Jurnal Ilmiah Ekonomi Islam
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Analisis Kebijakan Restructuring, Reconditioning, Dan Rescheduling Dalam Penyelesaian Pembiayaan Bermasalah Bank Syariah Indonesia
Get PDFPenelitian ini bertujuan untuk mengetahui faktor-faktor, kendala serta penerapan kebijakan penyebab restructuring, reconditioning, rescheduling dalam penyelesaian pembiayaan bermasalah di Bank Syariah Indonesia Kantor Cabang Pembantu Muara Bulian. Penelitian ini menggunakan metode kualitatif melalui observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa: 1) Faktor penyebab pembiayaan masalah di Kantor Bank Syariah Indonesia KCP Muara Bulian, cukup banyak yaitu: a) Faktor dari nasabah (seperti menurunnya usaha dan manajemen keuangan); b) Faktor dari Bank (seperti kesalahan analisa usaha, maintenance nasabah yang kurang tepat, dan pembiayaan yang salah); c) Faktor dari luar (seperti kebijakan pemerintah dan peristiwa atau tragedi bencana alam); 2) Penerapan kebijakan Restructuring, Reconditioning, Rescheduling dalam penyelesaian pembiayaan bermasalah di Bank Syariah Indonesia Kantor Cabang Pembantu Muara Bulian, antara lain melalui a) Penagihan; b) 3R (Restructuring, Reconditioning, Rescheduling); c) Lelang Hak Tanggungan; 3) Kendala pelaksanaan kebijakan dalam penyelesaian pembiayaan bermasalah di Bank Syariah Indonesia Kantor Cabang Pembantu Muara Bulian antara lain: a) pihak nasabah sulit sekali menyelasaikan administrasinya sesuai dengan waktu yang telah ditentukan; b) debitur mampu memenuhi kewajiban, namun sengaja tidak menyelesaikan dan terkesan lari dari masalah; c) keterlambatan pembayaran terjadi karena kesalahan administratif atau karena nasabah lupa untuk melakukan pembayaran tepat waktu; d) Nasabah tidak sepenuhnya memahami kapan dan bagaimana harus membayar kredit; e) gangguan dalam transaksi perbankan elektronik dapat menyebabkan keterlambatan pembayaran; f) Terjadinya peristiwa tidak terduga di kehidupan nasabah
Pengaruh Earning Per Share Net Profit Margin dan Tobin’s Q Terhadap Return Saham Syariah Sektor Kesehatan di Bursa Efek Indonesia
Get PDFThis study aims to determine the effect of Earning per share (EPS), Net Profit Margin (NPM) and Tobin's Q on Islamic stock returns in the health sector on the Indonesia Stock Exchange (IDX). The object of this research is the health sector's sharia stocks, totaling 22 shares. The sampling method used is purposive sampling with the criterion that the issuer has complete financial reports from 2019-2022, and found 14 stocks that meet the criteria. This study uses multiple linear regression analysis techniques which are used to examine the effect of EPS, NPM and Tobin's Q on sharia stock returns in the health sector. The results of the research show that EPS, NPM and Tobin's Q do not have a significant effect on the return of sharia stocks in the health sector on the Indonesia Stock Exchange (IDX)
Kontribusi Muhammad Abdul Mannan Terhadap Skema Jaminan Sosial dalam Peradaban Ekonomi Islam Modern
Get PDFThis research examines the theoretical and practical contributions of Muhammad Abdul Mannan (1938-2021) to the modern Islamic economic civilization. Employing primarily qualitative research methods, Mannan, a pioneering figure, significantly shaped Islamic economics into a distinct social science discipline. His unique perspective on the Islamic approach to social security systems in Islamic economics enriches theoretical knowledge in modern Islamic economics. As a visionary, lifelong educator, and philanthropist, Mannan left a lasting impact by establishing various institutions, including the Social Islamic Bank Limited (SIBL), contributing to the socio-economic development of Bangladesh. He dedicated his talent and hard work to establish SIBL, testing its three-sector model (formal, informal, and voluntary) to alleviate poverty and inequality in society. Introducing Cash Waqf through SIBL as a novel interest-free microcredit strategy for empowering impoverished families, Mannan pioneered the concept in Bangladesh, marking a significant advancement in the realm of Islamic economics
Islamic Finance and Accounting Standards in the UK: A Political Perspective
Get PDFPurpose: This research aims at exploring the needs of accounting standards in the UK A Political Perspective as to whether they require a set of standars either under IFRS or other specific standards.
Methodology: Systematic Literature Review is adopted in this research to summarize previous studies with the subject of accounting and halal restaurants. The SLR steps are identified and carried out throughout the study to arrive athe the analysis.
Findings: The research findings reveal that there is a huge need of applying a specific accounting standard in the UK a Political Perspective. As the demand for Sharia-compliant financial products and services grows, there is a need for a robust accounting and regulatory framework to govern this industry. the process of setting standards for Islamic finance and accounting in the UK is not merely a technical exercise; it is deeply influenced by political factors and power dynamics.
Originality: We bring to light some key issues that may pose important recommendation to the accounting standard setter such as in this case United Kingdom Accounting Standards
Implementasi Akad Mudharabah Pada Tabungan Niat Haji Islamic Banking Bank Jambi UPS Muara Sabak
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Research has been conducted on the implementation of mudharabah contracts in the provision of Hajj Savings Account services at Islamic Banking Bank Jambi, Muara Sabak Sharia Service Unit. The implementation of Hajj savings based on mudharabah contracts faces challenges such as customer concerns about fund management not in accordance with Sharia principles, doubts about investment returns, and lack of accurate information regarding investment in the Hajj Savings fund. This study aims to investigate the implementation of mudharabah contracts and the effectiveness of applied risk management in the Hajj Savings Account product at Bank Jambi, Muara Sabak Sharia Service Unit. The research employs qualitative methods with data collection techniques through interviews, observations, and literature review. Findings show that the implementation of mudharabah contracts in Hajj savings not only complies with Sharia principles but also optimizes transparency, accountability, avoidance of gharar and riba, and risk management. This demonstrates that Sharia financial systems can be an effective and sustainable solution in meeting financial needs while considering principles of ethics and economic justice
Pengaruh Kinerja Dewan Pengawas Syariah KSPPS Kota Padang Dalam Mewujudkan Kepatuhan Syariah
Get PDFSharia Compliance in Islamic Financial Institutions is compliance, fulfilment of basic values and absolute prices. As an institution that carries the name sharia, KSPPS is expected to provide a better understanding for the general public directly, because its role is closer to the community. This study aims to determine the extent to which the performance of DPS will affect the course of the development of KSPPS in the village. Qualitative descriptive research method. The data collection techniques used were documentation studies, in-depth interviews, analysis was done by narrating the results of interviews, which were then processed again by the author. The result of this research is that sharia compliance has not been fulfilled in the performance of DPS in KSPPS Padang City. The author found that the appointment of DPS is only seen from the point of view of the community store around KSPPS or the village alone, besides that there is also concurrent work so that there is also no standard procedure from the institution on the performance of the DPS. The selected DPS should have integral scientific qualifications, namely understanding the science of muamalah fiqh, sharia and modern Islamic financial economics. It is not the qualifications of all majors
Penerapan UU No. 8 Tahun 2016 Tentang Disabilitas Pada Pelayanan Perbankan Syariah
Get PDFThe purpose of this study was to identify the barriers to the implementation of Law No. 8 of 2016 on Disabilities and the appropriateness of its application for the blind customer service at PT. BSI KCP East Bekasi. This study employed a qualitative methodology in a field setting with a focus on social construction phenomenology. The methods used to collect the data were observation, interviews, and documentation. The Bank Operation Service Manager and many Service Staff of PT. BSI KCP East Bekasi were the study's subjects. The findings of this study showed that providing bank services to blind clients in PT BSI KCP East Bekasi complied with the requirements of Article 9 Point (e) of Law no. 8 of 2016 on Disabilities. This form of service is based on making blind bank customers also as priority customers. To provide assistance and special services when opening accounts and cash withdrawals, as well as allowing blind customers to use accessibility owned by banks in the form of mobile banking and ATM machines with conditions for assistance from the family. Regarding the application of accessibility, Article 18 points (a) and (b) of Law no. 8 of 2016 on Disability, banks have several factors of accessibility barriers specifically for the visually impaired, both internally and externally, however, related to these obstacles, banks continue to provide solutions to provide satisfaction to blind customers
Whistleblowing sebagai Manifestasi Etika dalam Bisnis Islam
Get PDFThe widespread corruption cases in Indonesia have resulted in the country's Corruption Perception Index (CPI) score falling below the global average. This prevalence of corruption is certainly in stark contrast to the principles of business ethics in Islam. One concrete effort to uncover corruption is believed to be through whistleblowing. This study examines the role of whistleblowing as a manifestation of business ethics in Islam. Through a library research approach, this study analyzes the concept of whistleblowing within the context of Islamic business ethics, the ethical values underlying the practice of whistleblowing, as well as the obstacles and challenges that may be encountered in its implementation. The findings of the study indicate that Islamic ethical values, such as honesty, justice, and social responsibility, are represented through whistleblowing in Islamic business ethics. In the Qur'an, Allah SWT commands His servants to always do good and avoid wrongdoing, which aligns with the implementation of whistleblowing aimed at exposing fraud that harms the publi
Analysis Of Human Resource Competencies On The Quality Of Financial Statements In The Perspective Of Islamic Accounting
Get PDFFinancial reports are a form of accountability for the management of state / regional finances during a period and the quality of financial reports is strongly influenced by human resources. This study aims to analyze the effect of Human Resource Competence on the Quality of Financial Statements at the Office of the Pematangsiantar Human Resources Staffing and Development Agency. The research method used in this research is descriptive method with qualitative and quantitative approaches. By using a questionnaire as an instrument, the respondents in this study were financial sector employees. In this study, the sampling technique was carried out by purposive sampling and the analysis technique used was simple regression analysis, and the coefficient of determination (R2). The results showed that human resource competence has a positive and significant effect on the quality of financial reports of the Office of the Human Resources Staffing and Development Agency. In sharia accounting, the implementation of accountability must be carried out based on applicable guidelines such as the application of administration in accordance with Islamic law
Systematic Review of Shari'ah Standards in Hotels: Marketing Mix Method
Get PDFThe marketing mix is something that is prevalent in the industrial world,
and concentrated hospitality which is a service industry, attending halal tourism in
West Nusa Tenggara requires the hotel industry to metamorphose in providing
services that are in accordance with the Shariah provisions in an effort to sustain
halal tourism, in its journey the Grand Madani hotel appeared with the official
syari'ah hotel label, while Lombok Raya did not use the syari'ah label.
This study reveals the implementation of marketing mix which is carried
out by Grand Madani and Lombok Raya hotels with a focus on the discussion of
marketing the mix using sharia standards in hotels.
To answer the focus of the discussion, this study uses descriptive
qualitative, in which data are collected through observation, interviews, and
documentation techniques, data analysis is carried out from the beginning and
continues to be done through research conducted because qualitative research is
not related to quantitative research theory, Nevertheless, hotel guests do not mind if a hotel that contains non-Islamic things such as pictures, photos, paintings, beverages that are not halal labeled, as long as their core needs well fulfilled and comfortable