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All Journal Jurnal Al-Qardh Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial SHIBGHAH: Journal of Muslim Societies J-ISCAN : Journal of Islamic Accounting Research Malik Al-Shalih
Muslina Muslina, Muslina
IAIN Lhokseumawe
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Risk Mitigation Effects for Mudhārabah Financing Accounting Treatment (Case Study at Bank “YIX” in Aceh) Muslina Muslina; Angga Syahputra
AL-QARDH Vol 6, No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v6i2.3144

Abstract

Mudharabah financing has a high level of risk caused by moral hazard and adverse selection. The existence of these two risks resulted in a simultaneous impact on the reputation and liquidity of the bank “YIX”, thus requiring risk mitigation. On the other hand, the risk mitigation action raises the contradiction of PSAK No. 105 in particular the recognition of financing, profit sharing and expenses. This study was conducted qualitatively by observing the phenomenon at the bank "YIX" and then describing it in the form of a combination of descriptions of the results of interviews, documentation and observations. The results of this study on risk mitigation measures for the accounting treatment of Mudharabah Financing have a negative effect, which is contrary to the statement of PSAK No. 105 Paragraph 12: recognition of mudharabah investments as investments; paragraph 22: does not justify recognizing profits from projected results of operations; paragraph 13 point c: does not allow charging fees without an agreement. If this is not mitigated, then the impact of financing risk will not only affect operations, but also reputation and even the potential for the loss of customers or investors because they are not prepared for the loss of funds due to the comprehensive application of the Mudharabah Financing concept.
Risk Protection System In Sharia Banks In Indonesia Muslina Muslina
SHIBGHAH: Journal of Muslim Societies Vol 2, No 1 (2020): SHIBGHAH: Journal Of Muslim Societies
Publisher : STAI Al-Washliyah Banda Aceh

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Abstract

Islamic banking is an institution engaged in the financial sector that is based on sharia principles. This institution operates with many systems not just buy and sell, renting, profit sharing, and other services. Consequently, the risks faced are also very diverse, including financing risk, market risk, liquidity risk, operational risk, compliance risk, legal risk, reputation risk, compliance risk, Rate and Return risk, and Equity Investment Risk. The complexity of the risks faced by Islamic banks makes this institution take a very strict policy in protecting its assets. The policy can consist of financing restructuring, dealing directly with the money market sector, conducting simple transactions, improving the quality of human resources and technology, completing written documents both SOP and others. All was done to maximize risk protection so that public confidence in Islamic banks is increasing. This will make Islamic banks more competitive in competing with conventional banks.
Konsep dan Teori Manajemen Aset dalam Islam Ridwan Nurdin; Muslina Muslina
Media Syari'ah Vol 19, No 2 (2017)
Publisher : Sharia and Law Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jms.v19i2.2026

Abstract

Sistem pengelolaan aset menurut ketentuan Islam merupakan suatu profesi baru dalam dunia modern saat ini, sehingga tidak banyak literatur yang dapat dijadikan pedoman dalam mengkaji hal tersebut. Di sisi lain, kebutuhan akan sistem ini semakin dirasakan oleh para akademisi dan praktisi khususnya praktisi lembaga keuangan syariah. Manculnya konsep pengelolaan aset atau lebih dikenal dengan Manajemen Kekayaan Islam (Islamic Wealth Management) atau Perencanaan Keuangan Islam (Islamic Financial Planning) merupakan jawaban praktis atas kebutuhan tersebut. Meskipun demikian, hadirnya dua konsep ini setidaknya memberikan gambaran awal pengelolaan aset secara halal. Bila dikaji dalam perjalanan sejarah Islam, sebenarnya manajemen aset telah dijelaskan oleh Asy-Syaibani dalam kitabnya al-kasb dengan teori infaq. Teori ini sangat umum, namun mempunyai hubungan signifikan terhadap pengelolaan aset menurut perspektif Islam. Inilah alasan penulis menghubungkan pengelolaan aset dalam Islam dengan teori infaq Asy-Syaibani. Metode yang digunakan dalam penyusunan karya ilmiah ini ialah metode content analisis, yakni menganalisis teks-teks dalam buku yang mempunyai hubungan dengan pembahasan ini. Hasil kajian tersebut ialah konsep pengelolaan aset dalam Islam merujuk pada konsep khalifah dan keshalihan. Konsep khalifah mewajibkan setiap orang memakmurkan bumi dengan bekerja. Sedangkan konsep keshalihan merupakan konsep yang mengharuskan pemilik aset memanfaatkannya dan mengembangkannya dengan cara yang halal dan mempertimbangkan aspek kemanfaat bagi dirinya dan orang lain. Konsep ini tergambar jelas dalam teori al-kasb dan infaq menurut Asy-Syaibani. Dalam teori al-kasb diuraikan alasan orang bekerja, yakni untuk memehuni kebutuhan dharuriyat, hajiyat dan tahsiniyyat. Sedangkan dalam teori infaq mengharuskan seseorang untuk membelankan dan mengembangkan asetnya dengan cara yang halal serta memperhatikan tingkatan prioritas yang utama.
SHARIA FINTECH: PIONEERING THE EVOLUTION OF ISLAMIC FINANCIAL SYSTEMS IN INDONESIA Muslina, Muslina; Hayati, Husna; Rofizar, Heny
J-ISCAN: Journal of Islamic Accounting Research Vol. 6 No. 1 (2024): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

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Abstract

Indonesia is confronted with major challenges in its efforts to foster collaboration with fintech in order to navigate the free market era. The continuity of a sharia financial institution's business is at risk if it fails to adapt to the flow of information and technology, which will make it challenging to compete in a free market. A literature study is conducted by analyzing a variety of secondary data from OJK publications, Fintech websites, AFSI websites, and supporting articles on the results of the study. The data was subsequently analyzed using a descriptive qualitative approach to actualize an array of viewpoints regarding the role of fintech in the development of the sharia financial institution system. The results of this study's search indicate that sharia financial institutions have enrolled in the Indonesian Sharia Fintech Association (AFSI). However, some institutions continue to employ conventional methods in their operations, such as microfinance institutions, which have significant potential but have not yet integrated IT into their products and have not established a partnership with sharia fintech.
Risk Mitigation Effects for Mudhārabah Financing Accounting Treatment (Case Study at Bank Muslina, Muslina; Syahputra, Angga
AL-QARDH Vol 6 No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

Mudharabah financing has a high level of risk caused by moral hazard and adverse selection. The existence of these two risks resulted in a simultaneous impact on the reputation and liquidity of the bank
Efforts To Increase Students Interest In Further Studies Socialization Of The UIN Sultanah Nahrasiyah Campus Excellence Program Asra; Muslina, Muslina; Maulina, Isra; Sufrizal, Sufrizal; Zulfikar, Zulfikar; Anwar, Nur
Malik Al-Shalih : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Malik Al-Shalih: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/malikal-shalih.v4i2.6885

Abstract

A school is a formal educational institution or service aimed at developing students potential. Education is a conscious and planned effort to create a learning atmosphere and process so that students actively develop their potential to possess spiritual and religious strength, self-control, personality, intelligence, noble character, and the skills needed by themselves, society, the nation, and the state. In era of globalization, learning is no longer limited to school, further study at university is also necessary. Further study is one way to improve human resources within an institution. By continuing their studies, a person can broaden their knowledge and gain new experiences, which then become provisions for advancing the institution where they work. Further study demonstrates a person's dedication to improving the quality and credibility of an institution. In this effort to improve the quality of human resources, campus outreach is needed to help students choose the campus and study program of interest. The outreach activities carried out by the UIN Sultanah Nahrasiyah campus outreach team involved direct interaction and outreach at SMA/MAN in Pidie Jaya. Overall, students were very enthusiastic about this outreach and increased their interest in further study in their desired study program on campus. Ongoing outreach will continue as part of the campus development strategy. The importance of this outreach extends beyond new student registration to developing collaborative networks with schools.
Co-Authors . Darmawi . Muttaqien Abdul Harris Abdullah Hamzah Asra Azhar Azhar Eliawardani Eliawardani Hayati, Husna Heny Rofizar Ibnu Khaldun Maryam Maryam Maulina, Isra Muhammad Hambal Nur Anwar, Nur Razali Daud Ridwan Nurdin Rinidar Rinidar S.Pd. M Kes I Ketut Sudiana . Sufrizal, Sufrizal Syahputra, Angga Syahputra, Angga Ummu Balqis Zulfikar Zulfikar