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All Journal EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) La Zhulma jurnal ekonomi syariah
Muflihah, Rini
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Religion Humanities Economics, Econometrics & Finance Social Sciences

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Determinasi Pembiayaan Bermasalah Menggunakan Maqosid Syariah Index (Studi Terhadap BMT Di Kota Tasikmalaya) Mardani, Dede Aji; Mahmudin, Wildan; Muflihah, Rini
EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Vol 7 No 1 (2023): EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan)
Publisher : STIES INDONESIA PURWAKARTA Dan MES PURWAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37726/ee.v7i1.713

Abstract

Baitul Mall Wa Tamwil (BMT) is a micro-level financial institution that operates as an intermediary for Muslim communities in particular and society in general for business sustainability and welfare. The purpose of this research is to analyze the factors that cause problematic financing at BMT in Tasikmalaya City using the Maqodid Syariah Index (MSI) method. The method used is qualitative with a descriptive concept where researchers go to the field by making observations, interviews involving seven BMT leaders in Tasikmalaya City. The approach method used is the Maqosid Syariah Index (MSI) which measures in terms of Tahzib Al Fardi, Iqamah Al Adalah, Jalb Al Maslahah. The results of this study indicate that BMT has difficulty in meeting its liquidity. There are two factors that cause problematic financing, namely internal factors including negligence of the financing examiner, the existence of a fraud attitude of employees, misappropriation of funds by the management, not using collateral, weaknesses in inspection and others. Meanwhile, external factors are customer defaults, lack of guidance and customer assistance, unwillingness to pay, bad business, fictitious domicile, the covid-19 epidemic which causes congestion in business. Even so, the BMT still considers the need for maqosid Sharia in running its business.
REKONSTRUKSI LAPORAN ZAKAT, INFAQ SHADAQOH BERDASARKAN PSAK NOMOR 109 PADA LEMBAGA AMIL ZAKAT INFAQ DAN SODAQOH MUHAMMADIYAH KOTA TASIKMALAYA Muflihah, Rini
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 1 No 1 (2020): Zakat dan Pembangunan
Publisher : LPPM IAIT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70143/lazhulma.v1i1.14

Abstract

Abstrak: Penelitian ini bertujuan untuk membandingkan kesesuaian antara laporan keuangan yang disediakan Lembaga Amil Zakat Infaq Sodaqoh (LAZISMU) kota Tasikmalaya dengan PSAK Nomor109 dan merekonstruksi laporan keuangan lembaga Amil Zakat Infaq Sodaqoh (LAZISMU) Kota Tasikmalaya menjadi sesuai berdasarkan PSAK Nomor 109, Jenis penelitian ini adalah studi kasus di Lembaga Amil Zakat Infaq Sodaqoh Muhammmadiyah di Kota Tasikmalaya. Metode penelitian yang digunakan adalah analisis deskritif dengan teknik pengumpulan data adalah dengan teknik dokumentasi, observasi dan wawancara. Hasil penelitian menunjukkan bahwa konsep pengakuan, pengukuran, penyajian dan pengungkapan zakat, infaq dan shadaqoh pada Lembaga Amil Zakat Infaq Sodaqoh Muhammadiyah di Kota Tasikmalaya belum sesuai dengan PSAK Nomor 109 dan setelah direkonstruksi menghasilkan laporan keuangan LAZISMU kota Tasikmalaya yang sesuai dengan PSAK Nomor 109 yaitu laporan arus kas. Abstract: This study aims to compare the suitability between the financial statements provided by the Amil Zakat Infaq Sodaqoh (LAZISMU) agency in Tasikmalaya city with PSAK No.109 and reconstruct the financial statements of the Amil Zakat Infaq Sodaqoh (LAZISMU) institution in Tasikmalaya city according to PSAK No. 109, the type of study is a study of the Amil Zakat Infaq Sodaqoh (LAZISMU) institution. the case at the Amil Zakat Infaq Sodaqoh Muhammmadiyah Institute in the city of Tasikmalaya. The research method used is descriptive analysis with data collection techniques is the documentation, observation and interview techniques. The results showed that the concept of recognition, measurement, presentation and disclosure of zakat, infaq and shadaqoh in Amil Zakat Institute Sodaqoh Muhammadiyah in Tasikmalaya city was not in accordance with PSAK No. 109 and after it was reconstructed produced LAZISMU financial report in Tasikmalaya city in accordance with PSAK No. 109 cash flow statement.
Analisis Financial Distress Bank Perkreditan Rakyat Syariah (BPRS) di Indonesia Periode 2019 - 2020 Muflihah, Rini
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 1 No 1 (2022): Ekonomi dan Bisnis Islam
Publisher : LPPM IAIT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70143/lazhulma.v1i1.33

Abstract

This study aims to analyze the financial distress of Islamic Rural Banks (BPRS) in Indonesia in 2019-2020. The research method used is descriptive analysis method, which is a research method by collecting data according to the truth and then the data is compiled, processed and analyzed to be able to provide an overview of the existing problems. The results of this study indicate that Islamic Rural Banks have an indication of financial distress. This is evident from the results of the assessment using the Atlman Z-score method which shows the level of accuracy of the prediction model in 2019 - 2020 is in the gray area or gray area and has the potential for financial distress.
Co-Authors Mahmudin, Wildan Mardani, Dede Aji