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Prasetya, Bagas Dwi
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PENGARUH PEMBIAYAAN MUDHARABAH, MUSYARAKAH, DAN BAGI HASIL LAINNYA KEPADA PIHAK KETIGA BUKAN BANK, TERHADAP LABA BERSIH BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH PERIODE 2008-2021 Trihantana, Rully; Sakilah, Ilah; Hidayatullah, Taufik; Prasetya, Bagas Dwi
SAHID BANKING JOURNAL Vol 2 No 02 (2023): MEI 2023
Publisher : Jurnal Penelitian Perbankan Syariah: Program Studi Perbankan Syariah.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56406/sahidbankingjournal.v2i02.113

Abstract

One main distribution pattern carried out by sharia banks is the principle of profit sharing with mudharabah and musyarakah agreements. The profit sharing income obtained by Islamic banks is in accordance with the agreed ratio, the bank's profit depends on the customer's profit. Regarding the influence of mudharabah and musyarakah profit sharing financing on net profits in Sharia Commercial Banks and Sharia Business Units in Indonesia in the 2008-2021 period, the problem question is whether and how profit sharing financing to non-bank third parties/profit sharing financing to non-banks occurs in Mudharabah, musyarakah and other profit-sharing financing have a partial and simultaneous effect on net profit. Based on the research results, it is proven that the hypothesis of profit sharing financing to non-bank third parties/profit sharing financing to non-banks in terms of (except Mudharabah), musyarakah and other profit sharing financing, has a partial effect on net profit. Then it was also proven that profit sharing financing to non-bank third parties/profit sharing financing to non-banks in terms of mudharabah, musyarakah and other profit sharing had a simultaneous effect on net profit.
ANALISIS MANAJEMEN PERBANKAN SYARIAH SISTEM PENGAWASAN BERBASIS DIGITAL BJB SYARIAH KCP BOGOR JEMBATAN MERAH Prasetya, Bagas Dwi; Thantawi, Tubagus Rifqy; Rizal, Muhammad
SAHID BANKING JOURNAL Vol 4 No 1 (2024): OKTOBER 2024
Publisher : Jurnal Penelitian Perbankan Syariah: Program Studi Perbankan Syariah.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56406/sahidbankingjournal.v4i1.200

Abstract

Sharia banking supervision from a normative juridical perspective. The administration and supervision of sharia banking, which is based on Law Number 3 of 2004 which amends Law Number 23 of 1999 concerning Bank Indonesia and Law No. 21 of 2008, is the authority of Bank Indonesia (BI). After the enactment of Law No. 21 of 2011 concerning the Financial Services Authority (OJK), supervision of sharia banking which was previously the responsibility of BI was transferred to the OJK. Therefore, the sharia banking regulatory and development institution also shifted from BI to OJK, which included the Sharia Banking Committee (KPS), which was later changed and expanded by OJK to become the Sharia Financial Services Development Committee (KPJKS). For this reason, good coordination cooperation between BI and OJK is needed. However, supervision from a sharia perspective is still carried out by the National Sharia Council-Indonesian Ulema Council (DSN-MUI), and at the sharia financial institution (LKS) level, the Sharia Supervisory Board (DPS) acts as an extension of DSN-MUI. This is because the fatwas issued by DSN-MUI remain in effect, and the regulations issued by BI, both in the form of Bank Indonesia Regulations (PBI) and Bank Indonesia Circular Letters (SEBI), remain the legal basis for supervision of Islamic banks by DPS.