This research employ quantitative descriptive method aimed at testing the effects of Mudharabah, Musyarakah, Murabahah, and Ijarah Financings simultaneously and partially on the profitability of Sharia Banks in 2013-2016. This research uses secondary data taken from financial reports of Sharia Banks (Bank Umum Syariah/BUS) registered at the Bank of Indonesia. The data is analyzed using multiple linear regression. Four Sharia Banks were used as samples in this study which provide financial reports per three months. They are chosen using purposive sampling method. From the research result, it can be inferred that mudharabah financing does not have significant effect, musyarakah financing has significant negative effect, while murabahah and ijarah financings have significant positive effect by partially on profitability. Whereas simultaneously have positive significant to profitability. Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan mudharabah, musyarakah, murabahah, dan ijarah terhadap profitabilitas Bank Umum Syariah yang terdaftar di Bank Indonesia Periode 2013-2016. Data yang digunakan adalah laporan keuangan Bank Umum Syariah (BUS) yang terdaftar di Bank Indonesia. Data dianalisis menggunakan regresi linear berganda. Sampel dalam penelitian ini sebanyak 4 Bank Umum Syariah, yang menyediakan laporan keuangan per triwulan. Sampel diambil menggunakan teknik pengambilan purposive sampling. Hasil dari penelitian ini menunjukkan secara parsial bahwa pembiayaan mudharabah tidak berpengaruh, pembiayaan musyarakah berpengaruh negatif signifikan, pembiayaan murabahah berpengaruh positif signifikan, pembiayaan ijarah berpengaruh positif signifikan terhadap profitabilitas ROE. Sedangkan secara simultan pembiayaan mudharabah, musyarakah, murabahah dan ijarah berpengaruh positif signifikan terhadap profitabilitas.

This research attempts to examine the role of zakat in reducing income inequality and poverty, by taking a case study in Bogor. Two zakat institutions, Baytul Maal Bogor and Baytul Ikhtiar have been selected. A number of well-known inequality and poverty measures have utilized including Lorenz Curve, Gini coefficient, Atkinson index, headcount ratio, poverty gap index, income gap index, sen index and FGT index. After analyzing 200 household as the respondent, this study found zakat has increased monthly income of the household 11,48%. In general, the presence of zakat helps lower the income inequality an average of 0,3% points. The findings suggest that the presence of zakat has make better the income loss of the respondent  an average of 25,7% points. The existence of zakat is able to decrease the poverty incidence an average of 44% points. The gap of poverty can be reduced as the poverty gap show can be reductions of 27%. The depth of poverty can be reduced as the income gap show the reductions 18,8% points. Similarly, the severty of poverty can also be lower as evidenced from 18% points increase in the Sen index and 10% points increase in the FGT index.

This research attempts to examine the role of zakat in reducing income ABSTRAKPenelitian ini bertujuan untuk menjelaskan peran zakat dalam mengurangi ketimpangan pendapatan dan kemiskinan, dengan studi kasus di Bogor. Dua institusi zakat yang dipilih yaitu Baytul Maal Bogor dan Baytul Ikhtiar. Penghitungan ketimpangan dan kemiskinan yang digunakan adalah Lorenz Curve, Gini Coefficient, Atkinson Index, Headcount Ratio, Poverty Gap Index, Income Gap Index, Sen Index dan FGT Index. Setelah menganalisis 200 rumah tangga sebagai responden di Bogor, Jawa Barat, studi ini menemukan bahwa zakat dapat meningkatkan pendapatan bulanan rumah tangga sebesar 11,48%. Secara umum, keberadaan zakat membantu menurunkan ketimpangan pendapatan rata-rata 0,3 poin persentase. Hasil penelitian menunjukkan bahwa kehadiran zakat membuat lebih baik income loss responden rata-rata 25,7%. Kemudian, zakat juga mampu mengurangi kemiskinan sebesar rata-rata 44 persen. Ketimpangan kemiskinan dapat berkurang sebesar 27%. Selanjutnya kedalaman kemiskinan dapat dikurangi sebagai kesenjangan pendapatan menunjukkan pengurangan 18,8 poin persentase. Demikian pula, severty kemiskinan juga dapat lebih rendah terbukti dari 18 poin persentase kenaikan indeks Sen dan 10 poin persentase kenaikan indeks FGT.Kata kunci: ketimpangan, pendapatan, kemiskinan, zakat. PENDAHULUANPermasalahan yang selalu dihadapi setiap bangsa dan tidak pernah ada penyelesaiannya khususnya bagi negara sedang berkembang adalah ketimpangan pendapatan dan kemiskinan. Ibnu Hazm (994-1066M) seperti dikutip oleh Sadeq dan Ghazali (1992) mengartikan bahwa kemiski-

The development of Islamic Financial Institutions over the last few decades has experienced a significant increase. This increase should be followed by the provision of human resources that are useful as motors in these Islamic financial institutions. The Islamic Banking Department is one of the main partners in the Islamic finance industry in ensuring the availability of human resources. The curriculum that is used as learning outcomes must be synergized with the industrial world and market needs. A link and match synergy between higher education service providers with output in the form of competent graduates and the availability of jobs is urgently needed. Islamic University 45 with a major in Islamic banking carried out stages in designing a curriculum involving associations, representatives of Islamic financial institutions, representatives of Vocational Schools, Alumni and Experts in order to obtain a curriculum that is able to adapt to changes and market needs. The steps for compiling the curriculum are in accordance with systematic stages and reduce the gap between the world of education and the world of the Islamic finance industry.