The theme of the article is the banks and financial institutions. The research objective is: to measure the levels of health and financial performance of the bank. This research uses descriptive quantitative method, which analyzed data collected from the literature and data from the company. The data has been collected, then analyzed the financial ratios related to the health of banks and compared from year to year, but it also provides an assessment of the financial performance according to the standards and regulations of Bank Indonesia. The financial statements of the bank is the overall economic transactions undertaken by the bank concerned during an accounting period are classified and systematically arranged into the shape of the balance sheet and income statement. The financial statements of the bank balance sheet providing information to external parties, such as central banks, public and investors, regarding our financial position, which further can be used externally to assess the magnitude of the risks that exist in a bank. An income statement provides an overview of the business development bank. One way to determine the financial performance of banks is the financial statements. The financial statements present all operational activities of the bank in a given period. Based on those statements, do the analysis of the level of of the banks financial performance, to see the progress and financial condition of the company and also to see the performance.

The theme of the article is financial management. This article discusses how the changes should be made to the Turnaround analysis approach that can improve the performance of a company. The article is the result of the study of literature. Change is an important portion of a management, where every leader is measured ability to predict changes and to make changes as the potential of the companys performance. A leader faces changes by having a vision and strategy that is based on assumptions about the future situation which is expected to occur. Along with the development of science and technology requires a company to change the level of productivity and company performance. This has encouraged management to be able to make changes in various ways or methods. One of them with an analysis of the Turnaround is to do a fundamental change, through changes in leadership, management, operational processes, and changes in the market approach. All these aim to increase the market value and increase the efficiency of the company in the long term. Change does not have to happen, but changes must be able to run well. Management changes are required in order to assist the process of change to become more focused and able to put these changes into the organization or the companys business world.

The research theme is the financial and banking institutions. The study was conducted in West Sumatra. The object of the research is 250 sharia banks and 250 conventional banks research objectives are: (1) To see if there is a difference in perception based on the background of customers on variable tangible and empathy, (2) To see the relationship between the characteristics of the customer with variable tangible and empathy. The va­riables studied were: (1) Tangible, (2) Empathy, (3) Characteristics of respondents. The study is quantitative. Analysis of the data using (1) Cross Tabulation, (2) Pearson Chi-Square Test. Results of the study are: In the conventional banks (1) Between the tangible variables with the characteristics of customers no significant relationship. (2) There is a significant relationship between the variables of empathy with the educational of custom­ers. Sharia bank (1) The existence of a significant relationship between the variables tangible with the age of the customer. (2) There is a significant relationship between the variables of empathy with the gender of customer.

The research theme is the financial and banking institutions. This study aims to analyze empirically about the effect of obedience pressure, complexity of task, and audit consideration of audit experience. Obedience pressure can arise from 3 different sources: private disturbance, external disturbance, and or disturbance from organization. Obedience pressure from the superior and audit experience can affect the type of mature judgment taken by an auditor. This study used a sample of 53 independent government auditors who worked at the Representative Audit Board of the Republic Of Indonesia Of West Sumatera Province. This study uses a questionnaire instrument pro­vided directly to the auditors by the researcher. The results of this study indicate that obedience pressure from the superior and audit experience can affect the audit judgment, while the complexity of task doesn’t affect the audit judgment significantly. The results of this study are expected used by the auditor to improve the professionalism continually in giving the appropriate considerations.

The research theme is the financial and banking institutions. This article aims to look at the money market and the capital market in the perspective of Islam. The article is the result of the study of literature. Differences in the Islamic capital market with conventional capital market can be seen in the instruments and mechanisms of the transaction. Islamic stock index difference with conventional stock indexes lies in the issuers shares of criteria that must comply with the principles of sharia. The main instruments are traded in the Islamic capital markets and capital markets are conventional stocks. Expected to Islamic capital market is really a meeting place between people who are in need of capital to investors who want to invest in productive sectors.

The research theme is the financial and banking institutions. The purpose of this study was to examine the influence of return on assets and return on equity on profitability in banking companies listed in Indonesia Stock Exchange. The data used in this research is secondary data from the financial statements on ten banking company in the Indonesia Stock Exchange. A method of data analysis used in this research is the multiple regression models. The study found that simultaneous return on assets and return on equity effect on the profitability of the banking companies listed in Indonesia Stock Exchange. Similar findings were also found partial test results. This indicates that the return on assets and return on equity are variables to consider for investors before making an investment decision. Partial variable ROA significant effect on profitability because the value t-count > t-table that is equal to 3.254 > 1.667 with a significance value of 0.02 < 0.05, ROE variables have a significant negative effect on profitability due to the value table-t > t-count amounting to -2.250 > 1.667 with significant value 0.015 < 0.05, and variable ROA and ROE jointly affect the profitability indicated by the value of the larger F-count 5.548 > 3.191 with significance value of 0.007.

Research themes are banks and financial institutions. The purpose of this study was to determine the factors that affect compensation in Bank Danamon Simpan Pinjam Unit Ps. Kota Duri. The populations in this study are employees of Bank Danamon Simpan Pinjam Unit Ps. Kota Duri which amounted to 32 people. Sampling was conducted using random sampling. The data analysis is done by using a reliability test, normality, F test, multiple linear regression R2 test and t test. The results showed that the independent variables affect compensation, with a value of correlation R = 0.999, which indicates a very strong relationship between productivity, ability to pay, willingness to pay, employee organizations and regulatory legislation with compensation. While the adjusted R-square in the can 0.997, which means productivity, ability to pay, willingness to pay, employee organizations and regulatory laws have contributed a contribution of 99.7% of the compensation.

The research theme is the financial and banking institutions. The purpose of this study is to empirically tests the association between ownership structure, firm size and leverage on earnings management in Indonesian listed company. Using a correlation method with observation from 2012 to 2013 foods and beverages firms we try to model the relationship between earnings management and these variables. Ownership concentration was used as proxy for ownership structure, total assets as a measure firm size, and discretionary accruals for earnings management. Modified Jones Model was used for calculation of discretionary accruals. The results indicate a significant negative relation between leverage and earning management. Hovever, ownership concentration and firm size were not significant. This findings suggest that there is a beneficial consequence of debt because the increased debt might reduce manager’s discretionary spending, and in turn, reduces accrual earnings management.