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Contact Name
zainuddin
Contact Email
z.nudien@gmail.com
Phone
+6282281538984
Journal Mail Official
z.nudien@gmail.com
Editorial Address
Jln. Lintas Timur KM. 36 Indralaya, Kab. Ogan Ilir, Sumatera Selatan
Location
Kab. ogan ilir,
Sumatera selatan
INDONESIA
LA RIBA: Jurnal Perbankan Syariah
ISSN : -     EISSN : 27747336     DOI : https://doi.org/10.53649/lariba
Core Subject : Economy,
This journal focuses on the development and dissemination of research in the field of Islamic finance and banking
Articles 75 Documents
KEUANGAN SOSIAL ISLAM DALAM MENGHADAPI WABAH COVID – 19 Ahmadan, Darsih
LA RIBA: Jurnal Perbankan Syariah Vol. 1 No. 02 (2020): Juni 2020
Publisher : Program Studi Perbankan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/lariba.v1i02.183

Abstract

Islamic Social Finance has an important position in overcoming the socio-economic problems of the community and helping the government overcome the covid problem -19 As a country with the largest Muslim majority, it can maximize the potential of Islamic social funds managed by Zakat, Infaq and Alms Management Organizations (OPZIS), managing institutions waqf (LPW) and microfinance institutions or Baitul Mal wat Tamwil (BMT). ZIS funds are empowered to provide basic basic needs, such as the provision of staple food, protective equipment for health and hygiene, in this condition the community is disrupted from the economic side. Waqf funds or assets can be empowered to help provide good sanitation facilities in the community and to provide clean water sources. If possible, endowment funds can also help provide health equipment that has continuous benefits such as breathing aids, ventilators or other needs. Furthermore, the role of BMT provides financial stimulus such as the distribution of benevolent loans or qardhul hasan, leeway in cooperation agreements (mudharabah) that can help the community to run micro businesses again. Slowly but surely the wheels of the economy of the lower classes will not stop if this solutive step is carried out. The Waqf Institution can also provide a development role by providing labor intensive programs to absorb labor, MSME business development land and also commercial projects.
BEREKONOMI DAN BERTRANSAKSI DENGAN ATURAN SYARIAH Sungkawaningrum , Fatmawati; Muhammad, Nashih
LA RIBA: Jurnal Perbankan Syariah Vol. 1 No. 02 (2020): Juni 2020
Publisher : Program Studi Perbankan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/lariba.v1i02.184

Abstract

In this world Allah SWT creates and provides everything for us human beings. Whatever things that humans need are available in this universe. In the development of human life that is equipped with this lust, of course, have desires and goals. There are various forms and norms and ways to live it as a human being. We expect to always get what we want, and get what we aspire to. Various aspects of the road and ways to go through it. In front of us there are many paths to choose from which we will pass, and there are many people who have built the road. Anyone who will pass directly and indirectly will follow from any rules and burdens that can pass that road. What is meant by the road is the rule of the architect who made or built the road. Will choose a conventional path or, choose the path according to Islamic sharia. Clearly the concept is that there are differences between the two road rules. The purpose of this paper is to build awareness in the community for the development of quality human resources and philanthropic practices so that the practice of usury in the community can be eroded. The methodology of this research is literature study and observations in the community. Muslims have been provided a way of creation of Allah SWT, but the way is in the form of an essential concept that is the Islamic economic concept that prohibits the element of riba in it.
ANALISIS PENGARUH VARIABEL MAKRO TERHADAP KINERJA REKSADANA SYARIAH DI INDONESIA DAN MALAYSIA PERIODE 2011-2017 Hairunnisa
LA RIBA: Jurnal Perbankan Syariah Vol. 1 No. 02 (2020): Juni 2020
Publisher : Program Studi Perbankan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/lariba.v1i02.185

Abstract

This study aims to analyse the effect of inflation, currency exchange, economic growth and crude oil price on the performance of islamic mutual funds in Indonesia and Malaysia in 2011-2017. The purpose of this study is to analyse the difference between the performance of islamic mutual funds in Indonesia and Malaysia. All types of mutual funds in Indonesia and Malaysia are used in this study and tested using Ordinary Least Square (OLS) method. Simultaneously, inflation, currency exchange, economic growth and crude oil price have an effect on the performance of both Indonesia and Malaysia. Partially, it is found that inflation, currency exchange and crude oil price do not have any effect on islamic mutual funds in Indonesia and Malaysia. However, economic growth has only a significant effect on Indonesia’s mutual funds but not Malaysia.
TINJAUAN FATWA DEWAN SYARIAH NASIONAL TERHADAP ANALISIS IMPLEMENTASI AKAD MURABAHAH Muslim Soli, Hakim
LA RIBA: Jurnal Perbankan Syariah Vol. 1 No. 02 (2020): Juni 2020
Publisher : Program Studi Perbankan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/lariba.v1i02.186

Abstract

This study aims to determine the implementation of the murabahah contract at the Prosumen Amanah Mandiri BMT based on a fatwa from the DSN. This type of research is qualitative research. This research was collected through observation, interviews and documentation. The respondents in this study amounted to 6 (six) people. The respondents included 3 (two) people from the Mandiri Prosumen Amanah BMT and 3 (people) customers. The results showed that the implementation of the murābah̩ah contract at the PAM BMT had its standard operational procedures by OJK provisions. The implementation of the murābah̩ah contract at BMT PAM is by the Fatwa of the National Sharia Council NO.04 / DSN-MUI / IV / 2000 concerning the murābah̩ah looking at the mechanism of the procedure for implementing the murābahāah contract at BMT PAM.
PENDAPAT MASYARAKAT TERHADAP SERTIFIKASI HALAL MAJELIS ULAMA INDONESIA (MUI) TENTANG PEMOTONGAN AYAM POTONG Hidayani
LA RIBA: Jurnal Perbankan Syariah Vol. 1 No. 02 (2020): Juni 2020
Publisher : Program Studi Perbankan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/lariba.v1i02.187

Abstract

The effect or slaughtering relation in syar’ih way (halal) on broiler product with buying interest at Inpres Kamboja. The purpose of this research in theoretical hopefully there will be a knowledge progres for economic Islam theory especially about how important slaughter in syar’ih way (halal) for the product that will be comsumed by muslim. In this research, the writer is about to position to make it even stronger about the theory which has existed before. Islam consumption theory and communication theory. In an effort to answer the problem of this research, the writer is using quantitative research. Therefore, the existence of halal sertification on broiler product means the entrepreneur has been contribute in applying the principles of Islamic comsumption for consumers in Indonesia. Next, about public awareness of the broiler product because of halal sertification or syari’ah slaughtering can provide employment and health insurance in society. So that in the end it will reduce the development of illegal broiler houses and provide new employment or reducing unemployment because it absorbs labor as more consumer demand on broiler in syari’ah way.
DETERMINAN KEPATUHAN WAJIB PAJAK (STUDI KASUS BADAN PENDAPATAN DAERAH KABUPATEN MUARA ENIM Chusnul Khotimah, Itsnaini
LA RIBA: Jurnal Perbankan Syariah Vol. 1 No. 02 (2020): Juni 2020
Publisher : Program Studi Perbankan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/lariba.v1i02.188

Abstract

The Earth and building tax is a tax that must be paid by any citizen who owns the Earth and the building.The tax is managed by the office in the district or city and as the regional original revenue for a district or city.Of course in carrying out its duties there are several obstacles faced by the district office or the city.Therefore, the restorers examine the determinant of the taxpayer compliance that occurred at the Regional Revenue Board of Muara Enim regency.The study uses quantitative descriptive methods and data analysis, the pattern of relations between exogenous and endogenous variables in research illustrated using the Partial Least Square-Path Modeling (PLS-PM) approach.In this study found supporting and inhibitory factors of citizens in complying with paying the Earth and building tax on the Revenue board of Muara Enim regency.Taxpayer compliance, taxpayer awareness and socialization services become an influence for Wrga in the Mematihu to pay the Earth and building tax on the income agency of Muara Enim regency.The influence of other factors is 27.8% against taxpayer compliance.
ANALISIS STRATEGI PENGEMBANGAN BAITUL MAAL WAT TAMWIL (BMT) DALAM PENINGKATAN KESEJAHTERAAN MASYARAKAT DI SUMATERA SELATAN Ratna
LA RIBA: Jurnal Perbankan Syariah Vol. 1 No. 02 (2020): Juni 2020
Publisher : Program Studi Perbankan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/lariba.v1i02.189

Abstract

This study aims to describe the development conditions of BMT, analyze the strategy of developing BMT as a savings and loan cooperative and Islamic finance in the city of southern Sumatera, and analyze the role of BMT in improving the welfare of surrounding communities. The data used in this study are primary data obtained from the observation process and some interview processes. The analysis is carried out by descriptive analysis method based on the theory obtained through library studies. The results of this study indicate that BMTs are now alive and well is BMT who continues to make improvements. The strategy used to adjust conditions, which part should be strengthened and supported so that customers remain loyal to BMT; and BMT has a role, among others, is to keep the community away from the moneylenders or usury, invites the public to entrust their money to BMT, the micro business community is invited to be more disciplined in managing the financial results of their business, and help people who are just starting a business, or whose business is already running in financing, so that the business can grow and develop, so that prosperity will be achieved.
PENGARUH PERAN ISLAMIC CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Aprillia Aeni, Herni; Jamilah Khairany, Saskia; Vegirawati, Titin
LA RIBA: Jurnal Perbankan Syariah Vol. 2 No. 01 (2020): Desember 2020
Publisher : Program Studi Perbankan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/lariba.v2i01.190

Abstract

This study aims to determine and empirically examine the effect of Islamic corporate governance and audit quality on earnings management. The type of research used is quantitative using secondary data in the form of data from the financial statements of Islamic banks listed on the OJK website from 2015 to 2019. The sampling method in this study uses purposive sampling with a sample of 13 Islamic banks in Indonesia with a 5 years period. research. This study uses a panel data regression test. In this study, earnings management is measured using discretionary accruals. The results show that the percentage of the influence of Islamic corporate governance and audit quality on earnings management is 15.41%. The t test results indicate that the Islamic corporate governance variable has no significant effect on earnings management and audit quality has a positive effect on earnings management.
PERAN PEGADAIAN SYARIAH SEBAGAI SOLUSI DI TENGAH PANDEMI COVID-19 PADA MASYARAKAT INDONESIA Hidayani
LA RIBA: Jurnal Perbankan Syariah Vol. 2 No. 01 (2020): Desember 2020
Publisher : Program Studi Perbankan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/lariba.v2i01.191

Abstract

Sharia pawnshop is one of the BUMNs engaged in financial inclusion, PT Pegadaian (Persero) also supports the government’s programs in the welfare of the society. Sharia pawnshops as a solution that arise in the midst of public anxiety about the current uncertain situation. Sharia pawnshops are a tool that in principle is very helpful for the community. In this current era of globalization, people want things that are instant, practical, and easy to get. However, in real conditions, the community is not supported by basic competence. We all know that not everyone has a stable economic condition, and Pegadaian has become an alternative for most people when they are in urgent need of funds, especially in the current covid-19 situations. As for items that can be pawned, such as gold, gadgets, cameras, electronic goods and vehicles. The higher the value of the goods that you are pawning, the higher the loan amount you will get. The process is fast and there are not too many requirements and in minimal risk, this is what causes many people go to Pegadaian.
ANALISIS PSBB (PESTA HASANAH BERBAGI BAHAGIA) BNI SYARIAH SOLUSI DIMASA PANDEMI COVID 19 Chusnul Khotimah, Itsnaini
LA RIBA: Jurnal Perbankan Syariah Vol. 2 No. 01 (2020): Desember 2020
Publisher : Program Studi Perbankan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/lariba.v2i01.192

Abstract

This research aims to describe the BNI Syariah PSBB (Party of Hasanah Sharing) program during the COVID-19 Pandemic. Covid 19 has affected various aspects of people's lives in Indonesia. One of them is the weakening economic aspect. The Central Statistics Agency (BPS) for the August period stated that economic growth in Indonesia in the second quarter of 2020 was minus 5.32%. However, for the banking aspect, the capital of the banking industry increased 23.2% from July 22.96%. And Islamic banking itself has experienced a growth of 9.22% from 2019. PSBB is one of the BNI Syariah programs to increase DPK. What is known that BNI Syariah during the COVID 19 pandemic experienced an increase in TPF by 21.76% year on year (YOY) in the third quarter of 2020. The author uses descriptive qualitative research methods based on the theory obtained through study literature. The results of this study indicate that the PSBB (Pesta Hasanah Berbagi Bahagia) program as a program to increase TPF at BNI Syariah has been said to be successful. Where many customers deposit their funds in BNI Syariah through the PSBB (Pesta Hasanah Berbagi Bahagia) program. Because the PSBB (Pesta Hasanah Berbagi Bahagia) program uses a type of Mudharabah and Wadiah contract with three products, namely BNI Prima iB Hasanah, BNI Bisnis iB Hasanah and BNI iB Hasanah. Another reason customers choose PSBB (Pesta Hasanah Berbagi Bahagia) is that at the beginning of the Top Up, the customer has immediately received a gift in the form of goods, received his loyal monthly profit sharing and locked deposits for only 3 months.