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Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah

isbank
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Published by Sekolah Tinggi Ekonomi dan Bisnis Syariah Indo Global Mandiri Palembang

ISSN : 24609595 EISSN : 26865149 DOI : https://doi.org/10.36908/isbank

Core Subject : Economy, Humanities, Science, Education, Social,

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah is an open access peer-reviewed online journal that provides a forum for sharing scientific studies on Islamic economics and banking. Editors welcome articles and research reports that address current issues such as: sharia economics, sharia business, sharia banking and sharia management.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 189 Documents

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Indonesian Sharia Bank KUR Innovation Through A Digital Platform Kartika Marella Vanni; Tria Noviani
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 8 No 2 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v8i2.635

The ease of transactions at financial institutions has now been facilitated by the existence of technology that is updated on an ongoing basis. This is also what makes Islamic banking innovate on its products, one of which makes people's business credit (KUR) sharia accessible through a digital platform in collaboration with the telecommunications service company "Telkomsel". This easy access to Sharia KUR financing can be accessed through platforms available on your cellphone under the name DigiPOS and 99%Usahaku. With this innovation, it is hoped that business actors can increase their capacity to go digital so they can compete with established businesses. The existence of this phenomenon, the author will discuss about how the mechanism of KUR Syariah and implementation of digital-based KUR Syariah. The research method that the author uses is descriptive qualitative research using field research. The data source used is primary data collected using direct interview techniques with Indonesian Islamic Banks. And secondary data were taken from various literatures related to research.

Family Financial Management through Islamic Family Wealth Management Fadilla Fadilla; Ahmad Farhan; Choiriyah Choiriyah
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 8 No 2 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v8i2.639

During the global financial industry 5.0, it was easier for people to make loans both to banks or make loans online. To meet the needs of their lives, the community also no longer needs to come to the market, it is enough to press one of the applications on their respective mobile phones. The convenience of this technology gives birth to a culture of consumerism in society and people are more easily in debt. The research method used in this research is library research. This study seeks to explain to the community how important it is to control finance with the Islamic Family wealth management approach. The results suggest to families to fulfil the main points first in the order of (1) Wealth Accumulation, (2) Wealth protection, (3) Wealth purification, (4) Wealth Distribution.

Analysis of Calculations And Reporting of Annual Corporate Income Tax At PT. Interconterminal Indonesia Year 2020 Aris Munandar; Aliyeva Patimat Shapiulayevna; Harsi Romli
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 8 No 2 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v8i2.689

The calculation and reporting of the Annual Corporate Income Tax Return is a tax obligation that must be fulfilled by corporate taxpayers no later than the fourth month at the end of the tax period. This study aims to analyse whether the calculation and reporting of the Annual Corporate Income Tax Return that has been carried out by PT. Intercon Terminal Indonesia complies with Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax and Regulation of the Director General of Taxes Number PER-19/PJ/2014 concerning the Second Amendment to Regulation of the Director General of Taxes Number Per-34/Pj/2010 Concerning the Forms of Annual Income Tax Returns for Individual Taxpayers and Corporate Taxpayers Along with Instructions for Filling In. The results of the study conclude that in calculating and reporting the Annual Corporate Income Tax Return PT. Intercon Terminal Indonesia has not fully complied with the Income Tax Law and Director General of Tax Regulations. So that in 2020, the company should have recorded a loss of Rp. 3,308,457,027 and overpaid tax of Rp. 437,556,885.

The Effect of Digital Transformation On The Revitalization of Msmes In Pandemi Time With Digital Literacy As An Intervening Variable (Case Study of Micro Enterprises in the City of Bukittinggi) Dhea Ananda Puteri; Asyari Asyari
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 8 No 2 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v8i2.695

This study analyzes whether the application of digital transformation affects the revitalization of MSMEs during the pandemic and whether it can be mediated by digital literacy. Using a sample of 378 respondents from micro-sector MSMEs in Bukittinggi City in 2021, this study reveals that the application of digital transformation and digital literacy is positively related to the revitalization of MSMEs, which in this case uses business performance indicators to serve as a basis for determining the level of success. from the revitalization of SMEs. This finding offers empirical evidence about the importance of digital literacy in the relationship between implementing digital transformation and revitalizing MSMEs during the pandemic. This shows that the implementation of digital transformation will not succeed without an educational intermediary for digital technology itself. Furthermore, this study recommends strategies to improve the application of digital transformation for MSME business actors by increasing digital literacy of business actors

Sayyid Mahmud Taleghani's Economic Thinking Contribution To The Development of The Contemporary Islamic Economy Achmad Irwan Hamzani; Nur Khasanah
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 8 No 2 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v8i2.696

This article discusses the contribution of Sayyed Mahmud Teleghani's economic thought to the development of contemporary Islamic economics. To know and understand the contribution of Sayyed Mahmud Teleghani's economic thought to the development of contemporary Islamic economics. The data used are primary data taken from Teleghani's works and secondary data from various documents obtained both online and offline and analyzed descriptively. The results of this article show that as one of the important figures in the Iqtishad school, teleghani transmits many of his economic ideas which play an important role in the development of contemporary Islamic economics. One of the important concepts is about humans as economic actors whereas Teleghani believes that humans have internal principles in the form of a desire for wealth and external impulses that are strongly influenced by the environment and economy. Therefore, three major thoughts become the focus of the economy, namely, property and ownership, freedom, and circulation of money. To achieve harmony, the state must play an important role, especially in decision making and the allocation of resources, the role of the state, prohibiting usury and optimizing zakat, as well as allocating well the concepts of production, distribution, and consumption.

The Influence of Academic Pressure, Academic Procrastination and Ability with Self Efficacy as a Moderating Variable on Student Academic Fraud Behavior Murdiana Murdiana; Efendri Efendri; Zainul Kisman; Dwi Sunu Kanto
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 8 No 2 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v8i2.698

This study aims to analyze the effect of academic pressure, academic procrastination, and ability with self-efficacy as a moderating variable on student academic cheating. The population used in this study were Trilogy University students. The sample was determined using a purposive sampling method. The data analysis technique uses Partial Least Square (PLS) with the SEM (Structural Equation Modeling) method or the Structural Equation Model with the PLS Warp program. The data source used is primary data obtained by distributing questionnaires. The results of this study indicate that academic pressure, academic procrastination, and ability to have a positive and significant effect on academic cheating and self-efficacy do not moderate the impact of the three independent variables above on academic cheating.

The Influence of Deposit Fee And Late Fine On Customer Satisfaction of Bsi Gunung Tua Gold Pawn Bana Darwisah Pohan; Tuti Anggraini
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 8 No 2 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v8i2.705

This study aims to understand the effect of safekeeping fees (ujrah) and fines for late payment of gold pawn products on customer satisfaction at Bank Syariah Indonesia (BSI) KCP Gunung Tua. This type of research is quantitative research with the sample is 95 respondents. Using data collection techniques in the form of a questionnaire. Data analysis is using, namely the Validity test, reliability test, normality test, classic assumption test, multiple linear regression analysis, partial test (t test), simultaneous test (F test), and test the coefficient of determination (R2). From the results of the study it was concluded that together with the cost of safekeeping (ujrah) and late payment fines for gold pawn products, they have an effect and are partial to gold pawn customer satisfaction. Simultaneously, the value of Sig. namely 0.000 <0.05 and fcount 42.020 > ftable 3.10. Partially, the value of Sig. X1 = 0.000 and X2 = 0.000, then the value of both <0.05 and with tcount X1 = 3.156 and X2 = 4.187 > ttable 2.604.

The Urgency of Islamic Business Ethics In The Era of The Industrial Revolution 4.0 Havis Aravik; Makmun Harun; Rahma Febrianti
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 8 No 2 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v8i2.706

This article describes the urgency of business ethics in the era of the industrial revolution 4.0. The article is qualitative research in the type of literature research. This research is the analytical description and data analysis using the deductive thinking method. The study results showed that in the era of the industrial revolution 4.0. There are fundamental changes in various fields; one of them is the business field. For that, ethics is needed so the business can generate profits for all. Numerous Islamic business ethics are always relevant in business activities, such as honesty, selling goods according to quality, not using oaths, being loose and generous, building good relations between colleagues, orderly administration, and transparently setting the price is essential for business activities. So the business carried out produces peace and prosperity in the hearts and minds of business people. The corporation has to follow moral and religious values and does not break human principles.

Bibliometric Mapping of Research Developments Using Qardh Financing Topics On Google Scholar Using Vosviewer Parman Komarudin; Muhammad Sodiki; Imro Atut Toyyibah; Syahrani Syahrani; Zakiyah Zakiyah
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 8 No 2 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v8i2.716

Al-Qardh is a bailout or loan for people who need fast funds, one of the bank's services in serving the community, apart from kafalah, hiwalah and others. This study aims to determine the development of research publications within a period of 13 (thirteen) years, determine the direction of qardh financing research trends, identify the relationship between scientific concepts, and find out the knowledge network of qardh financing based on keywords (co-occurrence) and author collaboration ( co-authorship). The method used in this study is descriptive bibliometric analysis, the data used was taken from 2010-2022. Data collection was carried out based on the Google scholar database with the keyword qardh financing and additional supporting keywords including Qardhul Hasan, soft loans, Islamic financing, Islamic banking, with a publication limit of 1000 journals. Data collection was carried out using Publish or Perish (PoP) software as metadata. Data analysis was performed using Vosviewer software as a medium for bibliometric analysis. The results of the study show that in the last 13 years, the number of publications regarding qardh financing research indexed by Google Scholar has fluctuated, but in terms of quantity it has increased significantly.

Implementation of Wadi'ah Academic In Sharia Banking Choiriyah Choiriyah; Dwi Noviani; Richway Richway
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 9 No 1 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 202
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v9i1.777

Public interest in muamalah according to shari'ah is a growing factor in the Indonesian economy. To develop society, the principle of Islamic Banking Institutions or Syari'ah Banking is to dismantle the interest system and replace it with a system for measuring the results of savings and loan operations. The most common form of fundraising contract in Islamic banks is the savings contract, which is also known as the wadi'ah contract. This study uses a constructive paradigm with a qualitative descriptive analysis for this type of research conducted on the literature. To process data, users use two types: secondary data and primary data. Data collection techniques are carried out using documentation studies. Data analysis uses content analysis with a more thorough process which includes categorization and selection in an in-depth format. In the process of collecting and analyzing data, researchers used two models of triangulation of sources. According to evidence, Wadi'ah helps those in need. Based on its application in Islamic banking, the term "wadi'ah contract" is divided into two categories, namely "Safe Keeping" and "Safe Deposit Box". "Safe Keeping" refers to the safekeeping of documents, contracts and other important documents, while "Safe Deposit Box" refers to the safekeeping of important papers, contracts and other documents. Every sharia banking organization must carry out its banking activities in accordance with Islamic sharia principles, especially those related to credit procedures. Islamic banking not only has a destination, but also has various problems. Including sharia products and tabling based on wadi'ah contracts.

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Ahmad Tohir

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Jl. Jend. Sudirman KM.4 No.629, 20 Ilir D. IV, Kec. Ilir Tim. I, Kota Palembang, Sumatera Selatan 30129

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Sumatera selatan

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ahmad Tohir

Contact Email isbank@stebisigm.ac.id

Phone +6281315545733

Journal Mail Official isbank@stebisigm.ac.id

Editorial Address Jl. Jend. Sudirman KM.4 No.629, 20 Ilir D. IV, Kec. Ilir Tim. I, Kota Palembang, Sumatera Selatan 30129

Location Kota palembang, Sumatera selatan INDONESIA

Abstract

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Abstract

Abstract

Abstract

Abstract

Abstract

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Abstract

Contact Name
Ahmad Tohir

Contact Email
isbank@stebisigm.ac.id

Phone
+6281315545733

Journal Mail Official
isbank@stebisigm.ac.id

Editorial Address
Jl. Jend. Sudirman KM.4 No.629, 20 Ilir D. IV, Kec. Ilir Tim. I, Kota Palembang, Sumatera Selatan 30129

Location
Kota palembang,

Sumatera selatan

INDONESIA