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All Journal Jurnal Inovasi Ekonomi Syariah dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global
Amalia Marliani
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Economics, Econometrics & Finance

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Analisis Implementasi Akad Mudharabah dan Sistem bagi Hasil pada Produk Simpanan Mudharabah : Studi Kasus : BPRS HIK Parahyangan Amalia Marliani; Iwan Setiawan
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 3 (2025): Mei: Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i3.895

Abstract

The purpose of this study is to analyze how the implementation of the mudharabah contract in mudharabah savings products at BPRS HIK Parahyangan. This study uses a qualitative approach with data collection techniques in the form of in-depth interviews with the bank and direct observation of the operational process, as well as documentation of relevant secondary data. The main focus of the study is to examine the implementation of the principles of mudharabah and the profit sharing system applied in the savings product. The results of the study indicate that BPRS HIK Parahyangan has implemented the mudharabah contract in accordance with sharia principles. The bank acts as mudharib (fund manager), while the customer acts as shahibul maal (fund owner). The profit sharing system is determined based on an initial agreement and is distributed transparently based on the actual income obtained from fund management. This study is expected to improve the understanding and practitioners of sharia banking regarding the implementation of the mudharabah contract in banking products. In addition, the results of this study also contribute to the development of sharia financial literature and practices in Indonesia.
Analisis Penggunaan Online Integrated Banking Sharia System (OLIBSS) dalam Meningkatkan Akurasi dan Efisiensi Proses Transaksi Tabungan Wadiah di BPRS HIK Parahyangan Amalia Marliani; Dudang Gojali
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 3 (2025): Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i3.1298

Abstract

This study aims to analyze the use of Online Integrated Banking Sharia System (OLIBSS) in improving the accuracy and efficiency of wadiah savings transaction processes at BPRS HIK Parahyangan. This study uses a qualitative approach with primary data collection methods through interviews and secondary data obtained from relevant internal documents. The results of the study indicate that the implementation of OLIBSS makes a significant contribution to improving the accuracy of recording wadiah savings transactions, minimizing human error, and accelerating operational processes that were previously carried out manually. In addition, this system also supports efficiency in reporting and internal supervision. Thus, the use of OLIBSS has proven effective in supporting a reliable accounting information system that is in accordance with sharia principles.
Co-Authors Gojali, Dudang Iwan Setiawan