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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Baabu Al-ilmi : Ekonomi dan Perbankan Syariah An-Nisbah : Jurnal Perbankan Syariah
Desi Isnaini
Universitas Islam Negeri Fatmawati Sukarno Bengkulu
Religion Economics, Econometrics & Finance Social Sciences

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Evaluasi Kinerja Perbankan Syariah dengan Pendekatan Islamicity Performance Index (IPI) Lita Patricia Novianty; Desi Isnaini
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 7, No 2 (2022)
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v7i2.6362

Abstract

This study aims to determine the performance of Islamic Banking In Indonesia with the IsIamicity Performance Index approach with the ratio of P.S.R., Z.P.R., E.D.R., and I.I.C. This research method uses a quantitative approach. The type of research used is descriptive research with a quantitative approach. The data used is secondary data in the form of the annual report statements of Islamic banking for the 2016-2020 period. The samples in this study were three banks. The results show that the Profit Sharing Ratio (P.S.R.) of B.C.A. Syariah Bank and Bank MuamaIat Indonesia get a good predicate with a value of >30%. In the Zakat Performance Ratio (Z.P.R.), all samples get an insufficient predicate with a discount of <35% The EquitabIe Distribution Ratio (E.D.R.) Qardh and Donations, all models received a vague predicate with a value of <35%. The equitable Distribution Ratio (E.D.R.) of all samples of the workforce also received an unfordable predicate with a value of <35%. fair Distribution Ratio (E.D.R.) The net profit of all pieces received an insufficient predicate with a value <35%. In the ratio of Islamic Income vs. Non-Islamic Income, all models get an excellent predicate with a value of >35% and an average of 99.98%
Implementasi Akad Murabahah pada Pembiayaan KPR IB Hijrah : (Studi Pada Bank Muamalat Kantor Cabang Bengkulu) Novi Talia; Desi Isnaini; Uswatun Hasanah
An-Nisbah: Jurnal Perbankan Syariah Vol. 7 No. 1 (2026): An-Nisbah: Jurnal Perbankan Syariah
Publisher : PRODI PERBANKAN SYARIAH INSTITUT AGAMA ISLAM (IAI) SUNAN KALIJOGO MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51339/nisbah.v7i1.4723

Abstract

Perkembangan perbankan syariah di Indonesia mengalami pertumbuhan yang pesat seiring meningkatnya kebutuhan masyarakat terhadap layanan keuangan yang berlandaskan prinsip syariah. Namun, dalam praktiknya masih ditemukan keraguan dan perbedaan pemahaman masyarakat terhadap implementasi akad syariah, khususnya akad murabahah pada pembiayaan kepemilikan rumah. Kredit Pemilikan Rumah (KPR) iB Hijrah yang ditawarkan oleh Bank Muamalat kerap dipersepsikan memiliki kesamaan dengan pembiayaan konvensional, terutama terkait penetapan margin yang dianggap menyerupai bunga. Kondisi tersebut menunjukkan adanya kesenjangan antara konsep normatif akad murabahah dan implementasinya di lapangan, sehingga diperlukan kajian empiris yang komprehensif. Penelitian ini bertujuan untuk mengetahui dan menganalisis implementasi akad murabahah pada pembiayaan KPR iB Hijrah di Bank Muamalat Kantor Cabang Bengkulu serta mengidentifikasi tantangan yang dihadapi dalam penerapannya. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi. Informan penelitian terdiri atas pegawai Bank Muamalat yang memahami dan terlibat langsung dalam pelaksanaan pembiayaan syariah. Hasil penelitian menunjukkan bahwa implementasi akad murabahah pada pembiayaan KPR iB Hijrah telah sesuai dengan ketentuan syariah. Hal ini ditunjukkan melalui kepemilikan objek pembiayaan oleh bank sebelum dijual kepada nasabah, transparansi harga pokok dan margin keuntungan, serta pelaksanaan akad yang terbebas dari unsur riba, gharar, dan maysir. Prosedur pembiayaan meliputi pengajuan berkas, analisis dan verifikasi kelayakan, appraisal rumah, pembelian rumah oleh bank, hingga penandatanganan akad. Kendala yang dihadapi antara lain rendahnya pemahaman nasabah terhadap konsep murabahah, kesalahpahaman margin sebagai bunga, serta minimnya literasi keuangan syariah. Secara umum, implementasi KPR iB Hijrah berjalan dengan baik, namun peningkatan edukasi masyarakat masih sangat diperlukan.
The Role and Function of the Sharia Supervisory Board in Supervising Sharia Banking (Study at BPRS Maslahat Dana Syariah Nusantara) Dafta Zatiwa; Desi Isnaini; Herlina Yustati
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 11 No 3 (2026)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v11i3.31664

Abstract

This study aims to determine the role and function of the Sharia Supervisory Board in supervising BPRS Maslahat Dana Syariah Nusantara, the supervisory mechanism implemented by the Sharia Supervisory Board towards BPRS Maslahat Dana Syariah Nusantara, and the obstacles faced by the Sharia Supervisory Board in carrying out its supervisory function at BPRS Maslahat Dana Syariah Nusantara. This study uses a qualitative descriptive approach with field methods at PT BPRS Maslahat Dana Syariah Nusantara, Bengkulu. Data were collected through interviews, observations, and documentation, with informants selected using purposive sampling. Data analysis was carried out through collection, reduction, presentation, and drawing conclusions. The results of the study indicate that 1) the Sharia Supervisory Board of BPRS Maslahat Dana Syariah Nusantara Bengkulu plays a role in ensuring sharia compliance, reviewing and approving new products/services, conducting routine supervision and sharia audits, and submitting DSN-MUI fatwas to BPRS practices, 2) The supervisory mechanism of the Sharia Supervisory Board at BPRS Maslahat Dana Syariah Nusantara Bengkulu includes the appointment of members, supervision of bank operations, reporting of supervision results, and implementation of regulations to support sharia principles, and 3) Constraints of the Sharia Supervisory Board at BPRS Maslahat Dana Syariah Nusantara include limited competence and human resources, high workload and dual positions, as well as regulations and governance that do not fully support optimal sharia supervision.
Pengelolaan Dana Hibah pada Masjid Fadhlul A’zim di Kota Bengkulu (Perspektif Akuntansi Syariah) Anela Nistiani; Desi Isnaini; Yuninda Een Friyanti
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 11 No 3 (2026)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v11i3.31852

Abstract

This study aims to analyze the management of grant funds at Fadhlul A’zim Mosque in Bengkulu City from the perspective of Islamic accounting. The research focuses on the processes of planning, receiving, utilizing, and reporting grant funds, as well as the implementation of Islamic values such as trustworthiness, honesty, transparency, and accountability in mosque financial management. This study employed a qualitative approach using a case study method. Data were collected through observation, in-depth interviews, and documentation involving mosque administrators, congregants, and related parties. Data analysis was conducted using the Miles and Huberman interactive model consisting of data reduction, data presentation, and conclusion drawing. The results indicate that the management of grant funds at Fadhlul A’zim Mosque has been carried out systematically through deliberation, proposal preparation, phased fund disbursement, allocation of funds for mosque development, and preparation of accountability reports. Islamic values have been implemented through transparency in financial information and the appropriate use of funds according to predetermined objectives. However, the financial recording and reporting system is still relatively simple and has not fully complied with PSAK No. 45 concerning nonprofit financial reporting standards. Therefore, improvements in accounting systems and financial reporting practices are needed to achieve more professional, transparent, and Sharia-compliant grant fund management.
Co-Authors Anela Nistiani Dafta Zatiwa Herlina Yustati Lita Patricia Novianty Novi Talia Uswatun Hasanah Yuninda Een Friyanti