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Fiduciary Dispute Settlement of Murabaha Contract in PT. Al-Ijarah Indonesia Finance Wijayanti, Riska; Vanni, Kartika Marella
Journal of Islamic Economic Laws Vol 2, No 2 (2019): Journal of Islamic Economic Laws
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.865 KB) | DOI: 10.23917/jisel.v2i2.8616

Abstract

This study examines the authority of dispute settlement body of a bad financing in murabaha contracts with a collateral of Daihatsu VVTI car 13 XI DLX Year 2011 midnight black color. According to DSN Fatwa Number 04/DSN-MUI/IV/2000 concerning Murabaha the placement of fiduciary on murabaha contract objects is indeed permissible, but it becomes ambiguous when murabaha objects which are used as collateral in the financing process that have not been repaid are lost, causing late installment payments. The customer argued that the late payment was due to the embezzlement of murabaha objects by third parties beyond the expectations or control of the customer. This study also examines the legal liability for late settlement of murabaha sale and purchase by customers due to the loss of murabaha objects which at the same time become collateral in murabaha financing contracts. This research is normative legal research with a legal approach and a case approach. This study concludes that Religious Courts have the authority to decide disputes that occur between customers (mushtari) and sharia financial institutions (?ahib al-m?l) for late repayment of murabaha financing. Based on the principle of accountability based on the element of error, the customer (mushtari) has legal responsibility for his actions. Errors made by customers (mushtari) are in the form of negligence.
Comparative Study of Development and Performance Evaluation Sharia Microfinance Institutions in Indonesia Vanni, Kartika Marella; Wijayanti, Riska
AL-ARBAH: Journal of Islamic Finance and Banking Vol 2, No 2 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.v2i2.7229

Abstract

Purpose - This paper aims to determine the role of Islamic Microfinance Institutions (LKMS) in Indonesia and to make comparisons between theory and practice in the field.Method - The method used is a descriptive qualitative approach in which data collection is taken from a study of various literature and then compared with previous studies related to the discussion.Result - Sharia Microfinance Institutions theoretically play a role to help improve the national economy and alleviate community poverty by embracing the lower class and all remote areas. Meanwhile, empirically, Islamic Microfinance Institutions have tried to carry out their operational activities in accordance with the provisions and principles of Sharia, but there are still internal and external constraints.Implication - This study examines Islamic Microfinance Institutions in Indonesia.Originality - There are differences between theory and practice in Islamic Microfinance Institutions in Indonesia.
Pengaruh Pengungkapan Intellectual Capital, Profitabilitas, Dan Islamic Social Reporting Terhadap Nilai Perusahaan Puspitasari, Ardea Nur; Warno, Warno; Wijayanti, Riska
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4584

Abstract

The purpose of this study is to determine the effect of intellectual capital, profitability, and Islamic social reporting on Firm value. This type of research uses a quantitative method with multiple linear regression data analysis techniques. The data used in this study are secondary data. The population of this study is Islamic Commercial Banks registered with the Financial Services Authority in the period 2020-2023. The sample used is the purposive sampling method, totaling 8 samples. The results of this study indicate that first, Intellectual Capital has no effect on company value. Second, Profitability has a positive and significant effect on company value. Third, Islamic social reporting has no effect on Firm value.Keywords: intellectual capital, profitability, islamic social reporting, firm value
Pemodelan Realisasi Keuangan Menggunakan Maqasid Syariah di Kabupaten Bangka Tengah Wijayanti, Riska
EJESH: Jurnal Ekonomi Islam dan Sosial Vol 1 No 1 (2023): EJESH: Jurnal of Islamic Economics and Social
Publisher : Magister Ekonomi Syariah IAIN Syaikh Abdurrahman Siddik Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/ejesh.v1i1.3262

Abstract

This study discusses how financial realization in data monitoring and evaluation of the regional budget for Central Bangka Regency is following the maqasid sharia approach or is still open. Also, this research will provide a new model for regional development programs following the 5 maqasid sharia priorities. This research uses a qualitative approach, Analytic Network Process or ANP, with case studies in the Central Bangka Regency area.This method is a way of obtaining decisions and using calculations to obtain ratios. The data from this study were obtained from interviews with related sections, direct observation, and related data. This research shows that the Realization of Monitoring and Evaluation of Data in Central Bangka Regency has not approached the 'maqasid asy-syarÿÿah' approach. Also, this study will find a new Data Monitoring and Evaluation model following the concept ofmaqasid sharia.
Akselerasi Pengembangan Literasi dan Sumber Daya Manusia Agar Melek Teknologi Memanfaatkan Bonus Demografi Wijayanti, Riska
EJESH: Jurnal Ekonomi Islam dan Sosial Vol 1 No 2 (2023): EJESH: Jurnal of Islamic Economics and Social
Publisher : Magister Ekonomi Syariah IAIN Syaikh Abdurrahman Siddik Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/ejesh.v1i2.3904

Abstract

Jurnal ini bertujuan untuk menjadikan SDM usia produktif menjadi akselerator agar Indonesia mampu bersaing dengan negara-negara maju. Desain/Metodologi: Makalah ini menggunakan metode Data Panel. Temuan: Temuan menunjukkan bahwa Sumber Daya Manusia usia produktif dapat dijadikan sebagai akselerator dalam menjadikan Indonesia mampu bersaing dengan negara maju lainnya dengan menjadikannya sebagai bonus demografi. Namun bonus demografi juga memberikan dampak negatif dalam pemanfaatannya, sehingga pemerintah diharapkan dapat memberikan literasi kepada pengguna teknologi usia produktif agar terhindar dari dampak negatif bonus demografi. Orisinalitas/Nilai: Literatur sebelumnya tidak terlalu membahas peran pemerintah terhadap dampak bonus demografi ini, dan literatur sebelumnya tidak membahas bagaimana hal ini dapat membantu Indonesia bersaing dengan negara maju lainnya.
Pengaruh Sosialisasi Dan Kepercayaan Terhadap Minat Muzakki Membayar Zakat Di Badan Amil Zakat Nasional Kabupaten Bangka Tengah Wijayanti, Riska
EJESH: Jurnal Ekonomi Islam dan Sosial Vol 2 No 2 (2024): EJESH: Jurnal of Islamic Economics and Social
Publisher : Magister Ekonomi Syariah IAIN Syaikh Abdurrahman Siddik Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/ejesh.v2i2.4851

Abstract

Zakat merupakan salah satu ibadah sosial material, memiliki kedudukan yang strategis dan menentukan. Mengeluarkan zakat hukumnya wajib bagi tiap-tiap muslim yang mempunyai pendapatan berupa harta benda menurut ketentuan yang telah ditetapkan oleh hukum islam. Dalam upaya penghimpunan zakat suatu lembaga harus professional serta transparan demi menimbulkan kepercayaan masyarakat untuk berzakat disuatu Badan Amil Zakat Nasional. Menarik minat muzakki supaya tetap konsistensi berzakat di Badan Amil Zakat Nasional (BAZNAS) Kabupaten Bangka Tengah terdapat faktor sosialisasi dan kepercayaan yang memiliki pengaruh penting dalam meningkatkan minat muzakki. Penelitian ini bertujuan untuk menguji secara empiris variabel-variabel dalam penelitian yang telah dirumuskan dalam rumusan masalah yaitu apakah terdapat pengaruh antara sosialisasi (X1) dan kepercayaan (X2) terhadap minat muzakki (Y) membayar zakat di BAZNAS Kabupaten Bangka Tengah. Populasi sampel yang dipergunakan sebanyak 96 responden. Data yang dipergunakan dalam penelitian ini adalah data primer dengan metode analisis uji validitas, uji reliabilitas, uji asumsiklasik (normalitas, autokerelasi, dan heteroskedastisitas), uji F, Uji t, dan Analisis Regresi Berganda. Pengujian hipotesis dilakukan dengan bantuan software Statistical Package for the Sciences (SPSS) versi 26. Hasil dari penelitian ini adalah sosialisasi secara parsial berpengaruh terhadap minat muzakki membayar zakat, kepercayaan secara parsial berpengaruh terhadap minat muzakki membayar zakat. Berdasarkan hasil uji F (simultan) menunjukkan bahwa nilai signifikansi pengaruh variabel sosialisasi dan kepercayaan terhadap minat muzakki membayar zakat adalah dimana Fhitung>Ftabel atau 110.024>2.359 artinya bahwa secara simultan sosialisasi (X1) dan kepercayaan (X2) berpengaruh positif dan signifikan terhadap minat muzakki (Y) membayar zakat di BAZNAS Kabupaten Bangka Tengah. Keywords: Sosialisasi; Kepercayaan; Minat Muzakki