Judul: Pengaruh Spin Off Unit Usaha Syariah Terhadap Profitabilitas Bank Syariah
Abstrak: Prospek industri perbankan syariah yang cerah dan menjanjikan mendorong Bank Indonesia untuk melakukan percepatan pertumbuhan perbankan syariah, salah satunya dengan melakukan spin off. Namun, kebijakan tersebut masih menjadi pro dan kontra diantara beberapa kalangan peneliti dan pengamat ekonomi. Pasalnya, pembentukan bank syariah melalui spin off akan memengaruhi profitabilitas bank syariah ke depannya, semakin meningkat atau justru sebaliknya. Tujuan dari penelitian ini yaitu menganalisis pengaruh spin off UUS dan faktor-faktor lain yang memengaruhi profitabilitas bank syariah yang diukur dengan Return on Asset (ROA). Bank syariah yang menjadi sampel penelitian, yaitu Bank BNI Syariah, Bank BRI Syariah, dan Bank Syariah Bukopin pada periode 2005-2014. Metode yang digunakan dalam penelitian ini adalah metode Data Panel. Hasil estimasi menunjukkan bahwa tabungan mudharabah, FDR, dummy spin off berpengaruh positif terhadap ROA, sedangkan variabel BOPO berpengaruh negatif terhadap ROA. Inflasi tidak berpengaruh secara signifikan terhadap ROA.
Keyword: Panel Data, ROA,, Spin Off, Unit Usaha 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: Bioecology of Earthworm Pheretima darnleiensis
Abstrak: Pheretima darnleiensis is a native earthworm in Southeast Asia, India, Japan, and Indonesia, however there is lack of study on P. darnleiensis. Determining the characteristics of P. darnleiensis and the ecology surrounding its habitat is needed in order to culture the earthworm. Hence, this study was aimed to study the structure of several organs and morphological characters that can be used to identify P. darnleiensis and its habitat condition. Earthworms were collected in a plot of 100 x 100 x 20 cm in 10 locations and were identified. The structure of P. darnleiensis organs was studied histologically using paraffin. Pheretima darnleiensis did not have diverticula and stalked gland on copulatory pouches, nephridia occurred on bithecate spermatheca, and the first spermathecal pores were at segment 4/5. Based on this study, the highest population of P. darnleiensis was found in an area containing abundance of other earthworm species at 15 individuals/m2, plant cover at 25.00%, soil arthropods at 16.32 individuals/kg fresh soil, abiotic component cover at 78.50%, soil temperature at 27.42 ± 1.01 oC, soil pH at 5.77 ± 0.53, soil moisture at 19.83 ± 9.92%, organic carbon at 3.39%, N at 0.29%, P at 286.80 ppm, K at 500.00 ppm, sand at 28.76%, silt at 38.74%, and clay at 32.50%. Silt fraction could be considered as one of factors influencing P. darnleiensis abundance.
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