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El-Qist : Journal of Islamic Economics and Business (JIEB)
Published by Universitas Islam Negeri Sunan Ampel
ISSN : 22527907     EISSN : 27160335     DOI : https://doi.org/10.15642/elqist
Core Subject : Economy, Science, Social,
Economics, Econometrics & Finance Library & Information Science Social Sciences
el-Qist: Journal of Islamic Economics and Business (JIEB) Merupakan jurnal yang terbit dua kali dalam satu tahun, bulan April dan Oktober, berisi kajian-kajian Ekonomi dan Bisnis Islam, baik berupa artikel konsepsional ataupun hasil penelitian
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 423 Documents
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PRIZE LOTS IN ISLAMIC PERSPECTIVE (Case Study of Lucky Draw at Bank BNI Syariah KCP Ampel Surabaya) Layyinah Layyinah; Umi Chabibah; Anisa Solikhawati; Abdul Hakim; Siti Musfiqoh
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 8 No. 2 (2018): eL-Qist
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2018.8.2.1659-1675

Abstract

Abstract This study aims to find out more about the law of prize lots according to the Islamic perspective. The prize lots with prizes is increasingly prevalent in the community, and is becoming a familiar thing. Prize lots is one form of allowing products in an institution, especially in the banking world. Prize lots in BNI Syariah banks is carried out to attract customers to transact using Syariah Banks. This study uses a qualitative method based on literacy theory and methods. This study is based on the laws that exist in the Qur'an, hadith, and fiqh rules that allow Prize lots with terms and conditions that do not come out of Islamic teachings. In this study, the practice of the iB Hasanah BNI Syariah Savings Prize lots is that the customer opens an iB Hasanah Savings account at Bank BNI Syariah KCP Ampel Surabaya and if the customer has a minimum balance or meets the requirements to participate in the lucky draw, the bank will automatically provide a lottery number for entered in a lottery to determine which customers are entitled to receive prizes. From this study, the authors can conclude that the practice of Prize lots with iB Hasanah Savings at Bank BNI Syariah KCP Ampel Surabaya is not a gambling practice (maysīr) which is forbidden by Islam because the practice does not fulfill the elements of gambling, namely the presence of a party who bets, the determination of the winner. and done face to face. Keywords: Prize lots, Lucky Draw, Islamic Bank, Prize           Abstrak Penelitian ini bertujuan untuk mengetahui lebih tentang hukum undian berhadiah menurut perspektif Islam. Undian berhadiah semakin marak di masyarakat, dan menjadi hal yang tidak asing lagi. Undian berhadiah menjadi salah satu bentuk memperkenankan produk di suatu lembaga, utamanya dalam dunia perbankan. Undian berhadiah dalam bank BNI Syariah dilakukan agar menarik nasabah untuk bertransaksi menggunakan Bank Syariah. Penelitian ini menggunakan metode kualitatif yang berlandaskan teori dan metode literasi. Penelitian ini didasarkan pada hukum yang ada di Al-Qur’an, hadits, dan kaidah-kaidah fikih yang membolehkan undian berhadiah dengan syarat dan ketentuan yang tidak keluar dari ajaran Islam. Dalam riset ini, praktik Undian Berhadiah Tabungan iB Hasanah BNI Syariah adalah nasabah membuka rekening Tabungan iB Hasanah di Bank BNI Syariah KCP Ampel Surabaya dan apabila nasabah telah memiliki saldo minimum atau memenuhi persyaratan untuk mengikuti undian berhadiah maka secara otomatis pihak bank akan memberikan nomor undian untuk diikutkan dalam undian untuk menentukan nasabah mana yang berhak mendapatkan hadiah. Dari penelitian ini, penulis dapat menyimpulkan bahwa praktik undian berhadiah Tabungan iB Hasanah pada Bank BNI Syariah KCP Ampel Surabaya bukanlah merupakan praktik judi (maisir) yang diharamkan oleh Islam karena praktek tersebut tidak memenuhi unsur-unsur judi yaitu adanya pihak yang bertaruh, adanya penentuan pemenang dan dialkukan secara berhadap-hadapan langsung. Kata Kunci : Undian Berhadiah, Bank Syariah, Hadiah
ANALYSIS OF THE HEALTH LEVEL OF BRI SHARIA BANK THROUGH RGEC METHOD FROM 2016 TO 2020 Imam Ali Mustofa; Nurhayati Nurhayati; Fajruddin Fatwa; Suqiyah Musyafa’ah; Muhammad Iqbal Surya Pratikto
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 8 No. 2 (2018): eL-Qist
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2018.8.2.1676-1703

Abstract

With this research, it can be known whether or not BRI Syariah Bank is healthy through the application of the RGEC method from 2016 to 2020. In carrying out an analysis of the health of BRI Syariah banks, the author uses technical analysis of the data through the application of the RGEC method. This research uses a descriptive quantitative approach that uses the RGEC method or steps through 4 analysis components consisting of Risk Profile, GCG, Earnings, and Capital. Where the ratios contained in each component of the analysis are contained in a financial report. This study resulted in a conclusion that the soundness of BRI Syariah banks in 2016-2020 that applied the RGEC method assessed through four analysis components and eight ratios consisting of NPF, FDR, PDN, ROA, ROE, NI, BOPO, and CAR obtained a healthy rating.
ANALYSIS OF HEALTH LEVEL FINANCIAL STATEMENTS AT BPRS BHAKTI SUMEKAR USING CAMEL METHOD 2016-2020 Putri Nur Vitasari; Abd Hadi; Basith Junaidy; Akhmad Yunan Atho’illah; Imroatul Azizah
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 8 No. 2 (2018): eL-Qist
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2018.8.2.1704-1721

Abstract

Abstract This research was conducted in order to determine the level of health at BPRS Bhakti Sumekar where the CAMEL method, that is Capital (capital), Asset Quality (asset quality), Management (management), Earning (profitability), and Liquidity (liquidity), was used in this study, and the period used was 2016-2020. Assessment of the bank's soundness level is also very important for a company itself, because by knowing the bank's health, the manager can make changes that can support the goodness and also the company's policies going forward. This research data collection method is by reviewing company records or documents. The results of the 2016 - 2020 BPRS Bhakti Sumekar Health Study show that the CAR ratio, BOPO is considered very healthy, while the PDN ratio is considered healthy even though the table does not show any movement in the level of health because BPRS Bhakti Sumekar is a non-foreign exchange bank, then FDR and ROA is considered healthy, and the ROE and FDR ratios are considered quite healthy because of all the results of these ratios, some are included in the moderate category; healthy
Food Prices Policy: Relational Implementation of Fiqh Muamalah and Islamic Economics: Kebijakan Harga Pangan: Implementasi Hubungan Fiqh Muamalah dan Ekonomi Islam Zakiyyul Fuad
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 12 No. 2 (2022): el-Qist
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2022.12.2.125-141

Abstract

There are fundamental differences between Islamic economics and Fiqh Mu‘āmalah, as well as the relationship between the two, according to Anas Zarqa and Monzer Khaf. However, according to Qadri Azizi, Islamic economics and Fiqh Mu‘āmalah are not different because there is no difference in terms of material objects. This study aims to understand the food price policy by the government as a relational implementation of Fiqh Mu‘āmalah and Islamic economics by analyzing the epistemology of Islamic economics between economics and Fiqh Mu‘āmalah, and also to understand the relation between Fiqh Mu‘āmalah and Islamic economics in food price policy by the government as a strategic study of the economy. This study is qualitative descriptive, using a content analysis tool and literature study. The results of this study are 1) There are fundamental differences between economics and Fiqh Mu‘āmalah in the epistemological aspect, which creates a scientific discipline that combines the two into Islamic Economics. 2) Fiqh Mu‘āmalah as a normative study sourced from the Alquran and hadith functions as a basis in economic cases through observation and description of phenomena. Therefore, without a touch of values and sharia norms, economics remains value-free. In terms of food price policy, factors such as economic conditions, consumer behavior, and policy implications will be a reference in normative-strategic studies for Islamic economists to sort out and determine rules that are more relevant and have greater maṣlaḥah.
Tradisi Filantropi Santri dan Personalisasi Institusi (Studi Tradisi “Salam Templek” dalam Kepemimpinan Kyai di Pesantren): The Philantrophic Tradition of Students and Institutional Personalization (Study of the "Salam Templek" Tradition in Kyai Leadership at Islamic Boarding Schools) Akhmad Yunan Atho'illah
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 12 No. 2 (2022): el-Qist
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2022.12.2.142-157

Abstract

Penelitian dalam artikel ini ingin menjawab bagaimana personalisasi institusi Filantropi terjadi pada kepemimpinan Kyai di pesantren?, dan apa makna “Salam templek” dalam tradisi filantropi santri?. Dengan menggunakan pendekatan kualitatif melalui metode diskrptif analitis, dan data dikumpulkan dari wawancara mendalam dengan relawan yang bersangkutan dan dikuatkan dengan data tetulis dan dokumentatif yang berasal dari buku, jurnal yang relevan dengan tema. Hasilnya; 1) Personalisasi institusi filantropi terjadi karena kepemimpinan karismatik Kyai dan budaya pantron klien, karisma ketokohan dalam kepemimpinan Kyai dalam memimpin lebih kuat dari lembaga yang dipimpin, sehingga pribadi Kyai menjadi pusat pengambilan kebutusan, keputasan Kyai adalah keputusan institusi. Keputusan Kyai di atas keputusan lembaga, karena lembaga adalah subordinat dari personal Kyai; 2) Salam templek adalah wujud kedermawanan personal seoarang santri kepada gurunya secara sukarela, yang bermakna simbol ungkapan terimakasih, sedekah, hadiah, pengharapan berkah, permohonan restu, hingga permohonan doa. Santri percaya bahwa donasinya penting dan manfaatnya kembali pada yang berdonasi. Pendonasian derma ini dipersembahkan langsung kepada pribadi sang Kyai, lantaran kekuatan karisma personal Kyai berada di atas lembaga yang dipimpinya (personalisasi institusi), tradisi ini dalam relasi timbal balik Kyai-santri merupakan jawaban kedermawanan Kyai kantong bolong yang mewakafkan dirinya, hartanya bagi pendidikan santri, pesantren, dan masyarakat.
Penyelesaian Pembatalan Akad Istishna’ Pada Jual Beli Bibit Hortikultura di Desa Pranggang Kecamatan Plosoklaten Kabupaten Kediri Perspektif Kompilasi Hukum Ekonomi Syariah: Completion of Istiṣnā’ Cancellation on Selling and Buying Horticulture Seeds in Pranggang Village, Plosoclaten District, Kediri Regency Perspective Kompilasi Hukum Ekonomi Syariah Siti Kalimah; Qurrotul Muzdalifah
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 12 No. 2 (2022): el-Qist
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2022.12.2.158-175

Abstract

This study aims to describe the practice, causes and resolution of the cancellation of the Istiṣnā’ contract in the sale and purchase of horticultural seeds in Pranggang Village, Plosoklaten District, Kediri Regency. Istiṣnā’ contract cancellation was experienced by almost 50% of the sellers out of a total of 48 sellers there. This study uses field research with the type of research that is a case study. The research method uses descriptive qualitative research. The collecting data using the method of observation, interviews and observations. The results of this study are; 1) The practice of the Istiṣnā’ contract on the buying and selling of horticultural plant seeds in Pranggang Village has fulfilled the pillars and conditions of the Istiṣnā’ contract so that the practice of the contract is punished as a valid sale and purchase contract; 2) The factor of cancelling the Istiṣnā’ contract on the sale and purchase of horticultural seeds in Pranggang Village is due to default and overmatch factors; 3) Completion of cancelling the Istiṣnā’ contract on the sale and purchase of horticultural seeds in Pranggang Village is divided into two. That is unilateral cancellation by paying compensation (down payment (DP) is non-refundable) and cancellation on the willingness of both parties (DP is refundable). The completion of the cancellation of the Istishna contract on the sale and purchase of horticultural plant seeds in Pranggang Village, Plosoklaten District, Kediri Regency is in accordance with the settlement according to the Sharia Economic Law Compilation.  
Konsep Santripreneur dan Kemadirian Pesantren: Studi Komparasi PP Al-Azhar Banyuwangi dan PP Mukmin Mandiri Sidoarjo): The Concept of Santripreneurs and Islamic Boarding School Independence: Comparative Study of PP Al-Azhar Banyuwangi and PP Mukmin Mandiri Sidoarjo Mochammad Andre Agustianto; Sunarto AS
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 12 No. 2 (2022): el-Qist
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2022.12.2.176-192

Abstract

Artikel ini bertujuan untuk mengetahui tentang bagaimana praktek kewirausahaan santri dan kemandirian pesantren PP Al-Azhar Muncar Banyuwangi dan PP Mukmin Mandiri Sidoarjo. Dasar pemilihan lokus penelitian adalah sebab kedua pesantren ini mempunyai kemiripan tentang praktek bisnis di bidang jual beli Kopi. Metode penelitian yang digunakan adalah kualitatif deskriptif. Data yang diperoleh bersifat primer yang didapat dengan mewawancari pihak pesantren dan observasi di lapangan. Selain itu juga didukung data sekunder dengan menelaah dokumen-dokumen relevan. Hasil dari penelitian ini menujukkan bahwa praktek kewirausahaan santri di PP Al-Azhar Muncar Banyuwangi tidak menjadi core aktifitas pendidikan santri sebab produksi dan pemasaran Kopi dilakukan tidak berkala. Kemandirian pesantren PP Al-Azhar Muncar Banyuwangi juga tidak bergantung pada bisnis Kopi sebab keuntungan daro praktek bisnis Kopi tidak diserap untuk kepentingan pesantren melainkan diperuntukkan untuk mendukung aktivitas organisasi santri. Sedangkan praktek kewirausahaan santri di PP Mukmin Mandiri Sidoarjo menjadi core aktifitas santri sebab produksi dan pemasaran kontrinyu dilakukan setiap hari. Kemandirian pesantren juga terbilang cukup mapan dengan adanya bisnis Kopi dan bisnis-bisnis lain yang dilakukan oleh pesantren. Kata Kunci: Santripreneur, Kemadirian Pesantren, Bisnis Kopi. Abstract: This study aims to discover how students practice entrepreneurship and self-reliance at the Al-Azhar Muncar Islamic boarding school in Banyuwangi and Mukmin Mandiri Sidoarjo. The basis for selecting the research locus is that the two Islamic boarding schools have similarities regarding business practices in the field of buying and selling coffee. The research method used is descriptive qualitative. The data obtained are primary in nature obtained by interviewing the leader of boarding school (Kiai) and field observations. Besides that, it is also supported by secondary data by examining relevant documents. The results of this study show that the entrepreneurship practices of students at Al-Azhar Muncar Banyuwangi are not the core of students' educational activities because the production and marketing of coffee are carried out irregularly. The independence of the Al-Azhar Muncar Banyuwangi Islamic boarding school also does not depend on the coffee business because the profits from coffee business practices are not absorbed for the benefit of the institution of boarding school but are intended to support the activities of the student organization. Meanwhile, the entrepreneurial practice of students at Mukmin Mandiri Sidoarjo is the core of the activities of the students because continuous production and marketing are carried out every day. The independence of the institution is also well established with the existence of the coffee business and other businesses carried out by the institution of boarding school. Keywords: Santripreneur, Islamic Boarding School Independence, Coffee Business.
Islamic Philanthropy in the Indonesian Sharia Capital Market: Filantropi Islam di Pasar Modal Syariah Indonesia Yusuf Zaini Aprizal; Iva Faizah; Anas Malik
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 12 No. 2 (2022): el-Qist
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2022.12.2.193-210

Abstract

Abstract: Islamic philanthropy is a practice of generosity in Islamic teachings in the form of acts of ta'āwun to fellow Muslims. This can be carried out in the form of zakāh, infāq, alms, and endowments. Philanthropic activity is worship in Islam which is not only a reflection of the relationship between a Servant (worship) with Allah almighty alone but is closely related to mu‘āmalah or human relations, or what is commonly referred to as ḥablu min Allāh and ḥablu min al-Nās. So far, the practice of Islamic philanthropy in the Indonesian Sharī‘ah Capital Market (PMSI) has been carried out by several securities companies in collaboration with national zakāh institutions. This study aims to examine the development of Islamic philanthropy in the form of stock zakāh, stock donations, and stock waqf in the Indonesian Islamic capital market. The research method used is descriptive qualitative. The data used is secondary data, the authors obtained this data from the 2021 Islamic capital market development report. Islamic philanthropic features at PMSI itself have been provided by several securities companies, namely MNC Securities, BNI Securities, FAC Securities, HP Securities, Phillip Securities, Panin Securities, and Samuel Securities. During the 2021 period, the development of Islamic philanthropy at PMSI, both in terms of the number of philanthropic funds raised and investors carrying out philanthropic activities, grew very well. For zakāh stocks, the value of zakāh in the form of stocks grew 47.55%, and the number of investors who gave zakāh grew 161.54%, then infāq stocks, the value of infāq in the form of stocks grew 13.42%, and the number of investors who gave zakāh grew 14.74%, and for waqf stocks, the value of waqf in the form of stocks grew 8.7%, and the number of investors who gave waqf grew 28.40%. Keywords: Islamic Philanthropy, Capital Market Sharī‘ah , Zakāh, Waqf.   Abstrak: Filantropi Islam merupakan praktik kedermawanan dalam ajaran Islam, berupa perbuatan ta'āwun kepada sesama muslim, hal tersebut dapat dilaksanakan dalam bentuk zakat, infak, sedekah, dan wakaf (ZISWAF). Kegiatan filantropi merupakan ibadah dalam Islam yang bukan hanya cerminan hubungan antar seseorang hamba (ibadah) dengan Allah SWT. semata, melainkan erat kaitannya dengan mu‘āmalah atau hubungan sesama manusia, atau yang biasa disebut dengan ḥablu min Allāh dan ḥablu min al-Nās. Sejauh ini praktik filantropi Islam di Pasar Modal Syariah Indonesia (PMSI) telah dilakukan oleh beberapa perusahaan sekuritas yang berkejasama dengan lembaga zakat nasional. Penelitian ini bertujuan untuk mengkaji tentang perkembangan filantropi Islam berupa zakat saham, infak saham, dan wakaf saham yang ada di pasar modal syariah Indonesia. Metode penelitian yang digunakan adalah kualitatif deskriptif. Data yang digunakan merupakan data sekunder, penulis peroleh data tesebut dari laporan perkembangan pasar modal syariah 2021. Fitur filantropi Islam di PMSI sendiri telah disediakan oleh beberapa perusahaan sekuritas yaitu MNC Sekuritas, BNI Sekuritas, FAC Sekuritas, HP Sekuritas, Phillip Sekuritas, Panin Sekuritas, dan Samuel Sekuritas. Selama periode tahun 2021 perkembangan filantropi Islam di PMSI baik dari segi jumlah dana filantropi yang dihimpun maupun investor yang melakukan kegiatan filantropi tumbuh dengan sangat baik. Untuk zakat saham nilai zakat dalam bentuk saham tumbuh 47,55% dan jumlah investor yang berzakat tumbuh 161,54%, selanjutnya infak saham nilai infak dalam bentuk saham tumbuh 13,42% dan jumlah investor yang berinfak tumbuh 14,74%, dan untuk wakaf saham nilai wakaf dalam bentuk saham tumbuh 8,7% dan jumlah investor yang berwakaf tumbuh 28,40%. Keywords: Filantropi Islam, Pasar Modal Syariah, Zakat, Wakaf.
Position of DSN-MUI Fatwa No.79 of 2011 Concerning Qarḍ with Customer Funds in the Perspective of Maqāṣid Sharī‘ah Jasser Auda: Kedudukan Fatwa DSN-MUI. No: 79/DSN-MUI/III/2011 Tentang Qardh Dengan Menggunakan Dana Nasabah Perspektif Maqashid Syari‘ah Jasser Auda Muhammad Lathoif Ghozali; Anita Musfiroh
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 12 No. 2 (2022): el-Qist
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2022.12.2.211-224

Abstract

Abstract: This study will explain the DSN-MUI Fatwa No.79 of 2011 regarding the perspective of Maqāṣid Syari'ah according to Jasser Auda's approach theory. The method used in this study is qualitative with literature study by finding and collecting factual facts or information using the themes and topics that will be or are being researched. This study tries to explain that the system approach theory echoed by JasserAuda is not only rigid but also elastic. So it can be implemented in legal provisions by means of a surgical process through the application of the six-element method which is the criterion, namely cognitive elements, openness, comprehensiveness, interconnected or interrelated hierarchies, meaning, and multidimensionality. As a result, the position of Maqāṣid Sharī‘ah can be found, and of course, the provisions of the rules can be applied to people's lives with a wide range. Regarding the DSN-MUI Fatwa No. 79 of 2011 concerning Qarḍ, it is permissible to use customer funds because it fulfils the elements of the system theory applied by Jasser Auda. Indirectly, the theory of Jasser Auda's system approach is a tool or scale in dissecting the position of Maqāṣid Sharī‘ah against legal provisions that have been established or will be enforced. Keywords: Systems Theory, Jasser Auda, Qarḍ, DSN-MUI Fatwa.   Abstrak: Penelitian ini menjelaskan Fatwa DSN-MUI No.79 Tahun 2011 tentang Perspektif Maqāṣid Sharī‘ah menurut teori Jasser Auda. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan model studi literatur yang mencari dan mengumpulkan fakta atau informasi faktual menggunakan tema dan topik yang akan atau sedang diteliti. Penelitian ini menjelaskan bahwa teori pendekatan sistem yang digaungkan oleh Jasser Auda bukan hanya teori kaku namun teori yang elastis juga. Sehingga dapat diimplementasikan dalam ketentuan hukum melalui proses pembedahan, melalui penerapan metode enam unsur yang menjadi kriterianya, yaitu unsur kognitif, keterbukaan, kekomprehensifan, hirarki yang saling berhubungan atau saling berkaitan, makna, dan multidimensionalitas. Alhasil, posisi Maqāṣid Sharī‘ah dapat ditemukan dan tentunya ketentuan aturannya dapat diterapkan dalam kehidupan masyarakat dengan jangkauan yang luas. Mengenai Fatwa DSN-MUI No. 79 Tahun 2011 tentang Qarḍ, boleh menggunakan dana nasabah, karena memenuhi unsur teori sistem yang diterapkan oleh Auda. Secara tidak langsung, teori pendekatan sistem Auda merupakan alat atau skala dalam membedah kedudukan Maqāṣid Sharī‘ah terhadap ketentuan hukum yang telah ditetapkan atau akan diberlakukan. Kata Kunci: Teori Sistem, Jasser Auda, Qardh, DSN-MUI Fatwa
Implementasi Akad Mudharabah Mutlaqah Pada Tabungan Haji IB Amanah Terhadap Profitabilitas PT Bank Pembangunan Daerah Jawa Timur Tbk.: Implementation of Mudharabah Mutlaqah Agreement on Hajj Savings IB Amanah on Profitability of PT Bank Pembangunan Daerah Jawa Timur Tbk. Nada El Nadia; Masadah; Muhammad Yazid; Muhammad Iqbal Surya Pratikto; Nurul Fatma Hasan
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 13 No. 1 (2023): El-Qist
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2023.13.1.16-34

Abstract

Penelitian ini bertujuan untuk menjawab pertanyaan mengenai bagaimana implementasi akad Mudharabah Mutlaqah pada Tabungan Haji IB Amanah dan bagaimana pengaruhnya terhadap profitabilitas PT Bank Pembangunan Daerah Jawa Timur Tbk. Jenis penelitian yang dilakukan dalam penelitian ini adalah penelitian lapangan dengan menggunakan metode penelitian kualitatif dan pendekatan deskriptif. Hasil penelitian yang diperoleh menunjukkan bahwa, 1) Implementasi akad mudharabah mutlaqah pada Tabungan Haji IB Amanah di PT Bank Pembangunan Daerah Jawa Timur Tbk sudah sesuai dengan ketentuan fatwa DSN-MUI No.02/DSN-MUI/IV/2000 Tentang Tabungan dengan prinsip mudharabah. 2) Bank mendapatkan bagian 90% atas bagi hasil Tabungan Haji IB Amanah, profitabilitas yang diperoleh Bank dari Tabungan Haji IB Amanah di tahun 2019 adalah Rp17.998.535.314 menyumbang 1,31% dari laba tahun berjalan senilai Rp1.376.505 T. Kemudian, profitabilitas yang diperoleh Bank dari Tabungan Haji IB Amanah di tahun 2020 adalah Rp18.503.080.413 menyumbang 1,25% dari laba tahun berjalan senilai Rp1.488.962 T. Sedangkan profitabilitas yang diperoleh Bank dari Tabungan Haji IB Amanah di tahun 2021 sebesar Rp19.340.802.000 menyumbang 1,27% dari total laba tahun berjalan 2021 senilai Rp1.523.070 T.   This study aims to answer questions about how implementing the Mudharabah Mutlaqah contract on Hajj IB Amanah Savings affects the profitability of PT Bank Pembangunan Daerah Jawa Timur Tbk. This study's research type was field research using qualitative research methods and a descriptive approach. The research results obtained show that; 1) The implementation of the mudharabah mutlaqah contract on IB Amanah Hajj Savings at PT Bank Pembangunan Daerah Jawa Timur Tbk is following the provisions of the DSN-MUI fatwa No.02/DSN-MUI/IV/2000 concerning Savings with the principle of mudharabah. 2) The Bank gets a 90% share of the profit sharing of the Amanah Hajj IB Savings; the profitability obtained by the Bank from the Amanah Hajj IB Savings in 2019 is IDR 17,998,535,314 contributing 1.31% of the profit for the year amounting to IDR 1,376,505 T. Then, the profitability obtained by the Bank from the IB Amanah Hajj Savings in 2020 was IDR 18,503,080,413, contributing 1.25% of the current year’s profit of IDR 1,488,962 T. Meanwhile, the profitability obtained by the Bank from the Amanah Hajj IB Savings in 2021 was IDR 19,340,802,000 contributed 1.27% of the total profit for the year 2021 of IDR 1,523,070 T.  

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