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INDONESIA
Margin : Jurnal Bisnis Islam dan Perbankan Syariah
Published by Sekolah Tinggi Agama Islam Ma`arif Kalirejo Lampung Tengah
ISSN : -     EISSN : 28281802     DOI : 10.58561
Core Subject : Education,
Other
Margin: Jurnal Bisnis Islam dan Perbankan Syariah adalah media publikasi ilmiah peer-review yang berfokus pada hasil penelitian di bidang Ilmu Bisnis , Perbankan Syariah, Ilmu Ekonomi , Ekonometrika dan Keuangan . Jurnal ini diterbitkan oleh Program Studi Perbankan Syariah STAI Ma`arif Kalirejo Lampung Tengah dengan EISSN : 2828-1802 dan terbit berkala dalam dua kali setiap tahun pada Februari dan Agustus.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Volume 2 Nomor 2 Agustus 2023" : 5 Documents clear
Strategi Pemasaran Syariah Dalam Mempertahankan Eksistensi Lembaga Keuangan Syariah Ditengah Pandemi Covid-19 Afifuddin, M.
Margin: Jurnal Bisnis Islam dan Perbankan Syariah Volume 2 Nomor 2 Agustus 2023
Publisher : Sekolah Tinggi Agama Islam Ma`arif Kalirejo Lampung Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58561/margin.v2i2.89

Abstract

In the midst of the economic crisis that hit Indonesia and even the whole world due to the Covid-19 pandemic and the current tight competition of sharia institutions, one of which is sharia cooperatives that continue to strive to maintain their existence in society through the attention of members and always provide excellent service to members, marketing (marketing) is one of the methods used to attract members. This research is a field research. In accordance with the title that the researcher adopted, this research uses a qualitative approach. While the data analysis using the inductive method. The technique used to determine the validity of the data in this study are: Triangulation. Based on the results of the discussion, it can be concluded that the Islamic marketing strategy in maintaining the existence of Islamic financial institutions in the midst of the Covid-19 pandemic is by implementing sharia marketing strategies, public relations strategies, communication strategies, and producer creative strategies. The sharia marketing strategy can maintain existence in the midst of the Covid-19 pandemic, this is evident from the addition of the number of new members during the Covid-19 pandemic. The implementation of an optimal strategy can be used as an effort to increase the number of customers, so that the company's assets will increase and can maintain the existence of Islamic financial institutions.
Pengaruh Rekonsiliasi Terhadap Efektivitas Pengendalian Kas : ( Study Kasus Pada Pondok Pesantren Mafatikhul Huda Sendangasri Lampung Tengah ) Hujaimah, Siti; Novian , Hendra
Margin: Jurnal Bisnis Islam dan Perbankan Syariah Volume 2 Nomor 2 Agustus 2023
Publisher : Sekolah Tinggi Agama Islam Ma`arif Kalirejo Lampung Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58561/margin.v2i2.96

Abstract

Rekonsiliasi adalah proses penyocokan data transaksi keuangan yang diproses dengan beberapa sistem / subsistem yang berbeda berdasarkan dokumen sumber yang sama. Laporan keuangan merupakan tolak ukur dan evaluasi kinerja manajerial dan organisasi. Pemakai eksternal menjadikan laporan keuangan sebagai salah satu bentuk mekanisme pertanggungjawaban dan sebagai dasar untuk pengambilan keputusan. Pondok pesantren Mafatikhul Huda telah menyajikan atau membuat laporan keuangan dalam bentuk pembukuan dengan menggunakan pencatatan single entry. Jenis metode yang dilakukan dalam penelitian adalah metode kuantitatif yang menggunakan metode ex post facto. Hasil penelitian menyimpulkan bahwa rekonsiliasi berpengaruh terhadap efektivitas pengendalian kas pada Pondok Pesantren Mafatikhul Huda Sendangasri.
Standar Akuntansi Keuangan (PSAK) 102 Tentang Pembiayaan Murabahah Dalam Penerapan Akuntansi Syariah Pada PT. Bank Pembiayaan Rakyat Syariah Metro Madani Anwar L Nata, Andrian
Margin: Jurnal Bisnis Islam dan Perbankan Syariah Volume 2 Nomor 2 Agustus 2023
Publisher : Sekolah Tinggi Agama Islam Ma`arif Kalirejo Lampung Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58561/margin.v2i2.97

Abstract

The purpose of this study is to determine the recognition and measurement of murabahah transactions based on PSAK 102 at PT. Metro Madani Sharia People's Financing Bank, presentation of murabahah transactions based on PSAK 102 at PT. Metro Madani Sharia People's Financing Bank, disclosure of murabahah transactions based on PSAK 102 at PT. Metro Madani Sharia People's Financing Bank. Related to the research title, this research was conducted using field research methods with a qualitative approach. Based on the results of the research and discussion, it is known that murabaha transactions can be made through orders or without orders. However, this found that the. condition in the bank only entered into a murabaha contract after receiving an order from a customer. The item is recognized as a murabaha asset inventory. At the time of acquisition, murabahah assets are recognized as inventories at cost. At the time of the murabahah contract, murabahah receivables are recognized at the acquisition cost of murabahah assets plus the agreed profit. At the end of the financial reporting period, murabahah receivables are valued at net realizable value, namely the balance of receivables less allowance for possible losses on receivables. The murabahah assets are measured at cost. Murabaha assets will not experience an impairment due to wear and tear before being given to the customer. This research is because the goods are not held first by the bank but are held directly by the customer. Presentation of murabahah receivables in the balance sheet is the amount of net realizable value, namely the balance of murabahah receivables minus allowance for possible losses on receivables. Deferred murabahah margin is presented as a deduction for murabahah receivables. Deferred murabahah expenses are presented as a deduction from murabahah payables. Murabahah receivables have been disclosed in the balance sheet at net realizable value. Murabahah receivables are disclosed at net realizable value. The deferred murabaha margin has been presented in the profit or loss report, so that it is in accordance with the Statement of Financial Accounting Standards. Suggestions in this study are for PT. Metro Madani Syariah People's Financing Bank to be able to present financial reports that are not based on OJK or make two complete financial reports, namely financial reports according to OJK and financial reports according to PSAK 102. For further research so that the data obtained is more valid, it is necessary to pay attention to the recording of related journals with murabaha.
Daya Saing Komoditas Lada Di Indonesia Tahun 2018-2022 Riani, Novi
Margin: Jurnal Bisnis Islam dan Perbankan Syariah Volume 2 Nomor 2 Agustus 2023
Publisher : Sekolah Tinggi Agama Islam Ma`arif Kalirejo Lampung Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58561/margin.v2i2.98

Abstract

The development of Indonesia's pepper production with its total area, as well as pepper exports as seen from the export volume and export value, which fluctuate every year. The aim of this research is to determine the competitiveness of pepper commodities in Indonesia in 2018-2022 and to find out what influences the competitiveness of pepper commodities in Indonesia in 2018-2022. The types and sources of data used in this study are quantitative data types originating from secondary data. Based on the results of the research and discussion above, the conclusion in this study is that Indonesia's RCA value shows a value of more than one, which means that Indonesia has strong competitiveness in the pepper commodity so that Indonesia's competitiveness for pepper can be said to be above the world average. Factors (variables) that together significantly influence the competitiveness (RCA) of pepper in Indonesia are pepper production, pepper prices, world pepper prices and exchange rates. The factor (variable) that individually has a significant effect on the competitiveness (RCA) of pepper commodities in Indonesia is the exchange rate. The advice that can be given in this study is to increase the competitiveness of the pepper commodity in Indonesia, it is necessary to increase the quality and quantity of sales of pepper by developing and increasing exports of pepper in processed form, so as to increase the volume and value of pepper exports. To increase pepper production in Indonesia, several ways can be done, namely by providing training and guidance to farmers and the pepper processing industry, providing facilities, and increasing research related to pepper processing techniques and processes. Thus the pepper commodity can remain competitive in the international market.
Strategi Perbankan Syariah di Indonesia dalam Mengatasi (Kredit Macet atau Pembiayaan Bermasalah) Suharto, Budi
Margin: Jurnal Bisnis Islam dan Perbankan Syariah Volume 2 Nomor 2 Agustus 2023
Publisher : Sekolah Tinggi Agama Islam Ma`arif Kalirejo Lampung Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58561/margin.v2i2.99

Abstract

Kredit macet atau pembiayaan bermasalah merupakan salah satu tantangan utama yang dihadapi oleh industri perbankan, termasuk perbankan syariah di Indonesia. Penelitian ini bertujuan untuk menganalisis strategi-strategi yang digunakan oleh perbankan syariah di Indonesia dalam mengatasi masalah tersebut. Metode penelitian yang digunakan melibatkan studi pustaka untuk mengumpulkan informasi terkini tentang strategi-strategi yang diterapkan oleh perbankan syariah dalam menghadapi kredit macet. Hasil penelitian ini menunjukkan bahwa perbankan syariah di Indonesia mengadopsi berbagai strategi, termasuk penerapan prinsip syariah dalam penilaian risiko kredit, pengembangan program edukasi keuangan bagi nasabah, restrukturisasi kredit, dan kolaborasi dengan lembaga penjaminan kredit. Meskipun berbagai strategi ini telah membantu perbankan syariah mengatasi pembiyaan bermasalah, tantangan masih ada dalam hal implementasi yang efektif dan pengawasan yang ketat.

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