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Nurul Azizah Azzochrah
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Kunuz: Journal of Islamic Banking and Finance
Published by Institut Agama Islam Negeri Manado
ISSN : 2807680X     EISSN : 2807615X     DOI : 10.30984/kunuz
Core Subject : Economy,
Economics, Econometrics & Finance
Kunuz: Journal of Islamic Banking and Finance mainly focuses on Islamic banking and finance, with various approaches of normative, philosophy, history, sociology, anthropology, theology, psychology, economics and is intended to communicate the original researches and current issues on the subject. Detailed scopes of articles accepted for submission to Kunuz: Journal of Islamic banking and finance are: • Finance: 1. Financial systems 2. financial accounting 3. Financial management 4. financial analysis models and their applications, and 5. Financial Technology • Banking: 1. Banking Systems 2. Banking management 3. Monetary institutions 4. Banking concepts and their structures 5. Banking operational management 6. Banking financial management 7. Islamic banking its concepts and practices.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 45 Documents
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Analysis Produk Keuangan Syariah Sukuk Trimulato, Trimulato
Kunuz: Journal of Islamic Banking and Finance Vol 1 No 2 (2021)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.744 KB) | DOI: 10.30984/kunuz.v1i2.72

Abstract

The development of the financial industry continues increase people are increasingly interested in using Islamic financial products. The products offered are increasingly varied to meet the needs of the community. In addition to providing benefits, Islamic financial products can contribute widely to the development of the country, in this case, the Sukuk product. Legally, Sukuk or Islamic bonds, get the law first, when compared to Islamic banks. Sukuk has law number 19 of 2008 concerning State Sharia Securities (SBSN). The Sukuk instrument continues to grow and can provide benefits for investors and benefits for the country's development. The purpose of this study is to determine the development of state Sukuk products, and analysis of Islamic financial products. The method used is qualitative, with a literature study approach. The data sources used are secondary data, data that has been presented by certain institutions and then processed, and from other sources deemed relevant to the theme. The data collection technique used is literature study from several sources, both from books, journals, and others. The analytical technique used is descriptive qualitative, describes the development of Sukuk products in 2020 to 2021, and describes the analysis of the Sukuk ijarah products. The results of this study indicate that there are developments in state Sukuk in the 2019 to 2020 period, PBS Auction Sukuk, PBS Private Placement Sukuk, SNI, SPN-S, Rite Sukuk (SR), and Savings Sukuk (ST) grew by 40.80 percent. Auction PBS Sukuk grew by 39.59, PBS Private Placement Sukuk grew by 214.39%, SR grew by 72.93%, SNI Sukuk by 26.86 percent. Meanwhile, SNI Sukuk decreased by -30.01% and ST decreased by -35.76 percent. Analysis of Islamic sharia financial products, especially with the ijarah scheme. There is a sale and purchase transaction is considered engineered, then the resale of assets from the investor to the issuer such as a sale and purchase transaction is prohibited. Buying and selling of Sukuk assets which are then leased back and have a time limit and conditions on the object of sale and purchase, making the seller not have control over the asset. Then the sale and purchase can become a sale and purchase without the obligation to resell the product that has been purchased if the owner of the goods can return the money for the goods he sells.
Implementasi Akuntansi Manajemen Lingkungan Pada perusahaan-Perusahaan di PT. Kawasan Industri Makassar (Kima) Kasmawati, Kasmawati; Wulandari, Fitri; Ahmad, Salman; Bahri, Syamsul
Kunuz: Journal of Islamic Banking and Finance Vol 1 No 2 (2021)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.429 KB) | DOI: 10.30984/kunuz.v1i2.118

Abstract

Tujuan penelitian ini yaitu untuk mengetahui implementasi akuntansi lingkungan yang ditinjau dari teori Triple Bottom Line sebagaimana yang diungkapkan oleh john elkington bahwa Triple Bottom Linetidak hanya melihat aspek profit (keuntungan) sebagai acuan utama dalam aktivitas perusahaan. Dalam menjawab permasalahan tersebut, penulis menggunakan paradigma kualitatif dengan pendekatan interpretatif. Pendekatan ini merupakan sebuah sistem sosial yang memaknai perilaku secara detail langsung mengobservasi. Interpretif melihat fakta sebagai sesuatu yang unik dan memiliki konteks dan makna yang khusus sebagai esensi dalam memahami sesuatu. Dalam penelitian ini, yang menjadi subjek penelitian adalah perusahaan-perusahaan di Kawasan Industri Makassar (KIMA) sedangkan informan pada penelitian ini adalah manajer atau karyawan di perusahaan-perusahaan PT KIMA dalam hal ini yang berperan langsung terhadap lingkungan serta masyarakat yang ada di sekitar KIMA.Hasil penelitian ini menunjukkan bahwa kegiatan-kegiatan akuntansi lingkungan atau CSR pada perusahaan-perusahaan di PT KIMA terutama PT wijaya Karya Beton dan PT Anugrah Cemerlang Indonesia secara umum telah memenuhi teori atau konsep Triple Bottom Lineyang mencakup pada tiga unsur utama yaitu, profit, people dan planet. Tanggung jawab ekonomi (profit)kedua perusahaan dapat dilihat pada produk-produk yang dihasilkan dari kegiatan operasional bisnisnya. Tanggung jawab lingkungan (planet) kedua perusahaan maupun semua perusahaan- perusahaan di PT KIMA dapat dilihat dari program-program CSR bidang lingkungan secara nyata dilakukan untuk menyelamatkan dan melestarikan lingkungan seperti penanaman pohon dan tempat pembuangan limbah kegiatan perusahaan. Tanggung jawab sosial (people) secara nyata dilaksanakan perusahaan-perusahaan PT KIMA melalui aktivitas CSR pada bantuan sarana ibadah dan bantuan sarana kesehatan.
The Effect of Covid-19 Pandemic on the Soundness of Islamic Banks in Indonesia SISWANTORO SISWANTORO
Kunuz: Journal of Islamic Banking and Finance Vol 2 No 1 (2022): Vol2 No 1 (2022)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.527 KB) | DOI: 10.30984/kunuz.v2i1.170

Abstract

The purpose of this study is to answer the debate regarding the impact of the Covid-19 pandemic on the soundness of Islamic banks in Indonesia. In this study, the soundness of Islamic banking is measured using the RGEC method. The object of the research is focused on all Islamic banking companies operating in Indonesia with a total population of 14 companies. The data is the annual reports of the company in the period before and after the pandemic, namely the 2019 and 2020 periods. After the sample selection process was carried out, only 12 companies remained that met the criteria for further analysis. The data analysis technique used descriptive statistical analysis and different tests with paired sample t-test and Wilcoxon signed-rank test which had previously passed the normality test. The results showed that only the capital adequacy ratio indicator experienced significant differences before and after the Covid-19 pandemic in Indonesia, while the other three indicators showed no significant differences. This indicates that Islamic banking is still quite capable of overcoming the impact of the pandemic so that it does not have a serious effect on the soundness of Islamic banking.
General Public Perception of The Existence of Sharia Bank (Case Study in Tambakroto Village, Kajen District) Sifa Uchtiat Suhita; Hendri Hermawan Adinugraha
Kunuz: Journal of Islamic Banking and Finance Vol 2 No 1 (2022): Vol2 No 1 (2022)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.456 KB) | DOI: 10.30984/kunuz.v2i1.180

Abstract

This study aims to determine the general public's perception of the existence of Islamic banks in Tambakroto village, Kajen sub-district. This research is a qualitative research with a descriptive approach. Data collection techniques through observation, interviews, and documentation of the local community. Meanwhile, the data analysis method uses interactive analysis techniques with analysis components consisting of data reduction, data presentation, and drawing conclusions/verification. The results of this study explain that people basically know about Islamic banks but do not know the concept of Islamic banks. Low knowledge is caused by various factors ranging from self where the family environment is not familiar with Islamic banks, when the location for Islamic banks is far not as much as conventional banks so that people are reluctant to switch to Islamic banks in addition to self factors related to targets where people hope in the future regarding bank progress. sharia in Tambakroto village. The factors that underlie the lack of knowledge of Islamic banks make people less interested in saving, transactions and other activities in Islamic banks. Efforts to overcome all problems and perceptions in Tambakroto village which can be started from socialization so that in the future Tambakroto village will experience progress in knowledge, interests, views about Islamic banks.
Analisis Kepuasan Nasabah Pengadain Syariah: Bukti Empiris dari Shopping Center Manado Elsita Mayaranti Radja; Sukmawati Muarif; Rosdalina Bukido
Kunuz: Journal of Islamic Banking and Finance Vol 2 No 1 (2022): Vol2 No 1 (2022)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.296 KB) | DOI: 10.30984/kunuz.v2i1.185

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas pelayanan karyawan terhadap kepuasan nasabah di unit Pegadaian Syariah (UPS) Shopping Center Manado. Metode yang digunakan metode kuantitatif deskriptif, dimana data yang dikumpulkan adalah respon nasabah (95 responden) Unit Pegadaian Syariah (UPS) Shopping Center Manado dengan menggunakan teknik pengumpulan melalui Observasi dan Kuesioner. Teknik Analisis data yang digunakan adalah regresi linear sederhana dan data penelitian ini diolah menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa kualitas pelayanan Pegadaian Syariah berpengaruh dan signifikan terhadap kepuasan nasabah dibuktikan dengan uji korelasi product moment yang memperoleh hasil 0,702 >0. Maka Ho ditolak dan Ha diterima. Berdasarkan hasil uji koefisien determinasi diketahui nilai R2 (R Square) 0,493 atau sekitar 49,3%. Hal ini berarti bahwa pengaruh variabel independen terhadap variabel dependen adalah sebesar 49,3%. Sedangkan, sisanya 51,7% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini. Sehingga Variabel Independen (Kualitas Pelayanan) berpengaruh signifikan terhadap Variabel Dependen (Kepuasan Nasabah).
How Do Public Perceiv of Branchless Banking Through Brilink Agents? A Field Research in Kaliputu Kudus Village Alina Rusda; violanita angga astrini; Kharis Fadlullah Hana
Kunuz: Journal of Islamic Banking and Finance Vol 2 No 1 (2022): Vol2 No 1 (2022)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.367 KB) | DOI: 10.30984/kunuz.v2i1.227

Abstract

Improving banking services is useful for attracting customer interest and creating new features and products through quality technology. However, some Indonesians still do not know how to use sophisticated and efficient banking services, especially people who live far from the office. This study aims to solve public perceptions of the existence of branchless banking through aspects of trust, service quality, and facilities provided by BRILink. The method used is qualitative with a phenomenological approach. The data in this study were obtained through interviews and observations with BRILink owners and customers in the Kaliputu area. This study focuses on public perceptions of user convenience, usability, and risk on the BRILink. This study reveals that informants using BRILink have met the trust indicators, service quality, and facilities at BRILink agents. These three indicators give rise to public perceptions regarding the ease of use, the benefits of services, and the risks that exist in BRILink. Service quality is the clearest indicator in BRILink services. It is recommended that indicators regarding public perception of BRILink should be improved so that further research can be maximized.
Customer Understanding of the Profit-Sharing Ratio at Muamalat Bank Fitria Ayu Lestari Niu; Karlina Aprilianingrum Bawenti; Syarifuddin Syarifuddin
Kunuz: Journal of Islamic Banking and Finance Vol 2 No 1 (2022): Vol2 No 1 (2022)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.063 KB) | DOI: 10.30984/kunuz.v2i1.228

Abstract

This study aims to determine the customer understanding of the profit-sharing ratio at Muamalat Bank Branch Manado using a qualitative method. The data in this study were obtained through triangulation techniques consisting of interviews, observations, and documentation. The data analysis method used includes the stages of data reduction, data presentation, and concluding. The result showed that, generally, the customer understanding of the profit-sharing ratio of savings products at Bank Muamalat is still inadequate. Customers do not understand clearly and in detail savings products (names and types of the savings product). It caused customers not to get an explanation and product knowledge from the bank at the beginning of the account opening. In explaining his understanding of profit-sharing, the customer depends on his educational background and profession. Customer understanding can also be seen from the selected savings products where the main informant has prime savings while the regular informant chooses everyday savings. The implications for knowledge are sozialication role from the bank, educational and occupational backgrounds as factors that affect the level of customer understanding. For the bank to provide feedback as material for the improvement of the quality of banking services and products based on Islamic principles and competitive for its share
Minat Nasabah dalam Menggunakan Mobile Banking Jenius BTPN Manado Anatasha Nursaphira Patangari; Abdul Syafiq Mahmud; Misbahul Munir Makka
Kunuz: Journal of Islamic Banking and Finance Vol 2 No 1 (2022): Vol2 No 1 (2022)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.102 KB) | DOI: 10.30984/kunuz.v2i1.230

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor apa saja yang mempengaruhi minat nasabah dalam menggunakan mobile banking Jenius, mobile banking jenius adalah salah satu fasilitas dari Bank BTPN dimana yang biasanya bank ini menyediakan layanan hanya untuk para pension namun sekarang bank btpn sudah mengeluarkan fasilitas yang bisa dipakai oleh non pension, apliaksi mobile banking memungkinkan nasabah sebuah bank dapat melakukan hampir semua jenis transaksi melalui sarana internet. Penelitian di lakukan di kota Manado dengan menggunakan metode penelitian kualitatif, metode pengumpulan data dilakukan dengan tiga cara yaitu observasi. Wawancara, dan dokumentasi, pengumpulan data dilakukan untuk memperoleh data di lapangan, kemudian di analisis secara deskriptif kualitatif. Hasil temuan penelitian menunjukkan bahwa ketertarikan nasabah terhadap mobile banking karena kemudahan, kenyamanan, dan keamanan yang diberikan oleh aplikasi mobile banking jenius, dengan kemudahan yang diberikan nasabah bisa melakukan transaksi dimana saja dan kapan saja tanpa harus ke bank
Potret Akuntansi Pohongi Berbasis Nilai Budaya Islam Gorontalo: Studi Etnometodologi Islam Mohamad Anwar Thalib
Kunuz: Journal of Islamic Banking and Finance Vol 2 No 2 (2022)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v2i2.283

Abstract

This study aims to photograph the practice of capital accounting based on the local wisdom values of the Gorontalo community. This study uses an Islamic ethnomethodology approach which is under the Islamic paradigm. There are five data analysis stages: charity, knowledge, faith, revelation information, and good deeds. The study results found that patience and belief that the Creator has arranged sustenance are non-material assets owned by the coachmen. This capital makes them stick with the profession even though the number of users is getting smaller. In the culture of the people of Gorontalo, patience and belief in God are often expressed through lumadu tanggalo duhelo”, which means full of patience in dealing with problems. This research contributes to presenting the concept of capital accounting based on Islamic cultural values in the Gorontalo area. This study also confirms that accounting is a science that requires cultural values and faith in God
Permasalahan Kredit Perbankan Syariah: Analisis Manajemen Risiko Kredit di Bank Muamalat Manado Cantika Aurelia Ramadina Taha; Chadijah Haris; Rosdalina Bukido
Kunuz: Journal of Islamic Banking and Finance Vol 2 No 2 (2022)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v2i2.353

Abstract

This study describes the effectiveness of credit risk management at Bank Muamalat. The research was conducted at Bank Muamalat Manado. Researchers used qualitative research methods with a descriptive approach. The primary data was collected using semi-structured interviews with Bank Muamalat Manado, and then a three-stage analysis was carried out, data reduction, presentation, and decision-making. Researchers found effectiveness in controlling credit risk at Bank Muamalat. This can be proven by the significant decrease in 2018-2019, namely from 226 to 117 total customers with problems. In addition, researchers also found that in 2020-2021, 198 to 184 total customers with problems. There are two ways of controlling credit risk applied by Bank Mualamat. First, the selection of four criteria, namely personality, psychology, capacity, capital, collateral, and situation. Second, so there are no troubled customers, the bank takes four stages: voluntary payments, AYDA, WO, and collateral auctions. Both of these methods are very important to reduce the occurrence of non-tearing financing. However, credit risk at Bank Muamalat can arise if the evaluation of potential clients and financing strategies from financial institutions are not strict.

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