scholarly journals Implementasi Prinsip Bagi Hasil dan Resiko di Perbankan Syariah (Studi di Bank Aceh Syariah Cabang Meulaboh Aceh Barat)

2019 ◽  
Vol 1 (2) ◽  
pp. 349-358
Author(s):  
Malik Rizuwan
Keyword(s):  
Human Resources ◽  
Qualitative Method ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Total Revenue ◽  
Government Regulations ◽  
Moral Standards ◽  
High Integrity ◽  
Conventional Banks ◽  
Lease Agreement

This research entitled Implementation of Profit Sharing and Risk in Sharia Banking (Study at Bank Aceh Syariah Branch Meulaboh West Aceh), with the aim of: First, to know the implementation of aqad funding products at Bank Aceh Syari'ah Branch Meulaboh. Second, to know the implementation of financing product aqad at Bank Aceh Syari'ah Branch Meulaboh and Third, to know the obstacle in implementation of profit sharing principle and risk at Bank Aceh Syari'ah Branch Meulaboh. The method used in this study is a qualitative method with data collection techniques such as observation, interview and documentation. While the results of this study indicate that: First, the implementation of aqad funding products at Bank Aceh Syariah Branch Meulaboh done using wadi'ah and Mudharabah principles. Wadi'ah principle with aqad wadi'ah giro product and wadi'ah savings. While the principle of mudharabah using mudharabah savings account and mudharabah deposit. In the calculation of profit sharing only on the principle of mudharabah while in principle wadi'ah only a bonus given to the willingness of the bank. The calculation pattern for the results is by using the revenue sharing principle which means the calculation of the total revenue from the management of funds and the amount of the share of profit sharing depends on the initial agreement. Second, the implementation of aqad of financing products at Bank Aceh Syariah Branch Meulaboh using several contracts such as purchase and purchase agreement, profit sharing contract, lease agreement, contract and guarantee credentials trust. The profit-sharing agreement uses mudaraba and musharaka. In the implementation of financing with this principle is still low compared with other financing principles such as murabaha, this is due to several factors such as the difficulty of finding and obtaining honest customers, good character and high integrity, high risk to be borne by banks, the attitude of people who still consider banking products sharia is the same as conventional banks and the absence of moral standards in financing activities for the results. Third. obstacles in the implementation of profit sharing principles and risks at Bank Aceh Syari'ah Branch Meulaboh such as Human Resources, Sharia Banking Management, Limited Office Network, and still weak government regulations on Sharia Banking.

scholarly journals PERBANDINGAN SISTEM BAGI HASIL DAN BUNGA SERTA IMPLEMENTASI PADA BIAYA

2021 ◽  
Vol 3 (2) ◽  
pp. 75-90
Author(s):  
Amiludin Amiludin
Keyword(s):  
Revenue Sharing ◽  
Profit Sharing ◽  
Fixed Cost ◽  
Total Revenue

Perilaku produsen dipengaruhi oleh dua motif, yakni maksimalisasi profit dan minimalisasi biaya, untuk mencapai tujuan tersebut dibutuhkan suatu cara yang paling efektif dan efisien dengan memilih jenis sumber modal atau biaya. Perusahaan dalam pandangan Islam dapat memilih sumber modal yang tepat untuk mengoptimalkan output (produk) perusahaan, seperti qard, syirkah, mudharabah. Terdapat empat aspek dalam perdandingan sestem bagi hasil dan biaya: (1) biaya bunga yang harus dibayarkan produsen bersifat tetap, sehingga termasuk pada biaya (fixed cost), sedangkan dalam sistem bagi hasil akan mempengaruhi pada total revenue, (2) sistem profit sharing, ketika rugi kurva total revenue digambarkan dengan mulut buaya bawah, sedangkan ketika untung digambarkan dengan mulut buaya atas, berbeda halnya dengan sistem revenue sharing, kurva total revenue bergeser mendekati garis horizontal, (3) produksi dalam jumlah yang sama (Q), biaya total sistem bagi hasil selalu lebih kecil dibandingkan sitem bunga, dikarenakan bunga menjadi beban bagi produsen, karena biaya tetap  naik, maka akan meningkatkan biaya total, (4) memaksimalkan produksi tanpa ada perubahan biaya, dengan menggunakan kurva TC yaitu membandingkan biaya total sistem bunga dengan sistem bagi hasil, dari hasil analisis menunjukkan biaya yang sama, jumlah produksi yang dihasilkan sistem bagi hasil lebih efisien dibandingkan sistem bunga. Kata Kunci: Sistem Bagi Hasil, Sistem Bunga, Biaya Produksi

scholarly journals MUDHARABAH SCHEME WITHIN THE ISLAMIC BANKING: PROFIT SHARING AND ASSOCIATED PROBLEMS IN IT

Kodifikasia ◽  
2020 ◽  
Vol 14 (2) ◽  
pp. 235-262
Author(s):  
Supriatna Supriatna ◽  
Irpan Helmi ◽  
Nurrohman Nurrohman
Keyword(s):  
Qualitative Methods ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Financial Loss ◽  
Net Profit ◽  
Financing And Investment ◽  
Conventional Banks ◽  
Sense Of Justice

Artikel ini membahas prinsip bagi hasil dalam skema mudharabah di perbankan syariah dan permasalahan yang terdapat di dalamnya dengan metode deskriptif-kualitatif melalui studi kepustakaan dan eksploratif literatur. Skema mudharabah biasanya diterapkan pada produk pembiayaan dan investas yang melibatkan dua pihak: shahib al-maal dan mudharib. Kedua belah pihak bekerjasama untuk mendapatkan keuntungan yang akan dibagikan sesuai dengan nisbah yang telah disepakati di awal akad. Apabila terjadi kerugian finansial, shahib al-maal akan menanggung semuanya, tetapi jika disebabkan oleh kelalaian pengelola modal maka kerugian tersebut harus ditanggung oleh mudharib. Hasil penelitian menunjukkan bahwa dalam akad mudharabah mayoritas bank syariah menerapkan prinsip revenue-sharing yang secara tidak langsung direstui oleh Fatwa DSN 07/2000. Penerapan prinsip ini dapat memicu timbulnya rasa ketidakadilan karena bagi hasil dihitung berdasarkan laba kotor yang lebih menguntungkan pihak shahib al-maal dan kurang menguntungkan bagi mudharib. Kondisi ini membuat nasabah kurang termotivasi untuk memilih bank syariah ketimbang bank konvensional. Dilihat dari perspektif fiqh, bagi hasil dihitung berdasarkan keuntungan bersih sebagaimana diterapkan pada prinsip profit/loss-sharing, yang penerapannya juga direkomendasikan oleh OKI. Pada akhirnya, penyempurnaan pada Fatwa DSN 07/2000 perlu dilakukan untuk memberikan rasa keadilan bagi semua entitas mudharabah: shahib al-maal dan mudharib. [This article was created to discuss the principle of profit-sharing in the mudharabah scheme in Islamic banking and the problems contained therein using descriptive-qualitative methods through library study and literature exploratory. Mudharabah schemes are usually applied to financing and investment products that involve two parties: shahib al-maal and mudharib. Both parties collaborate to get profits which will be shared according to the nisbah agreed at the beginning of the contract. If there is a financial loss, shahib al-maal will bear everything, but if it is caused by the negligence of the capital-user then the loss must be borne by the mudharib. The results showed that in the mudharabah contract, the majority of Islamic banks apply the principle of revenue-sharing which is indirectly blessed by Fatwa DSN 07/2000. The implementation of this principle could trigger a sense of injustice because the profit-sharing is calculated based on gross profit which is more beneficial for the shahib al-maal and less profitable for the mudarib. This condition makes customers less motivated to choose Islamic banks rather than conventional banks. From the perspective of fiqh, profit-sharing is calculated based on net profit as it’s applied to the principle of profit/loss-sharing as well as recommended by the OIC. At the end, improvements to the Fatwa 07/2000, needs to be done to provide a sense of justice for all mudharabah entities: shahib al-maal and mudharib.]

scholarly journals KARAKTERISTIK DAN PENERAPAN ISLAMIC CORPORATE GOVERNANCE PADA PERBANKAN SYARIAH

2019 ◽  
Vol 2 (2) ◽  
pp. 116
Author(s):  
Fadiyah Hani Sabila
Keyword(s):  
Corporate Governance ◽  
Human Resources ◽  
Good Governance ◽  
Supervisory Board ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Good Corporate Governance ◽  
The Difference ◽  
Business Entities ◽  
Conventional Banks

<p><em>As one of the business entities under the umbrella of the unitary state of Indonesia, Islamic banks are also required to implement Good Corporate Governance which will henceforth be abbreviated as GCG. The application of GCG in Islamic banks is important considering Islamic banks are banks that use the principle of profit sharing. GCG is a requirement for Islamic banks to develop well and healthy. Good GCG implementation refers to five principles, namely accountability, transparency, independence, responsibility and fairness. The concept of Good Corporate Governance between conventional banks and Islamic banks is basically the same, but the difference between the two is the existence of Shariah compliance and the existence of the Sharia Supervisory Board (DPS). Islamic banks managed and owned by human resources who have integrity (good morals) and professionals, will encourage the implementation of the principles of good governance (Good Corporate Governance).</em></p>

scholarly journals Determinan Pembiayaan Bagi Hasil Pada Perbankan Syariah

2021 ◽  
Vol 2 (01) ◽  
pp. 1-10
Author(s):  
Yuridistya Primadhita ◽  
Anggraita Primatami ◽  
Susilowati Budiningsih
Keyword(s):  
Revenue Sharing ◽  
Profit Sharing ◽  
Third Party ◽  
Islamic Banking ◽  
Regression Methods ◽  
Sharing Scheme ◽  
Negative Effect ◽  
Conventional Banks ◽  
The Impact ◽  
Positive Effect

Pembiayaan bagi hasil bank syariah terbagi dalam bentuk pembiayaan mudharabah dan musyarakah yang didasarkan pada skema profit sharing atau revenue sharing. Skema ini sangat berbeda dengan kredit pada bank konvensional yang berbasis bunga. Tujuan penelitian adalah untuk menganalisis pengaruh dana pihak ketiga (DPK), financing to deposit ratio (FDR), dan non performing financing (NPF) terhadap pembiayaan bagi hasil perbankan syariah di Indonesia. Penelitian terdiri atas 37 observasi meliputi periode September 2017 sampai dengan September 2020. Data dianalisis dengan metode regresi linier berganda. Penelitian menghasilkan temuan DPK dan FDR berpengaruh positif terhadap pembiayaan bagi hasil, sementara NPF berpengaruh negatif terhadap pembiayaan bagi hasil. Semakin rendah risiko bank, semakin tinggi pengumpulan dana nasabah, dan semakin besar rasio penyaluran pembiayaan berpengaruh terhadap peningkatan penyaluran pembiayaan berbasis bagi hasil pada perbankan syariah di Indonesia. Abstract Profit-sharing financing in Islamic banks is divided into mudharabah and musyarakah financing which is based on a profit-sharing or revenue sharing scheme. This scheme is very different from interest-based credit at conventional banks. This study aims to analyze the impact of third party funds (DPK), financing to deposit ratio (FDR), and non-performing financing (NPF) on the profit-sharing financing of Islamic banking in Indonesia. The study consisted of 37 observations covering the period September 2017 to September 2020. Data were analyzed using multiple linear regression methods. The results of the study showed that TPF and FDR had a positive effect on profit-sharing financing, while NPF had a negative effect on profit-sharing financing. The lower bank risk, the higher collection of customer funds, and the higher financing distribution ratio have an effect on increasing the distribution of profit sharing based financing in Islamic banking in Indonesia.

scholarly journals Analisis Nisbah Bagi Hasil Pembiayaan Mudharabah pada Bank Syariah Mandiri KCP Sengkang

2019 ◽  
Vol 2 (2) ◽  
pp. 140-154
Author(s):  
Ainul Hikmah ◽  
Nahariah Nahariah
Keyword(s):  
Revenue Sharing ◽  
Profit Sharing ◽  
Third Party ◽  
Islamic Banks ◽  
Total Revenue ◽  
Working Capital ◽  
Market Interest Rate ◽  
Capital Financing ◽  
Calculation System ◽  
The Cost

The purpose of this research is to understand the meaning of revenue sharing, the method of calculating revenue sharing and the profit sharing advantage on mudharabah financing in independent Islamic banks. The results of the study show that Revenue Sharing is a profit sharing system that is calculated from the total revenue of fund management without being reduced by the cost of managing funds. So if the bank and the customer use the mudharabah scheme in carrying out working capital financing, if the business is profitable, then it must be divided based on the profit sharing portion. The advantages of mudharabah financing sharing ratio in Bank Syariah Mandiri Sengkang KCP is to be able to increase investment in third party funds on Islamic banks because if the bank uses a profit sharing calculation system based on revenue sharing where profit sharing will be distributed from total revenues before deducting with costs, the likelihood that there will be a profit sharing rate that will be received by the owner of the fund will be greater than the prevailing market interest rate.

scholarly journals Pricing Linkage between Islamic Banking and Conventional Banking: The Case of Bangladesh

2016 ◽  
Vol 3 (4) ◽  
pp. 84
Author(s):  
Sarwar Uddin Ahmed ◽  
Ashikur Rahman ◽  
Samuel Parvez Ahmed ◽  
G M Wali Ullah
Keyword(s):  
Profit Sharing ◽  
Islamic Banking ◽  
Specific Rate ◽  
Islamic Banks ◽  
Loss Mechanism ◽  
Monthly Data ◽  
For Profit ◽  
Significant Difference ◽  
Conventional Banks ◽  
The Relationship

<p><em>Islamic banking is based on profit and loss mechanism where the use of interest is prohibited.  Unlike conventional banks, these banks do not charge a specific rate of interest, rather provides financing in exchange for profit sharing.  However, there are studies claiming that, in practice, Islamic banking is same as conventional banking with regard to the use of interest. It is also claimed that, Islamic deposits are not interest-free, but are closely attached to conventional deposits.  On this background, the objective of this study is to examine the relationship between pricing in Islamic banks vis-à-vis conventional banks by taking the case of Bangladesh. We have used monthly data during the period of 2009-2013. The findings of the study showed that, there is no statistically significant difference between the monthly average lending rates of Islamic banks and conventional banks. However, there is significant difference between deposit rates. The existence of causal relationship was inconclusive, and requires further analysis.</em></p>

scholarly journals ANALISIS EKONOMI ISLAM TERHADAP BAGI HASIL PEMBIAYAAN MUDHARABAH UNTUK USAHA MIKRO PADA BAITUL QIRADH ABU INDRAPURI

2013 ◽  
Vol 2 (1) ◽  
Author(s):  
Jumadi Jumadi
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Analysis Method ◽  
Implementation Level ◽  
Collateral System ◽  
Micro Enterprises

This study generally aims to analyze the concept of mudharabah financing in Baitul Qiradh (BQ) Abu Indrapuri for micro-enterprises. Specifically, the paper reviews the systems implemented in the management and revenue-sharing mechanisms derived from these micro-enterprises. This study employs primary and secondary data which were collected through interview and documentation studies. The data were analyzed using descriptive analysis method. The findings show that generally the concept of mudharabah financing in BQ Abu Indrapuri is based on Fatwa Dewan Syariah Nasional No. 07/DSN/MUI/IV/2000. In the implementation level, however, the application of profit sharing and collateral system was not fully shariah compliance. The imbalance between the concept and implementation because the BQ still refers to the conventional banking rules. =========================================== Penelitian ini secara umum bertujuan untuk menganalisis konsep pembiayaan mudharabah pada Baitul Qiradh (BQ) Abu Indrapuri untuk usaha mikro. Secara spesifik, tulisan mengkaji tentang sistem yang diterapkan dalam pengelolaan dan mekanisme pembagian pendapatan yang diperoleh dari usaha mikro tersebut. Penelitian ini menggunakan data primer dan sekunder yang dikumpulkan dengan teknik wawancara bebas, dan studi dokumentasi. Data yang diperoleh dianalisis dengan menggunakan metode deskriptif analisis. Hasil penelitian menunjukkan bahwa secara umum konsep pembiayaan mudharabah pada BQ Abu Indrapuri berpedoman pada Fatwa Dewan Syariah Nasional No.07/DSN/MUI/IV/2000. Akan tetapi, dalam implementasinya masih terdapat hal-hal yang tidak sesuai dengan konsep syariah yaitu pada sistem bagi hasil dan jaminan. Terdapat ketimpangan antara konsep dan implementasi disebabkan karena BQ Abu Indrapuri masih mengacu pada aturan sistem perbankan konvensional.

scholarly journals Analisis Disiplin Aparatur Sipil Negara pada Badan Kepegawaian Dan Pengembangan Sumber Daya Manusia Kabupaten Aceh Timur

2019 ◽  
Vol 1 (2) ◽  
pp. 138-146
Author(s):  
Muzanny Muzanny ◽  
Nina Siti Salmaniah Siregar ◽  
Isnaini Isnaini
Keyword(s):  
Human Resources ◽  
Research Method ◽  
Qualitative Method ◽  
The State ◽  
Human Resources Development ◽  
Development Agency ◽  
Work Ethics ◽  
Standard Work ◽  
Resources Development ◽  
Descriptive Qualitative

The purpose of this research is to analyze the discipline of the State Civil Apparatus at the Human Resources Development and Human Resources Development Agency in East Aceh Regency in terms of time discipline and work discipline and what are the obstacles. While the purpose of this study is to analyze the time discipline and work discipline of the state civil apparatus at the Human Resources and Human Resources Development Agency in East Aceh District and determine what obstacles are faced in improving the time discipline and work discipline of the state civil apparatus. The research method used is descriptive qualitative method, with a focus of research that is time discipline and work discipline. Based on the results of research and discussion the authors conclude that time discipline and work discipline apparatus BKPSDM East Aceh in general is good. Barriers that occur are distant domicile, do not have standard work standards, lack of maximum vigilance, not all understand work ethics. Some things suggested are more cooperative, give penalties for violations, continuous supervision.

scholarly journals ANALISIS PENGELOLAAN BARANG MILIK DAERAH PADA PEMERINTAH DAERAH KABUPATEN ACEH TENGAH

2019 ◽  
Vol 5 (2) ◽  
pp. 124-140
Author(s):  
Ropida Rezeki Utami ◽  
Aliamin Aliamin ◽  
Heru Fahlevi
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Qualitative Method ◽  
Local Property ◽  
Financial Statements ◽  
Reliable Information ◽  
Education Training ◽  
The Government

A fixed aset is one of the elements that must be managed well in order to produce reliable information in the financial statements of the local government office. The purpose of this study is to analyze the suitability between the implementation of the management of local property in the Central Aceh District with the regulation of Ministry of Home Affairs (Permendagri), No. 17 of 2008 and identify the constraints encountered in the management of local property in the district of Central Aceh. Using the qualitative method, the study finds that the management of  local property in the district of Central Aceh in 2015 has been in line with the Permendagri, No. 17 of 2008, but in its implementation there have been many shortcomings due to non-supportive of human resources, facilities and infrastructure, and the leaderships. Thus, this study suggest the government apparatus, especially those who are in charges of management of local property enhance their ability by attending education, training, and technical workshops in the field of financial management of local government, aiming towards professional human resources. Keywords: Aset Management, Regional Property  Abstrak Aset tetap merupakan salah satu unsur yang harus dikelola dengan baik agar menghasilkan informasi yang andal dalam laporan keuangan daerah. Tujuan penelitian ini yaitu untuk menganalisis kesesuaian antara implementasi pengelolaan barang milik daerah di Kabupaten Aceh Tengah dengan Peraturan Menteri dalam Negeri Nomor 17 Tahun 2007 dan mengidentifikasi kendala-kendala yang ditemui dalam pengelolaan barang milik daerah di Kabupaten Aceh Tengah. Desain penelitian ini menggunakan metode kualitatif -deskriptif. Hasil penelitian menunjukkan bahwa pengelolaan barang milik daerah Kabupaten Aceh Tengah pada tahun 2015 masih mengacu pada permendagri nomor 17 tahun 2008, namun pada pelaksanaannya masih banyak kekurangan karena tidak didukung dengan sumber daya manusia, sarana dan prasarana dan dukungan dari atasan. Penelitian ini merekomendasikan kepadaSumber Daya Manusia, khususnya aparatur kerja di di bidang pengelolaan barang milik daerah untuk mengikuti pendidikan, pelatihan dan bimbingan teknis di bidang pengelolaan keuangan daerah agar terwujud SDM yang professional. 

scholarly journals ANALISIS SISTEM PENERAPAN BAGI HASIL TERHADAP PEROLEHAN LABA BERDASARKAN PRINSIP SYARI’AH

2019 ◽  
Author(s):  
Akbar Yusuf
Keyword(s):  
Revenue Sharing ◽  
Profit Sharing

Penelitian ini bertujuan untuk mengetahui apakah dalam sistem bagi hasil terhadap akuntansi syari’ah baik menggunakan sistem profit sharing maupun revenue sharing, telah adil terhadap stakeholder dan laba yang dihasilkan dari hasil usaha tersebut terdiri dari beberapa pihak didistribusikan berdasarkan prinsip syari’ah. Hasil penelitian menunjukkan bahwa pendistribusian laba pada perusahaan yang menerapkan akuntansi syariah telah mendistribusikan labanya tidak hanya kepada pemilik modal saja. Akan tetapi laba yang diperoleh juga didistribusikan kepada para stakeholder yang ada dalam perusahaan dengan membawa nilai-nilai Islam. Sedangkan keadilan dalam pendistribusian laba jika dilihat secara objektif belum bisa sepenuhnya dilakukan. Komposisi laba untuk pemilik modal masih lebih besar dibandingkan kepada stakeholder lainnya. Stakeholder adalah individu, sekelompok manusia, komunitas atau masyarakat baik secarakeseluruhan maupun secara parsial yang memiliki hubungan serta kepentingan terhadap perusahaan. Individu, kelompok, maupun komunitas dan masyarakat dapat dikatakan sebagai stakeholder jika memiliki karakteristik yaitu mempunyai kekuasaan, legitimasi, dan kepentingan terhadap perusahaan. Kata kunci: Sistem Bagi Hasil Prinsip Syari’ah, Laba

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