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Fitri Nur Latifah
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INDONESIA
Perisai : Islamic Banking and Finance Journal
Published by Universitas Muhammadiyah Sidoarjo
ISSN : 25033077     EISSN : 25033077     DOI : https://doi.org/10.21070/perisai
Core Subject : Economy,
Economics, Econometrics & Finance
PERISAI Journal of Islamic Banking and Finance publishes articles and short communications in Banking and Finance covers wide range of islamic studies forms such as Fiqh Muamalah, Economy, Banking, Finance, Islamic Studies and Business Model issue. Reader : Islamic Studies, society, student Author : academic, professional
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Pemasaran
Articles 158 Documents
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The Implementation Of PSAK No. 109 On The Accounting Of ZIS Institutions In Indonesia Abidah, Asiska Nur; Pratiwi, Putri Hadiyanti; Albab, Ulil; Asiyah, Binti Nur
Perisai : Islamic Banking and Finance Journal Vol 8 No 1 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v8i1.1687

Abstract

Artikel ini membahas tentang implementasi PSAK 109 pada lembaga ZIS di Indonesia. Zakat merupakan salah satu ibadah penting dalam Islam, dan dapat menjadi pilar utama dalam menegakkan keadilan pada kehidupan bermasyarakat serta meningkatkan kesejahteraan umat. Jika dilihat secara demografis mayoritas penduduk Indonesia adalah beragama Islam, hal tersebut menjadikan potensi penghimpunan dana zakat juga akan besar. Secara realita menunjukkan bahwa potensi zakat yang besar dapat diterapkan sesuai harapan terlebih dengan adanya PSAK 109 yang membantu mempermudah dalam pencatatan dana zakat, infak, dan sedekah. Adanya PSAK 109 diharapkan pencatatan dan pelaporan zakat oleh Lembaga ZIS Indonesia akan menjadi seragam (uniformity) dan dapat dibandingkan (comparability). PSAK No. 109 ini diterbitkan oleh Ikatan Akuntan Indonesia (IAI) pada tahun 2010 dengan tujuan untuk mengatur tentang pengakuan, pengukuran, penyajian dan pengungkapan transaksi zakat dan infak/sedekah yang berlaku bagi lembaga Zakat, Infak, dan Sedekah yang bertugas untuk menghimpun serta menyalurkan zakat dan infak/sedekah. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana implementasi PSAK 109 pada lembaga ZIS di Indonesia dan hambatan apa yang timbul dalam implementasi PSAK 109 pada lembaga ZIS di Indonesia. Penelitian ini menggunakan pendeketan kualitatif dengan menggunakan jenis penelitian studi pustaka (library research). Hasilnya, ada lembaga ZIS yang sudah menerapkan PSAK 109, ada yang telah menerapkan PSAK 109 namun belum sepenuhnya, ada lembaga yang belum menerapkan PSAK 109. Hambatan yang terjadi karena kurangnya sumber daya manusia yang mumpuni di bidangnya dan sedikitnya pemasukan dari muzakki.
Sharia Governance Analysis on Microfinance Arrum BPKB at Branch Pegadaian Syariah Blauran Surabaya City Warang, Japri Yusrifal; Mustofa, Mustofa; Ritonga, Iskandar
Perisai : Islamic Banking and Finance Journal Vol 8 No 1 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v8i1.1691

Abstract

This study tried to see (1). How the Pegadaian Syariah Branch Blauran Surabaya City conductsmicrofinancing Arrum BPKB. (2). How the Sharia Pegadaian Branch Blauran Surabaya City implements Sharia Governance in Arrum BPKB microfinancing . This type of research combines qualitative methodology with field research. Interviews, observations, recordings, note-taking, and documentation are used to collect data. The informants in this study are leaders, micro staff and microfinance customers. The research findings show, (1). The practiceof microfinancing Arrum BPKB at Pegadaian Syariah Branch Blauran is line with guidelines fatwa number 25/DSN-MUI/III/2002 concerning Rahn, and fatwa nomor 68/DSN-MUI/III/2008 concerning Rahn Tasjily. Meanwhile, microfinance using Arrum BPKB is carried out using two contracts, namely: the Rahn contract as a contract to hold marhun and Ijarah as a contract to obtain rental fees for marhun savings services. There are three mechanisms in financing Arrum BPKB including, a. Stages of applying for financing, b. Stages of financing decisions, c. Stages after financing. (2) . Arrum BPKB at Pegadaian Syariah Branch Blauran financing starts from the stages of applying for financing, financing decisions and after financing there is conformity with Sharia Governance which consists of five principles, namely: the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence and the principle of justice. Keywords: Sharia governance, Microfinance, Arrum BPKB, and Sharia Pawnshop.
Enhancing Fundraising with Digital Transaction in Indonesia: A Systematic Literature Review (SLR) Safitri, Devi Herlinda; Dzikrulloh, Dzikrulloh
Perisai : Islamic Banking and Finance Journal Vol 8 No 1 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v8i1.1692

Abstract

This research uses the Systematic Literature Review (SLR) method to investigate the optimization of collecting Zakat, Infaq and Sadaqah funds through digital transactions. The data analysis process uses the PRISMA diagram and includes the stages of identification, search, selection, data collection and analysis. From three main sources, researchers collected 20 references, consisting of theses and journals, which were analyzed to identify findings related to collecting ZIS funds with digital transactions in Indonesia. The results reflect the digitalization trend, where zakat institutions are increasingly using information technology to increase efficiency, accessibility and transparency in the process of collecting ZIS funds. This trend involves utilizing mobile applications, QRIS, and digital platforms, enabling faster and more efficient fund collection. Other benefits include ease of access, increased transparency, and more effective involvement of muzakki. Using digital technology also enables data analysis, better fund management and the development of sustainable business models. The COVID-19 pandemic has triggered new strategies in collecting ZIS funds, with zakat institutions turning to social media and digital platforms as alternatives to raise funds. Online payment services with mobile QR Codes are key in maintaining the continuity of ZIS fund collection amidst physical restrictions. Socialization efforts, easy access, and partnerships with various parties are the main strategies for zakat institutions to remain relevant and effective in facing the challenges of the pandemic. This research focuses on the central role of digitalization in increasing the efficiency and effectiveness of collecting ZIS funds, such as paying attention to social changes, namely the COVID-19 pandemic. By using digital technology, zakat institutions can continue to innovate and meet the needs of muzakki, so that they continue to play their role in helping people in need.
Analysis of MSME Capital Using Sharia Fintech Peer to Peer Lending Latifah, Fitri Nur; Adriani , Ninda; Ariyanti, Novia; Batubara, Sultan Saladin
Perisai : Islamic Banking and Finance Journal Vol 7 No 2 (2023): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v7i2.1696

Abstract

As one of the pillars of the economy in Indonesia, it is proven that MSMEs are able to survive the Covid-19 pandemic with various innovations they have implemented, but there are still several obstacles in the development of MSMEs themselves. MSMEs, especially for the micro business scale in Indonesia, are still classified into segments that have limited access to formal financial institutions (unbankable population). The results of the PWC survey in 2019 The biggest problem of MSMEs is the problem of capital, and in an effort to obtain additional capital, around 74% of the micro segment cannot access financing from the formal financial sector. Increasing access to finance itself is one of the strategies to achieve Sustainable Development Goals (SDGs). Based on previous research, Islamic fintech has a role in driving SDGs targets, especially the targets to (1) eradicate poverty and (2) hunger, and (3) reduce inequality in wealth distribution. In this study we conducted indepth interviews with several MSME players and Islamic fintech companies. The lack of literacy related to fintech with the sharia peer to peer lending scheme makes MSMEs afraid to do business financing with this scheme, even though this scheme is very suitable for the unbankable population because the financing requirements are easy and fast in the disbursement process.
The Role of People's Business Credit (Kur Syariah) on he Turnover of Micro, Small and Medium Enterprises (MSMEs) Customers of PT Pegadaian Syariah in Sampang Regency Erikawati, Erikawati; Elfira Maya Adiba
Perisai : Islamic Banking and Finance Journal Vol 8 No 1 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v8i1.1707

Abstract

KUR sharia is one of the products offered by Pegadaian Syariah to help micro, small and medium enterprises (MSMEs) develop their businesses using sharia principles. The aim of the research is to analyze the differences in MSME turnover in Sampang Regency before and after receiving sharia KUR financing. This research was carried out from December 2023 to January 2024. The number of samples used was 59 respondents. This research uses comparative quantitative research methods. The data collection and analysis method is through primary data in the form of distributing questionnaires. The data analysis technique used in this research is purposive sampling. The research results show that KUR Syariah financing has a significant influence on the turnover of Micro, Small and Medium Enterprises (MSMEs) in Kab. Lacquer. This is reinforced by the results of data analysis using the paired sample t-test and simple linear regression test, namely the significant value is 0.000 < 0.05 so it can be concluded that after obtaining KUR Syariah financing there has been a significant increase.
Analysis of the Strategy for Collecting Zakat, Infaq, and Alms in Increasing the Number of Muzakki at Baznas Kota Sungai Penuh Putri, Nopela; Sarmigi, Elex
Perisai : Islamic Banking and Finance Journal Vol 8 No 2 (2024): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v8i2.1738

Abstract

Zakat is one of the efforts that can be done by the government to help underprivileged people to meet their primary needs by distributing zakat received from Muzakki who have sufficient and even excess assets. This research aims to find out what strategies are applied by the BAZNAS Full River City institution and want to know what factors are an obstacle to raising funds for zakat infaq and sadaqah. The method used in this research is qualitative with a descriptive approach.In this research method using the case study method.The sample of this research was taken from the head of BAZNAS Kota Sungai Penuh. The types of data used in this study are primary data and secondary data with data collection techniques using observation, interviews and documentation. The data obtained in the field was then analyzed by means of data reduction, data presentation and conclusion drawing. The results showed that the fundraising strategy for zakat, infaq and alms at BAZNAS Sungai Penuh focuses on two approaches. First, through direct strategies (offline), such as the establishment of the Zakat Collection Unit (UPZ), promotion by distributing brochures. Second, through indirect strategies (Online), with promotions involving social media, zakat account transfers. And the inhibiting factors of raising funds for zakat, infaq and alms in increasing the number of muzakki in (BAZNAS) Sungai Penuh city are the lack of public understanding of zakat, infaq and alms, the collection of zakat, infaq and alms funds that are still not maximally fully active, the donors (muzakki) who have not reached the nishab and there are still many muzakki who pay zakat directly to mustahik.
Measuring The Performance of Islamic Banks Using The Shidiq Amanah Tabligh and Fathona Models Andi Muhammad Rizal; Aedy , Hasan; Ma’mun , Siti Zakiah
Perisai : Islamic Banking and Finance Journal Vol 8 No 2 (2024): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v8i2.1739

Abstract

The difference in the operational system principles of Islamic banks and conventional banks should have an impact on the difference in bank performance assessments. This study aims to evaluate the performance of the financial aspects, social aspects, and sharia compliance aspects of Islamic banks (SATF value). The type of research is quantitative descriptive using secondary data. The research population is Islamic banks operating in Indonesia for the period 2021-2022. The sampling technique used purposive sampling with three selected banks: Bank Syariah Indonesia (BSI), Bank Muamalat Indonesia (BMI), and Bank Mega Syariah (BMS). The data uses are annual reports and corporate governance reports from the official websites of Islamic banks. The data analysis technique uses simple additive weighting (SAW). The results of the study generally show that the SATF value performance that focuses on the social perspective has a low concern for social aspects. This study can be a reference for future research and can provide valuable guidance for maintaining and improving the performance of Islamic banks, while actively correcting any weaknesses or deficiencies identified.
Circular Economy Perspective of Hifdz Al-Bi'ah Through the Utilization of Shell Waste as Raw Material for Decorative Products Koyyimah, Jazirotudiinil; Fahrurrozi, Fahrurrozi
Perisai : Islamic Banking and Finance Journal Vol 8 No 2 (2024): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v8i2.1742

Abstract

Shell waste, which is often considered a waste material, has great potential to be processed into handicraft products with economic value. Through an environmentally friendly processing process, the waste can be converged into goods that are not only in demand in the market, but also encourage public awareness of the importance of recycling and environmental maintenance. This research aims to explore how often overlooked waste can be processed into decorative items that not only reduce negative impacts on the environment, but also create new economic opportunities for the community. The research method used is qualitative with a descriptive approach, involving observation and interviews with handicraft business actors. The results of the study show that the use of shell waste can increase public awareness of the importance of waste management and environmental protection. In addition, this research highlights the importance of training and innovation in creating attractive and value-added products. Thus, this research makes a significant contribution to the development of a sustainable and environmentally friendly craft industry, as well as encouraging the adoption of circular economy principles in various sectors. In conclusion, the use of shell waste not only meets economic needs, but also contributes to environmental sustainability and improving people's quality of life.
The Effect of Wadiah Savings and Problem Financing (NPF) in the 'Precise Sharia Financing' Product on the Profitability Level of PT. Bank BTPN Syariah Tbk for the Period 2015 - 2023 Dewi, Aulia Siska Puspita; Moch Khoirul Anwar; Maryam Bte Badrul Munir
Perisai : Islamic Banking and Finance Journal Vol 8 No 2 (2024): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v8i2.1746

Abstract

This study aims to empirically examine the effect of wadi'ah savings and non-performing financing (NPF) on profitability (ROA) in the Precise Syariah Financing product at PT Bank BTPN Syariah during the period 2015 - 2023. Using an associative quantitative approach. The study conducted by researchers using secondary data derived from BTPN Syariah quarterly financial statements for the period 2015 - 2023. The data analysis technique used multiple linear regression analysis through Eviews 12 as a data processing tool. The study results showed that an increase in wadi'ah savings significantly positively contributed to an increase in ROA, while an increase in NPF had a significant negative effect. The regression model developed was able to explain 71.15% of ROA variability. This finding explains that an increase in wadi'ah savings tends to increase profitability, while an increase in NPF tends to decrease the level of profitability of BTPN Syariah. The implication is that banking management needs to focus on managing the increase in wadi'ah savings and improving the quality of financing to increase profitability. This study provides important insights for Islamic banking management in optimizing financial performance, especially in the context of the Tepat Pembiayaan Syariah product and contributes to the literature on factors affecting the profitability of Islamic banks in Indonesia. This study contributes to the Islamic banking literature, but has limitations in terms of the research period and variables used. Future research is expected to expand the scope of variables and periods in the study to obtain generalized results.
Pilgrimage Tourism to Wali Tombs and Halal Destination Management Based on Sharia Values Kusumaningtyas, Menur; Ulfah, Indar Fauziah; Latifah, Fitri Nur; Putranto, Johni Harius
Perisai : Islamic Banking and Finance Journal Vol 8 No 2 (2024): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v8i2.1747

Abstract

This study explores the relationship between pilgrimage tourism to Wali tombs and halal tourism, focusing on the integration of Sharia values in the management of religious destinations. In the context of East Java, this research examines the application of Sharia principles by site managers to maintain the sanctity and integrity of the sites, as well as its impact on the experience of Muslim tourists. The study uses a qualitative approach with a case study method. Data were collected through in-depth interviews with site managers, tourists, and local communities, along with direct field observations. The findings show that the application of Sharia management in site operations not only enhances tourist satisfaction but also strengthens the local economy and cultural preservation. However, the study also found a lack of understanding of Sharia values among some site managers. This research provides recommendations for site managers to create tourist destinations aligned with Sharia principles, supporting the growth of halal tourism in Indonesia. It is hoped that the results of this study can serve as a reference for developing policies on sustainable and responsible religious tourism.This study has several limitations, including the geographical scope limited to East Java and restricted access to all pilgrimage site managers. Therefore, the findings cannot be generalized to all religious tourism destinations in Indonesia. Further research covering a broader area is recommended to enrich the findings.

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