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Analisis Pada Force Majeure Dalam Akad Murabahah Dan Dampak Implementasi Pada Lembaga Keuangan Syariah
An Nisaa' Anggun Febriana;
Dhika Afnan Rolina;
Indah Ayu Sukmawati;
Agus Eko Sujianto
Journal of Creative Student Research Vol. 1 No. 3 (2023): Juni : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional
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DOI: 10.55606/jcsrpolitama.v1i3.1684
This study aims to determine and analyze the position of force majeure in murabahah contracts and how the implementation of force majeure in murabahah contracts in Sharia Financial Institutions. This study uses normative legal research supported by empirical data. Data collection techniques used by the author is the study of literature documents that are examined from books, literature, journals, and legislation. The conclusion of this research is first, the position of force majeure in the murabahah contract is a necessity to anticipate unwanted and dangerous circumstances, which are beyond the authority of the parties in the murabahah contract. In addition, Islamic law also regulates positions related to force majeure that is known as dharurah, which means damaging or giving harm. Second, the implementation of force majeure in the murabahah contract at the Sharia Financial Institution has already been applied in the contract or agreement by the parties. Force majeure clause becomes a reason not to charge the parties for losses arising from force majeure events that occur. Something that is allowed due to dharurah conditions, must be completed according to the required size restrictions.
Pengaplikasian Tata Kelola Keuangan Islam Dalam Perbankan Syariah di Indonesia
Elinda Vira Yusifa;
Fifi Hamidah Permatasari;
Agus Eko Sujianto
Journal of Creative Student Research Vol. 1 No. 3 (2023): Juni : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional
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DOI: 10.55606/jcsrpolitama.v1i3.1704
This research suggests a connection between sharia banking and sharia governance, particularly in Indonesia. The qualitative data for the study were gathered using the library approach. In this study, secondary data from books and articles on the subject that were gathered from reputable research publications were utilised. The necessity for sharia banking services as well as the expanding diversity of products are what are driving the growth of the sharia banking business. The findings of the literature research indicate that it is crucial for the Islamic banking sector to understand how popular it is becoming. All organisations under oppression need Islamic governance because it promotes and upholds Islamic banking and finance. The findings of this study suggest that Bank Indonesia laws control the application of Islamic sharia in Indonesia. Indonesian sharia banking must comply to sharia principles and is governed by a number of laws and regulations pertaining to the conduct of transactions. However, Indonesian Islamic banks have not yet been able to incorporate Islamic governance into their day-to-day activities.
Analisa Peran DPS Dalam Pengawasan Perbankan Syariah Di Indonesia
Merisa Duwi Lestari;
Agustina Eka Melinda;
Melinda Indra Sari;
Agus Eko Sujianto
Jurnal Bintang Manajemen Vol. 1 No. 2 (2023): Juni : Jurnal Bintang Manajemen
Publisher : Pusat Riset dan Inovasi Nasional
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DOI: 10.55606/jubima.v1i2.1452
This research presents the Dewan Pengawas Syariah (DPS) in Islamic Financial Institutions, which plays a part in supervision and is responsible for Islamic teachings. Based on the research findings, it is expected that the members of the board have a deep understanding in the fields of fiqh muamalah, finance, and economics. The functions and characteristics of DPS in Islamic banking are intertwined with influential networks that align with the management of Islamic banking risks, such as reputational risk, which ultimately affects other risks, such as liquidity risk. DPS has the responsibility to ensure that various products and actions of Islamic banks are in line with the principles of Sharia. This research includes relevant literature reviews. The objective of this research is to elucidate the role of DPS in Islamic banking. The analysis adopts a descriptive-analytical approach, which means the researcher needs to dissect and describe the investigated issues. Data collection is conducted through document reviews and literature sources.
Analisis Laporan Sosial Islam Untuk Kinerja Keuangan Dan Zakat Pada Bank Umum Syariah Indonesia
Fauzan Zaky Rifai;
Fifi Kamalia;
Ila Novita Anggraini;
Agus Eko Sujianto
Jurnal Bintang Manajemen Vol. 1 No. 2 (2023): Juni : Jurnal Bintang Manajemen
Publisher : Pusat Riset dan Inovasi Nasional
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DOI: 10.55606/jubima.v1i2.1457
This study aims to see the effect of disclosure of corporate social responsibility based on Islamic law on financial performance. This study uses a quantitative approach with a sample size of 8 out of 11 Islamic Commercial Banks in Indonesia taken using a purposive sample. The data collection process is carried out by downloading the annual financial statements of Islamic commercial banks from the annual financial statements, information on corporate social responsibility disclosures based on the Islamic Social Reporting (ISR) consists of 38 items, the zakat variable is measured by 2.5% of the profit before taxes, while the financial performance is seen from the value of Return on Assets (ROA) and Return On Equity (ROE) of each company. Path analysis is used to see the direct and indirect relationship of the disclosure of corporate social responsibility based on Islamic Social Reporting to financial performance, where zakat is a mediation. Path analysis shows that the disclosure of corporate social responsibility using ISR has a direct effect on financial performance (P < 0.001; R2 = 0.33), zakat on financial performance also affects financial performance (P < 0.001; R2 = 0.24). So it can be concluded that the disclosure of social responsibility using Islamic Social Reporting and the implementation of zakat in Islamic commercial banks in Indonesia can be used as steps to improve the company's financial performance.
Pengaruh Jumlah Uang Beredar Terhadap Profitabilitas Bank Syariah Di Indonesia Tahun 2011-2021
Binti Koniah;
Dhiyah Shabnatul Lisan;
Fatiyatul Munawaroh;
Agus Eko Sujianto
Jurnal Bintang Manajemen Vol. 1 No. 2 (2023): Juni : Jurnal Bintang Manajemen
Publisher : Pusat Riset dan Inovasi Nasional
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DOI: 10.55606/jubima.v1i2.1458
This study was structured to analyze the effect of the Amount of Money in Circulation (JUB) on the profitability of Islamic banks, when viewed from the variable Return On Assets (ROA). The research method uses quantitative methods with descriptive research types. The data source of this study is secondary time series data taken from financial reports published by the Financial Services Authority. The data analysis technique uses simple linear regression analysis which has previously been carried out by classical assumption tests which include the normality test and heteroscedasticity test. The results of a simple linear regression test based on the value of the regression coefficient are negative, it means that JUB (X) has a negative effect on ROA (Y).
Penguatan Pertumbuhan Ekonomi Melalui Asuransi Syariah Di Indonesia
Febri Nur Rahmawati;
Hindun Asmarani;
Ilma Asriningtyas;
Agus Eko Sujianto
Jurnal Bintang Manajemen Vol. 1 No. 2 (2023): Juni : Jurnal Bintang Manajemen
Publisher : Pusat Riset dan Inovasi Nasional
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DOI: 10.55606/jubima.v1i2.1459
The purpose of this study is to determine the strengthening of economic growth through sharia insurance. The method used in this study is to use qualitative methods by conducting library research and documentation techniques sourced from literature studies, scientific journals and written reports related to economic growth and sharia insurance. The research results show that insurance plays an important role in strengthening economic growth. Sharia insurance has an importantrole as a source of national development financing, reducing poverty, and can divert financial risks caused by unexpected events or accidents.
Perkembangan Instrumen Sukuk Negara Dalam Pembangunan Infrastruktur Di Indonesia
Hidayatul Amaliyah;
Faries Adjie Prayogie;
Khoirotul Islamiyah;
Agus Eko Sujianto
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya
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DOI: 10.30640/digital.v2i2.1062
Infrastructure development plays an important role for the prosperity of society. SBSN is issued with the aim of financing the State Budget including infrastructure development. This research was conducted to determine the linkages of sukuk in infrastructure development in Indonesia. This study uses a qualitative descriptive method with a literature study approach, namely reviewing, analyzing, looking for problem theories that are related to the research theme. The data used is data sourced from literature or references. The analysis technique in this study uses a technique that combines concepts and theories regarding the development of sukuk, infrastructure development, as well as the State Revenue and Expenditure Budget (APBN), and State Sharia Securities (SBSN). The research finding is that state sukuk have an important influence on funding infrastructure development with the PBS (Project Based Sukuk) and Retail State sukuk series.
Penerapan Kaidah Fiqh Manajemen Laba Pada Lembaga Keuangan Syariah Dalam Perspektif Islam
Iva Lisrohkhati;
Erfi Dwi Mutahharo Tunnisak;
Alfina Ratna Wardani;
Agus Eko Sujianto
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya
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DOI: 10.30640/digital.v2i2.1063
The purpose of this study is to determine the application of fiqh related to earnings management in Islamic financial institutions. The method used in this research is a qualitative method. The presence of fiqh rules is needed to solve problems in a broad scope, even in Islamic financial institutions, especially in earnings management. Either in its application or regarding rules that are restrictive in lawful or not prohibited implementation. Usually in Islamic financial institutions, mudharabah and musyarakah are contracts that are commonly used for transactions in Islamic banks. The application of fiqh principles in earnings management is proven to be significantly applied, through its application which must comply with Islamic ethical provisions and be based on the Islamic spirit. In the practice of earnings management, all parties must behave according to sharia provisions or according to sharia principles.
Pengaruh Likuiditas Terhadap Dana Pihak Ketiga Pada Bank Umum Syariah Di Indonesia Periode (2019-2021)
Alvin Mohamad Naofal;
Eri Puspitasari;
Isna Drian Ayu Andani;
Agus Eko Sujianto
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya
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DOI: 10.30640/digital.v2i2.1064
This research aims to analyze the effect of the equivalent rate, inflation, and liquidity on third-party funds in Islamic banking in Indonesia for the 2019-2021 period. The research population is Islamic banking financial statements with a monthly period from 2019-2021. With the saturated sampling technique, the number of samples is 36 months. The data collection technique used is a documentation study, namely the financial statements of Islamic banking in Indonesia published by the Financial Services Authority and Bank Indonesia. Data processing is done by multiple regression analysis with the help of the SPSS application. Research findings that the equivalent rate affects third party funds, inflation does not affect third party funds and liquidity affects third party funds.
Perananan Lembaga Otoritas Jasa Keuangan Dalam Mengawasi Sistem Keuangan Islam Di Indonesia
Erina Nuralifianti;
Fitriyyatul Masruroh;
Linda Wardaningrum;
Agus Eko Sujianto
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya
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DOI: 10.30640/digital.v2i2.1065
The financial system is a system where this is very important so that it has a principal value role in running the economy in life. The financial system can also be interpreted as an economic order that exists in a country that has an important role and carries out all activities regarding various financial services where this is carried out by the financial institutions themselves, which have the main task and role of channeling funds. However, with the increasingly complex situation of the global financial system, an institution is needed which has a duty and role to carry out an arrangement and carry out supervision. The presence of the Financial Services Authority institution in the financial system in Indonesia makes finance in Indonesia increasingly well-conditioned. This is in accordance with the objectives of the Financial Services Authority, which is to serve as a supervisory body for the running of the financial system in Indonesia. The role of the Financial Services Authority (OJK) in overseeing the financial system in Indonesia is implemented through the Role of the Financial Services Authority in Consumer Protection and Conducting Investigations and the Role of the Financial Services Authority in Regulation and Supervision of Technology-Based Financial Services. Thus, in developments in the financial sector in Indonesia, the presence of OJK is considered capable as an institution to carry out supervision which is expected to be able to bridge the gap to help launch several activities of financial service institutions.