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All Journal Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ekonomi dan Pembangunan Indonesia
Mustafa Edwin Nasution
Fakultas Ekonomi, Universitas Indonesia
Economics, Econometrics & Finance

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PERAN MEDIASI INSTITUSIONAL BUDAYA TERHADAP HUBUNGAN NILAI BUDAYA DAN PENGUNGKAPAN NILAI ISLAM Violita, Evony Silvino; Syakhroza, Akhmad; Nasution, Mustafa Edwin
Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 2
Publisher : UI Scholars Hub

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This study aims to analyze mediation role of cultural institutional element on the influence of societal values on the disclosure of Islamic values. The cultural institutional elements analyzed are legal system, capital market development, and human development. This research covers 102 Islamic banks for the data of 2010 to 2012 around the world. The study finds that capital market development is the only element that has mediation role on the influence of culture on the disclosure of Islamic values. The capital market development has a partial mediation role on the influence of humane orientation on the disclosure of Islamic values and does not have mediation role on the influence of other cultural dimension (social orientation, power distance, and uncertainty avoidance). The capital market development has direct influence rather than mediation role on the disclosure of Islamic values. Meanwhile, the study cannot prove that the other two elements have mediation role in the influence of culture on the disclosure of Islamic values.
Perbandingan Profitabilitas Industri Perbankan Syariah dan Industri Perbankan Konvensional Menggunakan Metode Struktur Kinerja dan Perilaku Amalia, Fitri; Nasution, Mustafa Edwin
Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : UI Scholars Hub

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Positive correlation between concentration and profitability is not always a result of collusion. Market concentration can be a proxy for efficiency and product differentiation that have done by company. The company that can be mentioned efficient and have done product differentiation can improve market share, and industry that consist of the company has tendency to be concentrated. This research tries to prove whether market share and concentration in Islamic and conventional banking industry as proxy to efficient. If it is proven, so there is no relationship between market share and concentration with profitability. It is appropriate with efficient structure hypothesis. Using pool data for Islamic and conventional banking industry at period January 2002 until November 2005. Model that had been used in this research is adjusted Smirlock model with fixed effect method from this research, is hoped that Islamic banking industry can support efficient structure hypothesis, moreover conventional banking industry can support differentiation hypothesis.
Profit Sharing dan Moral Hazard dalam Penyaluran Dana Pihak Ketiga Bank Umum Syariah di Indonesia Nasution, Mustafa Edwin; Wiliasih, Ranti
Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : UI Scholars Hub

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There are two purposes that want to be assessed in this paper. The first purpose is to indicate whether the moral hazard problems are occurred in the Indonesian Sharia Bank (The moral hazard in this paper is the Indirect Moral Hazard which is the negligence of bank in the financing process influencing the moral hazard problems of the debtor in the other side. The second purpose is to assess whether the financing policies in the Sharia Banking are influenced by profit sharing system. The data for assessing this paper are acquired from the monthly financial reports published by Sharia Banks such as BSM and BMI from January 200I to December 2004. The research based on the Error Correction Model in the long term shows that the increasing of allocation ratio of Murabahah to Musyarakah and Mudharabah results the increasing of non performing.financing ratio. It indicates that the moral hazard problems are occurred in BMI. The moral hazard indication demonstrates that bank is both less careful in financing and less incentive in monitoring process. It also demonstrates the weakness of the Sharia bank's operational system in countering the debtor's moral hazard. The Granger Causality Test proves that profit sharing ratio (nisbah) between bank and debtor influences return ratio, however it does not influence financing allocation). On the other hand, financing a/location ratio influences nisbah ratio, furthermore in BSM case, return ratio influences nisbah ratio. This description shows that nisbah ratio is not only an instrument for calculating revenue/return distribution but also an instrument for Sharia bank in synchronizing profit sharing level with the interest rate in conventional bank.
Analisis Stabilitas dan Efektivitas Relatif Besaran Moneter Bebas Bunga di Indonesia: Sebuah Pengujian Ekonometrik pada Data Time Series Tahun 1971:1-2002:4 Nasution, Mustafa Edwin; Nurzaman, Mohamad Soleh
Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : UI Scholars Hub

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Co-Authors Akhmad Syakhroza Fitri Amalia Luh Putu Ratna Sundari Mahmud, T.M. Zakir Mohammad Nur Rianto Al Arif Mohammad Soleh Nurzaman Nachrowi, Nachrowi D Ranti Wiliasih Silvino Violita, Evony Soleh Nurzaman, Mohamad Syahroza, Akhmad