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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen Proceeding International Seminar of Islamic Studies
Jafril Khalil
ITB Ahmad Dahlan Jakarta
Religion Arts Astronomy Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Mathematics Physics Other

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Strategi Perbankan Syariah Dalam Optimalisasi Pembiayaan Berbasis Bagi Hasil (Studi Kasus Pt Bprs Al Salaam Amal Salman) Hendra Adi Wijaya; Koesmawan Koesmawan; Jafril Khalil
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 8 No 2 (2019)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v8i2.337

Abstract

Mudharabah and musyarakah are profit-based financings at Islamic banks, both Islamic commercial banks (BUS) and Islamic people's financing banks (BPRS). The development of this financing is prolonged, recorded in the period 2005-2015 in Islamic banks the composition of profit-sharing based financing of 36% and for sale-based financing of 64%, while in Islamic people's financing banks with profit-sharing based financing composition of 14% and for sale-based financing of 86%. The purpose of this study is to determine the factors that cause low profit-based financing and determine the right strategies in optimizing profit-based financing at PT SRB Al Salaam Amal Salman, which is expected to be used by other Islamic banks. This study uses a SWOT and AHP analysis to determine internal and external factors related to the optimization of the financing. The results show that the factors causing low profit-sharing based financing include the factors of honesty and the high level of risk. The strategy to increase profit-sharing based financing is to increase the number of mudarib and partners with appropriate alternative strategies namely to increase marketing and promotion, building full trust with mudharib and partners, improving the quality of human resources, and increasing socialization and education to the community.
ANALYSIS OF FACTORS THAT CAN AFFECT THE SURPLUS OF THE UNDERWRITING FUND DEFICIT TABARRU ON FULL SHARIA LIFE INSURANCE IN INDONESIA 2014 2019 Ramidi Ramidi; Jafril Khalil
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

This study aims to find out what factors can cause a full sharia life insurance company in Indonesia to experience a deficit in the underwriting surplus of tabarru funds in the published annual financial statements, especially in the report of the underwriting surplus (deficit) of tabarru funds. The problem in the field is the occurrence of a deficit in the underwriting surplus of tabarru funds in 3 (three) full sharia life insurance companies in Indonesia. The full sharia life insurance company that experienced a deficit underwriting surplus of tabarru funds in 2014-2019, namely PT. Bumiputera Sharia Life Insurance in 2017 was (9,042.95 billion), and in 2018 it was (5,888.98 billion), PT. Syariah Life Insurance Jasa Mitra Abadi in 2018 amounted to (20.00 million), and in 2019 amounted to (15.492.00 billion), PT. Indonesian Family Sharia Insurance in 2019 amounted to (690.50 billion. The limitation of the problem in this study is what variables can affect the occurrence of an underwriting surplus of tabarru funds. There is one dependent variable, namely the underwriting surplus (deficit) of tabarru funds (Y), while the independent variable has 3 (three) namely the amount of insurance income (X1), total insurance expense (X2) and total investment income (X3). (Sugiyono, 2014 ). The results obtained in this study that the independent variables (amount of insurance income, total insurance expense and total investment income) positively and significantly and together can influence and have a very close relationship to the dependent variable, namely the surplus (deficit) underwriting tabarru funds. .and also other factors. (Priyatno, 2018).
Co-Authors Hendra Adi Wijaya Koesmawan Koesmawan Ramidi Ramidi