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All Journal RIBHUNA : Jurnal Keuangan dan Perbankan Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Triya Oftafiana
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Peran Cash Waqf Linked Sukuk (CWLS) dalam Pemerataan Ekonomi dan Kesejahteraan di Indonesia Triya Oftafiana; Resa Nur Laila
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1262

Abstract

Wakaf was the economic base of the Mamluk dynasty. Wakaf undergoes transformation with the needs of the times because wakaf has a higher value of flexibility compared to zakat, one of which is the use of productive wakafs, like money wakaf. One of the innovations of the money waqf is the presence of Cash Waqf Linked Sukuk where the urgency of the publication of CWLS among other things strengthens the financial economic capacity of the Shariah, strengthens management of the national wahaf institutions, supports the achievement of SDGs, and encourages social investment. This research uses a kind of library research method by gathering data from a variety of literature. The CWLS can prove that even though the wahaf value is not high, it still brings tremendous benefits. From the first publication of the Wakaf chapter to the present day, the CWLS results have contributed significantly to the economic sector or other sectors, such as post-pandemic economic recovery, development and provision of health facilities, empowerment of farmers, and various other tools programmes. CWLS could be a leading product in the future and a reserve for Indonesian economic development.
STANDAR PELAKSANAAN AKAD MUSYARAKAH DAN PERLAKUAN AKUNTANSI MUSYARAKAH BERDASARKAN PSAK 106 PADA PERBANKAN SYARIAH Balya Rifqi Abd.Wahid; Triya Oftafiana; Binti Nur Aisyah
RIBHUNA : Jurnal Keuangan dan Perbankan Syariah Vol 3 No 1 (2024): January 2024
Publisher : Islamic Banking Department, Faculty of Islamic Economics and Business, Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/ribhuna.v3i1.2250

Abstract

Abstract Efforts made by Islamic financial institutions in order to eliminate riba are by applying sharia principles and profit-sharing systems. Some of the financing that applies the principle of profit sharing are the contracts of mudharabah, musharakah, muzara'ah and musaqah. The commonly used ones are mudharabah and musharakah. The relationship between Islamic banks and customers in musharakah is a partnership. It is important for Islamic banking to ensure the implementation of contracts in accordance with the standards so that no party is harmed and with Islamic sharia principles. By conducting literature research from various literature, this article aims to present various theories, rules and principles for musharakah. It then explains about the definition of musharakah, the underlying sharia foundation, basis and requirements and types of musharakah. It also explains about the standards of implementation, supervision and risk management of musharakah. Finally, it depicts the accounting treatment of musharakah based on PSAK 106. Keywords: Musyarakah Agreement, Definition of Musyarakah Agreement, Standard of Musyarakah Agreement, Accounting Treatment of Musyarakah Agreement.
Peran Cash Waqf Linked Sukuk (CWLS) dalam Pemerataan Ekonomi dan Kesejahteraan di Indonesia Triya Oftafiana; Resa Nur Laila
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1262

Abstract

Wakaf was the economic base of the Mamluk dynasty. Wakaf undergoes transformation with the needs of the times because wakaf has a higher value of flexibility compared to zakat, one of which is the use of productive wakafs, like money wakaf. One of the innovations of the money waqf is the presence of Cash Waqf Linked Sukuk where the urgency of the publication of CWLS among other things strengthens the financial economic capacity of the Shariah, strengthens management of the national wahaf institutions, supports the achievement of SDGs, and encourages social investment. This research uses a kind of library research method by gathering data from a variety of literature. The CWLS can prove that even though the wahaf value is not high, it still brings tremendous benefits. From the first publication of the Wakaf chapter to the present day, the CWLS results have contributed significantly to the economic sector or other sectors, such as post-pandemic economic recovery, development and provision of health facilities, empowerment of farmers, and various other tools programmes. CWLS could be a leading product in the future and a reserve for Indonesian economic development.
Co-Authors Balya Rifqi Abd.Wahid Binti Nur Aisyah Resa Nur Laila