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Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah
Published by Universitas Islam Negeri Alauddin Makassar
ISSN : 25974904     EISSN : 26205661     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
This journal contains writings of research results or theoretical studies related to economics, finance and sharia banking.This journal is published by the Department of Islamic Banking Faculty of Economics and Islamic Business UIN Alauddin Makassar. This journal is published in 2 (two) editions every year, October and April editions.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 4, No 2 (2020)" : 7 Documents clear
Risiko Pembiayaan Pada Bank Syariah di Indonesia: Tinjauan Atas Pembiayaan Berbasis Bagi Hasil Purwanto, Purwanto; Ramadani, M. Kevin; Fitriyani, Yeny
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 4, No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v4i2.15439

Abstract

This study aims to analyze how the role of profit-sharing based financing in minimizing non-performing financing at Islamic commercial banks in Indonesia. This type of research is a quantitative approach. The type of data used is secondary data in the form of quarterly periods March 2016-December 2018. Data analysis uses panel data regression analysis consisting of 9 Islamic commercial banks. The results of this study indicate that profit-sharing based financing, namely mudharabah, contributes to the decline in Non-Performance Financing. Meanwhile, profit-sharing based financing with a musyarakah contract contributed to the decline in non-performance financing, but not significantly.
Praktik Income Smoothing dan Potensi Displaced Commercial Risk Pada Sukuk Mudharabah Brahim, Singgih Rasyitu; Muhammad, Rifqi
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 4, No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v4i2.13375

Abstract

This paper aims to discuss the implementation of one of the mudharabah sukuk issued by corporations. Furthermore, the paper specifically discusses indications of Income Smoothing practices and the potential for Displaced Commercial Risk (DCR) in the implementation of sukuk with mudharabah contracts.  The type of research uses qualitative methods in the form of library research with a descriptive approach. This paper reveals the fact that there is a practice of Income Smoothing in the distribution of profit sharing to investors in Sukuk Mudharabah PT SMI. On the other hand, mudharabah sukuk also has DCR potential that will be experienced by investors because the nature of the investment is not classified as sufficiently liquid compared to other investment models and has a relatively high risk. Therefore, a special scheme and regulations are needed for sukuk mudaraba in terms of overcoming the problem of income smoothing and preventing the occurrence of DCR.
Model Bisnis Islamic Financial Technology Produk Bank Syariah di Kota Medan Hariani MD, Pipit Putri; Rahmayati, Rahmayati; Mujiatun, Siti
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 4, No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v4i2.15545

Abstract

This study aims to provide a business model of financing processes in Islamic banks through the financial technology model. By outlining the process that is practiced at four Islamic banks, namely PT. Bank Muamalat, PT. BRISyariah, PT. Bank Aceh, and PT. North Sumatra Bank. So as to produce a model in the implementation of business financing products. This research method uses a qualitative descriptive approach through the stages of determining problems, interviews, and conclusions. Based on the financing procedures of the four Islamic banks, it was analyzed that PT. Bank Aceh and PT. Bank of North Sumatra still applies a manual system. PT. Bank Muamalat and PT. BRISyariah has implemented a combination of technology and manual processes, but PT. BRISyariah is more comprehensive than PT. Bank Muamalat. The results of the study prove that the fintech business model in the financing process at Islamic banks accelerates the financing process for customers.
Uncovering Wasathiyah Values On Sharia Banking Amiruddin, Muhammad Majdy; Sapa, Nasrullah bin; Syatar, Abdul
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 4, No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v4i2.14676

Abstract

Islamic banking in Indonesia has a unique approach. Not only restricted by texts which are the source of rules, he also strongly considers the reality of society in Indonesia. Text and context also struggle to achieve benefit. Something that can only be achieved by the wasathiyah approach. This study aims to reveal the wasathiyah values contained in Islamic banking activities in Indonesia. The method adopted is a qualitative design. As a grand theory, this research uses wasathiyah theory by Yusuf Al Qardhawi. An interesting finding states that wasaty has covered the right understanding related to the usury distinction between interest and profit and wages. Another interesting finding shows that uqud al murakkabah that has been forbidden by the traditionalists in total, is also given an appropriate portion so that halal-haram can be classified
STRATEGI MANAJEMEN RISIKO PEMBIAYAAN MURABAHAH PADA PEMBIAYAAN KREDIT PEMILIKAN RUMAH SYARIAH Hafsah Umar, St
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 4, No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v4i2.20231

Abstract

This study aims to know and explained about risk management strategy of murabahah costing by Syariah Mandiri Bank in handling of costing syariah house ownership credit. These research was qualitative in decriptive approach. Data analysis start of the gathering data then data analysis suitable with reduction, preparation, verification and conclusion. The result of research to proof that the risk management in murabahah costing on Syariah Mandiri Bank represent the attempt of minimalization of risk financial, as well as in pra contract or pasca contract as well as the risk in costing, risk of market and risk of operational. The risk management strategy suitable with Standard Operational Procedure from internal banking, identification to selection of customer, analysis measure about financial condition of customer with 5C analysis, monitoring of risk mitigation after contract with controlling of system computer program sigma and handling of risk through risk management include user, system and time limit.
Kelayakan Nasabah Dalam Pemberian Pembiayaan Pada PT. Bank Pembiayaan Rakyat Syariah IMB Kota Makassar Amiruddin K, Amiruddin K
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 4, No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v4i2.15867

Abstract

The current development of banking continues to experience excellent growth, this is indicated by the increasing number of people using Islamic bank products, currently, the market share of sharia has reached 6 percent. Various of financing products of sharia bankin can meet the needs of the community. So that sharia need to analyze each financing to avoid financing risks. The purpose of this study was to determine the feasibility of customers in providing financing at PT. BPRS IMB Syariah Makassar. Then to find out the impact of customer eligibility on financing at PT. BPRS IMB Makassar city. This type of research is field research which is taken directly at the PT. BPRS IMB Makassar. The nature of the research used is qualitative. The data source of this research is primary data obtained from direct interviews with PT. IMB Makassar Islamic People's Financing Bank as well as secondary data summarized from company documents and other literature observations and documentation. The analysis technique used in this research is descriptive qualitative, by describing the feasibility of the customer in obtaining financing, as well as the impact obtained when obtaining financing at the BPRS IMB Makassar city. The results of this study indicate that in analyzing the feasibility of customer financing in providing financing, Islamic People's Bank assesses using the 5C principle, namely Character, Capacity, Capital, Collateral, and Condition of Economy and the FAST concept of Fathanah, Amanah, Shiddiq, and Tabligh. As for the feasibility impact on the provision of financing, namely for the Bank, this feasibility has a positive impact because, with the feasibility, the Bank can analyze in detail the customer's request. As for the customer, this eligibility has a negative impact because obtaining capital quickly will be hampered by this feasibility.
Internalisasi Nilai-Nilai Macca na Malempu' dalam Etika Bisnis Islam sebagai Upaya Meningkatkan Kepuasan Pelanggan CV. Idlan Waranie Perkasa (Mabello Indonesia) Jannah, Sa'adal; Siradjuddin, Siradjuddin; Syaharuddin, Syaharuddin
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 4, No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v4i2.15194

Abstract

This study aims to describe the realization of the values of macca na malempu 'and Islamic business ethics in an effort to increase customer satisfaction and the process of internalizing the values of macca na malempu' in Islamic business ethics as an effort to increase customer satisfaction of Mabello Indonesia. This research uses field research methodology and library research with descriptive qualitative methods and analysis with a normative theology approach and literature study. The result of the research is that Mabello Indonesia in an effort to increase customer satisfaction has realized the values of macca na malempu ', such as in product innovation and product quality control, Mabello Indonesia has also implemented Islamic business ethics in an effort to increase customer satisfaction by implementing 5 basic axioms, among others; unity, equilibrium, responsibility, free will, and benevolence, and the values of macca na malempu 'are internalized in the 5 basic axioms of Islamic business ethics. The implications of research on business activities must uphold the value of regional local wisdom and for Muslim businessmen, the application of Islamic business ethics is absolutely necessary so that business activities are oriented to the world and the hereafter.

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