Claim Missing Document
Check
Articles

Found 4 Documents
Search

Kesesuaian Produk Sumut Mobile Dengan Prinsip Syariah (Studi Kasus Bank Sumut Syariah KCP Marelan Raya) Utami, Rizky Ananda; Juliati, Yenni Samri
Journal of Student Development Informatics Management (JoSDIM) Vol 4, No 1: JoSDIM | Januari 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v4i1.5357

Abstract

In the era of technological advancement, Islamic banking has adapted by introducing technology-based services, particularly through mobile banking. Bank Sumut Syariah, as an Islamic financial institution, also offers mobile banking services to enhance customer access and convenience in transactions. However, the importance of aligning mobile banking products with Sharia principles is a primary concern, given the foundation of Islamic banking on principles of justice, sustainability, and adherence to Islamic teachings. This research aims to identify and evaluate the profit-sharing mechanisms within Bank Sumut Syariah's mobile banking and analyze its impact on business sustainability and customer satisfaction. The research was conducted at Bank Sumut Syariah's Branch Office in Marelan Raya on November 1, 2023, utilizing a descriptive qualitative research method. Data collection methods involved observing Sumut Mobile products at Bank Sumut, particularly at Bank Sumut Syariah's Branch Office in Marelan Raya, and conducting interviews with a supervisor at the branch office. The findings revealed that Bank Sumut Syariah remains part of the conventional Bank Sumut, hence its Sumut Mobile product still operates within a conventional system. Currently, there is no separate Sharia-compliant product within Bank Sumut Syariah's mobile banking as it remains integrated with the conventional system. Nonetheless, it's crucial to ensure that every feature and transaction within Bank Sumut Syariah's mobile banking aligns with Sharia principles, encompassing cost structures, profit-sharing mechanisms, and other provisions to avoid conflicting with Sharia values. Business sustainability and customer satisfaction are key considerations in developing Sharia-compliant mobile banking products. Further studies on implementing Sharia products within Bank Sumut Syariah's mobile banking are essential to offer alternatives that align with Sharia values for customers. This research emphasizes the necessity of implementing Sharia-compliant mobile banking products to meet the demands of justice, sustainability, and compliance with Islamic teachings in modern Islamic banking activities.
Penerapan Denda Pada Pembiayaan Murabahah Pada Bank Sumut KCPSY Marelan Raya Jaya, Rama Indra; Juliati, Yenni Samri
Journal of Student Development Informatics Management (JoSDIM) Vol 4, No 1: JoSDIM | Januari 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v4i1.5376

Abstract

This research explores the pivotal role of banks in managing public funds, emphasizing customers as the primary assets supporting bank growth. The evolution of banking, particularly the establishment of PT Bank Muamalat Indonesia (BMI) as a Shariah-compliant bank in 1992, was initiated by discussions regarding Islamic banking as a pillar of the Islamic economy, involving figures such as Karnaen A Perwataatmadja, M Dawam Rahardjo, AM Saefuddin, and M Amien Azis. The study identifies a phenomenon of customer delays in payments to Shariah-compliant banks providing financing through specific contracts, causing banks losses due to collection costs. In response, Shariah banking management deems it crucial to apply compensatory penalties for these expenses. This research focuses on the application of Shariah principles, especially concerning the imposition of fines in murabahah financing at Bank Sumut KCPSy Marelan Raya, aiming to comprehend the legal basis and practices of applying fines in this context. The research methodology entails a qualitative approach with descriptive analytical methods. Qualitative methods are used to understand the context and Shariah principles underlying murabahah financing, while descriptive analytical methods analyze and explain the imposition of fines in such financing at Bank Sumut KCPSy Marelan Raya. The study involves data collection through literature review, analysis of documents related to relevant Shariah principles, and interviews with stakeholders at Bank Sumut KCPSy Marelan Raya. The research findings encompass a profound understanding of the legal framework and Shariah principles governing murabahah financing, as well as a better comprehension of fine imposition in this context. Moreover, the results unveil practices and policies employed by Bank Sumut KCPSy Marelan Raya in handling cases of delayed payments for murabahah financing and the application of fines as a response to such actions.
The Analisis Laporan Keuangan Dengan Menggunakan Rasio Aktivitas Untuk Mengukur Kinerja Keuangan Pada PT. Taspen KCU Medan : Analisis Laporan Keuangan Dengan Menggunakan Rasio Aktivitas Untuk Mengukur Kinerja Keuangan Pada PT. Taspen KCU Medan Nosa Dinda Putri; juliati, yenni samri; syafina, laylan
AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 2 No. 2 (2022): Jurnal AKASYAH: Akuntansi, Keuangan dan Audit Syariah
Publisher : Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini menganalisis laporan keuangan memberikan manfaat kebanyak pihak yang terkait terbagi dalam dua kelompok yaitu pihak internal dan eksternal. Bagi pihak internal laporan keuangan memberikan informasi yang digunakan dalam pengambilan keputusan, evaluasi usaha yang sedang berjalan, melakukan budgeting kontrol, dan bagi pihak eksternal pentingnya menganalisis laporan keuangan merupakan investor atau owner berkepentingan dengan informasi yang berhubungan dengan resiko yang terkait dengan investasi modal, pihak yang memberi pinjaman berkepentingan dengan informasi yang menunjukkan kemampuan perusahaan membayar hutang beserta bunga dengan tepat waktu. Laporan keuangan dapat membantu mereka untuk menentukan besar plafon, bunga dan jangka waktu yang diberikan. Tujuan penelitian ini untuk mengetahui dan menganalisis kinerja keuangan PT. Taspen KCU Medan yang diukur dengan rasio aktivitas perusahaan serta mengetahui dan menganalisis faktor penyebab terjadinya penurunan perputaran aktiva dan penurunan perputaran piutang. Berdasarkan hasil penelitian bahwa kinerja keuangan PT. Taspen KCU Medan yang diukur dengan rasio aktivitas secara umum cenderung mengalami peningkatan. Dilihat dari rasio perputaran piutang, dimana dari tahun 2017 sampai 2020 dikatakan baik karena berada di atas standart rata-rata industri sebesar 24% (0,24). Sedangkan pada rasio perputaran aset, dimana dari tahun 2017 sampai 2020 dikatakan baik karena berada diatas standart rata-rata industri sebesar 10% (0,10). Kata Kunci : Rasio Perputaran Piutang, Rasio Perputaran Aset dan Kinerja Keuangan
Pengaruh Tekanan Pesaing dan Beban Pokok Penjualan terhadap Penentuan Harga Jual dan Kinerja Bisnis Usaha Lokot, Lokot al-Amin Ritonga; Juliati, Yenni Samri; Syafina , Laylan
Balance : Jurnal Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Desember 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v2i3.354

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tekanan pesaing dan beban pokok penjualan terhadap penentuan harga jual dan kinerja bisnis usaha pada studi kasus Join Ponsel UMKM di Rantauprapat. Penelitian ini menggunakan metode kuantitatif dan pendekatan asosiatif, teknik pengumpulan data dengan menggunakan kuisioner kepada sampel dalam penelitian ini sebanyak 40 orang terdiri dari pihak-pihak yang berhubungan langusng dengan unit usaha seperti owner, pegawai, mesinis, dan sales, adapun teknik penarikan sampel menggunakan teknik sampling jenuh. Data dianalisis dengan metode regresi linear berganda. Hasil penelitian berdasarkan dari hipotesis uji parsial (t) dengan taraf signifikan 5% dengan ttabel sebesar 2,025 menunujukkan bahwa tekanan pesaing (X1) berpengaruh signifikan terhadap penentuan harga jual (Y1) ditunjukkan dengan thitung > ttabel dengan thitung untuk variabel X1 (3,771). Selanjutnya juga menjukkan bahwa BPP berpengaruh signifikan terhadap penentuan harga jual dibuktikan dengan thitung > ttabel dengan thitung untuk variabel X2 (3,824). Dan menunujukkan bahwa variabel tekanan pesaing tidak berpengaruh terhadap kinerja bisnis ditunjukkan thitung < ttabel dengan thitung untuk variabel X1 (1,685). Selanjutnya juga menjukkan bahwa BPP tidak berpengaruh terhadap kinerja bisnis dibuktikan dengan thitung < ttabel dengan thitung untuk variabel X2 (0,734 ) Hasil penelitian dari hipotesis uji simultan dengan angka signifikan 5% dengan Fhitung sebesar 19,016 dan Ftabel sebesar 3.24 ditunjukkan Fhitung > Ftabel menunjukkan bahwa tekanan pesaing dan BPP secara simultan berpengaruh terhadap penentuan harga jual. Selanjutnya untuk uji simultan dengan Fhitung sebesar 19,016 dan Ftabel sebesar 3.24 ditunjukkan Fhitung > Ftabel menunjukkan bahwa tekanan pesaing dan BPP secara simultan berpengaruh terhadap kinerja bisnis. This research have a goal to determine the influence of competitor pressure and cost of goods sold on selling price determination and business performance in the case study of Join Mobile UMKM in Rantauprapat. This research uses quantitative methods and an associative approach, data collection techniques using questionnaires and the sample in this research is 40 people consisting of parties who are directly related to the business unit such as owners, employees, engineers and sales, while the sampling technique uses techniques saturated sampling. Data were analyzed using multiple linear regression methods. The research results are based on the partial test hypothesis (t) with a significance level of 5% with a ttable of 2.025 showing that competitor pressure (X1) has a significant effect on determining the selling price (Y1) as indicated by tcount > ttable with tcount for variable X1 (3.771). Furthermore, it also shows that BPP has a significant effect on determining selling prices as evidenced by tcount > ttable with tcount for variable X2 (3.824). And it shows that the competitor pressure variable has no effect on business performance, shown by tcount < ttable with tcount for variable X1 (1.685). Furthermore, it also shows that BPP has no effect on business performance as evidenced by tcount < ttable with tcount for variable and BPP simultaneously influence the determination of selling prices. Furthermore, for the simultaneous test with Fcount of 19.016 and Ftable of 3.24, it is shown that Fcount > Ftable shows that competitor pressure and BPP simultaneously influence business performance.