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All Journal Tazkia Islamic Finance and Business Review Economica: Jurnal Ekonomi Islam AT-TASYRI' Jurnal Ilmiah Prodi Muamalah SHIBGHAH: Journal of Muslim Societies JIHBIZ :Global Journal of Islamic Banking and Finance. Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi
Mursalmina Mursalmina
UIN Ar-Raniry Banda Aceh
Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Term - Deposit Waqf Linked Isthisna (TDWLI): Proposed Models, Accounting Aspects, and Risk Management Analysis Syamlan, Yaser Taufik; Sakinah, Sakinah; Mursalmina, Mursalmina; Asfiah, Asfa
Economica: Jurnal Ekonomi Islam Vol 11, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2020.11.1.4410

Abstract

Abstract: Islamic banking (further referred to as the Bank) faces two significant problems: excessive concentration in Murabaha financing contracts and high cost of funds. These two classic problems directly impact the development of the Bank and give rise to the stigma of a less innovative and unprofitable industry. This research aims to make a new product breakthrough that can help stakeholders overcome the two problems above. Term Deposit Waqf Linked Isthisna (TDWLI) has 4 variants: TDWLI Perpetual Principal, TDWLI Perpetual Principal + Profit Sharing, TDWLI Periodic Principal, TDWLI Periodic Principal, and + Profit Sharing. The TDWLI Periodic Principal is the variant that is most ready to be applied because, in accounting terms, it has been regulated in PSAK 112. In general, this TDWLI product will provide several advantages for banks to reduce the cost of funds (especially in the main variant of Waqf only). It will increase Isthisna financing, referring to OJK data in 2019, only 0.3% of total financing. In terms of accounting treatment, PSAK 112 must be adjusted especially if the Bank will release a Perpetual-based product variant. The main problem with perpetual-based products is the uncommon features. In perpetual, cash waqf cannot be withdrawn or, in other words, eternal. This research recommends that OJK is expected to study this product more deeply to develop healthy and innovative Islamic banking.Abstrak: Perbankan syariah (selanjutnya disebut Bank) saat ini sedang menghadapi 2 masalah besar yaitu konsentrasi berlebihan di akad pembiayaan Murabaha serta tingginya Cost of Fund. Kedua masalah klasik ini berdampak langsung kepada perkembangan Bank dan memunculkan stigma industry yang kurang inovatif dan tidak menguntungkan. Penelitian ini bertujuan untuk membuat terobosan produk baru yang dapat membantu stakeholders dalam mengatasi kedua masalah diatas. Produk Deposito Waqf Linked Isthisna (DWLI) dengan 4 varian nya baik itu DWLI Perpetual Pokok, DWLI Perpetual Pokok + Bagi Hasil, DWLI Periodic Pokok dan DWLI Periodic Pokok + Bagi Hasil. DWLI Periodic Pokok menjadi varian yang paling siap untuk diaplikasikan karena secara akuntansi sudah diatur dalam PSAK 112. Secara umum produk DWLI ini akan memberikan beberapa keuntungan bagi bank dalam rangka menurunkan cost of fund (terutama pada varian Wakaf pokok saja) serta akan menaikkan pembiayaan Isthisna yang merujuk kepada data OJK tahun 2019 hanya 0,3% dari total pembiayaan. Secara perlakuan akuntansi, PSAK 112 harus disesuaikan terutama apabila Bank akan merelaisasikan varian produk berbasis Perpetual. Permasalahan utama dari produk berbasis perpetual adalah ketidak umuman fitur dimana dalam perpetual, Wakaf uang tidak dapat ditarik atau dengan kata lain abadi. Rekomendasi dari penelitian ini adalah OJK diharapkan dapat mengkaji produk ini lebih dalam demi perkembangan perbank syariah yang sehat dan inovatif.Islamic banking (further referred to as the Bank) faces two significant problems: excessive concentration in Murabaha financing contracts and high cost of funds. These two classic problems directly impact the development of the Bank and give rise to the stigma of a less innovative and unprofitable industry. This research aims to make a new product breakthrough that can help stakeholders overcome the two problems above. Term Deposit Waqf Linked Isthisna (TDWLI) has 4 variants: TDWLI Perpetual Principal, TDWLI Perpetual Principal + Profit Sharing, TDWLI Periodic Principal, TDWLI Periodic Principal, and + Profit Sharing. The TDWLI Periodic Principal is the variant that is most ready to be applied because, in accounting terms, it has been regulated in PSAK 112. In general, this TDWLI product will provide several advantages for banks to reduce the cost of funds (especially in the main variant of Waqf only). It will increase Isthisna financing, referring to OJK data in 2019, only 0.3% of total financing. In terms of accounting treatment, PSAK 112 must be adjusted especially if the Bank will release a Perpetual-based product variant. The main problem with perpetual-based products is the uncommon features. In perpetual, cash waqf cannot be withdrawn or, in other words, eternal. This research recommends that OJK is expected to study this product more deeply to develop healthy and innovative Islamic banking
Term - Deposit Waqf Linked Isthisna (TDWLI): Proposed Models, Accounting Aspects, and Risk Management Analysis Yaser Taufik Syamlan; Sakinah Sakinah; Mursalmina Mursalmina; Asfa Asfiah
Economica: Jurnal Ekonomi Islam Vol 11, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2020.11.1.4410

Abstract

Abstract: Islamic banking (further referred to as the Bank) faces two significant problems: excessive concentration in Murabaha financing contracts and high cost of funds. These two classic problems directly impact the development of the Bank and give rise to the stigma of a less innovative and unprofitable industry. This research aims to make a new product breakthrough that can help stakeholders overcome the two problems above. Term Deposit Waqf Linked Isthisna (TDWLI) has 4 variants: TDWLI Perpetual Principal, TDWLI Perpetual Principal + Profit Sharing, TDWLI Periodic Principal, TDWLI Periodic Principal, and + Profit Sharing. The TDWLI Periodic Principal is the variant that is most ready to be applied because, in accounting terms, it has been regulated in PSAK 112. In general, this TDWLI product will provide several advantages for banks to reduce the cost of funds (especially in the main variant of Waqf only). It will increase Isthisna financing, referring to OJK data in 2019, only 0.3% of total financing. In terms of accounting treatment, PSAK 112 must be adjusted especially if the Bank will release a Perpetual-based product variant. The main problem with perpetual-based products is the uncommon features. In perpetual, cash waqf cannot be withdrawn or, in other words, eternal. This research recommends that OJK is expected to study this product more deeply to develop healthy and innovative Islamic banking.Abstrak: Perbankan syariah (selanjutnya disebut Bank) saat ini sedang menghadapi 2 masalah besar yaitu konsentrasi berlebihan di akad pembiayaan Murabaha serta tingginya Cost of Fund. Kedua masalah klasik ini berdampak langsung kepada perkembangan Bank dan memunculkan stigma industry yang kurang inovatif dan tidak menguntungkan. Penelitian ini bertujuan untuk membuat terobosan produk baru yang dapat membantu stakeholders dalam mengatasi kedua masalah diatas. Produk Deposito Waqf Linked Isthisna (DWLI) dengan 4 varian nya baik itu DWLI Perpetual Pokok, DWLI Perpetual Pokok + Bagi Hasil, DWLI Periodic Pokok dan DWLI Periodic Pokok + Bagi Hasil. DWLI Periodic Pokok menjadi varian yang paling siap untuk diaplikasikan karena secara akuntansi sudah diatur dalam PSAK 112. Secara umum produk DWLI ini akan memberikan beberapa keuntungan bagi bank dalam rangka menurunkan cost of fund (terutama pada varian Wakaf pokok saja) serta akan menaikkan pembiayaan Isthisna yang merujuk kepada data OJK tahun 2019 hanya 0,3% dari total pembiayaan. Secara perlakuan akuntansi, PSAK 112 harus disesuaikan terutama apabila Bank akan merelaisasikan varian produk berbasis Perpetual. Permasalahan utama dari produk berbasis perpetual adalah ketidak umuman fitur dimana dalam perpetual, Wakaf uang tidak dapat ditarik atau dengan kata lain abadi. Rekomendasi dari penelitian ini adalah OJK diharapkan dapat mengkaji produk ini lebih dalam demi perkembangan perbank syariah yang sehat dan inovatif.Islamic banking (further referred to as the Bank) faces two significant problems: excessive concentration in Murabaha financing contracts and high cost of funds. These two classic problems directly impact the development of the Bank and give rise to the stigma of a less innovative and unprofitable industry. This research aims to make a new product breakthrough that can help stakeholders overcome the two problems above. Term Deposit Waqf Linked Isthisna (TDWLI) has 4 variants: TDWLI Perpetual Principal, TDWLI Perpetual Principal + Profit Sharing, TDWLI Periodic Principal, TDWLI Periodic Principal, and + Profit Sharing. The TDWLI Periodic Principal is the variant that is most ready to be applied because, in accounting terms, it has been regulated in PSAK 112. In general, this TDWLI product will provide several advantages for banks to reduce the cost of funds (especially in the main variant of Waqf only). It will increase Isthisna financing, referring to OJK data in 2019, only 0.3% of total financing. In terms of accounting treatment, PSAK 112 must be adjusted especially if the Bank will release a Perpetual-based product variant. The main problem with perpetual-based products is the uncommon features. In perpetual, cash waqf cannot be withdrawn or, in other words, eternal. This research recommends that OJK is expected to study this product more deeply to develop healthy and innovative Islamic banking
THE INFLUENCE OF AUDIT COMMITTEE INDEPENDENCE TO EARNINGS MANAGEMENT Mursalmina Mursalmina
SHIBGHAH: Journal of Muslim Societies Vol 1, No 2 (2019): SHIBGHAH: Journal of Muslim Societies
Publisher : STAI Al-Washliyah Banda Aceh

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Abstract

This research has objectives to investigate The Influence of Audit Committee independence to Earnings Management as well as to study the Islamic framework. Using library Analysis as the research method, this paper focuses on the characteristics of the audit committee independence. The analysis shows that Independence are very important to monitoring earning management. four characters that the audit committee must possess to achieve independence, namely: Siddiq, Amanah, Tabligh, and Fathanah.
Fenomena Warung Kopi (Studi perilaku Konsumtif Pemuda Generasi-Z dalam Perspektif Ekonomi Islam di kota Banda Aceh) Mursalmina Mursalmina; Zaki Fuad; Sarah Satira
SHIBGHAH: Journal of Muslim Societies Vol 5, No 1 (2023): SHIBGHAH: Journal Of Muslim Societies
Publisher : STAI Al-Washliyah Banda Aceh

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana efek dari eksistensi Warung kopi terhadap sifat konsumtif pemuda generasi-Z di Kota Banda Aceh dalam perspektif ekonomi Islam. Penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan data secara observasi dan wawancara. Hasil penelitian menunjukkan bahwa keberadaan warung kopi berdampak terhadap sifat konsumtif pemuda generasi-Z di kota Banda Aceh jika di tinjau dalam perspektif Ekonomi Islam. Indikator konsumsi yang menjadi acuan adalah : sifat boros, penyeimbangan antara pengeluaran dan pemasukan, serta tidak bermewah-mewahan. Kemudian jika dilihat dari konsep Maslahah, bahwa menghabiskan waktu dan uang di warung kopi bukanlah bersifat Dharuriyat (kebutuhan primer). Faktor yang mendorong pemuda Muslim sering mengunjungi warung kopi sehingga menimbulkan perilaku konsumtif dan boros yaitu; faktor ikut-ikutan teman, faktor main Games, faktor gaya hidup, serta faktor kenyamanan dan kesenangan.
PENERAPAN HAK KHIYAR DALAM TRANSAKSI JUAL BELI HP BEKAS DI BANDA ACEH Mursalmina, Mursalmina; Fuad, Zaki; Usdita, Cut Delvi Nisma
Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Vol. 3 No. 2 (2023)
Publisher : IAIN BONE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/alkharaj.v3i2.5502

Abstract

AbstractGiven their low cost and affordability, a large number of consumers in Banda Aceh choose secondhand phones over new ones. Nevertheless, the majority of consumers discover multiple flaws or that the product does not live up to their expectations after purchasing secondhand telephones. The goal of this study is to examine how Khiyar's rights are being applied to the purchase and sale of secondhand telephones in Banda Aceh. This study employs a descriptive qualitative methodology and gathers data from observations, literature reviews, and interview The study's findings demonstrate that a large number of used cellphone vendors in Banda Aceh fail to grant their clients the right to khiyar, which causes losses for purchasers.AbstrakBanyaknya para customer Di kota Banda Aceh yang lebih memilih handphone bekas dari pada Handphone baru dengan pertimbangan harga yang terjangkau dan murah. Namun setelah para customer membeli handphone bekas tersebut kebanyakan di antara mereka menemukan beberapa kecacatan atau tidak sesuainya barang dengan espektasi. Penelitian ini bertujuan untuk menganalisis implementasi hak Khiyar terhadap jual beli handphone bekas di Kota Banda Aceh. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan sumber data dari studi pustaka, observasi serta hasil wawancara. Hasil penelitian menunjukkan bahwa banyak para penjual handphone bekas di kota Banda Aceh yang belum memberikan hak khiyar bagi customer sehingga berdampak terhadap kerugian bagi pembeli, Namun ada beberapa yang memberikan servis kepada customer dengan hak Khiyar Syarat.
Praktik Transparansi Pengelolaan Dana Zakat pada Baitul Mal Gampong Kota Banda Aceh Mursalmina, Mursalmina; Thahira, Aqila
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 16 No. 2 (2024): At-Tasyri': Jurnal Ilmiah Prodi Muamalah
Publisher : Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/tasyri.v16i2.3467

Abstract

Penelitian ini bertujuan untuk mengkaji secara mendalam praktik transparansi dan dalam pengelolaan dana zakat oleh Baitul Mal Gampong (BMG) di Kota Banda Aceh, khususnya pada BMG Geuceu Iniem dan BMG Lamdingin. Penelitian ini menggunakan pendekatan kualitatif dengan wawancara sebagai teknik pengumpulan data. penelitian ini mengungkapkan bahwa kedua BMG telah berusaha melakukan praktik transparansi meliputi pengungkapan informasi ke publik, mendokumentasikan Laporan Tahunan, memberikan akses informasi ke publik serta memberikan ruang bagi publik untuk memberikan evaluasi. Meskipun ada komitmen yang kuat dari 2 lembaga tersebut terhadap transparansi, implementasinya masih terbatas oleh berbagai kendala, terutama keterbatasan dana operasional serta sumber daya manusia. Hal ini menghambat kemampuan BMG untuk melakukan audit resmi, memodernisasi sistem informasi, dan meningkatkan efisiensi dalam pengelolaan lembaga. Selain itu, penggunaan teknologi informasi untuk memperluas akses publik terhadap informasi masih minim, yang membatasi keterbukaan informasi. Ketiadaan standar operasional khusus BMG yang tertulis membuat sistem operasional di setiap BMG berbeda-beda tergantung kepada hasil kesepakatan di BMG tersebut
Alokasi Dana Corporate Social Responsibility (CSR) pada Bank Aceh Syariah Cabang Kota Lhokseumawe mursalmina, mursalmina; Ayumiati, Ayumiati; Al Hajj, Muhammad Baihaqi
Jihbiz: Global Journal of Islamic Banking and Finance Vol 7, No 1 (2025)
Publisher : Program Studi Perbankan Syariah FEBI UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jihbiz.v7i1.28658

Abstract

Corporate Social Responsibility (CSR) is a form of contribution aimed at addressing environmental concerns and enhancing community welfare. This study aims to analyze the allocation of CSR funds implemented by PT. Bank Aceh Syariah, Lhokseumawe Branch, in the education sector, economic and entrepreneurial sector, as well as the environmental sector. This research adopts a descriptive qualitative approach, employing data collection techniques such as interviews, observations, and documentation. The findings indicate that PT. Bank Aceh Syariah, Lhokseumawe Branch, has allocated its CSR funds to the education sector, including the development of Dayah infrastructure; the economic and entrepreneurial sector, such as the organization of seminars and Sunday Festivals; and the environmental sector, such as freshwater fish farming.AbstrakCorporate Social Responsibility (CSR) merupakan bentuk dari kontribusi yang mempunyai tujuan untuk memperhatikan lingkungan dan juga kesejahteraan masyarakat. Penelitian ini bertujuan untuk menganalisa pengalokasian dana CSR yang sudah dilaksanakan oleh PT. Bank Aceh Syariah Cabang Kota Lhokseumawe dalam sektor pendidikan, sektor ekonomi dan kewirausahaan, serta sektor lingkungan. Penelitian ini merupakan penelitian kualitatif deskriptif, menggunakan teknik pengumpulan data dengan cara wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa PT. Bank Aceh Syariah Cabang Kota Lhokseumawe sudah mengalokasikan dana CSR mereka terhadap Sektor pendidikan seperti pembangunan Infrastruktur Dayah, sektor ekonomi dan kewirausahaan seperti pelaksanaan kegiatan sarasehan dan Ahad Festival,  serta sektor lingkungan seperti budidaya ikan air tawar.
Cash Waqf Literacy and Religiusity on People’s Interest in Waqf Post Covid-19 in Banda Aceh City Kamal, Syafruddin; Syahputra, Hendra; Mursalmina, Mursalmina
Tazkia Islamic Finance and Business Review Vol. 19 No. 1 (2025): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v19i1.379

Abstract

This study critically evaluates the growing interest in cash waqf in Banda Aceh City during the post-COVID-19 era, with a specific focus on the influence of cash waqf literacy and religiosity. Distinguishing itself from prior research, this study rigorously examines 299 respondents through a simple random sampling method, ensuring broad representativeness. Data were processed using Structural Equation Modeling (SEM) and the Analysis of Moment Structures (AMOS) software, allowing for robust hypothesis testing. The results provide compelling evidence that both cash waqf literacy and religiosity are significant determinants of increased participation in cash waqf. This positive relationship underscores the urgent need for strategic initiatives by the Banda Aceh Municipal Government to intensify socialization efforts. Through partnerships with Sharia Financial Institutions Receiving Cash Waqf (LKS-PWU) and religious leaders, these efforts can substantially enhance public engagement and mobilize the latent potential of cash waqf. The findings not only reaffirm the critical role of literacy and religiosity in waqf participation but also emphasize the broader implications for economic resilience and community welfare in post-pandemic recovery. This study highlights the transformative potential of targeted policies to unlock the full capacity of cash waqf as a vital instrument for sustainable development.
Alokasi Dana Corporate Social Responsibility (CSR) pada Bank Aceh Syariah Cabang Kota Lhokseumawe mursalmina, mursalmina; Ayumiati, Ayumiati; Al Hajj, Muhammad Baihaqi
Jihbiz: Global Journal of Islamic Banking and Finance Vol. 7 No. 1 (2025)
Publisher : Program Studi Perbankan Syariah FEBI UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jihbiz.v7i1.28658

Abstract

Corporate Social Responsibility (CSR) is a form of contribution aimed at addressing environmental concerns and enhancing community welfare. This study aims to analyze the allocation of CSR funds implemented by PT. Bank Aceh Syariah, Lhokseumawe Branch, in the education sector, economic and entrepreneurial sector, as well as the environmental sector. This research adopts a descriptive qualitative approach, employing data collection techniques such as interviews, observations, and documentation. The findings indicate that PT. Bank Aceh Syariah, Lhokseumawe Branch, has allocated its CSR funds to the education sector, including the development of Dayah infrastructure; the economic and entrepreneurial sector, such as the organization of seminars and Sunday Festivals; and the environmental sector, such as freshwater fish farming.AbstrakCorporate Social Responsibility (CSR) merupakan bentuk dari kontribusi yang mempunyai tujuan untuk memperhatikan lingkungan dan juga kesejahteraan masyarakat. Penelitian ini bertujuan untuk menganalisa pengalokasian dana CSR yang sudah dilaksanakan oleh PT. Bank Aceh Syariah Cabang Kota Lhokseumawe dalam sektor pendidikan, sektor ekonomi dan kewirausahaan, serta sektor lingkungan. Penelitian ini merupakan penelitian kualitatif deskriptif, menggunakan teknik pengumpulan data dengan cara wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa PT. Bank Aceh Syariah Cabang Kota Lhokseumawe sudah mengalokasikan dana CSR mereka terhadap Sektor pendidikan seperti pembangunan Infrastruktur Dayah, sektor ekonomi dan kewirausahaan seperti pelaksanaan kegiatan sarasehan dan Ahad Festival,  serta sektor lingkungan seperti budidaya ikan air tawar.
Co-Authors Al Hajj, Muhammad Baihaqi Asfa Asfiah Asfiah, Asfa Ayumiati, Ayumiati Fuad, Zaki Hendra Syahputra Kamal, Syafruddin Murniati Mukhlisin Sakinah Sakinah Sakinah Sakinah Sarah Satira Thahira, Aqila Usdita, Cut Delvi Nisma Yaser Taufik Syamlan Yaser Taufik Syamlan, Yaser Taufik Zaki Fuad