Sharia banking in Indonesia has approached 24 years of age. This age implies that it such sharia banking has shifted to maturity phase. It has developed significantly compared to that of previous years. It can be observed from its average growth of its assets, DPK, PYD which is 45% higher than the years of 2000 up to 2014. However, it is expected that it must able to make use of opportunities which are presently available to encounter challenges in the future, Consequently, it should be able to take advantage of supports and contributions of other such related parties as government, ulama, society, academicians, and students majoring in sharia banking as well.Kata kunci: development, sharia banking, Indonesia P

Third Party Funds (TPF) consist of giro, savings and deposits account. The enhancement of TPF is influenced by several factors including Inflation, BI Rate and Rupiah Exchange Rate. In 2013, there was an escalation in Inflation and the BI Rate which was not accompanied by a decrease ofTPF. This is not corresponding with the theory proposed by AuliaPohan. It is said is that if inflation increases then TPF decreases. It is also not fit with Adiwarman Karim's theory of the BI Rate, that is, if there is a profit sharing of sharia funding less than the interest rate, the customer can move to a conventional bank. Whereas in 2013-2015 the Rupiah Exchange Ratedepreciated, whileTPF continued to increase. This condition is also compatible with the theory given by AuliaPohan. The existence of public expectations about the weakening of Rupiah could reduce can be collected by banks.

Contract and pruduct in sharia banking are two matter inseperable because each product in sharia banking must be based on the contract and Islam sharia principles. If looked from aspect product, aspect contract and sharia principles are differentiate between sharia bank product and conventional bank product. Based on purpose of sharia bank, there are to get profit in the world and profit in the hereafter (profit and fallah oriented). So contract in sharia bank has also become two, there are tabarru' contract (fallah oriented) and tijarah contract (profit oriented). Tabarru' contract generally used at sharia banking activity in sector social like as service product and give good deeds loan to their costumers. Tijarah contract generally used at financing product are based profit sharing, trade, business of renting things out.

There is an increase or decrease in zakat followed by the ratio of Net Profit Margin (NPM), which is not in accordance with the theory. The purpose of this study was to determine the effect of zakat on the ratio of Net Profit Margin (NPM) at PT. Bank Syariah Mandiri Tbk. This research is a quantitative research with a descriptive approach. The data source used is secondary data. The analytical tools used are descriptive statistics, normality test, linearity test, simple linear regression test, coefficient of determination, and partial regression coefficient test (t test). The results of the study with the equation NPM = 5,299 - 0.135 X + 0.066 and the R Square data is 0.131 or 13.1%, this means that the zakat variable explains that the Net Profit Margin ratio (NPM) in PT. Bank Syariah Mandiri Tbk. influenced by 13.1%, while the remaining 86.9% is influenced by other variables not included in this research model. For the t test results, there is a significant influence between zakat and the ratio of Net Profit Margin (NPM).Keywords: Net Profit Margin Ratio (NPM), and Zakat

Salaries and benefits are very influential in determining the achievement of employee performance at the Natama Syariah Hotel Padangsidimpuan. The employee's performance at this hotel is still not well implemented, because some employees do not carry out their respective duties to the maximum while the salary is given on time. This study is a quantitative study, the population used in this study were all employees at the Natama Syariah Hotel Padangsidimpuan, with sampling of 27 respondents saturated sampling. The results of the research carried out obtained the test results of the coefficient of determination (R2) of 0.709, this indicates that the percentage effect of variable salaries and benefits on employee performance is 70.9%. While the remaining 29.1% is influenced by other variables not included in this research model. Simultaneously states that there is an influence between salary and benefits together on employee performance at the Natama Syariah Hotel Padangsidimpuan, with F value of 29.212 and Ftable 2.54. Then there is a positive influence between salary and benefits on employee performance at the Natama Syariah Hotel Padangsidimpuan. Partially salaries do not have an effect on the performance of employees of the Natama Syariah Hotel Padangsidimpuan with a tcount ttable which is 1.836> 1.710.