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Banque Syar'i : Jurnal llmiah Perbankan Syariah
Published by Universitas Islam Negeri Sultan Maulana Hasanuddin Banten
ISSN : 24609765     EISSN : 26545993     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Banque Syar’i : Jurnal Ilmiah Perbankan Syari'ah, diterbitkan enam bulan sekali oleh Jurusan Perbankan Syariah pada Fakultas Ekonomi dan Bisnis Islam, UIN Sultan Maulana Hasanuddin Banten, berdasarkan pada Keputusan Rektor Nomor In.10/F.II/HK.00.5/841/2015 Tanggal 21 April 2015. Pertama terbit secara cetak pada tahun 2015.
Arjuna Subject : -
Articles 82 Documents
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Dampak Penggunaan Kecerdasan Buatan Artificial Intelligence dalam Praktik Akuntansi pada Bank Syariah Indonesia Fenti Febriani
Banque Syar'i: Jurnal llmiah Perbankan Syariah Vol. 10 No. 1 (2024): Januari - Juni 2024
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/bs.v10i1.9216

Abstract

Artificial Intelligence (AI) can be explained as a branch of computer science that focuses on developing computer systems capable of performing tasks that normally require human intelligence. The purpose of this study is to cover the path of using artificial intelligence in accounting practices in Islamic banks, as well as to identify the accounting profession. With a better understanding of the impact and implications, accounting professionals working in the banking sector can prepare themselves effectively for the changes that are taking place and take the necessary steps to optimize the benefits of using AI. The method used in this study is a qualitative descriptive method that focuses on individual observations and this research includes research that is a library research study. The results of this study are that this research identifies the impact of using AI in accounting practices in Islamic banks. The use of AI enables better market analysis and prediction, automation of financial reporting, and detection of anomalous patterns to combat fraud. However, new understanding and skills are needed for bank staff, as well as good regulations to address ethical challenges related to data privacy and algorithm transparency. This research is important for optimizing the application of AI technology in the Islamic banking sector.
Analisis Pengaruh Kualitas Pelayanan dan Produk Tabungan Berbasis Syariah Terhadap Keputusan Menabung Pada CIMB Niaga Syariah Kantor Cabang Solo Gheza Arsi Afiffudin
Banque Syar'i: Jurnal llmiah Perbankan Syariah Vol. 10 No. 1 (2024): Januari - Juni 2024
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/bs.v10i1.9837

Abstract

The purpose of this research is to determine the influence of service quality and sharia-based savings products on savings decisions at CIMB Niaga Syariah Solo Branch Office. This research uses quantitative methods using a questionnaire survey approach. The sample obtained was 118 respondents from CIMB Niaga Syariah Solo Branch Office customers. The data obtained was then analyzed using tests of validity, reliability, normality, heteroscedasticity, multicollinearity, coefficient of determination, t test and F test. From the results of data processing, it shows that the quality of sharia-based savings products influences savings decisions, shown in the t or partial test results. with a calculated t value of 4.410 where the calculated t is greater than the t table of 1.98045 with a significance value of 0.000 < 0.05. From the results of the F or simultaneous test, it can also be seen that the quality of services and sharia-based savings products have a significant influence on savings decisions with a calculated f value of 53.979 where the calculated f is smaller than the f table of 3.08.
Peran dan Fungsi Instansi Yang Melakukan Pengawasan dan Audit Terhadap Perbankan Syariah Putri Rahma
Banque Syar'i: Jurnal llmiah Perbankan Syariah Vol. 10 No. 1 (2024): Januari - Juni 2024
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/bs.v10i1.10106

Abstract

Bank Indonesia and OJK have a supervisory role over sharia banks. However, specifically Islamic banks are also supervised by the National Sharia Council (DSN) and the Sharia Supervisory Board (DPS). Apart from OJK, DSN and DPS, in this case a sharia auditor is also needed who has the task of ensuring the conformity of financial institutions with sharia principles, as well as checking the fairness of financial reports. This research aims to determine the role and function of agencies that carry out supervision and/or audits of Islamic financial institutions in accordance with applicable regulations in Indonesia. This research uses qualitative methods with a normative juridical approach. The data used is secondary data, data obtained by conducting document studies consisting of statutory regulations, scientific studies and journals, books and news articles. The results of this research are that SKAI, Public Accountants, DPS, OJK, and BPK have different roles and functions, but basically have the same goal, namely ensuring that Sharia Financial Institutions in Indonesia run in accordance with the rules and/or statutory provisions. applies in Indonesia and ensures that Sharia Financial Institutions run in accordance with sharia principles.
The Implementation of Risk Management to Minimize Non Performing Financing at Bank Muamalat KCP. Darmo Surabaya Alfiyah Desiyanti
Banque Syar'i: Jurnal llmiah Perbankan Syariah Vol. 10 No. 1 (2024): Januari - Juni 2024
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/bs.v10i1.10258

Abstract

This research aims to analyze the application of risk management in order to minimize non-performing financing (NPF) at Bank Muamalat KCP Darmo. Bank Muamalat as a sharia bank is committed to maintaining the quality of its financing portfolio by minimizing the risk of problematic financing. The research method used is qualitative with a case study approach, involving interviews with risk managers, document analysis and direct observation in the field. The research results show that Bank Muamalat KCP Darmo has implemented various risk management strategies, including risk identification, risk assessment, risk control and regular risk monitoring. The implementation of risk management has helped banks reduce NPF risk by increasing understanding of the risks faced and implementing effective prevention and mitigation measures. However, the research also highlights several challenges faced by Bank Muamalat KCP Darmo in implementing risk management. It is hoped that the results of this research can contribute to the development of more effective risk management practices in the Islamic banking industry.
The Impact of GCG and Financial Ratios on Earnings Management in Sharia Banks Zaini Ibrahim; Soliyah Wulandari; Sanawi Sanawi; Yayu Putri Senjani
Banque Syar'i: Jurnal llmiah Perbankan Syariah Vol. 10 No. 1 (2024): Januari - Juni 2024
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/bs.v9i2.10840

Abstract

The research aims to find empirical evidence of the factors influencing earnings management in Sharia banking in Indonesia. The factors are Good Corporate Governance and financial ratios, which include managerial ownership, independent commissioners, audit committees, audit quality, financial leverage, profitability, and free cash flow. The object of this research is Sharia Commercial Banks in Indonesia. The sample period in this study is from 2017 to 2021. The sample selection was carried out using a purposive sampling method. The final sample used in this study was 41 observations. Secondary data is collected from the financial statements of each Islamic bank. The data is processed using a statistical test of multiple regression models. The results of this study indicate that managerial ownership, independent commissioners, and free cash flow affect earnings management in Sharia banking in Indonesia. Meanwhile, audit committee, audit quality, financial leverage, and profitability do not affect earnings management in Sharia banking in Indonesia
Transformasi Lembaga Keuangan: Menggali Potensi dan Manfaat Beralih Dari Bank Konvensional ke Bank Syariah Nihayatul Maskuroh; Asep Dadan Suganda; Kurnia Akbar
Banque Syar'i: Jurnal llmiah Perbankan Syariah Vol. 9 No. 2 (2023): Juli - Desember 2023
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/bs.v9i2.10966

Abstract

This study explores the planned transformation of financial institutions from conventional banks to Islamic banks, focusing on respondent perceptions, interests, and preferences. Using a quantitative approach, data were collected through surveys, in-depth interviews, and official document analysis at the Faculty of Islamic Economics and Business (FEBI) at Universitas Islam Negeri Sultan Maulana Hasanuddin (UIN SMH Banten). The results show that most respondents are highly interested in transacting through Islamic financial institutions (LKB Syariah), with 83.0% expressing high interest, 15.3% expressing moderate interest, and only 1.7% expressing low interest. Additionally, the survey results related to the interest in transforming financial institutions from conventional to Islamic banks reveal that most respondents (87.0%) support FEBI UIN SMH Banten's initiative for this transformation. In comparison, 13.0% are not interested in switching to LKB Syariah. Furthermore, the most preferred bank among respondents when switching to LKB Syariah is Bank Syariah Indonesia (BSI) at 76.3%, Bank Muamalat Indonesia (BMI) at 11.3%, and BTN Syariah at 9.6%. The remaining 2.8% of respondents chose other banks.
Penerapan Model Structural Equation Modeling (SEM) Dalam Menganalisis Fungsi Manajemen Sumber Daya Manusia Terhadap Kinerja Karyawan Bank Syariah Indonesia Friska Sari , Istiani; Anita, Anita
Banque Syar'i: Jurnal llmiah Perbankan Syariah Vol. 10 No. 1 (2024): Januari - Juni 2024
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

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

Abstract

This research was conducted at Bank Syariah Indonesia KCP Tangerang Cimone 1 to determine the impact on employee performance. Employee performance refers to the output of employees in carrying out their work over a specific period based on the responsibilities assigned to them. Education, career development, and work experience are closely related to employee performance, and thus the company must have high-performing employees. To draw conclusions, the researcher distributed questionnaires to 43 respondents, which were then analyzed using SemPLS software version 3.0. The results of this study indicate that the variables of education and work experience have a positive impact on the employee performance of BSI KCP Tangerang Cimone 1. However, the career development variable does not have an impact on the employee performance of BSI KCP Tangerang Cimone 1. This study has the limitation of focusing solely on the employees of BSI KCP Tangerang Cimone 1
Tantangan dan Peluang Perbankan Syariah Dalam Membangun Inovasi Bisnis dan Sustainability di Era Digital Ainul Yakin , Ikin; Elsa, Elsa; Abdillah, Apip; Savanda, Eva
Banque Syar'i: Jurnal llmiah Perbankan Syariah Vol. 10 No. 1 (2024): Januari - Juni 2024
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

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

Abstract

The development of Sharia finance in Indonesia has grown rapidly, presenting both challenges and opportunities for businesses, particularly banking, to expand their operations to create a sustainable economy for society and the environment in the future. This study employs a qualitative method with a literature review approach to explore the opportunities and challenges faced by Islamic banking in fostering innovation and sustainability in the digital era. Data were collected through literature studies. The findings reveal that Islamic banks in the digital era have opportunities to support banking innovation and develop sustainable finance by implementing the ESG (Environmental, Social, and Governance) framework in alignment with Sharia principles. In this context, Islamic banks can enhance existing programs, such as zakat (almsgiving), sadaqah (charitable giving), and waqf (endowment), as part of their social initiatives to strengthen sustainability in banking. The challenges faced by Islamic banking in fostering Sharia innovation include the still underdeveloped information and communication technology (ICT) infrastructure, which can hinder the delivery of Islamic banking services and limit their reach to remote rural areas.
Analisis Pembiayaan Sindikasi BPRS Muamalah Cilegon: Perspektif Fatwa DSN-MUI No. 91/DSN-MUI/IV/2014 Nawawi, Ma'mun; Suganda, Asep Dadan; Hasanah, Irmatul
Banque Syar'i: Jurnal llmiah Perbankan Syariah Vol. 10 No. 1 (2024): Januari - Juni 2024
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

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

Abstract

The suitability of implementing syndicated financing in Sharia banks to the MUI DSN Fatwa is an important matter for several underlying reasons; first, Sharia banks have a fairly high risk if they provide financing with a nominal value exceeding the predetermined financing distribution limit. Second, the minimal level of supervision carried out by stakeholders in the implementation of syndicated financing carried out by Sharia banks and the low level of knowledge and insight of the community (customers), especially in Sharia-based syndicated financing. Third, it is not uncommon for misunderstandings or disputes to occur between customers and Sharia banks as a result of funding syndicated that does not meet Sharia compliance aspects. Fourth, the public does not fully believe that implementing syndicated financing by Sharia banks is by Islamic law. The results of the research show that there has been compatibility between the implementation of the funding syndicated of BPRS Muamalah Cilegon and the DSN MUI Fatwa Number 91/DSN-MUI/IV/2014. This can be seen from the suitability of the contract between fellow syndication participants, the terms of the agreement between the syndicated entity and the customer, and the provisions related to accounts and contract documents.
Pengaruh Kewajiban Penyediaan Modal Minimum dan Non-Performing Financing Terhadap Cadangan Kerugian Penurunan Nilai Pada PT. Bank KB Bukopin Syariah Setiawan , Dimas; Ibrahim, Zaini; Wulandari, Soliyah
Banque Syar'i: Jurnal llmiah Perbankan Syariah Vol. 10 No. 2 (2024): Juli - Desember 2024
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/bs.v10i2.12248

Abstract

The study aims to determine the effect of Minimum Capital Provision Obligations on Impairment Loss Reserves, the effect of Non-Performing Financing on Impairment Loss Reserves, and the simultaneous effect of Minimum Capital Provision Obligations and Non-Performing Financing on Impairment Loss Reserves. Research in the form of secondary data on quarterly financial statements for 2015-2022, data collection techniques, literature studies, and documentation techniques. Research sample at PT. Bank KB Bukopin Syariah, purposive sampling method sampling technique. Multiple linear regression analysis research methods: normality test, multicollinearity, autocorrelation, heteroscedasticity, descriptive statistics, t test, F test, correlation coefficient, and determination coefficient. Partial conclusion, Minimum Capital Provision Obligation has no effect on Impairment Loss Reserves based on sig. value 0.09 > 0.05, while Non-Performing Financing has a positive and significant effect on Impairment Loss Reserves based on sig. value 0.00 < 0.05. Simultaneous conclusion, Minimum Capital Provision Obligation and Non-Performing Financing affect Impairment Loss Reserve with a value of sig. 0.00 < 0.05. R value of 0.85% means that Minimum Capital Provision Obligations and Non-Performing Financing against Impairment Loss Reserves have a very strong relationship. The R2 value of 70.1% means that the Impairment Loss Reserve is influenced by Minimum Capital Provision Obligations and Non-Performing Financing, and the remaining 29.9% is influenced by other variables.

Page 8 of 9 | Total Record : 82

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