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FINANCIAL INCLUSION AND MUQASAH AR-RIBHI IN REPAYMENT FINANCING IN BMT DISFA LIDIAN HANDAYANI; JULITASARI JULITASARI; CITRA LESTARI; CITRA PERTIWI; DIAN PERTIWI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 1 (2021): Januari - Juni 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i1.373

Abstract

Baitul Maal wat Tamwil (BMT), as a representation of an inclusive financial institution, must have a special strategy to attract and expand access to people who need financing. The portion of Murabaha financing is the largest attracting customer interest from the total financing at Islamic financial institutions in Indonesia, including BMT, compared to other contracts. Therefore, implementing a policy on Murabaha financing at BMT basically supports financial inclusion. One of the strategies implemented by BMT is to provide a Margin discount (Muqasah Ar-Ribhi) in Repayment Before due date on Murabaha financing at one of the BMTs in South Sumatra, namely BMT Assyafi'yah Berkah Nasional, Tugumulyo Ogan Komering Ilir Branch, South Sumatra. The research data was obtained through a qualitative study process sourced from BMT. Primary data related to the application of the Muqasah Ar-Ribhi Application in Repayment Before due date in Murabaha Financing at BMT As-Syafi'iyah, was obtained through interviews with both management and customers, and supported by several archives and documents from BMT. Secondary data is sourced from books, journals, and records related to Margin deductions (Muqasah Ar-Ribhi) or inclusion of financial institutions. This research begins with a desk review of secondary data and materials from previous studies, then continues with observations, interviews, and case studies. Research data were analyzed following three stages of Huberman's analysis: data reduction, data display, and data verification. The results of the study indicate that BMT As-Syafi'iyah applies a policy of giving margin discounts, whose accounting application is in accordance with PSAK 102, where the profit of Murabaha is recognized proportionally. Regarding the amount of the margin discount given to the buyer, it is left to BMT's policies and considerations. The research findings also show that the existence of this policy has accelerated the expansion of access for other customers who need financing, so that it can be said to support the inclusion of financial institutions.
FINANCIAL INCLUSION AND MUQASAH AR-RIBHI IN REPAYMENT FINANCING IN BMT DISFA LIDIAN HANDAYANI; JULITASARI JULITASARI; CITRA LESTARI; CITRA PERTIWI; DIAN PERTIWI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 1 (2021): Januari - Juni 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i1.387

Abstract

Baitul Maal wat Tamwil (BMT), as a representation of an inclusive financial institution, must have a special strategy to attract and expand access to people who need financing. The portion of Murabaha financing is the largest attracting customer interest from the total financing at Islamic financial institutions in Indonesia, including BMT, compared to other contracts. Therefore, implementing a policy on Murabaha financing at BMT basically supports financial inclusion. One of the strategies implemented by BMT is to provide a Margin discount (Muqasah Ar-Ribhi) in Repayment Before due date on Murabaha financing at one of the BMTs in South Sumatra, namely BMT Assyafi'yah Berkah Nasional, Tugumulyo Ogan Komering Ilir Branch, South Sumatra. The research data was obtained through a qualitative study process sourced from BMT. Primary data related to the application of the Muqasah Ar-Ribhi Application in Repayment Before due date in Murabaha Financing at BMT As-Syafi'iyah, was obtained through interviews with both management and customers, and supported by several archives and documents from BMT. Secondary data is sourced from books, journals, and records related to Margin deductions (Muqasah Ar-Ribhi) or inclusion of financial institutions. This research begins with a desk review of secondary data and materials from previous studies, then continues with observations, interviews, and case studies. Research data were analyzed following three stages of Huberman's analysis: data reduction, data display, and data verification. The results of the study indicate that BMT As-Syafi'iyah applies a policy of giving margin discounts, whose accounting application is in accordance with PSAK 102, where the profit of Murabaha is recognized proportionally. Regarding the amount of the margin discount given to the buyer, it is left to BMT's policies and considerations. The research findings also show that the existence of this policy has accelerated the expansion of access for other customers who need financing, so that it can be said to support the inclusion of financial institutions.
PEMAHAMAN MASYARAKAT TERHADAP KEWAJIBAN ZAKAT DI KECAMATAN ILIR BARAT II KOTA PALEMBANG Citra Pertiwi
Jurnal I-Philanthropy Vol 1 No 1 (2021): I-PHILANTHROPY:A Research Journal On Management Of Zakat and Waqf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/iphi.v1i1.9872

Abstract

This journal examines the extent to which efforts must be made so that an understanding of zakat obligations builds awareness for zakat in Ilir Barat II sub-district, in this study a case study is carried out on the things that are the factors of opportunities and obstacles to the implementation of zakat with good, transparent, and accountable management. , examines the techniques and strategies that must be done to achieve good management. In the implementation of zakat, there is a gap that is very suitable for the Muslim community to carry out the pilgrimage, which is greater than with the implementation of other pillars of Islam, for example, zakat. This is influenced by internal and external factors of the Muslims themselves, including, the knowledge and understanding of the not yet comprehensive tithe and the lack of application of zakat ritual values ​​in social life. In this study, the type of "Quality" data is used, which is data obtained by studying and trying to explore phenomena in society as an objective source of data in the field about people's understanding of zakat obligations in Ilir Barat II District, Palembang City in improving understanding of the third pillar of Islam. for the Muslim community in Ilir Barat II sub-district. The results of the study indicate that the perception of the Islamic community in Ilir Barat II District in general does not understand what the meaning and purpose of zakat is, they only assume that zakat obligations are only limited to orders but the benefits of people who pay tithe can purify our assets so that they are clean from all kinds of selfishness, miserliness and miserliness. . where the current understanding of society is only limited to fiqhi and rituals of worship, zakat is considered a means of perfecting worship in the holy month of Ramadan as an obligation which, if fulfilled, is already released from its obligations. In fact, zakat is a sunnatullah capable of releasing people from the problems of poverty. To make the implementation of zakat efficient in improving the quality and performance of zakat management services through the implementation of economic development programs for community members, especially people who are classified as poor. It is necessary to immediately draw up strategic plans, vision-missions, and objectives of the UPZ (Zakat Collection Unit) at the RT and Kelurahan levels in Ilir Barat II sub-district, so that the implementation process (both collection and distribution) can be measurable, efficient, and on target. It is necessary to empower zakat funds to create productive businesses in accordance with the level of understanding and skills possessed by the community and the level of community needs in Ilir Barat II sub-district. It is necessary to cooperate with all sectors and stakeholders in the community to carry out the zakat empowerment movement with various ideas for economic development and productive efforts in order to create a prosperous society.