Claim Missing Document
Check
Articles

SUKUK AND BONDS IN INDONESIA: AN OVERVIEW Doli Witro; Iwan Setiawan
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 3, No 2 (2021): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v3i2.14055

Abstract

From the early 1920s to the late 20th century, there were at least 25 financial crises globally. In 2018, the Global Islamic Finance Report reported that Indonesia has tremendous potential to develop Islamic finance. Some of the Islamic financial products that can be developed in Indonesia are bonds and sukuk. Bonds are a product of the capital market. In its development, bonds have undergone relatively rapid innovation, which provides room for issuing Islamic bonds known as sukuk. This paper discusses the difference between sukuk and bonds. This paper aims to look at the differences between sukuk and bonds and the opportunities for issuance, application, and development of sukuk in Indonesia. This research is qualitative research that is literature. As for obtaining comprehensive results, this study uses two approaches consisting of a socio-historical approach and content analysis. The analysis results show that sukuk are in principle the same as bonds, with the main differences, among others, in the use of the concept of return and profit-sharing as a substitute for interest. Keywords: Sukuk; Bond; Sharia Bonds; Capital market; Indonesia
STRATEGI PENGEMBANGAN BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DI JAWA BARAT Iwan Setiawan
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 1, No 2 (2019): AKSY
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v1i2.5554

Abstract

ABSTRAKTingkat pemahaman masyarakat terhadap eksistensi Perkembangan BankPembiayaan Rakyat Syariah (BPRS) yang relatif rendah diduga berpengaruh pada polahubungan ekonomi masyarakat dengan perbankan syariah yang tidak optimal, baikdalam berinteraksi, bertransaksi maupun penempatan dana-dana masyarakat di banksyariah. Oleh karena itu, perlu diketahui aspek-aspek dan strategi pengembangan BPRS dalam rangka meningkatkan produktifitas. Penelitian ini bertujuan untuk mengetahui aspek-aspek yang diterapkan BPRS dalam pengembangan bank syariah di Jawa Barat; dan strategi yang diterapkan BPRS dalam pengembangan bank syariah di Jawa Barat. Penelitian ini merupakan penelitian diskriptif, yaitu memaparkan objek penelitian secara apa adanya sesuai dengan keberadaan dan informasi data yang ditemukan. Adapun teknik yang digunakan dalam mengumpulkan data adalah pengamatan, wawancara dan dokumentasi. Dari hasil penelitian dapat disimpulkan sebagai berikut; 1) Aspek-aspek yang diterapkan BPRS dalam pengembangan bank syariah di Jawa Barat adalah; Aspek Sumber Daya Insani (SDI), Aspek Pelayanan, Aspek Inovasi Produk, Aspek Networking, Aspek Regulasi, Aspek Edukasi Publik, Aspek Sharia Compliance, Aspek Sinergitas, Aspek Pro-Sektor Riel, Aspek Segmentasi Pasar, Aspek Interaksi-Harmonisasi Sosial Budaya Ekonomi, dan Aspek Komodifikasi-Media, dan 2) strategi pengembangan BPRS di Jawa Barat melalui pengembangan pola strategi jangka pendek dan jangka panjang.
Implementation of the Hybrid Contract Concept in Multiservice Ijarah Financing as a Financing Alternative Health Service in the Covid-19 Pandemic Darti Busni; Doli Witro; Iwan Setiawan; Nana Herdiana Abdurrahman; Raid Alghani
JURIS (Jurnal Ilmiah Syariah) Vol 21, No 1 (2022)
Publisher : Institut Agama Islam Negeri Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.945 KB) | DOI: 10.31958/juris.v21i1.5173

Abstract

This article discusses applying the hybrid contract concept in multiservice ijarah financing as an alternative to financing health services. This is important to study because health services are one of the most urgent things in the current Covid-19 pandemic. This article aims to determine the form of contracts contained in multiservice ijarah financing as an alternative to financing health services in the Covid-19 pandemic. This type of research is normative legal research. The data were obtained from library materials such as books, journals, etc. The analysis results show that health financing can be carried out in two ways: the ijarah contract, which begins with the bank through investors doing the health institution after making the contract, and the wakalah contract through the customer himself. People who have financial problems paying for health costs with multiservice ijarah transactions can apply for health financing to Islamic Financial Institutions for their families to minimize deaths before treatment in the Covid-19 pandemic.
Sharia Economic Law Perspective On Online Meeting Premium Account Leasing Muhamad Izazi Nurjaman; Sofian Al-Hakim; Iwan Setiawan; Doli Witro; Mualimin Mochammad Sahid
Journal of Islamic Economic Laws Vol 5, No 2: July 2022
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v5i2.18750

Abstract

In general, in leasing goods (ijarah ala al-a'yan) the object of the contract is the benefit that comes from tangible objects. However, it is different from renting a Zoom Meeting Premium account whose position is as application software. So that its position will have benefits if its use is collaborated with hardware as hardware. Meanwhile, if it is only the software that is being leased, how can the software have benefits as the object of an ijarah contract which is the benefit of an object. Therefore, this study will discuss the practice of renting a Zoom Meeting Premium account according to the perspective of sharia economic law. This research is a research that uses a descriptive case study method with an empirical juridical approach. The data analysis technique was carried out through three stages, namely data reduction, data presentation and conclusions. The results of this study find the fact that the position of Zoom Meeting is premium as an application software that is part of a computer program. While the computer program is part of the copyright in the form of intangible movable objects. So that there is the development of the object of the ijarah contract which is generally in the form of benefits derived from tangible objects which can also come from the benefits of intangible objects.
ANALYSIS OF IMPLEMENTATION OF MUDHARABAH DEPOSITS BASED ON STATEMENT OF FINANCIAL ACCOUNTING STANDARDS 105 AT BSI CITARUM BANDUNG BRANCH Dudang Gojali; Iwan Setiawan; Ramadhani Irma Tripalupi; Hana Aulia Islamiati
Komitmen: Jurnal Ilmiah Manajemen Vol 3, No 1 (2022): Komitmen : Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v3i1.19552

Abstract

Mudharabah deposits are a type of fund investment product that uses a mudharabah contract. Mudharabah is a cooperation agreement to seek profit between capital and work/business. The agreement occurs between the depositor (investment account) or investment account holder and the Islamic bank itself as mudharib. The first party acts as the owner of the funds (shahibul maal) and the second party acts as the fund manager (mudharib) with profits divided according to the agreement of both parties. The purpose of this study was to determine, analyze and evaluate the mechanism, procedure for implementing mudharabah deposits at Bank Syariah Indonesia Bandung Citarum Branch Office and conformity with Statement of Financial Accounting Standards 105 regarding mudharabah accounting transactions. The study used a descriptive method with a qualitative approach. The results showed that the mudharabah deposit mechanism at Bank Syariah Indonesia Bandung Branch Office was in accordance with the pillars and conditions contained in the mudharabah contract. The accounting treatment for mudharabah deposits is in accordance with Statement of Financial Accounting Standards 105.
The Implementation Of Hybrid Contracts For Restructuring Non-Performing Financing In Sharia Banks Iwan Setiawan; Muhamad Izazi Nurjaman; Nana Herdiana
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 9, No 1: Januari 2022
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v9i1.13011

Abstract

Restructuring non-performing financing is one of the solutions to save financing performance as one of the largest contributors to Islamic banking revenue. However, in practice it is not easy for Islamic banks to do so, because Islamic banks must consider the precautionary principle which has implications for risks that will occur in the future. In addition, the use of hybrid contracts in the restructuring mechanism for non-performing financing is an integral part in minimizing these risks. This study tries to reveal the application of hybrid contracts in the restructuring of non-performing financing in Islamic banking.This article uses a descriptive literature research method obtained from the results of the analysis of the primary data source, namely the substance of the legislation and the DSN-MUI fatwa. So this research uses a normative juridical approach. This type of research includes qualitative research with data analysis techniques that provide a conclusion in the form of accountable information.The results of this study reveal the fact that the application of hybrid contract contracts in the restructuring of non-performing financing in Islamic banking uses a lot of hybrid types of assembled contracts (al-'uqud al-Mujtami'ah), namely the existence of an association of contracts between tabarru' (qordh) and contracts mu'awadhat (sale and purchase, ijarah, IMBT, mudharabah and musharaka). 
Personal Branding Model of Conventional Kiai in Broadcasting Islamic Religion in Islamic Boarding Schools Asep Iwan Setiawan; Siti Sumijaty; Dyah Rahmi Astuti
Ilmu Dakwah: Academic Journal for Homiletic Studies Vol 16, No 2 (2022): Ilmu Dakwah: Academic Journal for Homiletic Studies
Publisher : Faculty of Da'wah and Communication, UIN Sunan Gunung Djati, Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/idajhs.v16i2.21520

Abstract

This study aims to describe the process of establishing the personal branding of conventional kiai at Islamic boarding schools in Indonesia, starting from the stage of determining unique personal branding competencies, the stage of building connections and relationships, the stage of creating creativity to the controlling stage. The model used in this study is the personal branding circle-p model (competency, connectivity, creation, compliance, contribution). The paradigm used is a constructivist paradigm with an interpretive approach and descriptive method. Research data were collected through in-depth interviews and passive participatory observation. The study results show that the formation of personal branding is carried out through the stages of determining unique competencies, establishing relationships, creating creativity, and controlling that is carried out in a flowing manner seen from changes in attitudes and responses of students and other congregations from each meeting.
Analisis Ketercapaian Indikator pada Standar Pendidik dan Tenaga Kependidikan di SMP Muhammadiyah Cipanas Iwan Setiawan
At-Tarbawi: Jurnal Kajian Kependidikan Islam Vol. 4 No. 1 (2019)
Publisher : Fakultas Ilmu Tarbiyah dan Keguruan (FITK), Institut Agama Islam Negeri (IAIN) Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (611.261 KB) | DOI: 10.22515/attarbawi.v4i1.1565

Abstract

The study was conducted to analyze the achievement of standards of educators and education personnel. This is important to discuss to ensure the achievement of an institution in eight national education standards. This research method uses descriptive method. The participation of this research was 25 educators and education staff in SMP Muhammadiyah Cipanas Middle School, Cianjur Regency. The instrument used refers to nineteen standard indicators of educators and education personnel in the form of interview guidelines. The conclusions of this study are (1) the achievement profile of the standard indicators of educators and education personnel, showing varied results with an average achievement of 83%; (2) indicators that have not reached the maximum score are certification teachers, BK teacher professionalism, BK Teacher Ratio, and Library Staff. Recommendations on the results of this study need an in-depth study of certification teachers and the ratio of BK teachers in schools.
PENGARUH KINERJA DAN DAYA SAING KOPERASI SYARI’AH TERHADAP PERTUMBUHAN UMKM DI PROVINSI Marwatus Sholihah; Iwan Setiawan; Jujun Jamaludin
LIKUID: Jurnal Ekonomi Industri Halal Vol 1, No 2 (2021): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Prodi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.716 KB) | DOI: 10.15575/likuid.v1i2.14157

Abstract

This study aims to determine the effect of the performance and competitiveness of sharia cooperatives on the growth of SMEs in Lampung Province which is seen from the indicators of the remaining business results of sharia cooperatives and the volume of business of sharia cooperatives in Lampung Province. This study uses a descriptive quantitative approach with the type of library research (Library Research). The type of data used is secondary data, namely data on the development of the remaining business results and business volume of sharia cooperatives sourced from the official website of the Lampung Province Cooperatives and UMKM and the growth of SMEs sourced from the official website of the Central Statistics Agency of Lampung Province using the saturated sampling method as Sampling techniques and data analysis methods include classical assumption test, multiple linear regression, t-test, f-test and determination test (R2). The results of the analysis obtained that the Performance and Competitiveness of Syari'ah Cooperatives had a significant effect simultaneously on the growth of MSMEs in Lampung Province is 50.3% while the remaining 49.7% is influenced by other variables or factors outside of this study.Keywords : Performance, Competitiveness, Sharia Cooperatives, UMKM, Lampung Province
The Strategies of Ajengans in Mediating Islam and Local Traditions in Rural West Bandung Regency Mohammad Taufiq Rahman; Paelani Setia; Asep Iwan Setiawan
Jurnal Iman dan Spiritualitas Vol 3, No 1 (2023): Jurnal Iman dan Spiritualitas
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jis.v3i1.24108

Abstract

Islam is not present in a society empty of culture but is here to find local traditions that develop and run amid a pluralistic society so that local traditions are maintained and packaged with Islamic values. Among the local traditions still growing in the community is "incense-burning", a routine Friday night ceremony and a part of the agricultural process in Lembur Sawah Hamlet, West Bandung Regency. Using interview and observation techniques, this qualitative research described local religious leaders (ajengan) as cultural intermediaries between Islam as a world religion and local beliefs.The figures Ajengans referred to in this article are the Kiais (Islamic scholars) of Pesantren (Islamic boarding school) who influenced society; they had merged into Nahdlatul Ulama, culturally and structurally. The results showed that the community understood local traditions as shari'a that must be followed. Therefore, they represented the "sunnah of their ancestors," even though they did not understand the symbolic meaning of the tradition. Here, the religious scholars of Islam played a role in straightening existing traditions combined with traditions with Islamic nuances, namely, incense-burning activities in tahlilan, Yasinan, khotmil Qur'an, shahriahan, and manakiban events. Also, the ajengans played a role as role models. Finally, the primary function of ajengans was to preserve existing traditions as part of a willing attitude toward local culture. Here, they modified deviant local traditions with Islamic nuances that did not violate the Islamic creed.