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All Journal Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) JURNAL MANAJEMEN AKUNTANSI (JUMSI)
Abdul Hadi Ismail
Perbankan Syariah, Fakultas Agama Islam, Universitas Muhammadiyah Sumatera Utara
Economics, Econometrics & Finance

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Implementasi Konsep Pengentasan Kemiskinan Dalam Perspektif Islam di Bank Wakaf Mikro Mawaridussalam Reza Mahendra; Abdul Hadi Ismail
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4 (2023)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i4.4840

Abstract

This study aims to determine the implementation of the concept of poverty in an Islamic perspective at the Mawaridussalam Micro Waqf Bank. This study uses a qualitative descriptive method to describe and describe data in the form of sentences or paragraphs clearly and in detail. Sources of data in this study were obtained from the managers and customers of the Mawaridussalam Micro Waqf Bank. The data collected is data related to the concept of poverty alleviation in an Islamic perspective applied by the Mawaridussalam Micro Waqf Bank. The data collection method used is the method of observation, interviews, and documentation. The data that has been collected will be analyzed by editing, organizing, and analyzing methods. The results of the study show that the Mawaridussalam Micro Waqf Bank has two programs, namely financial assistance and mentoring. In managing the funds, the Mawaridussalam Micro Waqf Bank uses a regulated management scheme, namely funds worth IDR 4,000,000,000.00- distributed by LAZNAS BSM and then divided into IDR 3,000,000,000.00- as endowment funds deposited at Bank Syariah Indonesia and The proceeds from the deposit are used as administrative costs for the Mawaridussalam Micro Waqf Bank. Meanwhile, IDR 1,000,000,000.00 is used as funds to be distributed to customers according to a pre-arranged scheme. In poverty alleviation, the Mawaridussalam Micro Waqf Bank implements its program as a poverty alleviation concept that is in accordance with an Islamic perspective, namely providing financial assistance without usury or collateral and three pillars of assistance in the form of religious assistance materials, business development, and family management.
Analisis Implementasi Manajemen Risiko Pada Pembiayaan Murabahah Di KSPPS BMT UB Amanah Laut Dendang Salma Syahirah; Abdul Hadi Ismail
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 1: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4687

Abstract

This research aims to find out in detail about matters concerning the implementation of risk management in murabahah financing, so that the implementation of risk management is carried out effectively and thoroughly at KSPPS BMT UB Amanah Laut Dendang. The research method used in this research is descriptive qualitative research method in the form of interviews with several sources. The results of the research in the form of interviews with BMT and customers can be said that the implementation of risk management needs to be carried out in Murabahah financing because there is bad financing found at BMT. This happens because do not conduct surveys on BMT customers so that they become the cause of bad financing so that it has an impact on customers who are not responsible for their dependents and many customers deliberately do not pay installments. Therefore, it is necessary to analyze the implementation of risk management on problematic Murabahah financing at BMT. The efforts that must be made by BMT in overcoming bad debts are by applying the 3R principle (Reschedulling, Reconditioning, Restructuring). In addition, BMT UB Amanah in handling risk management in murabahah financing has been carried out effectively. This is evidenced by all the efforts of BMT in minimizing the occurrence of risk management in murabahah financing in KSPPS BMT UB Amanah Laut Dendang.
Co-Authors Reza Mahendra Salma Syahirah