scholarly journals Pengungkapan Pendapatan Non Halal pada Laporan Keuangan Bank Umum Syariah

2021 ◽  
Vol 4 (1) ◽  
pp. 67
Author(s):  
Ria Anisatus Sholihah
Keyword(s):  
Financial Institutions ◽  
Commercial Banks ◽  
Research Method ◽  
Financial Institution ◽  
Financial Statements ◽  
Islamic Banks ◽  
Financial Reports ◽  
The Public ◽  
Descriptive Approach ◽  
Operational Activities

<p class="bdabstract">Islamic Bank as a type of Islamic financial institution has the authority to collect and distribute funds to the public. In carrying out its operational activities, Islamic Banks have transactions that can lead to non-halal income because Islamic Banks also make transactions with Conventional Financial Institutions. PSAK 101 has regulated the disclosure of no n-halal income as part of the Report on the Sources and Use of Virtue Fund. The purpose of this study is to determine the description and disclosure of non-halal income in the financial statements of Islamic Commercial Banks. This study uses a qualitative research method with a descriptive approach. The subjects of this study were 14 Islamic Commercial Banks operating nationally and publishing complete financial reports in 2019 on the official website of Islamic Commercial Banks. The results showed that non-halal income from 14 Islamic Commercial Banks have been disclosed in accordance with PSAK 101, namely the Report on the Sources and Use of Virtue Funds. However, not all banks disclose in detail the reasons for the occurrence and use of non-halal income in the Notes to Financial Statements.</p>

scholarly journals Debt And Equity-Based Financing, Size And Islamic Banks Profitability: Empirical Evidence From Indonesia

2019 ◽  
Vol 12 (2) ◽  
pp. 227
Author(s):  
Rofiul Wahyudi ◽  
Siti Mujibatun ◽  
Riduwan Riduwan
Keyword(s):  
Capital Structure ◽  
Empirical Evidence ◽  
Research Method ◽  
Financial Institution ◽  
Islamic Banking ◽  
Model Estimation ◽  
Islamic Banks ◽  
Financial Reports ◽  
The Public ◽  
Structure Scheme

<em></em><em></em><p><em>Islamic</em><em> Banking as a financial institution functions to collect and distribute funds to the public. To carry out these functions, the capital structure scheme uses debt and equity based financing. In addition, the implementation is also influenced by the size which ultimately affect the performance of Islamic banking.</em><strong><em> </em></strong><em>This study aims to examine debt and equity-based financing, size and Islamic banks profitability: empirical evidence from Indonesia. The research method used is model estimation test of Moderated Regression Analysis (MRA) to see size as moderation variable. Banks profitability is represented by ROA and ROE. This study uses Islamic bank panel data from financial reports published during the sample period covering 2008-2017. The empirical findings show that debt and equity-based financing affect banks profitability. </em><em>Furthemore</em><em>, bank size does not moderate the debt and equity-based financing relationship to Islamic banks profitability.</em><strong></strong></p><p><strong><em></em></strong><em><br /></em></p>

scholarly journals PENYELESAIAN UTANG IMPOR, JU’ALAH DAN SERTIFIKAT BANK INDONESIA SYARIAH (SBIS) PERSPEKTIF FATWA DSN-MUI

2018 ◽  
Vol 2 (2) ◽  
pp. 217-225
Author(s):  
Khozainul Ulum
Keyword(s):  
Financial Institutions ◽  
Commercial Banks ◽  
Financial Institution ◽  
Letter Of Credit ◽  
The Public ◽  
Islamic Financial Institutions ◽  
Monetary Control ◽  
Debt Repayment ◽  
Level Of Risk

Sharia financial Institution is one of the economic supporters of Indonesia. It is evidenced by the number of Islamic financial institutions that have sprung up this year, both sharia bank and non-bank sharia financial institution. It accommodates the aspiration and need of the society. The public is given the widest opportunity to establish a bank based on sharia principles, including convert from commercial banks whose business activities are based on conventional patterns into sharia patterns. The more sharia financial institutions that emerge, the more products offered by Islamic financial institutions to customers with the level of risk that can be overcome. The writing aims to answer the formulation of problem of settlement of import debts, contract of ju’a>lah and Sharia Certificate of Bank Indonesia (SBIS) in perspective of DSN-MUI fatwa. The result of research shows that in the DSN-MUI fatwa, it is explained that the settlement of imported debt or we know as letter of credit (L/C) may use the kafa>lah contract by taking a fee. It is also explained that one of the forms of kafa>lah contract is kafa>lah bi al-ma>l which is the application of kafa>lah contract which guarantees the payment of goods or debt repayment. This guarantee may be provided by the sharia bank to its customers in return for a fee. For the settlement of import debt there are several contracts that can be used, namely the contract of h}iwa>lah bi al-ujrah, waka>lah bi al-ujrah, and kafa>lah bi al-ujrah The Sharia Certificate of Bank Indonesia which used to be wadi>’ah with Wadi>’ah Certificate of Bank Indonesia which is now changed with Sharia Certificate of Bank Indonesia uses ju’a>lah contract. In this contract, Bank Indonesia pays the repayment upon maturity of SBIS with the relevant sharia banking record having performed and achieving the objectives expected by Bank Indonesia. If the sharia banking concerned is not able to achieve the desired objectives or stipulated by Bank Indonesia in terms of monetary control based on sharia principles, the relevant sharia banking will not receive any compensation from Bank Indonesia.

scholarly journals Penyelesaian Utang Impor, Ju’alah Dan Sertifikat Bank Indonesia Syariah (SBIS) Perspektif Fatwa DSN-MUI

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Khozainul Ulum
Keyword(s):  
Financial Institutions ◽  
Commercial Banks ◽  
Financial Institution ◽  
Letter Of Credit ◽  
The Public ◽  
Islamic Financial Institutions ◽  
Monetary Control ◽  
Debt Repayment ◽  
Level Of Risk

Sharia financial Institution is one of the economic supporters of Indonesia. It is evidenced by the number of Islamic financial institutions that have sprung up this year, both sharia bank and non-bank sharia financial institution. It accommodates the aspiration and need of the society. The public is given the widest opportunity to establish a bank based on sharia principles, including convert from commercial banks whose business activities are based on conventional patterns into sharia patterns. The more sharia financial institutions that emerge, the more products offered by Islamic financial institutions to customers with the level of risk that can be overcome. The writing aims to answer the formulation of problem of settlement of import debts, contract of ju’a>lah and Sharia Certificate of Bank Indonesia (SBIS) in perspective of DSN-MUI fatwa. The result of research shows that in the DSN-MUI fatwa, it is explained that the settlement of imported debt or we know as letter of credit (L/C) may use the kafa>lah contract by taking a fee. It is also explained that one of the forms of kafa>lah contract is kafa>lah bi al-ma>l which is the application of kafa>lah contract which guarantees the payment of goods or debt repayment. This guarantee may be provided by the sharia bank to its customers in return for a fee. For the settlement of import debt there are several contracts that can be used, namely the contract of h}iwa>lah bi al-ujrah, waka>lah bi al-ujrah, and kafa>lah bi al-ujrah The Sharia Certificate of Bank Indonesia which used to be wadi>’ah with Wadi>’ah Certificate of Bank Indonesia which is now changed with Sharia Certificate of Bank Indonesia uses ju’a>lah contract. In this contract, Bank Indonesia pays the repayment upon maturity of SBIS with the relevant sharia banking record having performed and achieving the objectives expected by Bank Indonesia. If the sharia banking concerned is not able to achieve the desired objectives or stipulated by Bank Indonesia in terms of monetary control based on sharia principles, the relevant sharia banking will not receive any compensation from Bank Indonesia. Keywords: Import Debt Settlement, Ju’a>lah, Sharia Certificate, Bank Indonesia, DSN-MUI Fatwa

scholarly journals ANALISIS TINGKAT KESEHATAN BANK DAN POTENSI FINANCIAL DISTRESS MENGGUNAKAN METODE RGEC DAN ZMIJEWSKI PADA BANK BNI SYARIAH TAHUN 2015-2019

2021 ◽  
Vol 8 (5) ◽  
pp. 570
Author(s):  
Muhammad Iqbal Surya Pratikto ◽  
Mohammad Khoiruzi Afiq
Keyword(s):  
Financial Distress ◽  
Commercial Banks ◽  
Research Method ◽  
Quantitative Methods ◽  
Financial Statements ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Negative Effects ◽  
Business Units ◽  
Strategic Role

ABSTRAKPerkembangan perbankan syariah yang sangat pesat telah membuat bank syariah memiliki peran strategis dalam roda perekonomian. Hal ini ditandai dengan semakin besarnya jumlah Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS) yang saat ini mencapai 34 dengan 828 KPO/KC (Kantor Pusat Operasional/Kantor Cabang), 1.440 KCP/UPS (Kantor Cabang Pembantu/Unit Pelayanan Syariah) dan 544 KK (Kantor Kas). Penilaian tingkat kesehatan perbankan sangatlah penting, tidak hanya untuk internal perusahaan, melainkan investor, pemerintah bahkan masyarakat. Penilaian tersebut juga dapat digunakan sebagai upaya untuk menilai kinerja dan mendeteksi terjadinya potensi kebangkrutan. BNI Syariah merupakan perbankan syariah yang menduduki peringkat keempat dengan kategori kapitalisasi pasar sebagai bank syariah terbesar di Indonesia. Penelitian ini bertujuan untuk mengetahui tingkat kesehatan dan potensi financial distress pada BNI Syariah periode 2015-2020 menggunakan metode RGEC dan Zmijewski. Metode penelitian ini menggunakan metode kuantitatif deskriptif. Objek penelitian ini adalah laporan keuangan BNI Syariah tahun 2015-2020. Hasil penelitian ini menunjukkan bahwa tingkat kesehatan BNI Syariah tahun 2015-2020 menggunakan metode RGEC dan Zmijewski mendapatkan predikat sangat sehat dan stabil atau tidak berpotensi mengalami financial distress. Sehingga kinerja BNI Syariah dapat dikatakan sangat baik dalam menghadapi pengaruh negatif dari fluktuasi bisnis.Kata Kunci: Kesehatan Bank, Financial Distress, Metode RGEC, Metode Zmijewsk ABSTRACTThe development of Islamic banking is very fast and has made Islamic banks have a strategic role in the wheels of the economy. This is indicated by the increasing number of Sharia Commercial Banks (BUS) and Sharia Business Units (UUS) which currently reach 34 with 828 KPO / KC (Operational Headquarters / Branch Offices), 1,440 KCP / UPS (Sub-Branch Offices / Service Units). Sharia) and 544 KK (Cash Office). Assessment of the soundness of banking is very important, not only for internal companies, but for investors, government and even the community. This assessment can also be used as an effort to assess performance and detect potential bankruptcies. BNI Syariah is a sharia banking which is ranked fourth in the market capitalization category as the largest sharia bank in Indonesia. This study aims to determine the level of health and potential financial distress in BNI Syariah for the 2015-2020 period using the RGEC and Zmijewski methods. This research method uses descriptive quantitative methods. The object of this research is the 2015-2020 BNI Syariah financial statements. The results of this study indicate that the health level of BNI Syariah in 2015-2020 using the RGEC and Zmijewski methods gets the predicate very healthy and stable or does not have the potential to experience financial distress. So that the performance of BNI Syariah can be said to be very good in facing the negative effects of business fluctuations.Keywords: Bank Health, Financial Distress, RGEC Method, Zmijewsk Method

scholarly journals Apakah Leverage, Ukuran Perusahaan dan Masa Jabatan Direksi Mempengaruhi Kualitas Laporan Keuangan Bank Umum Syariah?

2019 ◽  
Vol 2 (02) ◽  
pp. 121
Author(s):  
Indriyana Puspitosari
Keyword(s):  
Decision Making ◽  
Data Processing ◽  
Firm Size ◽  
Commercial Banks ◽  
Financial Statements ◽  
Islamic Banks ◽  
Financial Reports ◽  
Observation Period

financial statements have an important role for stakeholders to be able to provide information for decision making. Therefore, managers are required to be able to prepare quality financial reports. Financial statements are declared qualified if they meet the qualitative quality of financial statements. In this study trying to show the effect of leverage, firm size and tenure of directors on the quality of financial statements. The object of this study is in Islamic banks in Indonesia. The research sample consisted of 11 Islamic commercial banks with an observation period in 2013-2017. From the results of data processing, the results show that the leverage variable cannot affect the quality of islamic banks financial statements, while firm size and director tenure have a significant effect on the quality of financial statements

scholarly journals Peranan Koperasi Jasa Keuangan Syariah (KJKS) Amanah Mandiri Dalam Meningkatkan Minat Nasabah Terhadap Simpanan Wadi’ah Di Sekarputih Bagor Nganjuk

2020 ◽  
Vol 7 (2) ◽  
pp. 121-140
Author(s):  
Juni Iswanto ◽  
Adi Marsono ◽  
Agus Thohawi
Keyword(s):  
Qualitative Research ◽  
Financial Institutions ◽  
Research Method ◽  
Financial Institution ◽  
Natural Object ◽  
The Public

Research on the aim of kanggo nyinaoni kanthi using the Amanah Mandiri kanggo sharia service cooperative (KJKS) adds a sense of joy to wadi savings marang. This research uses qualitative research. The research method of the Minangka research method is the research method of sing ana postpositivism, using the kanggo nyalonake babagan natural object, (minangka panemu experiment) where the researcher of the minangka acil is the result of an operational karo. Sharia financial institutions are present in the development of conventional financial institution practices and practices in the Japanese community. Sing diwenehake products by sharia banks may be conventional sing products polished kanthi nerangake contracts with sharia karo relationships. So that the iki thing is actually a negative thing for the public, the yen says sharia, maybe lipstick is just a sharia financial institution.

scholarly journals Pengaruh Pembiayaan Mudharabah, Musyarakah Dan Ijarah Terhadap Profitabilitas Bank Umum Syariah Di Indonesia

2021 ◽  
Vol 7 (1) ◽  
pp. 235
Author(s):  
Devi Sri Hartati ◽  
Dailibas Dailibas ◽  
Isro’iyatul Mubarokah
Keyword(s):  
Linear Regression ◽  
Linear Regression Model ◽  
Commercial Banks ◽  
Research Method ◽  
Multiple Linear Regression Model ◽  
Financial Statements ◽  
Financial Reports ◽  
Normality Test ◽  
Quantitative Descriptive ◽  
Descriptive Method

Abstract This study aims to determine the effect of mudharabah, musyarakan and ijarah financing jointly or partially on profitability at Islamic Commercial Banks in Indonesia for the 2015-2019 Period. The data used are the financial statements of Bank BCA Syariah and Bank Mandiri Syariah which provide quarterly financial reports. The research method used in this research is quantitative descriptive method. This study used the Multiple Linear Regression model, using four classical assumption tests, namely normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The results of this study indicate that partially mudharabah has no effect on profitability. Musyarakah partially has a positive and significant effect on profitability. Partially ijarah has a positive and significant effect on profitability. Simultaneously mudharabah, musyarakah and ijarah have a significant effect on profitability.

scholarly journals PENGARUH PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH (BUS) PERIODE 2015-2017

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Lucy Auditya ◽  
Lufika Afridani
Keyword(s):  
Data Analysis ◽  
Commercial Banks ◽  
Secondary Data ◽  
Financial Statements ◽  
Islamic Banks ◽  
Simple Linear Regression ◽  
Return On Assets ◽  
Financial Reports ◽  
Return On Equity ◽  
Analysis Technique

The purpose of this study was to determine the effect of musyarakah financing on profitability in Sharia Commercial Banks in Indonesia for the 2015-2017 period and to find out how much influence musyarakah financing had on profitability in sharia commercial banks for the period 2015-2017. The limitation of the problem of this research is on the profitability of financial ratios ROA (Return On Assets) and ROE (Return On Equity). To disclose these issues in depth and thoroughly, researchers used a quantitative approach with secondary data collection techniques in the form of financial statements of each sharia bank for three consecutive years and provided quarterly financial reports, obtained by 5 Islamic banks to obtain 60 data. The data analysis technique used is simple linear regression using the SPSS version 16. Then the data is described, analyzed and discussed to answer the problems raised. From the results of the study it was found that musyarakah financing had a significant effect on ROA at alpha 5%. This is evidenced by the significance value (Sig.) (0.002) <(α) 0.05. While musyarakah financing has no significant effect on ROE at alpha 5%. This is evidenced by the significance value (Sig.) (0.669)> (α) 0.05.

scholarly journals COMPARISON OF SHARIA AUDITING AND SHARIA ACCOUNTING IN THE ERA OF INDUSTRIAL REVOLUTION 4.0

2021 ◽  
Vol 2 (1) ◽  
pp. 24-38
Author(s):  
Hisam Ahyani
Keyword(s):  
Financial Institutions ◽  
Research Method ◽  
Qualitative Data ◽  
Industrial Revolution ◽  
Financial Institution ◽  
Accounting System ◽  
Islamic Banks ◽  
Islamic Financial Institutions ◽  
Branding Value ◽  
A Company

This research is based on the neglect and lack of socialization of sharia auditing and sharia accounting in an era that is all digital like today. The purpose of this research is to determine the extent of the urgency of sharia auditing and accounting if it is applied in Indonesia, especially in the era of disruption like today, where the current era of disruption has created a separate challenge from the existence of sharia audits and operations which continue to experience developments in the scope of the sharia economy. especially in Indonesia. The research method used in scientific research is literature review by reviewing literature (books and journals and other articles) that support the themes to be discussed (sharia auditing and accounting). The nature of this research is descriptive-analytic using qualitative data analysis. This study resulted in the finding that the urgency of sharia auditing is needed, especially in Islamic banks or non-bank institutions such as LKS (Islamic financial institutions) in Indonesia. Sharia accounting is needed in order to increase the branding value of a company from the accounting system used to ensure the superiority of a bank or Islamic financial institution in Indonesia, especially in the era of disruption (industrial era 4.0) as it is today.

scholarly journals Implementasi Maqashid Syariah dalam Merumuskan Tujuan Laporan Keuangan Bank Syariah

2020 ◽  
Vol 3 (2) ◽  
pp. 177
Author(s):  
Muzayyidatul Habibah
Keyword(s):  
Financial Institutions ◽  
Research Method ◽  
Field Research ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Financial Information ◽  
Tertiary Level ◽  
Property Development ◽  
Financial Reports ◽  
Additional Information

<p class="bdabstract">This research aims to analyze how the implementation of maqashid as-sharia in formulating Islamic bank financial statements’ objectives. The research method used is a descriptive qualitative approach, through field research, by examining published Islamic financial reports and conducting interviews with management. The purpose of preparing Islamic financial reports on Islamic entities following the maqashid as-sharia is to fulfil the objectives in providing useful information to stakeholders comprehensively. The purpose of Islamic financial reports includes three levels, namely primary (dharuriyat), secondary (tahsiniyah), and tertiary (hajiyat). The primary aspect is very useful in providing financial information that all financial institutions' activities come from halal sources. Meanwhile, the second aspect can provide additional information on adherence to sharia principles, as a form of protection for property development through contracts under sharia principles. In the aspect of fulfilling the tertiary level, it shows the urgency in presenting assets owned by sharia entities in a transparent and accountable manner, as an effort to be accountable to humans and Allah SWT., Thus providing benefits to more people. Fulfillment of these three aspects of maqashid sharia is a form of benefit in the management of sharia entities.</p>

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