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Program Studi Manajemen Perbankan Syariah - Fakultas Ekonomi dan Bisnis Islam – Universitas Islam Negeri Imam Bonjol Padang, Sungai Bangek, Balai Gadang, Kec. Koto Tangah, Padang, Sumatera Barat.
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Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan
Published by Universitas Islam Negeri Imam Bonjol Padang
ISSN : 25285629     EISSN : 25285637     DOI : http://dx.doi.org/10.15548/al-masraf
Core Subject : Economy,
Economics, Econometrics & Finance
The journal is published twice a year in June and December. Contains scientific articles in the form of research, analysis study, theoretical study and review of studies in the field of banks and financial institutions. Publishing this journal aims to increase the quantity and quality to spread knowledge and also as a means of communication between scientists, practitioners, students and observers of the banks and financial institutions
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 140 Documents
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FINANCIAL INCLUSION AND MUQASAH AR-RIBHI IN REPAYMENT FINANCING IN BMT DISFA LIDIAN HANDAYANI; JULITASARI JULITASARI; CITRA LESTARI; CITRA PERTIWI; DIAN PERTIWI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 1 (2021): Januari - Juni 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i1.373

Abstract

Baitul Maal wat Tamwil (BMT), as a representation of an inclusive financial institution, must have a special strategy to attract and expand access to people who need financing. The portion of Murabaha financing is the largest attracting customer interest from the total financing at Islamic financial institutions in Indonesia, including BMT, compared to other contracts. Therefore, implementing a policy on Murabaha financing at BMT basically supports financial inclusion. One of the strategies implemented by BMT is to provide a Margin discount (Muqasah Ar-Ribhi) in Repayment Before due date on Murabaha financing at one of the BMTs in South Sumatra, namely BMT Assyafi'yah Berkah Nasional, Tugumulyo Ogan Komering Ilir Branch, South Sumatra. The research data was obtained through a qualitative study process sourced from BMT. Primary data related to the application of the Muqasah Ar-Ribhi Application in Repayment Before due date in Murabaha Financing at BMT As-Syafi'iyah, was obtained through interviews with both management and customers, and supported by several archives and documents from BMT. Secondary data is sourced from books, journals, and records related to Margin deductions (Muqasah Ar-Ribhi) or inclusion of financial institutions. This research begins with a desk review of secondary data and materials from previous studies, then continues with observations, interviews, and case studies. Research data were analyzed following three stages of Huberman's analysis: data reduction, data display, and data verification. The results of the study indicate that BMT As-Syafi'iyah applies a policy of giving margin discounts, whose accounting application is in accordance with PSAK 102, where the profit of Murabaha is recognized proportionally. Regarding the amount of the margin discount given to the buyer, it is left to BMT's policies and considerations. The research findings also show that the existence of this policy has accelerated the expansion of access for other customers who need financing, so that it can be said to support the inclusion of financial institutions.
MOBILE BANKING BANK ISLAM APAKAH KONSUMEN PUAS EGI GUMALA SARI; ANDRIANI SYOFYAN; YUSUF FAISAL
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 2 (2021): Juli - Desember 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i2.376

Abstract

ANALISIS PERAMALAN RASIO PROFITABILITAS BANK TABUNGAN NEGARA SYARIAH MENGGUNAKAN METODE ANALISIS TREND KUADRATIK M ZAKI MUBARAK LUBIS
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 7, No 2 (2022): Juli - Desember 2022
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v7i2.305

Abstract

The primary factor in the investment that investors will issue is profitability. Although a company's prospects can be determined, it is required to predict the production that will be generated in order to identify potential future markets. By utilizing the Return on Assets (ROA) and Return on Equity (ROE) ratios, this study aims to examine forecasting the profitability ratios at the Islamic State Savings Bank (BTN). The data ranges from 2016 to 2021. Quadratic trend analysis is used to process the data. The forecasting of ROA and ROE using the quadratic trend approach may be summarized based on the findings of the study that has been done as follows: namely the results of forecasting ROA BTN Syariah of 0.9514 in 2022, 1.312 in 2023 and 1.7994 in 2024. Meanwhile ROE of BTN Syariah is 17.088 in 2022, 23,988 in 2023 and 32,768 in 2024.
POTENSI PEER TO PEER LENDING SHARIAH UNTUK PEMULIHAN EKONOMI UMKM PASCA COVID 19 DI INDONESIA HULWATI HULWATI; SLAMET MUJIONO; AHMAD WIRA; ABDI FADHLAN
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 7, No 2 (2022): Juli - Desember 2022
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v7i2.330

Abstract

Tujuan penelitian adalah untuk menjelaskan potensi Peer to Peer Lending Syariah terhadap pemulihan ekonomi pasca Covid 19 di Indonesia. Survei yang dilakukan oleh Perusahaan Mitrausaha di Indonesia atau Fintech Modalku menyebutkan bahwa 70% pinjaman online adalah untuk kepentingan bisnis mereka selama Covid 19. Sejak Fintech Syariah muncul pada tahun 2017, jumlah perusahaan Fintech Syariah bertambah sebanyak 7 perusahaan pada tahun 2019. Sedangkan pada tahun 2020 bertambah 12 Perusahaan. Total aset Fintech Syariah sebagai pemberi pinjaman tercatat sebesar 36 miliar pada Februari 2020 dan meningkat menjadi 61 miliar selama Covid 19. Studi ini menegaskan Peer to Peer Lending Syariah dalam pemulihan ekonomi pasca Covid 19, dan menganalisis potensinya dalam Indonesia. Data dianalisis secara deskriptif kualitatif, selain itu penelitian ini menggunakan studi literatur seperti website OJK, Covid, dan fintech. Dapat dikatakan Peer to Peer Lending Syariah memiliki potensi karena memiliki sistem penyaluran dana yang fleksibel yang digabungkan antara dana investor dan dana sosial seperti zakat, sadaqah, dan wakaf. Selain itu, Peer to Peer Lending Syariah mampu mendukung pendanaan Covid 19 melalui program dana pemulihan dengan program pembiayaan sosial berupa qardh al-hasan (pinjaman kebajikan). Sistem ini memberikan solusi bagi peminjam untuk mengatasi pembiayaan yang terbebani dengan sistem bunga selama masa Covid 19.
IMPLEMENTASI DAN KONTRIBUSI KAIDAH AL-MASYAQQĀH TAJLIB AL-TAYSIR TERHADAP PERILAKU EKONOMI MASYARAKAT DI ERA 4.0 PANDU SALSABILA IRTIQOULI'ULYA
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 1 (2021): Januari - Juni 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i1.297

Abstract

Qawa'id fiqhiyyah al-Masyaqqāh Tajlib al-Taysir merupakan landasan bersama bagi pemikiran dan tindakan sosial masyarakat dan memberikan pedoman kepada seluruh masyarakat dan negara Indonesia. Apalagi di era Revolusi Industri 4.0, terdapat berbagai interaksi dengan orang lain. Penelitian ini berfokus pada kajian qawa’id Fiqhiyah al-Masyaqqāh Tajlib al-Taysir yang berarti Kesulitan akan Melahirkan Kemudahan, serta penerapannya terhadap perilaku ekonomi dalam masyarakat di era Revolusi Industri 4.0. Dalam hal ini, memahami kaidah al-Masyaqqāh Tajlib al-Taysir diperlukan untuk melakukan ijtihad atau pembaharuan pikiran. Adanya kaidah fikih, menjadi alasan mengapa Islam, dengan segala perangkatnya, sangat terlibat dalam persoalan-persoalan perilaku manusia dalam rangka memenuhi kebutuhan hidup sehari-hari, baik kebutuhan sosial maupun ekonomi. Hal ini dapat terbukti ketika Allah Swt memperbolehkan umat Muslim untuk bertransaksi dengan kaum yang non-Muslim, bahkan Allah Swt juga memberikan keleluasaan kepada para mukallaf dalam menentukan aktifitas ekonominya yang disesuaikan dengan kadar kemampuannya. Namun, masyaqqah dibatasi oleh syariat untuk menjaga kemaslahatan manusia dari aturan yang dibuat oleh sang pencipta.
TRADISI JULA-JULA MASYARAKAT MELAYU DALAM PERSPEKTIF EKONOMI ISLAM NUR AZLINA; SITI ASIAM
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 1 (2021): Januari - Juni 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i1.372

Abstract

Penelitian ini bertujuan untuk mengetahui tinjauan ekonomi Islam terhadap praktik Jula-jula Kurban masyarakat melayu. Adapun manfaat penelitian ini adalah diharapkan dapat memberikan sumbangan pemikiran kepada masyarakat luas tentang tinjauan ekonomi Islam terhadap praktik jula- jula kurban di Kecamatan Bantan. Penelitian ini merupakan penelitian kualitatif dengan sumber data didapatkan dari wawancara dan observasi. Wawancara dilakukan terhadap pengurus dan anggota jula-jula kurban. Hasil peneltian menunjukkan bahwa pelaksanaan jula-jula dilakukan dengan sukarela dan tanpa paksaan. Dalam tinjauan secara menyeluruh pelaksanaan jula-jula kurban di Kecamatan Bantan sudah sesuai dengan prinsip ekonomi Islam, Tauhid, keadilan, Nubuwwah, khilafah, dan Ma’ad.
FINANCIAL INCLUSION AND MUQASAH AR-RIBHI IN REPAYMENT FINANCING IN BMT DISFA LIDIAN HANDAYANI; JULITASARI JULITASARI; CITRA LESTARI; CITRA PERTIWI; DIAN PERTIWI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 1 (2021): Januari - Juni 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i1.387

Abstract

Baitul Maal wat Tamwil (BMT), as a representation of an inclusive financial institution, must have a special strategy to attract and expand access to people who need financing. The portion of Murabaha financing is the largest attracting customer interest from the total financing at Islamic financial institutions in Indonesia, including BMT, compared to other contracts. Therefore, implementing a policy on Murabaha financing at BMT basically supports financial inclusion. One of the strategies implemented by BMT is to provide a Margin discount (Muqasah Ar-Ribhi) in Repayment Before due date on Murabaha financing at one of the BMTs in South Sumatra, namely BMT Assyafi'yah Berkah Nasional, Tugumulyo Ogan Komering Ilir Branch, South Sumatra. The research data was obtained through a qualitative study process sourced from BMT. Primary data related to the application of the Muqasah Ar-Ribhi Application in Repayment Before due date in Murabaha Financing at BMT As-Syafi'iyah, was obtained through interviews with both management and customers, and supported by several archives and documents from BMT. Secondary data is sourced from books, journals, and records related to Margin deductions (Muqasah Ar-Ribhi) or inclusion of financial institutions. This research begins with a desk review of secondary data and materials from previous studies, then continues with observations, interviews, and case studies. Research data were analyzed following three stages of Huberman's analysis: data reduction, data display, and data verification. The results of the study indicate that BMT As-Syafi'iyah applies a policy of giving margin discounts, whose accounting application is in accordance with PSAK 102, where the profit of Murabaha is recognized proportionally. Regarding the amount of the margin discount given to the buyer, it is left to BMT's policies and considerations. The research findings also show that the existence of this policy has accelerated the expansion of access for other customers who need financing, so that it can be said to support the inclusion of financial institutions.
TRADISI JULA-JULA MASYARAKAT MELAYU DALAM PERSPEKTIF EKONOMI ISLAM NUR AZLINA; SITI ASIAM
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 7, No 2 (2022): Juli - Desember 2022
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v7i2.388

Abstract

PENGEMBANGAN PERTANIAN KOMODITI EKSPOR KAKAO MELALUI PENDEKATAN GREEN ECONOMY DI ERA REVOLUSI 4.0 WAHYUNI LELY AUGUSNA; DARNELA PUTRI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 5, No 1 (2020): Januari - Juni 2020
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v5i1.393

Abstract

PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN PADA PEMERINTAH DAERAH KABUPATEN DAN KOTA PROVINSI SUMATERA BARAT TAHUN 2016 - 2019 GINA RUFAYDA
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 2 (2021): Juli - Desember 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i2.395

Abstract

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