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 TINJAUAN FIQH EKONOMI TERHADAP PEMBIAYAAN MODAL KERJA MELALUI MURABAHAH PADA PT BRI SYARIAH

2021 ◽  
pp. 61
Author(s):  
Yoni Hendrawan ◽  
Zainuddin Zainuddin
Keyword(s):  
Research Method ◽  
Building Materials ◽  
Field Studies ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Working Capital ◽  
Capital Financing ◽  
The Difference ◽  
The Government

This article examines the review of economic fiqh on working capital financing (KUR) through murabahah at PT BRISyariah in terms of contracts and margins. KUR Mikro Syariah uses a murabahah contract on a margin that describes the amount of profit or profit sharing that is determined at the submission of KUR Mikro Syariah. The government provides a margin subsidy, which is the difference between the margin level and the margin burden from KUR Mikro Syariah distributors to KUR Mikro Syariah recipients. How is the implementation of murabahah on working capital financing at PT BRISyariah? and how does the Economic Fiqh review on the implementation of the murabahah? This type of research uses field studies and literature studies. This research method will be analyzed qualitatively, based on the perspective of Economic Jurisprudence, as stated in the Qur'an, Sunnah and fiqh books and / or fatwas. The results of this study found that the implementation of murabahah in working capital financing at PT BRISyariah was carried out by providing murabahah (working capital) financing to customers for purchasing building materials with a margin percentage determined by Islamic banks. This margin is subsidized by the government based on the financing ceiling with a standard margin of 6%. Murabahah financing transactions are only valid once, even though the purchase of goods is made repeatedly. According to the Fiqh of Economics working capital financing (KUR) murabahah at PT. BRISyariah which uses a murabahah contract with the provision of working capital in the form of money is not right. Because, providing working capital in the form of money is more appropriate to use a mudharabah contract.

scholarly journals Pengaruh Kinerja Keuangan terhadap Simpanan Dana Pihak Ketiga Melalui Nisbah Bagi Hasil (Studi Kasus Bank Umum Syariah di Indonesia Periode 2012-2015)

AKUNTABEL ◽  
2018 ◽  
Vol 14 (2) ◽  
pp. 129
Author(s):  
Ayu Annisa ◽  
Isna Yuningsih ◽  
Rusliansyah Rusliansyah
Keyword(s):  
Financial Performance ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Partial Least Square ◽  
Least Square ◽  
Capital Adequacy ◽  
Third Party ◽  
Return On Assets ◽  
Financial Reports ◽  
Operating Income

This study aims to determine the effect of the financial performance of third party funds through revenue sharing on Islamic banks during the period of the first quarter of 2012 until the second quarter 2015. The number of samples in this study are 7 companies, which are taken according to specific criteria banking company sharia is still registered during the observation period 2012-2015 which publishes quarterly financial reports during the study period Then hypothesis testing is done by using partial least square (PLS) 3.2.4. The results showed that a statistically significant effect on the financial performance of third party funds, financial performance significant effect on revenue sharing, profit sharing ratio did not significantly affect third-party funds and financial performance did not significantly affect third-party funds through revenue sharing.Keywords: Third-party funds, ratio of profit sharing, capital adequacy ratio (CAR), Non Performing Financing (NPF), Return on Assets (ROA), Operating Expenses Operating Income (ROA), and Financing to Deposit to ratio (FDR)

DOMAINS AND MOTIVES OF MUSHARAKAH SPUR IN THE ISLAMIC BANKING INDUSTRY OF PAKISTAN

2019 ◽  
pp. 1-29 ◽  
Author(s):  
MUHAMMAD NOUMAN ◽  
KARIM ULLAH ◽  
SHAFIULLAH JAN
Keyword(s):  
Banking Industry ◽  
High Volume ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Working Capital ◽  
Government Interventions ◽  
Five Factors ◽  
Capital Financing ◽  
Consistent Tendency ◽  
The Ideal

Participatory financing schemes, including Musharakah and Mudarabah, are theoretically claimed to be the ideal modes of Islamic financing, but their practice is restrained by several factors. That is why Islamic banks have a consistent tendency to avoid participatory financing on the assets side throughout the world. However, recently this trend has started changing in Pakistan and Indonesia where the share of participatory finance has raised significantly in the financing portfolio of Islamic banks. The present paper explores this recent spur of participatory finance in Pakistan in terms of its domains of applications and the responsible factors. The findings lead to a novel posteriori framework which shows that the shift towards participatory financing is primarily characterized by increase in working capital financing and commodity operations financing through Musharakah mode Islamic banks. Moreover, five factors contribute to the spur of participatory financing including: (i) introducing varieties in Musharakah, (ii) enhanced applicability, (iii) high volume projects, (iv) government interventions, and (v) regulator’s role. The framework can significantly advance understanding with respect to the implementation theory of participation financing within Islamic banking and related Shariah compliance and regulation.

scholarly journals Coordinating Contracts for Two-Echelon Supply Chain with Price and Promotional Sensitive Demand

2016 ◽  
Vol 10 (7) ◽  
pp. 132
Author(s):  
Hooman Abdollahi ◽  
Mohammad Talooni
Keyword(s):  
Supply Chain ◽  
Cost Sharing ◽  
Supply Chain Coordination ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Promotional Effort ◽  
Revenue Sharing Contract ◽  
Pricing Decision ◽  
The Cost

<p class="zhengwen"><span lang="EN-GB">In this paper three coordinating contracts in supply chain namely (i) revenue-sharing contract (ii) cost-sharing contract (iii) profit-sharing contract are proposed for two echelon supply chain coordination perspective under promotion and price sensitive demand. In our model buyer makes the promotional decision and undertakes the promotional sales effort cost. It is shown that in decentralized channel the results are sub-optimal. It is found analytically that the revenue-sharing contract coordinates pricing decision but not promotional decision for all values of the promotional effort cost. It is also found that the cost-sharing contract fails to coordinate channel. The profit-sharing contract is demonstrated to coordinate both the pricing and the promotional decisions in the channel.</span></p>

scholarly journals PERBANKAN SYARIAH DAN PERBANKAN BERDASARKAN BUNGA: MANAKAH YANG LEBIH OPTIMAL?

2007 ◽  
Vol 9 (2) ◽  
pp. 57-97 ◽  
Author(s):  
Tarsidin Tarsidin ◽  
Perry Warjiyo
Keyword(s):  
Revenue Sharing ◽  
Profit Sharing ◽  
Shareholder Wealth ◽  
Debt Financing ◽  
Islamic Banking ◽  
Optimization Approach ◽  
Islamic Banks ◽  
Equity Financing ◽  
Static Optimization ◽  
Conventional Bank

Unlike the conventional interest-base bank, the Islamic banks use both equity financing with profit sharing and debt-like financing with mark-up, ad at the funding side they use both investment scheme with revenue sharing and deposit scheme with rewards. The conventional bank use debt financing with interest and at the funding side use the deposit scheme with interest as well. The optimality of the two banking systems will be tested to determine which one is more optimal in terms of the wealth of the bank shareholder, the welfare of the entrepreneur, and the welfare of the depositors.Using a multiperiod static optimization approach, the results shows that in the interest-based banking is more optimal in terms of the shareholder wealth and the depositor’s welfare, while the Islamic banking is more optimal in terms of the entrepreneur welfare.Keywords : sistem perbankan, bank syariah, bunga, bagi hasil, mudharabah, wadi'ahJEL Classification : G21, P51

scholarly journals Determinan of Implementation Profit Sharing Financing in Islamic Banking

2019 ◽  
Vol 4 (1) ◽  
pp. 582 ◽  
Author(s):  
Winarsih Winarsih ◽  
Winda Asokawati
Keyword(s):  
Multiple Regression ◽  
Analytical Method ◽  
Profit Sharing ◽  
Capital Adequacy ◽  
Third Party ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Capital Adequacy Ratio

One of the characteristics of Islamic banking is using the concept of profit� sharing financing. This study aims to determinan of implementation profit sharing financing, consist of Third Party Funds , Non Performing Financing, Return On Assets, Capital Adequacy Ratio� and Financing to Deposit Ratio. The population in this study are all Islamic banking which listed in Bank of Indonesia in the periode �2013 to 2016. The sample was selected using purposive sampling methodTotal samples used in this study were 11 Islamic Banks with 4-year study period, with �get sampleof 44 data.� The analytical method used in this study is multiple regression were processed using SPSS. The results of this study indicate third party funds, financing to deposit ratio� have a positive significant effect to the financing profit sharing. While non performing financing ,return on asset and capital adequacy ratio �no effect on the profit �sharing financing.

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 PENGUIN TINGKAT BAGI HASIL DAN UKURAN BANK TERHADAP JUMLAH SIMPANAN DEPOSITOMUDHARABAH PADA BANK UMUMSYARIAH DI INDONESIA

JEMBATAN ◽  
2018 ◽  
Vol 14 (1) ◽  
pp. 45-56
Author(s):  
Heni Suryaningsih ◽  
Marlina Widiyanti ◽  
Taufik Taufik
Keyword(s):  
Data Analysis ◽  
Investment Decision ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Analysis Method ◽  
Variable Size ◽  
Bank Deposits ◽  
Savings Bank ◽  
Variable Level

This study aimed to determine the effect of Profit Sharing Rate and The Size of the Bank together and partially to the Mudharabah Total Deposits in Islamic Bank in Indonesia period of 2013-2015. The Object of this study is Islamic Banks in Indonesia. The variables used in this study is Profit Sharing Rate and The Size of the Bank together and Mudharabah Total Deposits. Data analysis method used is Multiple Linear Regression. The results showed that the variable level of revenue sharing and the size of the bank jointly significant effect on the amount of savings deposits mudharabah. While predominantly known to the variable size of the bank which significantly affect the amount of savings deposits mudharabah. Implications of the study is that if the bank size increases, the greater the amount of savings bank deposits mudharabah obtained, so that the size of the banks may be determinant variables an investor in making an investment decision. Keywords : Profit Sharing Rate, The Size of Bank, and Mudharabah Deposits.

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 The comparison of Islamic banks performance in Indonesia before and after the Action to Defend Islam event

2020 ◽  
Vol 2 (1) ◽  
pp. 49-66
Author(s):  
Luksi Visita
Keyword(s):  
Empirical Study ◽  
Commercial Banks ◽  
Profit Sharing ◽  
Third Party ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Assets ◽  
Paired Sample ◽  
Business Units ◽  
Before And After

Purpose – This study aims to compare the performance of Islamic banking before and after the Islamic defense action. The action to defend Islam is a manifestation of populism, which resulted in mixed responses.Method – Financial performance consisting of return on assets (ROA), financing to deposit ratio (FDR), third party funds (DPK), non performing financing (NPF) and profit sharing financing on total financing were analyzed from 30 Islamic commercial banks and Sharia business units in Indonesia. The data were analyzed using different test paired sample T-test.Result – The results show that only TPF and FDR have significant differences. The DPK value increases, while the FDR decreases.Implication – This study can support industry to consider aspects needed to be taken care of during political events.Originality – This study enriches the empirical study of political and business interaction.

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