The results from regional comparisons indicate that there are significant differences across the seven regions in terms of internal audit activities’ perceived contribution to their organizations. To facilitate further analyses, the value statements of the internal audit activity are classified into five sub-themes. 7 Tahu 1992, di mana pembahasan perbankan dengan sistem bagi hasil diuraikan hanya sepintas lalu dan merupakan “sisipan” belaka. Landasan hukum operasi bank yang menggunakan sistem syariah ini hanya dikategorikan sebagai “bank dengan sistem bagi hasil”, tidak terdapat rincian landasan hukum syariah serta jenis usaha yang diperbolehkan. Hingga September 1999, Bank Muamalat Indonesia memiliki lebih dari 45 outlet yang tersebar di Jakarta, Bandung, Semarang, Surabaya, Balikpapan, dan Makasar. Dengan modal awal tersebut, pada tanggal Bank Muamalat Indonesia mulai beroperasi. Bank Muamalat didirikan pada tanggal 1 November 1991 dengan modal disetor awal sebesar Rp 106.126.382.000,00. Majelis Ulama Indonesia (MUI) pada tanggal 18 – 20 Agustus 1990 menyelenggarakan Lokakarya Bunga Bank dan Perbankan di Cisarua Bogor Jawa Barat, dibentuk kelompok yang disebut Tim Perbankan MUI, bertugas melakukan pendekatan dan kosultasi dengan semua pihak terkait. Prakarsa untuk mendirikan bank Islam di Indonesia dilakukan tahun 1990. The input that is gained through one’s observation will produce certain judgment or belief which influenced the Campbell (2001) as cited in Ahen (2009) states that perception is a process where one will form an impression about someone or something. According to Gardner and Lambert (as cited in Ahen, 2009), the positive or negative attitude is derived from individual ’s perception toward certain objects or matters. Hence, the students’ performance in the learning process will be determined by their motivation in learning process which results from their perception and attitudes (Ahen, 2009, p. In t his case, the students’ motivation in improving their speaking skill could be affected by their attitude in learning. 168), motivation is a construct made up from certain attitudes. According to Gardner and Lambert (as cited in Brown, 1994, p. More than 80% of the students were motivated in learning English subject. In the statements numbers 1 up to 3 indicated the students’ eagerness in learning based on the students ’ motivation. Proficiency in the English language is determined by the students’ motivation and attitude in learning the language. Ahen (2009) states that the ability to communicate in a second language enables people to interact with each other and changes the way they perceived things and matters happening to them. The researcher related those 7 statements to the theory that would strengthen the data.
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