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Share: Jurnal Ekonomi dan Keuangan Islam Fakultas Ekonomi dan Bisnis Islam UIN Ar-Raniry Banda Aceh, 2nd Floor Jln. Syech Abdur Rauf Banda Aceh 23111, Aceh, Indonesia Email: jurnal.share@ar-raniry.ac.id
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Share: Jurnal Ekonomi dan Keuangan Islam
Published by Universitas Islam Negeri Ar-Raniry Banda Aceh
ISSN : 20896239     EISSN : 25490648     DOI : https://doi.org/10.22373/share
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
Share: Jurnal Ekonomi dan Keuangan Islam [SHARE] is a double-blind peer-reviewed journal published by the Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry, Banda Aceh, Indonesia. SHARE publishes research and concept papers pertaining to the field of Islamic economics and finance in open access format, which enables readers to freely access and download the articles under the CC BY SA license. Since 2017, SHARE has become a CrossRef Member, meaning that each article published by the journal will have a unique DOI number. SHARE has been indexed in many trusted indexing sites, such as DOAJ, Index Copernicus, Scilit, WorldCat, Google Scholar, Dimensions, EBSCO, and many others. In Indonesia, SHARE is listed among the top-notch journals by the Indonesian journal accreditation body officialized with the Decree of Director General of Research Strengthening and Advancement, Ministry of Research, Technology, and Higher Education, No. 21/E/KPT/2018, starting from 9 July 2018 until 9 July 2023. Currently, SHARE is under consideration for inclusion in SCOPUS.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 327 Documents
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ZAKAT AS LOCALLY-GENERATED REVENUE: ITS ACCOUNTING TREATMENT AT BAITUL MAL ACEH Armiadi Musa
Share: Jurnal Ekonomi dan Keuangan Islam Vol 9, No 2 (2020)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.545 KB) | DOI: 10.22373/share.v9i2.7364

Abstract

In Aceh, Indonesia, zakat is included as a locally-generated revenue (Pendapatan Asli Daerah – PAD) and it is managed by a government body called Baitul Mal. As a government institution, Baitul Mal is obligated to present financial statements according to Government Accounting Standards (Standar Akuntansi Pemerintah - SAP). This article reports the findings of the accounting treatment for zakat financial statements in Baitul Mal Aceh. Baitul Mal Aceh as the government zakat institution is annually required to disclose two different financial statements, both financial statements based on Government Accounting Standards (SAP) and based on a statement of financial accounting standards 109 (PSAK 109). Therefore, the purpose of this study is to investigate the compliance of Baitul Mal Aceh with SAP dan PSAK 109 in zakat financial reporting. This research is a descriptive study from the data obtained through field study. The results showed that Baitul Mal Aceh has implemented both SAP and PSAK 109 in presenting the financial statements regardless of some items that might not be in accordance with the standards. In financial statements based on SAP, a variance was found in the presentation of information related to the procurement of assets and the details of the depreciation. As for the financial statements based on PSAK 109, it has been presented from 2012 to 2017. From the available data, there are some differences in the disclosure compared to PSAK 109. Amil funds and non-halal funds were not disclosed in the balance sheet as well as there was no statement of changes in assets under management. Moreover, these financial statements were not presented in the last two years due to limited supporting facilities/devices and human resources.========================================================================================================Zakat sebagai Pendapatan Asli Daerah: Perlakuan Akuntansinya pada Baitul Mal Aceh. Di Aceh, Indonesia, zakat dimasukkan sebagai salah satu Pendapatan Asli Daerah (PAD) yang dikelola oleh sebuah institusi pemerintah yang disebut Baitul Mal. Sebagai badan pemerintah, Baitul Mal diwajibkan untuk membuat laporan keuangannya sesuai dengan Standar Akuntansi Pemerintah (SAP). Artikel ini menyajikan temuan dari perlakuan akuntansi pada laporan keuangan zakat di Baitul Mal Aceh. Baitul Mal Aceh sebagai lembaga amil zakat pemerintah diwajibkan menyajikan dua laporan keuangan yang berbeda setiap tahunnya, yaitu laporan keuangan menurut Standar Akuntansi Pemerintahan (SAP) dan menurut Pernyataan Standar Akuntasi Keuangan Nomor 109 (PSAK 109). Untuk itu, tujuan dari penelitian ini adalah untuk menginvestigasi kepatuhan Baitul Mal Aceh dengan SAP dan PSAK 109 dalam penyajian laporan keuangan zakat. Penelitian ini adalah studi deskriptif berdasarkan data yang diperoleh dari studi lapangan. Hasil penelitian menunjukkan bahwa Baitul Mal Aceh telah menerapkan sistem pelaporan sesuai dengan kedua standar yang dimaksud meskipun masih terdapat beberapa item yang tidak sesuai. Pada pelaporan keuangan menurut SAP, masih ditemukan ketidaksesuaian dalam penyajian informasi terkait pengadaan aset dan rincian penyusutannya. Adapun untuk laporan keuangan dengan PSAK 109, Baitul Mal Aceh sudah pernah menyajikannya dari tahun 2012-2017. Dari data yang tersedia, terdapat beberapa ketidaksesuaian penyajian laporan keuangan dengan PSAK 109. Dana amil dan dana non-halal tidak disajikan dalam laporan posisi keuangan serta tidak ada laporan perubahan aset kelolaan. Bahkan dalam dua tahun terakhir, tidak ada penyajian laporan keuangan ini dikarenakan keterbatasan sarana/perangkat pendukung dan sumber daya manusia yang tersedia.
MEASURING THE OPTIMAL GOVERNMENT SIZE THAT CONTRIBUTE TO ECONOMIC GROWTH OF THE MUSLIM COUNTRIES Jarita Duasa
Share: Jurnal Ekonomi dan Keuangan Islam Vol 7, No 1 (2018)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (920.849 KB) | DOI: 10.22373/share.v7i1.2298

Abstract

The issue of a correct ‘government size’ for economic prosperity of a nation, particularly Muslim nation, is highly linked with the issue of optimal ‘role of state’. The present study attempts to utilise more efficient econometric methods on a sample of Muslim countries over a specific period of time in order to investigate the relationship between government size and economic growth. It also attempts to identify optimal size of government (role of state) that maximise the economic growth of the countries by applying static and dynamic panel estimations on a widely used ‘growth model’ for assessing the impact of government size on economic growth. The findings indicate that a small size of government contributes more to the economic growth of the countries. The results seem to be more robust by using the fixed-effects model as compared to other static or even dynamic models===============================================Pengukuran Ukuran Pemerintah Optimal yang Berkontribusi terhadap Pertumbuhan Ekonomi di Negara-negara Muslim. Persoalan tentang ‘ukuran pemerintah’ yang tepat untuk kemakmuran ekonomi suatu negara, khususnya negara Muslim, berkaitan erat dengan persoalan optimalisasi 'peran negara'. Artikel ini bertujuan mengkaji hubungan antara ukuran pemerintah dengan pertumbuhan ekonomi dengan menggunakan metode ekonometrik yang lebih efisien dengan sampel negara-negara Muslim selama kurun waktu tertentu. Artikel ini juga bertujuan untuk mengidentifikasi ukuran optimal pemerintah (peran negara) yang dapat memaksimalkan pertumbuhan ekonomi negara-negara dengan menerapkan estimasi panel statis dan dinamis dengan menggunakan 'growth model' yang telah banyak digunakan dalam pengukuran dampak ukuran pemerintah terhadap pertumbuhan ekonomi. Hasil kajian menunjukkan bahwa ukuran pemerintah yang kecil dapat memberikan kontribusi lebih besar pada pertumbuhan ekonomi. Hasil kajian lebih meyakinkan dengan menggunakan fixed-effect model dibandingkan dengan model statis atau dinamis.
DOES MICROFINANCE MODEL DETERMINE THE EFFECTIVENESS OF MICROFINANCE INTERVENTION IN ENHANCING MICROENTERPRISE PERFORMANCE? EVIDENCE FROM BANK RAKYAT INDONESIA Weni Hawariyuni; Salina Hj Kassim
Share: Jurnal Ekonomi dan Keuangan Islam Vol 5, No 1 (2016)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (808.384 KB) | DOI: 10.22373/share.v5i1.908

Abstract

This study aims to investigate the effectiveness of different microfinance model in enhancing the performance of microenterprises in terms of income, fixed assets, and household expenditures. By focusing on the case of Bank Rakyat Indonesia, one of the most successful commercial microfinance providers in the world, two types of microfinance products, namely KUPEDES and KUR are being compared. The KUPEDES is original product of BRI Unit, while the KUR is a micro-product subsidized by the Indonesian government. Based on the experience of BRI Unit in Medan city, Indonesia, we assess the impact of microfinance intervention on 400 clients. The findings demonstrated that KUPEDES as original microproduct is more successful compared to KUR product in enhancing the performance of microenterprise through income, fixed assets, and household expenditures as successful indicators. =========================================== Kajian ini bertujuan untuk menginvestigasi keefektifan beragam model pendanaan mikro dalam meningkatkan performa usaha kecil dari segi pemasukan, aset tetap, dan belanja rumah tangga. Dengan fokus pada kasus Bank Rakyat Indonesia, salah satu pemberi dana mikro paling berhasil di dunia, kajian ini membandingkan dua macam produk pendanaan mikro, yaitu KUPEDES dan KUR. KUPEDES adalah produk original BRI sementara KUR adalah sebuah produk mikro yang disubsisdi oleh pemerintah Indonesia. Berdasarkan pengalaman BRI cabang Medan, Indonesia, penulis menilai dampak campur tangan pendanaan mikro terhadap 400 orang klien. Hasil penelitian menunjukkan bahwa KUPEDES sebagai produk mikro original dinilai lebih berhasil dibandingkan dengan KUR dalam meningkatkan performa usaha kecil dengan indikator kesuksesan: pemasukan, asset tetap, dan belanja rumah tangga.
WHAT DETERMINES ISLAMIC STOCK RETURNS IN INDONESIA? Rina Novi Yani; Muhammad Arfan; M. Shabri Abd. Majid
Share: Jurnal Ekonomi dan Keuangan Islam Vol 9, No 1 (2020)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (60.867 KB) | DOI: 10.22373/share.v9i1.6259

Abstract

ABSTRACT - This study aims to empirically explore and analyze the effects of profitability, liquidity, solvency, and firm size on the rate of returns of Islamic stocks in Indonesia. A total of 30 companies registered in the Jakarta Islamic Index were selected as samples of the study using purposive sampling techniques during the 2013-2017 period and estimated using the panel model of Generalized Least Square (GLS). This study found evidence of a positive and significant effect of profitability on the Islamic stock returns, while liquidity, solvency, and company size were documented to insignificant in affecting the Islamic stock returns. The results of this study imply that to gain a maximum rate of returns, investors should pay attention to the profitability gained by the companies listed on the Islamic stock market.==================================================================================================ABSTRAK – Apa yang Menentukan Tingkat Pengembalian Saham Syariah di Indonesia? Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, likuiditas, solvabilitas, dan ukuran perusahaan terhadap tingkat pengembalian saham syariah di Indonesia. Sebanyak 30 perusahaan yang terdaftar di Jakarta Islamic Index dipilih sebagai sampel dalam penelitian ini dengan menggunakan teknik purposive sampling selama periode 2013-2017 dan diestimasi dengan model panel Generalized Least Square. Penelitian ini menemukan bukti bahwa profitabilitas berpengaruh positif dan signifikan terhadap tingkat pengembalian saham syariah, sedangkan likuiditas, solvabilitas, dan ukuran perusahaan tidak berpengaruh signifikan terhadap tingkat pengembalian saham syariah. Hasil penelitian ini menunjukkan bahwa untuk memaksimumkan tingkat pengembalian, investor harus memperhatikan keuntungan yang diperolehi perusahaan yang terdaftar di pasar saham syariah.
WAQF IN A NON-MUSLIM COUNTRY: A PRELIMINARY SURVEY OF WAQF IN THAILAND Tawat Noipom; Aris Hassama
Share: Jurnal Ekonomi dan Keuangan Islam Vol 6, No 1 (2017)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (801.484 KB) | DOI: 10.22373/share.v6i1.1517

Abstract

Waqf in various forms has been found in Muslim communities throughout Thailand. However, a small number of systematic inquiries has been conducted to document basic information such as forms, management, and impacts of waqf in the country. As a result of that, it is difficult to further investigate whether waqf serves its objectives of socio-economic development of Muslim communities or otherwise. This study, therefore, aims at preliminary examining the forms, management, and issues on waqf in the Muslim majority area of Satun province in the south of Thailand. In order to arrive at the conclusion, a qualitative approach was employed. In-depth interview was used to gather information from Imans. Purposive sampling technique was used to choose the interviewees who have adequate knowledge on the topic. Narrative analysis was the method of analyzing the collected data. The findings in this study show that waqf in Thailand can be found in various forms and mainly property waqf which includes mosque buildings, Islamic schools, agricultural land and rental houses. Cash can also be found as a part of the process to purchase of waqf properties. These waqf properties are managed by mosque committee but are not required to report to the Provincial Islamic Committee. As a result, the information on the value of waqf cannot be found anywhere. The willingness of waqf contributors and no provisions of the law are the two main issues confronting waqf management in Thailand. This paper provides basic waqf information in Thailand and leads the way for further studies and subsequently effective model of waqf in a non-Muslim country. =========================================== Wakaf dalam berbagai bentuk telah ditemukan dalam komunitas Muslim di seluruh Thailand. Namun, sejumlah kecil pertanyaan sistematis telah dilakukan untuk mendokumentasikan informasi dasar seperti bentuk, manajemen dan dampak dari wakaf di negara tersebut. Sebagai hasil dari itu, sulit untuk menyelidiki lebih lanjut apakah wakaf dilaksanakan sesuai tujuannya untuk pembangunan sosial-ekonomi masyarakat Muslim atau sebaliknya. Oleh karena itu penelitian ini bertujuan untuk melakukan pemeriksaan awal terhadap bentuk, manajemen, dan isu-isu tentang wakaf di wilayah mayoritas Muslim di provinsi Satun di Thailand selatan. Dalam rangka penarikan kesimpulan, dilakukan pendekatan kualitatif. Wawancara mendalam digunakan untuk mengumpulkan informasi dari para Imam. Teknik purposive sampling digunakan untuk memilih responden yang memiliki pengetahuan yang memadai mengenai topik ini. Analisis naratif adalah metode analisis terhadap data yang telah dikumpulkan. Hasil penelitian ini menunjukkan bahwa wakaf di Thailand dapat ditemukan dalam berbagai bentuk dan terutama wakaf properti yang meliputi bangunan masjid, sekolah-sekolah Islam, lahan pertanian dan rumah sewa. Kas juga dapat ditemukan sebagai bagian dari proses untuk membeli properti wakaf. Wakaf properti ini dikelola oleh komite masjid, tetapi tidak diharuskan untuk melapor ke Komite Islam Provinsi. Akibatnya, informasi tentang nilai wakaf tidak dapat ditemukan dimanapun. Kesediaan kontributor wakaf dan tidak ada ketentuan hukum adalah dua isu utama yang dihadapi manajemen wakaf di Thailand. Penelitian ini memberikan informasi wakaf dasar di Thailand dan membuka jalan untuk studi lebih lanjut dan model wakaf yang efektif setelah ini di negara non-Muslim.
PUBLIC PERCEPTION ON GOVERNMENT SPENDING IN ACEH: AN ANALYSIS BASED ON MAQASID PERFORMANCE PAIRWISE MATRIX (MPPM) Muhammad Dayyan; Mustafa Omar Mohammed
Share: Jurnal Ekonomi dan Keuangan Islam Vol 3, No 2 (2014)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (977.619 KB) | DOI: 10.22373/share.v3i2.1344

Abstract

Governments provide a host of goods and services to their citizens to achieve various socio-economic objectives. Such spending is done through various programs that include social security, education, infrastructure, health and economic. Several conventional approaches for measuring efficiency of government expenditure have been proposed in the literature. Most of these measures are quantitative in nature. For government spending based on Shari’ah oriented public policy (al-Siyasah al-Shar’iyyah), which is value loaded, there is a need for complementary qualitative yardstick to measure whether such spending achieves Maqasid al-Shari’ah. The present study has made use of content analysis to develop a Maqasid Performance Pairwise Matrix (MPPM), as one of the tools of Islamic oriented public policy (al-Siyasah al-Shar’iyyah); to measure the public perception on government expenditure in Aceh in eight areas and the extent to which the expenditure conforms to Maqasid al-Shari’ah. MPPM was used as an instrument to survey 233 respondents in Aceh. The data from the survey were validated analyzed using SPSS version 18.0. The findings from the study are mixed. Government spending in Aceh in Education and health achieved results at the level of Complements (Hajiyat), beyond the basic need (Daruriyat). Whereas in the other six areas, which include economics, public services and housing, government spending is only able to satisfy the basic needs of the Acehnese. The study concludes with recommendations and suggestions for future research. =========================================== Pemerintah menyediakan tempat barang dan jasa untuk warga negara mereka untuk mencapai berbagai tujuan sosial-ekonomi. Seperti pengeluaran, yang dilakukan melalui berbagai program termasuk jaminan sosial, pendidikan infrastruktur, kesehatan dan ekonomi. Beberapa pendekatan konvensional untuk mengukur efisiensi pengeluaran pemerintah telah ada dalam sejumlah literatur. Sebagian besar pendekatan ini bersifat kuantitatif. Untuk belanja pemerintah berdasarkan kebijakan publik yang berorientasi syariah (al-Siyasah al-Shar'iyyah), yang penuh dengan nilai- nilai, ada kebutuhan untuk melengkapi tolok ukur kualitatif untuk mengukur apakah pengeluaran tersebut mencapai Maqasid al-Syari'ah. Penelitian ini menggunakan analisis isi untuk mengembangkan Maqasid Kinerja Berpasangan Matrix (MPPM), sebagai salah satu alat kebijakan publik berorientasi Islami (al-Siyasah al-Shar'iyyah); untuk mengukur persepsi publik atas belanja pemerintah di Aceh pada delapan daerah serta sejauh mana pengeluaran sesuai dengan Maqasid al-Syari'ah. MPPM digunakan sebagai instrumen untuk menyurvei 233 responden di Aceh. Data dari survei ini dianalisis validitasnya dengan menggunakan SPSS versi 18.0. Temuan dari penelitian ini adalah bervariasi. Belanja pemerintah di Aceh dalam bidang pendidikan dan kesehatan mencapai hasil pada tingkat komplemen (Hajiyat), di luar kebutuhan dasar (Daruriyat). Sedangkan di enam daerah lain, yang meliputi ekonomi, pelayanan publik dan perumahan, belanja pemerintah hanya mampu memenuhi kebutuhan dasar masyarakat Aceh. Studi ini memberi kesimpulan dengan rekomendasi dan saran untuk penelitian di masa yang akan datang.
How Do Sharia Supervisory Board and Good Corporate Governance Relate to Islamic Banks Performance? Rustam Hanafi; Abdul Rohman; Dwi Ratmono
Share: Jurnal Ekonomi dan Keuangan Islam Vol 10, No 2 (2021)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2412.922 KB) | DOI: 10.22373/share.v10i2.11112

Abstract

This study aims to investigate the relationship between the characteristics of the Sharia Supervisory Board (SSB) and Good Corporate Governance (GCG) on the performance of Islamic Banks (IBs). Data were collected from 14 IBs listed on the Financial Services Authority (OJK) during 2013–2019. The multiple regression results empirically show that SSB with the academic position as professor shows a significant positive relationship on IBs performance. Meanwhile, SSB with doctoral education has no positive relationship with IBs performance. Although it is not positively correlated, doctoral education is still needed but with a background in law or sharia education, economics including finance or accounting, and muamalah. Educational background is proven to have a significant positive relationship with IBs' performance. Meanwhile, SSB, which only has a finance or accounting background, does not positively affect IBs' performance. In addition, GCG shows a very significant positive relationship with the IBs' performance. It indicates that effective and efficient governance by the Board of Directors, Board of Commissioners, and SSB through implementing better GCG and sharia principles will improve IBs performance.==========================================================================================================ABSTRAK – Bagaimana Kaitan Dewan Pengawas Syariah dan Good Corporate Governance dengan Kinerja Bank Syariah? Penelitian ini bertujuan untuk mengetahui hubungan antara karakteristik Dewan Pengawas Syariah (DPS) dan Good Corporate Governance (GCG) terhadap kinerja Bank Syariah (BS) di Indonesia. Data dikumpulkan dari 14 BS yang terdaftar di OJK selama periode 2013-2019. Berdasarkan hasil regresi berganda secara empiris menunjukkan bahwa DPS yang memiliki jabatan akademik sebagai profesor menunjukkan hubungan positif yang signifikan dengan kinerja BS. Sedangkan DPS dengan pendidikan doktor tidak memiliki hubungan positif dengan kinerja BS. Walaupun tidak berkorelasi positif, pendidikan doktor tetap diperlukan tetapi dengan latar belakang pendidikan hukum atau syariah, ekonomi termasuk keuangan atau akuntansi, dan muamalah. Karena latar belakang pendidikan tersebut terbukti memiliki hubungan positif yang signifikan dengan kinerja BS. Sedangkan DPS yang hanya berlatar belakang keuangan atau akuntansi tidak menunjukkan hubungan positif dengan kinerja BS. Selain itu, GCG menunjukkan hubungan positif yang sangat signifikan dengan kinerja BS. Hal ini menunjukkan bahwa tata kelola yang efektif dan efisien oleh Dewan Direksi, Dewan Komisaris, dan DPS melalui penerapan prinsip-prinsip GCG dan syariah yang lebih baik akan meningkatkan kinerja BS.
ANALISIS PENERAPAN PRINSIP MENGENAL NASABAH PADA BANK ACEH SYARIAH BANDA ACEH Husnawati Husnawati
Share: Jurnal Ekonomi dan Keuangan Islam Vol 2, No 1 (2013)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (827.081 KB) | DOI: 10.22373/share.v2i1.1404

Abstract

This study aims to identify the systems and procedures that is applied at Bank Aceh Syariah (BAS) Banda Aceh in knowing of its customers. In specific, it aims to analyze the effectiveness of the implementation of Knowing Your Customer (KYC) Principle at BAS. This study employs both primary and secondary data which was obtained through field and library research. The data was analyzed using descriptive analysis method. The results show that in knowing its customers, BAS Banda Aceh taken several steps of customer identification includes the identity check, occupation, source of funds, and the purpose of the use of funds. The implementation of the KYC principle in BAS Banda Aceh has effectively overcome and prevented the banking crimes such as money laundering. The implementation of the principle is intended to embolden the implementation of prudential principles in order to reduce business risks such as operational risk, legal risk, concentration risk, and reputational risk. =========================================== Penelitian ini bertujuan untuk mengidentifikasi sistem dan prosedur yang diterapkan Bank Aceh Syariah (BAS) Banda Aceh dalam mengenal nasabah. Secara khusus, penelitian bertujuan untuk menganalisis efektifitas penerapan Prinsip Mengenal Nasabah pada BAS. Data untuk penelitian ini bersumber dari data primer melalui kajian lapangan, dan data sekunder melalui kajian kepustakaan. Analisis data menggunakan metode deskriptif analisis. Dari hasil penelitian dapat diketahui bahwa sistem dan prosedur yang diterapkan BAS Banda Aceh dalam mengenal nasabah yaitu identifikasi calon nasabah yang meliputi identitas, pekerjaan, sumber dana dan tujuan penggunaan dana yang dilengkapi dokumen pendukung. Penerapan Prinsip Mengenal Nasabah (Know Your Customer Principle) pada BAS Banda Aceh efektif dalam mengatasi kejahatan-kejahatan dalam dunia perbankan seperti pencucian uang. Penerapan prinsip tersebut dimaksudkan agar mendorong terselenggaranya prinsip kehati-hatian dalam rangka mengurangi risiko usaha yang dihadapi bank dalam menjalankan kegiatan usaha yaitu operational risk, legal risk, concentration risk, dan reputational risk.
ANALISIS MANAJEMEN RISIKO PRODUK KAFALAH (STUDI PADA BANK MUAMALAT INDONESIA BANDA ACEH) Satria Munawir
Share: Jurnal Ekonomi dan Keuangan Islam Vol 3, No 1 (2014)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (672.943 KB) | DOI: 10.22373/share.v3i1.1052

Abstract

Kafalah is a guarantee of a guarantor, either in the form of self assurance and treasure to the second party in relation to the rights and obligations of both parties that the other party. In banking sector, implementation of the concept is well known as a bank guarantee, which is a guarantee in the form of paper issued by the bank which resulted in the obligation to pay to the party receiving the collateral if the guaranteed party breach the contract. This article aims to study the implementaion of kafalah product at BMI Banda Aceh including strategies in preventing risks related the products. It also examines the implementation of kafalah from an Islamic perspective. In finding the answer, this article employes qualitative approach. Data was collected through field research and library research which was then analized using descriptive analysis method. The results show that the product kafalah undertaken by BMI Branch of Banda Aceh is a form of insurance that includes guaranteed tender, performance bonds, warranties advance, and guarantee maintenance with a deposit of 100% cash collateral to the insurance value is small and a deposit of 60% of fixed asset plus 40% cash collateral for eprtanggungan whose value is greater than the value of the desired assurance customers. Moreover, the client or the insured must enter into cooperation agreements with project leaders to work on a particular project. Tips management undertaken by BMI Branch Banda is analyzing the customer or contractor using character analysis and collateral is more dominant than the overall analysis of 5C, because the BMI-related risks faced by the provision of guarantees / kafalah is credit risk and reputation risk. From the Islamic perspective, the implementation of kafalah has complied with Islamic jurisprudence. Keywords: Analysis, Risk Management, Kafalah, Bank Muamalat Indonesia
FACTORS INFLUENCING THE PRICE OF INDONESIA SOVEREIGN SUKUK IN SECONDARY MARKET Muhammad Fatih Al Aziz; Irfan Syauqi Beik; Achmad Firdaus
Share: Jurnal Ekonomi dan Keuangan Islam Vol 8, No 1 (2019)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (710.695 KB) | DOI: 10.22373/share.v8i1.4162

Abstract

The paper analyses four influencing factors toward the Indonesian sovereign sukuk price in the secondary market during the period January 2015 to June 2018, namely liquidity, coupon, maturity and the Indonesia composite index (ICI). The model used is multiple linear regression analysis with time series data obtained from the Ministry of Finance of Indonesia. The results of the analysis show that liquidity had a significant positive effect on the sovereign sukuk price in the secondary market, that coupon also had a significant positive effect; maturity had a significant negative effect, while the Indonesia composite index had a significant positive effect.==============================================================================================Faktor-faktor yang Mempengaruhi Harga Sukuk Indonesia di Pasar Sekunder. Makalah ini menganalisis empat faktor yang mempengaruhi harga sukuk Indonesia di pasar sekunder selama periode Januari 2015 hingga Juni 2018, yaitu likuiditas, kupon, jatuh tempo dan indeks harga saham gabungan (IHSG). Model yang digunakan adalah analisis regresi linier berganda dengan data deret waktu diperoleh dari Kementerian Keuangan Indonesia. Hasil analisis menunjukkan bahwa likuiditas berpengaruh positif signifikan terhadap harga sukuk negara di pasar sekunder, kupon juga berpengaruh positif signifikan, maturitas berpengaruh negatif signifikan, sedangkan indeks harga saham Indonesia berpengaruh positif signifikan terhadap harga sukuk Negara di Pasar Sekunder

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