Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)
Vol 2, No 2 (2020): AKSY : Jurnal Ilmu Akuntansi dan Bisnis Syariah

INVESTASI PADA REKSADANA SYARIAH DI INDONESIA

Dery Ariswanto (UIN SGD Bandung)



Article Info

Publish Date
30 Sep 2020

Abstract

This article has the purpose to explain and analyze sharia investment activities in Indonesia. Investment has become one of the most popular economic activities in several developed countries, so far it has been common in developing countries, such as Indonesia. Islamic mutual fund is an interesting activity for people who will invest their wealth on the trading floor in accordance with sharia rules. As Sharia mutual funds are a means or container used to collect funds from the public which will then be invested in a portfolio of securities that is assisted by the investment manager. In this case, the securities portfolio can be in the form of money market instruments, stocks, bonds, or a combination of several forms of them. The operational me­chanism in sharia mutual funds consists of two channels, first, the contract between the capital owner and the investment manager is implemented with a wakalah system. Secondly, investment managers and investment users are held in a mudharabah agreement. The basic principle in sharia mutual funds is the mudharabah or qiradh principle, which means an activity in which the capital owner gives a portion of his property to others who are competent to be further managed with the provision that the profits to be obtained from the management results are divided according to the conditions that have been agreed by both parties in advance. Keywords: investment, Islamic mutual funds.

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Journal Info

Abbrev

aksy

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) is a peer-reviewed and open access (OA) journal that is published twice a year, every January and July (six months). Published by Islamic Accounting Department, Faculty of Islamic Economics and Business, UIN SGD Bandung. This journal concentrates on ...