PENGARUH PEMAHAMAN MEKANISME KEUANGAN DAN PRODUK PERBANKAN SYARI’AH TERHADAP SIKAP PENGUSAHA DALAM MERESPON BEROPERASINYA BANK SYARI’AH DENGAN RELEGIUSITAS SEBAGAI PEMODERASI.

Abstract

Abstract Robin (2003), in his theory of attitude, suggests that assessment is a mental process, which develops cognitive components. This assessment may affect attitude. However, assessment of particular object or event may result in different responses between individuals. Using a contingency approach allowed the author to examine the relationship between contectual variables in order to evaluate the impact effectiveness of both variables in question (the relationship between mechanism assessment, syari’ah banking product assessment and businessmen attitude in response to the syari’ah bank operation). To support the approach, this study used religious dimension as a moderating variable. This study aimed to give empirical evidence on religious role as a moderating factor in efforts of strengthening the assessment of businessmen on mechanism and financial product of syari’ah banking industries. Population of the study were businessmen in fishery industry under the organization of Himpunan Pengusaha Perikanan (HPIP) or Fishery Businessmen Union Pekalongan. Data were collected from individual businessmen who owned and had financial authority on their respective business. According to Frucot and Shearon’s multiple regression tests, religion played an important role as a moderating factor, which strengthens relationship businessmen’s assessment on the mechanism and syari’ah banking financial product to the positive attitude toward responding to the operation of syari’ah bank. Keywords : Attitude, assessment of syari’ah financial mechanism, assessment of syari’ah financial product, religious, syari’ah bank, profit and loss sharing and businessmen.