AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh kinerja sosial terhadap profitabilitas bank syariah. Metode dalam penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi berganda. Data dalam penelitian ini menggunakan empat variabel, yaitu pembiayaan Mudharabah, Qardh dan Zakat sebagai variabel dependen dan laba bersih sebagai variabel independen. Hasil dari penelitian ini adalah hanya variabel Zakat yang berpengaruh positif signifikan terhadap laba bersih. Pembiayaan Mudharabah-Musyarakah dan Qardh tidak berpengaruh signifikan terhadap laba bersih pada bank umum syariah. Disisi lain Pembiayaan Mudharabah-Musyarakah, Qardh dan Zakat secara simultan memiliki pengaruh signifikan terhadap laba bersih di Bank Umum Syariah. AbstractThis study aims to investigate the effect of social performance to the profitability of Islamic banks. The research method used is quantitative approach with multiple regression analysis. The data in this research have four variables: Mudharabah-Musyarakah Financing, Qardh Financing and Zakah as dependent variables and Net income as independent variable. The result shows that only zakah has significantly positive effects on the net income, but Mudharabah-Musyarakah and Qardh Financing have insignificant effects on the net income of Islamic commercial bank. On the other hand, Mudharabah-Musyarakah Financing, Qardh Financing and Zakah simultaneously have significant effects on the net income of Islamic commercial bank. Kholidah 59 PendahuluanUU No. 21 Tahun 2008 menjelaskan tentang perbankan syariah bahwa bank syariah adalah bank yang menjalankan kegiatan usahanya berdasarkan prinsip-prinsip syariah, yaitu prinsip hukum Islam dalam kegiatan perbankan berdasarkan fatwa yang dikeluarkan oleh lembaga yang memiliki kewenangan dalam penetapan fatwa di bidang syariah. Sistem perbankan Islam berbeda dengan sistem perbankan konvensional. Perbedaan tersebut terletak pada perbankan Islam tidak hanya dituntut untuk menghasilkan profit tetapi juga dituntut untuk merealisasikan nilai-nilai syariah pada setiap operasi bisnisnya, diantaranya perbankan Islam bebas bunga.Bank syariah (Setiawan, 2009) memiliki dua fungsi penting yaitu fungsi bisnis dan juga fungsi sosial. Fungsi dan peran bank syariah (Suharto, dkk, 2003: 24) adalah:(1) Manajer investasi yang mengelola investasi dana nasabah dengan menggunakan akad mudharabah atau agen investasi; (2) Investor yang menginvestasikan dana yang dimilikinya maupun dana nasabah yang dipercayakan kepadanya dengan menggunakan alat investasi sesuai dengan prinsip syariah dan membagi hasil yang diperoleh sesuai dengan nisbah yang disepakati antara bank dan pemilik dana yang dapat dilihat dari besarnya pembiayaan mudharabah dan musyarakah yang diberikan kepada nasabah; (3) Penyedia jasa keuangan dan lalu lintas pembayaran seperti bank non syariah sepanjang tidak bertentangan dengan prinsip syariah; dan (4) pengemban fungsi sosial berupa pengelolaan dana zakat, infaq, shadaqah serta peminjaman kebajikan (qardhul hasan) sesuai dengan ketentuan ...

God encourages humans to walk on the Earth or travel (rihlah) in order to extend insights, to see the greatness and Majesty of God and to increase their Faith. This research aims to study how economic impacts of Sharia tourism in the Sunan Ampel Mosque Surabaya to the business activities surrounding that area. The economic impacts of tourism to a certain area consist on direct economic impact, indirect economic impact and induced impact.The research method used descriptive qualitative approach. The data collection was collected by interview and observation process. Informants in this study are people who involve in tourism activities of travellers, traders and labor who work in Sunan Ampel Mosque Surabaya. Analytical techniques are used to reduce, to present, to conclude and to verify the data.The result is the existence of religious tourisms of Sunan Ampel Mosque Surabaya gives the economic impact for the community around. Direct economic impacts increase the income of traders, by 44 percent. The indirect economic impact shown with labors’ wage of 8,2 percent and induced impact of labor expenses at tourist sites is used the most for food consumptions.

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The purpose of this research is to determine the composition of an efficient portfolio in the financing of ten Islamic banks. The theory of efficient portfolio by Markowitz is a modern portfolio theory used for analyzing the combination of various investment instruments to form efficient portfolio points at efficient frontier lines. The efficient composition portfolio measurement of Islamic bank in this study uses return, standard deviation, variance-covariance, correlation coefficient, and variation coefficient of investment instruments between 2011 and 2015. This study uses quantitative research achieved using Microsoft Excel. The result of this research shows that the average composition of an efficient portfolio of each Islamic bank is as follows: 48.62% for Mudharabah-Musyarakah, 41.63% for Murabahah, 8.03% for Ijarah, and 8.31% for Istishna. It can be seen that Mudharabah-Musyarakah and Murabahah are more dominant than the other financing types.

Background: Strengthening of economic added value in overcoming the problem of poverty in Sidoarjo Regency through the participation of community organizations, one of which is the Muhammadiyah organization through fostering micro-businesses. But apparently there are still problems faced by most members of micro entrepreneurs who are incorporated in the form of inadequate abilities from the aspect of insight and skills. Purpose: This activity aims to increase the capacity of these micro entrepreneurs through a training in the field of financial administration records and product marketing Methods: The method used contains active training, discussion, and practice by organizing workshops and training in financial administration and tax development, and also implementation of practicing online marketing development training with the latest technology such as the use of e-commerce. Results: Micro entrepreneurs have gained insights and abilities in managing business financial administration, taxation for micro entrepreneurs and digital marketing. Conclusion: Partners can improve business competitiveness through increased skills related to the preparation of financial administration, micro business tax literacy and increased marketing through digital marketing.