Direktorat Penelitian dan Pengabdian Masyarakat - Universitas Islam Indonesia

quot.jpg
19 Desember 2014 : Workshop Hunting International Research Grant"
Hubungan Sistem Pengendalian Manajemen dan Kinerja Pembiayaan Bagi Hasil serta Kinerja Bank Islam di PDF Print
Jumat, 13 Agustus 2010
Judul :
Hubungan Sistem Pengendalian Manajemen dan Kinerja Pembiayaan Bagi Hasil serta Kinerja Bank Islam di Indonesia
Volume :
07
No :
01, Maret  2009
Halaman :
58-70
Penulis :
Ataina Hudayati
This study investigates the relationship between the use of PMS on attitude towards risk and the relationship between attitude towards risk and the performance of Profit Sharing Financing. In addition, this study also examines the effect of profit sharing financing performance on Islamic bank performance. In this study, profit sharing financing performance is operationalized in two aspects, i.e. the quantity and the quality of profit sharing financing. The concepts of MCS used in this study are diagnostic, interactive and dynamic tension use of PMS. In collecting the data, this study used a survey method by sending questionnaires to credit manager of the medium size bank which is called Islamic Rural Bank. We sent to all of Islamic Rural Bank (115 banks) and 69 (62%) were returned and all of them were useable. Using partial least square method, the results provide support for the positive relationships between diagnostic use of PMS and attitude toward risk and the negative relationship between interactive use of PMS and attitude toward risk. Furthermore, the results provide support for the negative relationship between attitude toward risk and the quality of profit sharing financing. Another finding of this research is that there is a positive relationship between the quantity and the quality of profit sharing financing on the financial and non financial performance.
Keywords :
 
  Download PDF 
 
Next >