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Analisis Efektivitas Penyaluran Pembiayaan Murabahah Terhadap Pertumbuhan Laba Bersih : Studi Kasus: Bank BJB Syariah KCP Lippo Cikarang Ang Riqko Suhendi; Mia Lasmi Wardiyah
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.v2i3.983

Abstract

This study aims to analyze the effectiveness of murabahah financing distribution on net profit growth at Bank BJB Syariah Lippo Cikarang Branch Office (KCP). The method used in this study is a descriptive qualitative method with a case study approach. Data were obtained through in-depth interviews with internal bank parties, direct observation, and documentation of financial reports and murabahah financing data from previous years. The results of the study indicate that murabahah financing distribution at Bank BJB Syariah KCP Lippo Cikarang has a significant contribution to increasing net profit, especially because of the characteristics of murabahah which provides a fixed profit margin for the bank. However, financing effectiveness is also influenced by external factors such as macroeconomic conditions, people's purchasing power, and the bank's ability to analyze financing risks. Overall, the strategy of murabahah financing distribution that is right on target and good risk management has been proven to be able to increase bank profitability. This study is expected to be a reference for management in improving the quality of financing distribution and financial management based on sharia principles.
Analisis Implementasi Akad Pembiayaan Murabahah dan Sistem Pengawasan Internal terhadap Keputusan Pemberian Pembiayaan Murabahah : Studi Kasus: Bank BJB Syari’ah KCP Lippo Cikarang Ang Riqko Suhendi; Iwan Setiawan
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 2 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i2.1013

Abstract

This study aims to analyze the implementation of murabahah financing agreements and the role of internal control systems on the decision-making process for providing murabahah financing at Bank BJB Syariah KCP Lippo Cikarang. The study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation to relevant informants in the bank environment. The results of the study indicate that the implementation of murabahah agreements is carried out by considering sharia principles and internal bank provisions, while the internal control system plays an important role in ensuring compliance with regulations, preventing financing risks, and supporting healthy and sustainable financing decisions. These findings provide an illustration that the integration between the implementation of correct murabahah agreements and an effective internal control system can improve the quality of the financing process and reduce the risks faced by banks.
PERAN KEUANGAN SYARIAH DALAM MENINGKATKAN RESILIENSI EKONOMI DI TENGAH KETIDAKPASTIAN GLOBAL DAN KEBIJAKAN PROTEKSIONIS: TINJAUAN DARI PERSPEKTIF AKUNTANSI SYARIAH Ang Riqko Suhendi; Ilham Abdullah; Qurana Sab’u Matsani; Thariq Ahmad Tsaqif; Iwan Setiawan; Nema Widiantini
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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

Abstract

Ketidakpastian global dan kebijakan ekonomi proteksionis yang semakin meluas telah menjadi tantangan utama bagi stabilitas ekonomi nasional dan dunia usaha. Dalam konteks ini, keuangan syariah hadir sebagai salah satu solusi strategis untuk meningkatkan resiliensi ekonomi melalui penerapan prinsip-prinsip akuntansi syariah. Artikel ini membahas peran keuangan syariah dalam memperkuat daya tahan ekonomi, khususnya melalui transparansi, keadilan, dan keberlanjutan yang diusung oleh akuntansi syariah. Penerapan prinsip-prinsip akuntansi syariah tidak hanya memastikan kepatuhan terhadap nilai-nilai etika Islam—seperti larangan riba dan spekulasi—tetapi juga meningkatkan kepercayaan investor serta masyarakat terhadap institusi keuangan syariah. Studi ini menyoroti bahwa pengelolaan keuangan yang berbasis syariah mampu memberikan added value secara finansial dan reputasi perusahaan, serta mendorong terciptanya ekosistem bisnis yang lebih inklusif dan berkelanjutan di tengah tekanan ekonomi global dan kebijakan proteksionis2. Dengan demikian, keuangan syariah dan akuntansi syariah berperan penting sebagai pilar resiliensi ekonomi dalam menghadapi dinamika global yang penuh ketidakpastian.