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All Journal MALIA: Journal of Islamic Banking and Finance Aktsar: Jurnal Akuntansi Syariah
Hakim, Muadz Abdul
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Macroeconomic Impact of Sharia Business Unit of Indonesian Islamic Banking On Liquidity Asymmetric Approach Hakim, Muadz Abdul; Achsani, Noer Azam; Saptono, Imam Teguh
MALIA: Journal of Islamic Banking and Finance Vol 7, No 1 (2023): Malia: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v7i1.20892

Abstract

This study aims to determine the impact of macroeconomics on the liquidity of Indonesian Sharia Business Units (UUS). The liquidity in this study uses the Financing to Deposit Ratio (FDR). In contrast, the Macro Factors used are Inflation, Rupiah to Dollar Exchange Rate, BI Rate and Gross Domestic Product (GDP). The method used Nonlinear Autoregressive Distributed Lag (NARDL) method with data from January 2015 - June 2022. The results showed that in the long term, that affect UUS liquidity are Positive Rate, Negative Rate, Positive GDP, and Negative GDP, in the short term Inflation, Exchange Rate, Rate, and GDP are both positive and negative. Results show that UUS liquidity is vulnerable to changes in Indonesia's macroeconomic factors.
Analisis Proses Dan Perlakuan Akuntansi Pembiayaan Akad Rahn Tasjily (Studi Kasus PT. XYZ) Hakim, Muadz Abdul; Hendra, Grandis Imama
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i1.13029

Abstract

The research aims to determine the process and accounting treatment of the financing by Rahn Tasjily Contract. The method used is a Descriptive Case Study on PT XYZ. The analysis used theoretical propositions as a general strategy and pattern matching as a specific analysis. It consists of primary data (interviews and observations) and secondary data (contracts, accounting treatment in the system, PT XYZ annual reports, DSN-MUI fatwa, and PSAK). The study results indicate that the process of financing the Rahn Tasjily contract is under the fatwa by DSN-MUI. The financing contract begins with the Qardh contract and then continues with the Rahn Tasjily Contract to collect maintenance services fee / Mu’nah, accounting treatment of the financing by Rahn Tasjily contract is related to financial accounting standards by IAI. Still, it is not following PSAK Ijarah/Sharia Rent because the characteristics of the Rahn Tasjily are fee-based services. This study impacts the institution’s compliance in carrying out rahn tasjily financing of PSAK 107 (Effective 1 January 2017) and Fatwa DSN MUI DSN No.92/DSN-MUI/III/2014 for financing by Rahn Tasjily Contract.
Co-Authors Erliza Noor Grandis Imama Hendra, Grandis Imama Imam Teguh Saptono