Local Wisdom for Re-Thinking Global Solutions - Universitas Negeri Padang Repository

  Reviewer : Professor BustariMuchtar (Universitas Negeri Padang) Professor. Z. Mawardi Efendi (Universitas Negeri Padang)

Professor Julio Alejandro Sarmiento Sabogal (Pontificia Universidad Javeriana - Sede Bogotá –

Colombia) Professor Yasri, MS. (Universitas Negeri Padang) Professor Chris Patel (Macquaire University) Professor. Syamsul Amar, B. MS (Universitas Negeri Padang) Professor. Hasdi Aimon (Universitas Negeri Padang) Doctor Idris, MSi. (Universitas Negeri Padang) Doctor Efrizal Sofyan, SE, MSi, Ak, CA. (Universitas Negeri Padang) Doctor Erni Masdupi (Universitas Negeri Padang) Doctor AimatulYumna (Universitas Negeri Padang) Doctor Sany Dwita, CA. (Universitas Negeri Padang) Doctor Syahrizal (Universitas Negeri Padang)

Doctor Takefumi Ueno (Associate Professor, The School of Administration and Informatics,

University of Shizuoka, Japan) Doctor Nicholas Boamah Addai(University for Development Studies, Ghana) Doctor Zahra Borghei (Macquarie University, Australia) Doctor Rangga Handika (Abu Dhabi University, United Arab Emirate) Doctor Sigit Triandaru (Faculty of Economics, University of Atma Jaya Yogyakarta) Doctor Ade Palupi, MPPH, CA .( FEB, UniversitasAirlangga) Published by : Faculty of Economics UniversitasNegeri Padang Proceeding International Conference

  “Local Wisdom for Re -thinking Global Solutions” © 2016, Faculty of Economics Universitas Negeri Padang Address :Jalan Prof. Dr. Hamka Air Tawar Padang 25131 Telp / Fax :Fax. (0751) 447366 E-mail : feunppadang@gmail.com , info@fe.unp.ac.id

  

PREFACE

This Conference Proceedings contains the written version of most of the contributions presented

during the First International Conference On Economics, Business And Accounting (The 1st

  

ICEBA 2016). The ICEBA 2016 is the First International Conference on Economics, Business,

and Accounting organized by Faculty of Economics State University Of Padang (Universitas

Negeri Padang—UNP), West Sumatera, Indonesia. This conference’s objective is to raise

awareness on important issues related to the field of economics, business, accounting and

economics education and as research discussion forum among academicians in those fields . This

years’ conference will be held on 21st to 23rd September 2016 in Pangeran Hotel Padang West

Sumatera.

The main theme of the 1st ICEBA 2016 is "Local Wisdom for Re-thinking Global Solutions."

The focus is to raise the importance of invoking local values, cultures, religiousity, and traditions

in carrying out a rigorous and holistic in the field of economics, business, accounting and

economics education.

  

The keynote speech of the 1st ICEBA 2016will be delivered by the Ministry of National

Development Planning / The head of National Development Planning Agency (BAPPENAS),

Prof. Dr. Bambang P.S. Brodjonegoro. The scientific program consists of two plenary sessions

and parallel sessions of

  70 participants from five different countries and

  29

universities/institutions. Subjects that are encounter within the theme of the conferences include

cultural issues in human reseources management, marketing, Islamic finance, accounting and

taxation, governance, and economic education will be discussed. The conference tries to find an

alternative solutions for current business and economic problems by envoking local wisdoms to

overcome potential cultural barriers.

  

We would like to thank to all participants for their contributions to the Conference program and

Proceeding. We’d also like to acknowledge the financial supports from Bank Indonesia, Bank

Nagari and Pegadaian. We hope that all the participants can optimally contribute to the

discussion and enjoy the whole conference programs. st

  Padang, 21 September 2016 Chairman

  CONTENTS

Reviewer.......................................................................................................................................i

Peference......................................................................................................................................ii

Contents .......................................................................................................................................iii

Comparison of The Goodwill Impairment Situation From Japan, European, and U.S.

  Data

Takefumi Ueno.......................................................................................................................... 1-10

Graduate Capabilities as a Drive for Curriculum Change

Snimna Shakeeb...................................................................................................................... 11-18

Consumer Perceptions of Smartphone Advertising in Indonesia: a Linguistic Attitude

Vidyarini Dwita ...................................................................................................................... 19-26

Analysis of The Regional Economic Performance West Sumatera

Syamsul Amar ......................................................................................................................... 27-34

Do Slack Resources Affect Sustainability Performance?

Uptala Rani ............................................................................................................................. 35-46

Human Capital and Economic Convergence Between Regency and City in West Sumatera Province

Taosige Wou ........................................................................................................................... 47-58

Business Management Students’ Attitudes Toward Business Ethics and Social Responsibility

Dyah Purwanti and Edy Purwanto ........................................................................................ 59-68

Ownership Structure and Company Performance from Agency Perspective

Erni Masdupi ........................................................................................................................... 69-92

The Effect of Compensation and Work Discipline on The Employee’s Performance With Motivation as an Intervening Variable at The Region Company Petisah Market in Medan City

Rini Astuti ............................................................................................................................. 93-100

Analysis on The Effectiveness Of Local Revenue Collection and Their Contribution to South Nias District Revenue

Jhon Firman Fau................................................................................................................ 101-106

The Effect of Green Business Practices on SMEs Performance in West Sumatera

Venny Darlis........................................................................................................................ 107-118

  Can Accounting Educators Teach IFRS as a Language? Nelvirita and Marwan Usman

  ............................................................................................ 119-126 Optimal Portfolio Analysis Using Single Index Model

Rayna Kartika and Desi Handayani .................................................................................. 127-136

The Influence of Moslem Society, Business Banking Competition and Shari'a System to Opening Shari'a Banking Business in Jambi Province

Usdeldi ................................................................................................................................. 137-148

The Private Cost in Education as a Determinant Factor of The Academic Quality: a Case Study of States High School in Urban Area of West Sumatera Province

Efni Cerya ........................................................................................................................... 149-154

Value of Islam as a Moderating Variable on The Influence of Marketing Mix of Service and Service Quality to Customer Satisfaction Students

Dedek Kurniawan Gultom and Jufrizen ............................................................................ 155-164

Influence of Services Tax Authorities and Tax Sanctions on Compliance Taxpayers at Tax Office West Medan

Herry Wahyudi ................................................................................................................... 165-178

Influence of Communication and Work Environment of Employees Performance on The BPJS Branches Belawan

Willy Yusnandar ................................................................................................................ 179-188

The Development of The Work Ethics Based on Islamic on The Private Universities in Medan

Jufrizen, Roni Parlindungan Sipahutar and Hazmanan Khair Pasaribu ....................... 189-196

The Influence of Trust Perceived Value Towards Purchase Intention of PPC Cement PT.Semen Padang in Dumai City

Dabitha Wise Maliha, Yasri and Rini Sarianti.................................................................. 197-206

Porter’s Five Force Model for Superiority of Micro Small and MediumEnterprise (SME’s) i n Face The Asean Economic Community (MEA)

Julita and Nel Arianty......................................................................................................... 207-214

Cooperative Learning Method Type Numbered Heads Together (NHT) Student in Efforts to Increase Liveliness and Materials Management Marketing Mastery in Economics Faculty Muhammadiyah University of North Sumatera

Nel Arianty .......................................................................................................................... 215-222

Measuring Price Image: an Empirical Assesment of Low Price Store

Perengki Susanto, Halifah Nadia and Firman.................................................................. 223-230

  Influence of The Return on Assets and Return on Equity to Debt to Assets Ratio at PT Pembangunan Perumahan (Persero) Tbk

Hade Chandra Batubara .................................................................................................... 231-242

Counting the Perception of Taxpayers Pph Payable Under The Individual Books and Norms in the Calculation of Tax Service Office Medan Barat

Zulia Hanum ....................................................................................................................... 243-250

Exploration Concept of Economic Growth in Thinking Islamic Scholars

Jasman Saripuddin ............................................................................................................ 251-258

The Influence of Perceived Trust, Perceived Risk and Perceived Ease of Use on Online Purchase intention to Consumers in Padang

Rifdathul Melyani, Rahmiati and Gesit Thabrani............................................................. 259-266

The Relationship Between External Environment and Business Performance at Small and Medium Enterprises (SMEs): a Literature Review

Fisla Wirda, Tuti Azra, Imelda M.Nur and Herizon ........................................................ 267-274

The Competency Improvement of Small and Medium Enterprises Through The Human Resources Capacity Development

Purnamie Titisari ................................................................................................................ 275-278

Determinant of Entrepreneurial Orientation: an Empirical Investigation on SME

Yunia Wardi, Dika Saputra and Hendri Andi Mesta ........................................................ 279-288

Influence of Monitoring Political Constellation on The Performance of Regional Government

M.Khoiru Rusydi, Hilda Rossieta and Lindawati Gani..................................................... 289-300

Multiple Large Shareholder, Tax Avoidance and Cost of Equity

Zumaratul Meini and Sidharta Utama ............................................................................. 301-310

Production, Preference’s and Market of Soy Product in Solok Regency

Hasdi Aimon, Melti Roza Adry and Elida.......................................................................... 311-326

The Influence of Event Atmosphere (Ambience and Layout) on Tourist’ Loyalty Toward Sport Events in West Sumatera

Heru Aulia Azman .............................................................................................................. 327-334

Model Development of Customer Loyalty Using The Customer Relationship Management (CRM) in Bank Customers in The Province of Lampung

Suharto and Jawonto Nusantoro ....................................................................................... 335-340

  Emotional Performance as Consequence of Emotional Display Rules: Multifoci and Cross-level Approach

Syahrizal, Hani Handoko, BM Purwanto, and Fathul Himam........................................ 341-354

Organization And Professionalism Commitment Against Auditor Performance

Widia Astuty ........................................................................................................................ 355-364

Implementation Practices of Public Procurement Plans and Policies in Bitung City of North Sulawesi Provience

Jufri Jacob and Aswir Hadi ............................................................................................... 365-376

Economic Price And Purchasing Power Analysis Of The Trans Padang Bus Service

Novya Zulva Riani ............................................................................................................. 377-384

Internal Marketing and Orientation to Costumer Service Quality

Fajar Pasaribu .................................................................................................................... 385-400

Using Learning Media in Improving Students’ Learning Independency and Motivation

Ijah Mulyani Sihotang........................................................................................................ 401-406

The Influence of Perceived Organizational Support on Work-Life Balance with Transformational Leadership as The Moderating Variable

Muthia Roza Linda and Yuki Fitria .................................................................................. 407-418

The Performance of Account Representative Officials at Padang Primary Tax Office in Taxpayers’ Perspective

Charoline Cheisviyanny, Herlina Helmy and Sany Dwita ............................................... 419-430

Influence of Capital Adequacy Ratio, Operational Efficiency Ratio and Loan to Deposit Ratio Toward Retun on Asset (ROA) at General Bank National Private Listed on Indonesia Stock Exchange Period 2010-2014

Sri Fitri Wahyuni ................................................................................................................ 431-442

The Influence of The Discipline And Effectiveness of The Use of Computer Technology to The Performance of an Employee of PT Pegadaian (Persero) Regional Offices of 1 Medan

Radiman ............................................................................................................................. 443-452

Effect of Organizational Culture on The Performance of Employees Moderated Competence Human Resources in PT. National Gas Company (Persero) Tbk SBU III Medan

Zulaspan Tupti .................................................................................................................... 453-464

Socio-Economic Determinants of Age at First Marriage Among Women and Early Marriage Woman in West Sumatera

Dewi Zaini Putri And Selli Nelonda................................................................................... 465-478

  Performance-Based Budgeting Institutionalization : Case Study Budgeting Arrangement in The Ministry of Finance

Adhi Widhianto and Ade Palupi......................................................................................... 479-488

Analysis Of Equilibrium Phenomena Short Term And Long Term Fluctuations Current Account Balance In Indonesia

Alpon Satrianto and Ali Anis ............................................................................................. 489-494

The Impact of Domestic Direct Investment and Foreign Direct Investment on GDP – an Empirical Study of indonesia

Devi Oktiani......................................................................................................................... 495-502

The Shifting Ethics Paradigm of The Economy Faculty Students of Padang State University

Armiati and Rose Rahmidani ............................................................................................. 503-510

Impact of Aggressive Working Capital Policy on Firms’ Profitability: a Case of Manufacturing Companies Listed Indonesia Stock Exchange

Rosyeni Rasyi, Muthia Rozalinda ...................................................................................... 511-518

The Influence Of Organizational Commitment, Human Resource Competence, Communication And Accounting Information Systems On The Readiness Of Accrual Based Accounting Implementation

Wiwik Supratiwi and Rizqi Irma Oktavi ............................................................................ 519-532

Understanding Voter Behaviour as Political Marketing Strategy in Local Election in West Sumatera

Yesi Elsandra, Yofina Mulyati and Meivalinda................................................................. 533-540

The Implementation of Team Games Tournament Through Blended Learning Rani Sofya

  541-548 Effect of Conservatism to Value Relevance of Earnings Information

Nurzi Sebrina ...................................................................................................................... 549-560

The Re-Branding of IKIP Padang to UNP: How The Changes in Brand Awareness and brand Image Would Affect Student’s Enrollment Interest?

Susi Evanita, Chici Andriani and Okki Trinanda ............................................................ 561-568

The Development of Project Based Archive Textbook to Improve The Competence of The Students of Vocational School Management Business in Medan City

Sri Mutmainnah .................................................................................................................. 569-574

  The Influence of Teaching Preparation of Lecturers and Universities in Facing Asean Economic Community (AEC) 2015 to Improve The Quality of Business Administration Graduatestudents Academic Year 2013 UNIMED

Noni Rozaini ........................................................................................................................ 575-582

The External Transaction Cost Of Tax Compliance On Institutional Change Of Tax Regulation

Darwanto, Edy Yusuf Agung Gunanto and Clara Palupi................................................. 583-592

Study of Public Perception on Islamic Banking for Improved Market

Jon Kenedi and Helmi Ali .................................................................................................. 593-602

Analysis Of Macro Variable And Human Capital On Poverty And Economic Growth In Indonesia

Ariusni ................................................................................................................................. 603-624

  

THE INFLUENCE OF MOSLEM SOCIETY, BUSINESS

BANKING COMPETITION AND SHARI'A SYSTEM TO

OPENING SHARI'A BANKING BUSINESS

  

Usdeldi

  Islamic Business and Economic Faculty

  IAIN Sulthan Thaha Saifuddin Jambi, Indonesia usdeldi@gmail .com

  

Abstract

This research is based on Law number. 07 Year 1992 about, enables banks to run their business

with a dual system that is conventional and sharia. The Islamic financial industry has experienced

unprecedented growth. Base on Law No.21 Year 2008 about sharia Banking stated that Islamic

banking is anything that concerns about the Islamic banks and sharia business unit, covering

institutional, business activities, as well as the manner and process of carrying out its business activ

ities. The aim of this research was to analyze the influence of Moslem society, banking business

competition, and sharia system to a decision on opening the sharia banking business in Jambi

Province. The population of this research was taken from the whole of banking management in

Jambi Province. The sampling used quota sampling technique while the method of collecting data

used questionnaire. The data then processed by descriptive statistical and regression analysis. The

independent variables in this research were Moslem community, banking business competition and

sharia system. The dependent variable was the opening sharia banking business. This research

proves that Moslem society and banking business competition partially no significant effect to

opening sharia banking in Jambi Province. While the sharia system is partially significant effect to

opening sharia banking business in Jambi Province. But simultaneously all independent variables

(Moslem society, bankingbusiness competition and sharia system) significantly influence to

opening sharia bankinga business in Jambi Province. The contributions of this research for

Regional Government in Jambi Province have an importance role for taking policies about sharia

banking in Jambi Province.The suggestion from this research will be given to Financial Services

Authority, Regional Government in Jambi Province, Professional Organizations, and Academician

to socialize sharia banking business Keywords: Moslem Society, Banking Business

Competition, Sharia Systems, Opening Sharia Banking Business.

I. Introduction

  Competition in the era of globalization has become very tight. This phenomenon is caused by the increasing number of financial institutions that have sprung up. Financial institutions are one factor driving the economic growth of a country, hence a very important role and a much needed presence. Law number 07 Year 1992 on banking allows banks to run their business with a dual system that is conventional and sharia.

  Sharia banking institutions in Indonesia has shown a very rapid development over the last few years. That's because many people who want a bank that is free from riba. In addition, although previous Islamic banking had experienced periods of crisis (as occurs in conventional banks), but it can be saved. The development of sharia banking in Indonesia, especially in the era of global competition today is an embodiment of the people's demand which requires an alternative banking system that in addition to providing banking / finance healthy also meet Islamic principles. st 138

  The 1 Internasional Conference on Economics, Business, and Accounting 2016, Hal 137-148

  Birth of sharia banking in Indonesia itself driven by the desire of the people of Indonesia (especially the Islamic society) which holds the bank interest is haraam. However, the actual principle of sharing in the financial institutions have been widely recognized in both the Islamic and non-Islamic. Thus, sharia banking is not necessarily associated with religious rituals (Moslem), but rather the concept of revenue sharing venture between the owners of capital with the manager of the capital.

  Transactions conducted in conventional banking based on interest, which the borrower must return the loan and interest to the bank. In business, the results of each company are always uncertain, could make a profit and can also be a loss. The borrower must pay the agreed interest rate even though the company might lose. This is clearly contrary to the norms of justice. While in sharia banks, the transaction is based on the results or the profit / loss, so if the company huge profits, the bank can be a big profit, if the company's losses, banks also bear the burden of these losses.

  The development of sharia banking in the reform era marked by the approval Law number 10 Year 1998. In The law are the detailed legal basis as well as the types of businesses that can be operated and implemented by sharia banks. The legislation also gives direction to the conventional banks to open Islamic branches or even convert himself totally into a sharia bank. The opportunity was greeted enthusiastically by the banking society.

  Islamic finance industry has experienced unprecedented growth. Based on Law number 21 Year 2008 concerning Sharia Banking stated that sharia banking is anything that concerns about the sharia banks and a sharia business unit, covering institutional, business activities, as well as the manner and process of carrying out its business activities.

  The growth of sharia banking in Indonesia is quite rapid is the hard work of Bank Indonesia in order to carry out the vision that has been established since 2010 to make the Indonesian sharia banking industry became prominent in ASEAN. Determination of the vision strongly supports the rate of development of sharia banking in Indonesia, because right in 2015, the ASEAN countries into the global economic system, or the so-called ASEAN Economic Community (AEC).

  Sharia principles intended as a rule according to Islamic law agreement between the bank and other parties to deposit funds or financing business activities, or other activities stated in accordance with sharia values macro and micro. A number of banks began to provide of sharia banking training for its staff. Most banks want to explore the open division or branch of sharia in its institutions, and others are even planning to convert themselves fully into sharia banking.

  Development of sharia banking in Jambi Province is not much different from banking conditions in Indonesia in general. The most conventional commercial bank opened sharia unit to anticipate the development of sharia banking in Jambi province. Their motivation conventional banks to open a sharia banking business became the basis for the research. Is the condition of Moslem society, banking business competition and sharia system in Jambi Province will influence the decisionon opening sharia banking business.

II. Teoritical Framework

  Mashrafiyah al-Islamiyahis a banking system based on the implementation Islamic law (sharia). The formation of this system is based on the prohibition of the Islamic religion to lend or collect any loans with the loan charging interest (riba), as well as the prohibition to invest in businesses categorized as forbidden (haram). The conventional

  Usdeldi,The Influence of Moslem Society ..... 139

  in the business associated with the production of food or drink haram, business or entertainment media are not Islamic, and others.

  Sharia banking is a financial institution that operates using the principles of sharia, that is where there is no interest. The system used is a profit and loss sharing (PLS). With PLS paradigm, the assets and liabilities of integrated of sharia banking which means profits and losses among recipients of financing, banks, and depositors.

  Although these principles may be applied in the economic history Islamic, but only at the end of the 20th century began to stand by Islamic banks that apply for commercial establishments private or semi-private in the Muslim community in the world.

  The Influence of Moslem Society to Opening The Sharia Banking Business In Jambi Province.

  Islamic society is a society that is shaped and guided by the norms of Islam, the only religion Allah. Islamic society is a society that identified Islam is a religion, faith, faith that believes in the truth Islamic. With faith or belief as that, they can change history and change the world. They have succeeded in removing the human race than the darkness to bright light. They are people fighters in the cause of Allah, spirited struggle and life are full of struggles. Such communities also return all affairs to Allah. H1.Moslem societyis significant effectto the decision on opening the sharia banking business in Jambi Province.

  The Influence of Banking Business Competition to Opening The Sharia Banking Business In Jambi Province.

  Competition is also often associated with market power despite the fact that these two things are different. Market power refers to the behavior of individual companies in managing strategy while price competition is more related to the interaction of market members or more are aggregate. H2.Banking Business Competition is significant effect toopening the sharia banking business in Jambi Province.

  The Influence of Sharia System to Opening The Sharia Banking Business In Jambi Province.

  Sharia system a banking system based on the implementation of Islamic law (sharia). The formation of this system is based on the prohibition of the Islamic religion to lend or collect any loans with the loan charging interest (riba), as well as the prohibition to invest in businesses categorized as forbidden (haram). The conventional banking system can not guarantee the absence of these things in investments, for example in the business associated with the production of food or drink unclean, business or entertainment media are not Islamic, and others.

  H3.Sharia Systemis significant effect toopening the sharia banking business in Jambi Province.

III. Research Methods Subject and Object Research The subject of research is the subject addressed by researchers (Arikunto, 2006).

  The subject of research undertaken in this study was banking management in Jambi Province. The object of research is something of a concentration on research activities, or in other words, everything that the target of the study, so the object of this study are the variables to be tested is the independent variable and the dependent variable (Sugiyono, 2002). In this study, the independent variables to be tested is Moslem Society, Banking Business Competition, And Sharia System while the dependent variable is the Opening st 140

  The 1 Internasional Conference on Economics, Business, and Accounting 2016, Hal 137-148

  The number of samples of this research is the top management of bank in Jambi province are 60 people.

  Operational Variables Defenition

  Operationally variables need to be defined which aims to explain the meaning of the study variables. The definition of a variable is something that can be given a variety of grades while understanding the operational definition is a contruct determination to become a variable that can be measured (Indriantoro, 2002).

  The variable is an attribute or the nature or value of a person, object or activity which may have certain variations defined by the researchers to be learned and conclusions drawn (Sugiyono, 2007). Variables can be measured with a wide range of values depending construct it represents (Indriantoro, 2002). Variable values can be numeric or be an attribute that uses the size or scale within a range of values.

  

Table 1. Variable Defenition

Variable Defenition Concept

Moslem Society Moslem society is a universal and pluralistic society that includes all

  (X1) human beings, it generally is constituted of those who are believers and “regarded as its constitutive, necessary members.

Banking Business Banking business competition is the rivalry between companies selling

Competition similar products and services with the goal of achieving revenue,

  (X2) profit, and market-share growth.

Sharia System Sharia system is an Arabic word meaning “path” or “way.” and the

(X3) term is used most commonly to mean “Islamic law,”

  

Opening Sharia Banking Opening sharia banking business is a banking system that is decision

Business opening bangking based on the principles of Islamic law, also referred

(Y) to as Shariah law, and guided by Islamic economics.

  Data Analysis Method

  The data analysis used is multiple linear regression analysis with the help of a computer through software SPSS 16:00 For windows. Statistical equations used in this peneitian is described as follows: y= a+b

  1 x 1 +b 2 x 2 +b 3 x 3 + e

  Information : Y = Opening Sharia Banking Business, x

  1 = Moslem Society, x 2 =

  Banking Business Competition, x = Sharia System , = Constants, b =

  3

  3 Regressioncoefficients, e= Error Validity Test Data

  Validity test is done to determine whether the measurement tools that have been developed can be used to measure what is to be measured accurately (Indiantoro, 2002). An instrument is said to be valid if it can show data from the studied variables appropriately and have high validity, the high and low validity of the instrument indicates the extent to which the data collected does not deviate from the description of the variables in question (Indiantoro, 2002). To test the validity can be calculated correlations between each statement with a total score correlation techniques product moment of pearson (Ghozali, 2009). Calculation used is the product moment correlation technique which can be obtained by the formula: r =

  Usdeldi,The Influence of Moslem Society ..... 141

  Information: r = correlation coefficient, x= independent variable, y= dependent variable, n= number of samples.

  Test Reliability Data

  Reliability test is a test used to measure the questionnaire which is an indicator of the variables. Measurements were performed only once and the results are then compared with any questions. Reliability testing is performed to determine the extent to which an instrument can provide consistent measurement results. Reliability testing is done by using Alpha Cronbach Test.

  Weight calculation assessment questionnaire for the top management of banks in Jambi province is using a Likert scale is a method used to measure attitudes to agree or disapproval of the subject, object or specific events (Indriantoro, 2002). Likert scales with five levels of answers with the following options.

  Table 2. Likert Scale

Level Agree Score

  Very Disagree

  1 Disagree

  2 Neutral

  3 Agree

  4 Very Agree

  5 Classic Assumption Test Multiple regression models were used in hypothesis testing is said to be a good model if it meets the normality of the data and free from classical assumption, namely normality, multicollinearity, autocorrelation and heteroscedasticity (Ghozali, 2002). In this study, not in the classic assumption autocorrelation test data collected on the grounds and in it were a cross-section, while the autocorrelation problem often occurs in the time series data. Classic assumption test used including normality test, test and test multicollinearity heterostasis.

  Multiple Regression Test

  Multiple regression methods was developed to estimate the value of the dependent variable (Y) by using more than one independent variable (X). The regression equation is as follows:

  1

• Y = +

  2

  1 X

  2 X

  3 X 3 + e

  Information: Y= Opening Sharia Banking Business, X

  1 = Moslem Society, X 2 = Banking

  Business Competition, X = Sharia System, , , …= Regression coefficients,

  3

  1

  2 =Constants, e= Error.

  Partial significance test was conducted to test the effect of independent variables on the dependent variable partially. To test the significance of individual parameter t-test was used. To be able to decide whether thein dependent variables have a significant effecton the dependent variable or not, by analyzing the significant value generated from the output of SPSS Version 16.

  The effect of simultaneous significance test is done to determine the effect of independent variables on the dependent variable simultaneously. For the influence of the independent variables simultaneously used ANOVA test (F test) with the following criteria: If F count> F table at df (n1 = 3 and n2 = 50; = 5%) of 2.79 or significance st 142

  The 1 Internasional Conference on Economics, Business, and Accounting 2016, Hal 137-148

  3 and n2 = 50; = 5%) of 2.79 or significance value> 0.05, it can be concluded that all the independent variables tested were incorrect variables in predicting the dependent variable.

IV. Result and Discussion Validity test

  Validity test is done with the aim to determine the level of ability of an instrument to express something that became the main targets of measurement are born with the instrument. Of the 60 questionnaires sent, but the questionnaires that are returned are as many as 54 questionnaires. Testing the validity of this research is done by using Product Moment Correlation test

  

Table 3. Validity of Test Results Instrument

Item Total Correlation Coefficient

Banking Opening Sharia

  

Number Moslem Sharia Information

Business Banking Society System Competition Business

  

1 0.301 0.337 0.436 0.264 Valid

2 0.301 0.392 0.297 0.371 Valid

3 0.301 0.230 0.479 0.415 Valid

4 0.101 0.249 0.428 0.360 Valid

5 0.429 0.562 0.336 0.287 Valid

6 0.355 0.236 0.489 0.270 Valid

• 7 0.434 1.000 0.271 Valid

  -

  8 - 1.000 1.000 Valid

  9 1.000 - -

  Valid - Source: Primary data processed, 2016

  Based on the validity of the test results performed with SPSS version 16.0 indicates that the Moment Pearson correlation coefficient for each item statement items with a total score variable Moslem Society (X

  1 ), Banking Business Competition (X 2 ), Sharia System

  (X ), and Opening Sharia Banking Business (Y) is significant at the 0.05 level. So that it

  3

  can be interpreted that each item indicators for accountability instrument are valid. In summary, the results of the validity test of variables can be seen in the following table

  Test Reliability

  Reliability testing is performed to determine the extent to which an instrument can provide consistent measurement results. Reliability testing is done by using Cronbach Alpha test Here are the results of reliability testing on each of the variables shown in the Table 4.

  Based on the reliability of the test results shown in the tables above, it is known that the questionnaire used had alpha coefficient values greater than 0.60 so it can be concluded that the questionnaire in this study revealed reliable.

  

Table 4. Reliability Test Results

Variable Cronbach’s Alpha Based on Standardized Item N of Items Moslem Community 0,862

  8 Perbankan Bussines Competitive 0,776

  6 Sharia System 0,823

  7 Opening Sharia Perbankan Business 0,818

  9 Source: Primary data processed, 2016 Classic Assumption Test

  The purpose of the classic assumption test is to analyze the basic assumptions that

  Usdeldi,The Influence of Moslem Society ..... 143 Normality Test

  The result of normality test probability plot graphs can be seen in the picture below:

  Figure1. Normality Test Results

  Based on the above chart, we can see that the data is spread around the diagonal line and follow a diagonal line. Thus regression models were used with modern assumption of normality.

  For the histogram graph can be illustrated below:

  Source: Primary data processed, 2016 Figure 2. Graph Histogram.

  Viewing the displayed histogram graph above we can conclude that the histogram graph gives approximately normal distribution patterns. The second graph shows that the regression model unfit due to meet the assumptions of normality.

  Test Multicollinearity

  Multicollinierity test results can be seen in the following table:

  Table 5. Test Results Multicollinearity

Independent Variables Collinearity Statistics Decision

Tolerance

  VIF Moslem Society 0,527 1,897 No Multicollinearity Banking Business Competition 0,965 1,036 No Multicollinearity Sharia System 0,536 1,866 No Multicollinearity

  Source: Primary data processed, 2016

  Based on the above table it can be seen that the tolerance of a variable number of recognition, measurement, and presentation have a tolerance value of more than 0.10, which means that there is no correlation between independent variables. Meanwhile, computed values Inflation Variance Factor (VIF) also shows the same thing, that none of the independent variables that have a VIF value of more than 10. It can be concluded in the st 144

  The 1 Internasional Conference on Economics, Business, and Accounting 2016, Hal 137-148 Heteroscedasticity Test

  The test results heteroscedasticity with scatterplot graph, as the following

  Source: Primary data processed, 2016 Figure3.Scatterplotgraph

  Based on the scatterplot graph above, we see that the distribution of the data does not form a clear pattern, the data points spread above and below zero on the Y axis This indicates that there is no heteroscedasticity in the regression model .

  Multiple Regression Test