Articles
REPUTATIONAL RISK MANAGEMENT STRATEGY AT INDONESIAN SHARIA BANK AND MUAMALAT INDONESIAN BANK
Neni Utami;
Rokhmat Subagiyo;
Binti Nur Asiyah
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 1 (2023): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung
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DOI: 10.21274/balance.v4i1.7726
Abstract. BSI and BMI suffered significant losses due to reputational risk. Reputation risks that occur can be properly handled so that losses that arise can be recovered immediately. This study aimed to determine the application of risk management to BSI and BMI and the application of reputation risk to BSI and BMI. The results of this study indicate that BSI and BMI have implemented risk management in accordance with POJK No. 65 of 2016. BSI and BMI have specific organizations to deal with risks, procedures, and the same problem focus on dealing with reputation risk even though the steps for implementing procedures between the two are different. BSI is more focused on strategic steps taken in overcoming risks, while BMI is not only focused on strategic steps taken but also focused on media coverage and communication management.
Peran PLUT - UMKM Dalam Proses Pendampingan dan Kerjasama Permodalan UMKM di Kabupaten Tulungagung
Binti Nur Asiyah;
Mashudi;
Dwi Astuti Wahyu Nurhayati;
Novi Tri Oktavia
Jurnal Ekuilnomi Vol. 5 No. 1 (2023): Ekuilnomi Vol 5(1) Mei 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun
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DOI: 10.36985/z0kkjm33
Penelitian ini dilatarbelakangi adanya perkembangan UMKM yang ada di Kabupaten Tulungagung. Usaha Mikro Kecil dan Menengah (UMKM) yang memerlukan dampingan dari stakeholders terkait agar mampu menghasilkan barang atau jasa untuk dijual kepada masyarakat umum. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif dan jenis studi kasus yang menyajikan prosedur peniliaian yang menghasilkan data deskriptif berupa kalimat tertulis. Tujuan penelitian ini untuk menganalisis peran PLUT - UMKM dalam pemberdayaan UMKM di Kabupaten Tulungagung. Adapun hasil penelitian yang didapat bahwa PLUT memberikan berbagai layanan kepada kewirausahaan UMKM dengan memberikan pendampingan perizinan usaha seperti NIB, PIRT, Sertifikasi Halal, dan perizinan lainnya dalam rangka mendukung produk UMKM Kabupaten Tulungagung untuk mendapatkan legalitas dan pengakuan dari masyarakat bahwa produk tersebut layak untuk dikonsumsi/dijual. Selain itu, pendampingan pemasaran produk UMKM baik secara digital maupun konvensional juga dilakukan oleh PLUT - UMKM ke berbagai jaringan pemasaran dalam rangka meningkatkan volume penjualan UMKM Kabupaten Tulungagung. Disamping itu, PLUT - UMKM juga memfasilitasi kewirausahaan UMKM dalam menjalin kerjasama permodalan umkm dari lembaga keuangan perbankan/non perbankan, bantuan/hibah pemerintan, dan corporatesocialresponsibility
Market Share Factors of Sharia Banks in Indonesia and Malaysia
Hawa Gazani;
Binti Nur Asiyah;
Nurul Hidayah
Al-Muamalat: Jurnal Ekonomi Syariah Vol 11, No 1 (2024): January
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung
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DOI: 10.15575/am.v11i1.33550
This research aims to examine the relationship between the market share of sharia banks in Malaysia and Indonesia simultaneously as a function of profit sharing, number of offices, and Third-Party Funds (TPF), with Return on Assets (ROA) as an intermediary variable. Both countries have similarities in being a country with a Muslim majority population and implementing a dual banking system. The annual financial reports of Sharia banks in Indonesia and Malaysia from 2016–2021 are the secondary data source for this quantitative research. A technique called path analysis is used. According to research, there is no statistically significant relationship between TPF and market share. The market share of Sharia banks is strongly influenced by profit sharing. Market share is strongly influenced by the number of offices. The impact of TPF on ROA-based market share is not significant. ROA is the main mechanism by which profit sharing affects market share. Through the ROA of Sharia banks, the number of offices influences market share. If Sharia banks want to maximize income, grow their overall assets, and increase their market share, then Sharia banks must think about how to manage TPF more effectively and efficiently, based on the conclusions of this research.
ANALYSIS OF MARKET RISK MANAGEMENT STRATEGY IN ISLAMIC BANK : Case Study at Bank Mega Syariah Indonesia
Azizah Shodiqoh Rafidah;
Rokhmat Subagiyo;
Binti Nur Asiyah
Airlangga International Journal of Islamic Economics and Finance Vol. 7 No. 01 (2024): JANUARY-JUNE 2024
Publisher : Universitas Airlangga
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DOI: 10.20473/aijief.v7i01.58691
Market risks is one of the risks in islamic banking that cannot be avoided. If Islamic banking cannot manage market risk properly, it will have an impact on bank profitability or even lead to other risks. Therefore, Islamic banking must create a market risk management strategy to achive suistaneble bussiness growth. This research made Bank Mega Syariah the locus of research. The research method used is qualitative research using the main data source, namely Bank Mega Syariah's 2023 annual report as well as the December 2023 risk exposure and capital report. The result of the research show that Bank Mega Syariah manages market risk based on its fund distribution portofolio, the majority of which is in the form of financing and partly in the form of sukuk securities as a liquidity reserve, does nor carry out over the counter trading activities for proprietary trading so market risk exposure is relatively low. The focus changing behaviour and maintaining customer trust when market benchmark interest rate increase, adjusted to majority of financing which has a fixed margin.
The Implementation Of PSAK No. 109 On The Accounting Of ZIS Institutions In Indonesia
Abidah, Asiska Nur;
Pratiwi, Putri Hadiyanti;
Albab, Ulil;
Asiyah, Binti Nur
Perisai : Islamic Banking and Finance Journal Vol 8 No 1 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo
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DOI: 10.21070/perisai.v8i1.1687
Artikel ini membahas tentang implementasi PSAK 109 pada lembaga ZIS di Indonesia. Zakat merupakan salah satu ibadah penting dalam Islam, dan dapat menjadi pilar utama dalam menegakkan keadilan pada kehidupan bermasyarakat serta meningkatkan kesejahteraan umat. Jika dilihat secara demografis mayoritas penduduk Indonesia adalah beragama Islam, hal tersebut menjadikan potensi penghimpunan dana zakat juga akan besar. Secara realita menunjukkan bahwa potensi zakat yang besar dapat diterapkan sesuai harapan terlebih dengan adanya PSAK 109 yang membantu mempermudah dalam pencatatan dana zakat, infak, dan sedekah. Adanya PSAK 109 diharapkan pencatatan dan pelaporan zakat oleh Lembaga ZIS Indonesia akan menjadi seragam (uniformity) dan dapat dibandingkan (comparability). PSAK No. 109 ini diterbitkan oleh Ikatan Akuntan Indonesia (IAI) pada tahun 2010 dengan tujuan untuk mengatur tentang pengakuan, pengukuran, penyajian dan pengungkapan transaksi zakat dan infak/sedekah yang berlaku bagi lembaga Zakat, Infak, dan Sedekah yang bertugas untuk menghimpun serta menyalurkan zakat dan infak/sedekah. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana implementasi PSAK 109 pada lembaga ZIS di Indonesia dan hambatan apa yang timbul dalam implementasi PSAK 109 pada lembaga ZIS di Indonesia. Penelitian ini menggunakan pendeketan kualitatif dengan menggunakan jenis penelitian studi pustaka (library research). Hasilnya, ada lembaga ZIS yang sudah menerapkan PSAK 109, ada yang telah menerapkan PSAK 109 namun belum sepenuhnya, ada lembaga yang belum menerapkan PSAK 109. Hambatan yang terjadi karena kurangnya sumber daya manusia yang mumpuni di bidangnya dan sedikitnya pemasukan dari muzakki.
ASSISTANCE IN PREPARING A SOCIAL BUSINESS MODEL CANVAS IN ENCOURAGING WASTE MANAGEMENT PRODUCTIVITY
Asiyah, Binti Nur;
Wahyudi, Amin;
Launiya, Khiyaratul
International Journal of Engagement and Empowerment (IJE2) Vol. 4 No. 2 (2024): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center
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DOI: 10.53067/ije2.v4i2.174
Waste management could be more optimal. Waste is managed without planning and without seeing the social potential in the community. This paper analyzes the assistance in preparing Social Business Model Canvas to encourage the productivity of waste management teams. The method of writing this paper is carried out with Asset Based Community Development accompanying the compilation of Social Business Model Canvas. The results of this paper show that 7 Waste Management Teams have been arranged in a Social Business Model Canva. The productivity of the waste management team will be based on the Social Business Model Canvas, which will inspire people to care about waste management, personal waste, the environment, and the wider community. The practical implications of this paper encourage the government, through consultants, to maximize assistance in the implementation of waste management by paying attention to the Social Business Model Canvas
Penerapan Manajemen POAC (Planning, Organizing, Actuating Dan Controlling) Pada Usaha Dawet Semar Di Kabupaten Blitar
neni utami;
Muhammad Yoga Aditia;
Binti Nur Asiyah
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 2 (2023): Mei : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional
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DOI: 10.55606/jekombis.v2i2.1522
Es dawet semar adalah salah satu usaha dibidang minuman yang memiliki banyak peminat. Es dawet semar mampu bertahan karena keseriusannya dalam mengontrol kualitas produk yang dijualnya dan pengelolaan manajerial yang baik. Es dawet semar menerapkan 4 sistem manajerial POAC (Planning, Organizing, Actuating dan Controlling) untuk mengempertahankan keberlangsungan dan mempertahankan keberlangsungan usaha. Pendekatan penelitian yang digunakan adalah penelitian kualitatif deskriptif yang bertujuan untuk memaparkan hasil data yang diperoleh melalui proses wawancara dengan owner terkait penerapan fungsi manajerial POAC. Hasil penelitian ini menunjukkan bahwa pada usaha es dawet semar penerapan Planning dilaksanakan dengan menetapkan target penjualan, strategi pemenuhan target dan pengembangan usaha. Organizing dilakukan dengan pembagian tugas dan penetapan jam kerja. Actuating dilakukan dengan training dan briefing. Controlling dilakukan dengan teratur dan terukur sehingga kegiatan operasional usaha bisa berjalan dengan baik sebagaimana mestinya.
PENERAPAN PROFIT DISTRIBUTION PADA PERBANKAN SYARIAH: ADIL DALAM SITUASI PANDEMIC COVID 19
Asiyah, Binti Nur;
Pratiwi, Yanuar Mila;
Nuroniyyah, Fathiyyatun;
Natory, Dimas Asyif
Al-Qashdu : Jurnal Ekonomi dan Keuangan Syariah Vol 1, No 2 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Ternate
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DOI: 10.46339/aq.v1i2.587
Profit Distribution or profit sharing distribution basically has two principles that are rofit sharing and revenue rharing. Fatwa of the National Sharia Council concerning the principle of distribution of operating results with the principle of revenue sharing to emphasize on sharia financial institutions. This principle provides benefit (al-ashlah), justice in any situation. This paper is written with a qualitative approach and the type of research is a literature study. The analysis was carried out descriptively on the results of the data obtained. The results of this paper include, among others, in the COVID-19 pandemic situation, revenue-sharing for Islamic banking has decreased, from the total profit-sharing financing distributed by Islamic banks, it tends to increase. This shows a form of justice for Islamic banks in providing a profit burden to customers when their income achievement is affected by COVID-19.
ISLAMIC BANK CUSTOMER LOYALTY: An Analysis of Griffin's Theory and Relevant Research
Subagiyo, Rokhmat;
Mutafarida, Binti;
Nur Asiyah, Binti;
Bachtiar, Jusuf;
Fauzan, Fauzan
Ulul Albab: Jurnal Studi Islam Vol 23, No 1 (2022): Islamic Law and Economic
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang
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DOI: 10.18860/ua.v23i1.15892
The study discusses the indicator of customer loyalty of Islamic banks according to Griffin's perspective and several relevant studies. The problems solved in this study are 1) what is the indicator of customer loyalty of Islamic banks according to Griffin? 2) what is the indicator of customer loyalty of Islamic banks according to some relevant studies? and 3) how is the comparison of Islamic bank customer loyalty indicators according to Griffin and other relevant studies? Based on the theoretical assumption, a customer is considered loyal if he/she makes regular purchase in a certain time interval. This study utilizes descriptive qualitative research with a library research approach. Deduction and comparative are done in analysis technique. Griffin’s theory focuses on behavioral and attitudinal approach. Meanwhile, other relevant research studies emphasize more on physical things, the availability of banking facilities and infrastructure. They also classified the loyalty into affective, conative, and action loyalty. There is a difference in Griffin’s theory and other studies, that customer loyalty is influenced by maqâsid al-sharî'ah. It means that the customer loyalty is determined by satisfactory level referring to sharia values.
Penerapan Akutansi Koperasi Pondok Pesantren (Studi Pondok Pesantren Al Anwar Pogalan Trenggalek )
Azizah Shodiqoh;
Happy Novasila Maharani;
Binti Nur Asiyah
Nusantara Journal of Multidisciplinary Science Vol. 1 No. 5 (2023): NJMS - Desember 2023
Publisher : PT. Inovasi Teknologi Komputer
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Pondok pesantren, sebagai lembaga pendidikan keagamaan, perlu menyediakan fasilitas infrastruktur yang layak serta perekonomian seperti koperasi pondok pesantren. Koperasi ini, sebagai entitas ekonomi di lingkungan pondok pesantren, harus memiliki keterampilan dalam manajemen keuangan yang efektif. Pengelolaan keuangan koperasi pondok pesantren sering diabaikan karena kurangnya pengetahuan dalam pencatatan keuangan, tetapi pencatatan keuangan ini sangat memengaruhi pengelolaan keuangan secara keseluruhan. Tujuan dari penelitian ini adalah untuk mengevaluasi penggunaan akuntansi yang sesuai dengan standar untuk koperasi pondok pesantren Al Anwar, serta untuk menyoroti pentingnya akuntansi dalam konteks organisasi tersebut. Metode penelitian deskriptif kualitatif yang melibatkan wawancara digunakan untuk mencapai tujuan tersebut. Secara keseluruhan, akuntansi pondok pesantren melibatkan proses penyusunan laporan keuangan untuk menghasilkan informasi finansial yang relevan dengan karakteristik pondok pesantren. Hasil penelitian menunjukkan bahwa koperasi pondok pesantren Al Anwar telah mulai menerapkan akuntansi, namun masih memerlukan perbaikan agar sesuai dengan standar yang berlaku, dengan melakukan evaluasi mendalam terhadap pencatatan yang digunakan.