Judul: Analisis Kinerja Keuangan Unit Usaha Asuransi Syariah dalam Menghadapi Spin-off.
Abstrak: Undang-undang Nomor 40 tahun 2014 dalam pasal 87 mengamanatkan setiap UUS perusahaan asuransi untuk melakukan pemisahan atau spin-off. Dalam hal pelaksanaan spin-off, UUS perusahaan asuransi tentu membutuhkan banyak hal yang harus disiapkan, terutama kesiapan finansial. Oleh karena itu, penelitian ini bertujuan untuk mengidentifikasi kesiapan UUS perusahaan asuransi dalam menghadapi spin-off dilihat dari kinerja keuangannya. Penilaian kinerja keuangan UUS perusahaan asuransi dalam penelitian ini menggunakan teknik analisis rasio keuangan. Hasil penelitian menunjukkan bahwa dari 28 UUS perusahaan asuransi yang menjadi sampel penelitian, hanya empat UUS perusahaan asuransi yang siap melaksanakan spin-off, yaitu satu UUS perusahaan asuransi umum dan tiga UUS perusahaan asuransi jiwa.
Keyword: kinerja keuangan, spin-off, unit usaha asuransi syariah

Judul: The Effect of Spin-Off on Islamic Bank’s Profitability
Abstrak: Abstrak : Perihal penting yang dibahas dalam UU No. 21 Tahun 2008 adalah kewajiban unit usaha syariah (UUS) memisahkan diri menjadi bank umum syariah (BUS). Penelitian ini bertujuan untuk mengetahui pengaruh tipe pemisahan dan rasio keuangan terhadap return on asset dari periode kuartal I 2015 sampai kuartal IV 2019. Metode yang digunakan regresi data panel dan Mann Whitney U-Test. Sampel penelitian dipilih berdasarkan teknik purposive sampling. Hasil penelitian menunjukkan bahwa variabel tipe pemisahan berpengaruh signifikan, CAR dan FDR berpengaruh positif, BOPO dan NPF berpengaruh ngeatif terhadap ROA. Hasil Mann Whitney U-Test menunjukkan bahwa hanya variabel CAR yang perbedaan kinerja keuangan antara BUS hasil pemisahan murni dan akuisisi-konversi. Pemilihan tipe pemisahan UUS sebaiknya mempertimbangkan kondisi dan tujuan kedepannya. Selanjutnya, BUS hasil pemisahan sebaiknya memperhatikan rasio CAR, BOPO, FDR dan NPF agar dapat meningkatkan profitabilitas., An important matter discussed in law No. 21 of 2008 is the obligation of the sharia business unit (UUS) to spin-off into a sharia commercial bank (BUS). This study aims to determine the effect of the spin-off and financial ratios on return on assets from the second quarter of 2014 to the third quarter of 2020. The method used is panel data regression and Mann Whitney U-Test. The research sample was selected based on purposive sampling technique. The results showed that the variable type of separation had a significant effect, CAR and FDR had a positive effect, BOPO and NPF had a negative effect on ROA. The results of the Mann Whitney U-Test show that only the CAR variable is the difference in financial performance between BUS resulting from pure separation and acquisition-conversion. The selection of the type of UUS separation should consider the conditions and future goals. Furthermore, the separated BUS should pay attention to the ratio of CAR, BOPO, FDR and NPF to increase profitability.
Keyword: Financial ratio, Mann Whitney U-Test, panel data regression, return on asset, spin-off

Judul: Photosensor producing based on ferroelectric material of Ba0,5Sr0,5TiO3 doped by Ferrium Oxide (Fe2O3) on a P-Type Silicon Substate Si (100) applied as a digital camera with a single pixel image sensor
Abstrak: Thin film Ba0,5Sr0,5TiO3 (BST) doped with Fe2O3 was grown on p-type silicon substrate (100) using chemical solution deposition (CSD). It used the solvent 2-methoxyethanol with annealing temperature of 850°C and the doping treatment Fe2O3 of 2.5, 5, 7.5, 10 % of the mass formed BST. Pure BST had the highest absorption of 600 nm of light wavelength. Additions Fe2O3 moves highest absorption in the range of 560 nm. Fe2O3 addition was strengthening thin film sensitivity to the effects of light. In general, doping Fe2O3 10% was result the best absorbance and current-voltage of BST thin film. Electrical properties of thin films BST include dielectric, photoconductivity, and dissipation energy. Based on the current-voltage (I-V) analysis, pure BST and doped BST showed photodiode properties. Dielectric values obtained in the range from 23.32 to 243. Based on electrical conductivity data and energy dissipation, BST thin films have shown photodiode characteristics and are therefore suitable as light sensors. The image sensor in a digital camera is also a light sensor. This BST thin film has been scientifically proven to be a light sensor and also it can be applied as an image sensor. This is a novelty image sensor based on thin film Ba0.5Sr0.5TiO3.
Keyword: barium strontium titanate, thin film, photodiode, image sensor, digital camera