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All Journal IMAGE Journal of Business Management Education (JBME) Jurnal Manajemen & Keuangan Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal ASET (Akuntansi Riset) IKRA-ITH EKONOMIKA EQIEN - JURNAL EKONOMI DAN BISNIS Shirkah: Journal of Economics and Business Jurnal Pendidikan Akuntansi dan Keuangan JURNAL MANAJEMEN JSMA (Jurnal Sains Manajemen dan Akuntansi) Cakrawala Repositori Imwi Equity: Jurnal Ekonomi Finansha: Journal of Sharia Financial Management International Journal of Finance Research Jurnal Kajian Peradaban Islam Jurnal Neraca Peradaban The Eastasouth Management and Business Journal of Economics, Entrepreneurship, Management Business and Accounting West Science Accounting and Finance West Science Social and Humanities Studies
Purnomo, Budi Supriatono
Universitas Pendidikan Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Mudharabah and Musyarakah Financing in Indonesian Islamic Banking Practices: Is It Equity or Debt Financing? Purnomo, Budi Supriatono; Nasim, Arim; Besar, Mohd. Hairul Azrin Haji; Suryadi, Edi
Islamic Research Vol 7 No 1 (2024): Islamic Research
Publisher : Perhimpunan Intelektual Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47076/jkpis.v7i1.232

Abstract

The purpose of this paper is to examine whether Mudharabah and Musyarakah financing from Islamic banks in Indonesia is capital or debt financing, based on legal, accounting, and fiqh perspectives. To achieve this goal, a review is carried out on laws, Sharia Accounting Standards, MUI and DSN Fatwas, the Al Quran and Hadith, articles, the Financial Reports of Islamic Banks in Indonesia, and other relevant documents. This study concludes that the law as stipulated in Act No. 21 of 2008 limits Islamic banking operational activities only to the financial sector, and it is almost impossible to implement in a real economy. The current provision does not allow Islamic banking to act as an investor in a mudharabah contract or as an asset owner in a musyarakah contract. This is confirmed in the financial reports of Islamic banks, which do not report mudharabah financing and musyarakah financing as investments. In addition, in practice, Contract musyarakah cannot stand on its own but must be carried out in a multi-contract (hybrid) manner. Even though the Prophet had forbidden the practice of two contracts in one transaction. On the other hand, in distributing financing, banks do not have a sharia contract basis to act as shaibul mal. The bank's status as Al-Wakil or Mudharib does not justify it changing its status to Shahibul Mal when disbursing funds. As a result, the Contract of mudharabah and musyarakah financing carried out by banks with customers as mudharib becomes void.
Determinants Of Investment Portfolio Performance: A Systematics Literature Review Yuliana, Rena; Siwiyanti, Leonita; Purnomo, Budi Supriatono; Purnamasari, Imas
The Eastasouth Management and Business Vol. 2 No. 02 (2024): The Eastasouth Management and Business (ESMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esmb.v2i02.184

Abstract

A thorough grasp of the variables influencing portfolio performance is necessary given the significance of investment portfolio management in the face of shifting financial market dynamics. This study uses a method called the Systematic Literature Review (SLR) approach with an emphasis on Prefered Reporting Item for Systematic Review and Meta-Analysis (PRISMA) 2020, which has not been discovered in prior research on the same issue. The study highlights the importance of ratios like Sharpe, Treynor, Jensen, and Sortino in assessing investment portfolio success. It also highlights the impact of non-financial variables like household preferences on performance. Return is crucial, and diversification can lower risk and boost returns. The study emphasizes the use of Value-at-Risk (VaR) for dynamic risk evaluation.
Navigating the Landscape of Islamic FinTech: A Comprehensive Literature Review Rani, Asni Mustika; Purnomo, Budi Supriatono; Purnamasari, Imas
The Eastasouth Management and Business Vol. 2 No. 02 (2024): The Eastasouth Management and Business (ESMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esmb.v2i02.199

Abstract

The primary objective is to provide a comprehensive understanding of the current state and potential growth of Islamic FinTech in Indonesia. Specifically, the study delves into the impact of the COVID-19 pandemic, regulatory considerations, and the role of Sharia principles in shaping the Islamic FinTech landscape. Employing bibliometrics, literature review, and content analysis, the study examines Scopus-indexed documents related to Islamic FinTech. The research uses VOSViewer for network analysis, providing insights into research trends, influential articles, and keyword co-occurrence, thereby contributing to the existing literature on Islamic FinTech. The study identifies four thematic clusters in the global distribution of Islamic FinTech research: (1) Islamic FinTech, (2) Islamic finance, (3) technology, and (4) Islamic economics. Additionally, the research illustrates the surge in Islamic FinTech publications since 2018, indicating growing global interest. Noteworthy is Indonesia's substantial contribution to Islamic FinTech research, reflecting the country's emergence as a significant player in this domain.
Co-Authors Abdullah, Sulthan Yusuf Adi Sopian Aggi Panigoro Sarifiyono Andriana, Denny Andrieta Shintia Dewi Aslam, Muhammad Ilham Besar, Mohd. Hairul Azrin Haji Chika Aprillia Ciptagustia, Annisa Dematria Pringgabayu Dewi Puspasari Dini Turipanam Alamanda Doni Dirgantara Edi Suryadi, Edi Egi Arvian Firmansyah, Egi Arvian Fanni Husnul Hanifa Fitri Novilia Frido Saritua Simatupang Heryana, Toni Hidayat, Yusuf Murtadlo Ida Farida Adi Prawira Ikin Solikin Imas Purnamasari Iskandar Iskandar Leonita Siwiyanti Ma’sum, Hadiansyah Miftakul Huda Muhamad Iqbal Naimul Firdaus Muhamad Syahwildan Muhammad Ifan Fadillah Nasim, Arim Ningtyas, Regina Aulia Nurbaeti Nurbaeti Nurmansyah, Abdul Ahmad Hafidh Rani, Asni Mustika Rina Suprina Riske Faldesiani Simatupang, Frido Saritua Siti Havidotinnisa solikin, ikin Syifa Pramudita Faddila Wenda Wahyu Christiyanto Yuliana, Rena