scholarly journals PRODUK GADAI EMAS DI PERBANKAN SYARIAH: ANALISIS MASLAHAH EKONOMI

ALQALAM ◽  
2017 ◽  
Vol 34 (1) ◽  
pp. 1
Author(s):  
Darwis Harahap
Keyword(s):  
Economic Analysis ◽  
Stress Testing ◽  
Market Price ◽  
Secondary Data ◽  
Islamic Banking ◽  
Static Simulation

Gold Pawn practices in Islamic Banking can give rise to speculation action due to volatility in the market price of gold. The purpose of this study was to perform stress testing whether there is a bank and the customer losses when the price of gold down by using a static simulation. The data used is secondary data that the value of (qardh) cumulative gold on Islamic banking in Indonesia started March 2004 to May 2015 year. The results of stress testing on the static simulation result of a 50% decline in gold prices shows that there are positions CAR below 8% for 3 months. Practice gold pawn is not in accordance with maslahah mursalah for having violated the rules of economic harm to banks and customers and can be considered to maslahah mulgha or maslahah sukuti where maslahah is not in accordance with personality in the economic analysis of Islam. Keywords: Static Simulation, Stress Testing, Maslahah

scholarly journals ANALISIS EKONOMI USAHA SAPI POTONG DI LAHAN PERKEBUNAN SAWIT DAN KARET

2016 ◽  
Vol 12 (2) ◽  
pp. 146
Author(s):  
S. Rusdiana ◽  
R. Hutasoit ◽  
J. Sirait
Keyword(s):  
Economic Analysis ◽  
Beef Cattle ◽  
Field Survey ◽  
Market Price ◽  
Secondary Data ◽  
Primary Data ◽  
Net Income ◽  
Rubber Plantations ◽  
The Village ◽  
North Sumatra

The  study  was  conducted  in  the  village  of  Pulo  Bandring  Tanah  Rakyat District of Asahan in North Sumatra Province. The study was conducted in 2015 using the method of field survey on 30 respondent beef cattle farmers in a way purposive random sampling. The primary data obtained through interviews directly in the field with farmers beef cattle, which refers to the questionnaire has been prepared, while secondary  data  obtained  from  the  Extension  Service,  Plantation,  Agriculture  and Livestock  local,  then  the  data  collected  was  processed  and  tabulated  descriptive, quantitative  and  economic  analysis.  The  purpose  of  this  paper  is  to  determine  the economic analysis in the beef cattle business in a manner shepherd breeder dilahan palm and rubber plantations in Asahan. The results showed that the net income of the business of cattle by means of grazing dilahan oil palm and rubber plantations around Rp.3.185.000/breeder/year with B/C ratio of 1.2. Labor  breeder  beef cattle by about 20,000  working time/day 8 hours is calculated based on the first working Hok / day. For the breeders of beef cattle in the Village People's District of Pulobandring Asahan immediately in the push towards commercial business, so that the cattle were reared by farmers to grow, can produce well, and pertamabahan body weight increases, so that the sale value of cattle higher in terms of the market price of cattle.

APPLICATION OF AKAD IJARAH ISLAMIC LAW IN THE AL-QUR'AN

ISLAMIKA ◽  
2020 ◽  
Vol 14 (1) ◽  
pp. 1-11
Author(s):  
Ade Jamarudin ◽  
Ofa Ch Pudin
Keyword(s):  
Financial Institutions ◽  
Islamic Law ◽  
Financial Institution ◽  
Field Research ◽  
Secondary Data ◽  
Research Field ◽  
Islamic Banking ◽  
Library Research ◽  
Human Labor ◽  
Leasing Company

Ijarah is a contract on the transfer of goods or services with rewards instead. Ijarah based transactions with the displacement benefit (rights to), not transfer of ownership (property rights), there ijara financing translates as buying and selling services (wages hired), that take advantage of human power, there is also a translate lease, which take advantage of goods. Application ijarah growing financial institutions in the current Shari'ah is happening on the leasing company (financial institution based on Islamic teachings, as well as Islamic banking is one of the products in Islamic finance. Application ijarah emerging financial institutions shari'ah 'ah at the moment that is happening on the leasing company (financial institution based on Islamic teachings, as well as Islamic banking is one of the Islamic financing products). This research is a library research (library research) and field research (field research), and is descriptive, analytic and comparative. Data sources used in this study are sourced from primary and secondary data. Ijarah transactions are based on the transfer of benefits (use rights), not the transfer of ownership (ownership rights), some translate ijarah financing as the sale and purchase of services (wage wages), i.e., taking the benefits of human labor

scholarly journals Analysis of Indonesian Islamic and Conventional Banking Before and After 2008

2016 ◽  
Vol 8 (11) ◽  
pp. 193 ◽  
Author(s):  
Arfianti Novita Anwar
Keyword(s):  
Secondary Data ◽  
Rank Test ◽  
Islamic Banking ◽  
Positive Contribution ◽  
Islamic Banks ◽  
Significant Difference ◽  
Before And After ◽  
Signed Rank Test ◽  
The Law ◽  
Conventional Banks

<p>This study aims to analyze the performance of Islamic banks and conventional banks before and after the implementation of Islamic Banking Act 2008. The performance will be measured using CAMEL ratio selected. This research is considered essential in examining the positive contribution of the application of the Act to improve the performance of Islamic banks in Indonesia. By using secondary data, this study compared the performance of Islamic banks with that conventional bank selected as samples during the study period. Data were analyzed using the Wilcoxon Signed Rank Test for inter-temporal and Mann-Whitney test for inter-bank. Inter-temporal Tests conducted on Islamic Banking showed that a significant difference was only seen in the NPF ratio of 2 years before and after implementation of Islamic Banking Act. As for conventional banks showed a more diverse ie for 1 year before and after the application of the Law on Islamic Banking there are significant differences for the ROA and ROE, two years before and after implementation of the Law Islamic banking there are significant differences for the CAR, ROA, ROE and NIM and for the overall test a significant difference to CAR, ROA, ROE, NIM and efficiency. Inter-bank testing showed that prior to the application of Islamic Banking Act there are significant differences between conventional banks and Islamic banks to CAR, ROA and efficiency. Furthermore, after the application of Islamic Banking Act there is a significant difference for the CAR and LDR / FDR.</p>

scholarly journals Perbankan Syariah dan Pertumbuhan Ekonomi Indonesia: Bagaimana Kontribusinya?

Al-Muzara ah ◽  
2020 ◽  
Vol 8 (2) ◽  
pp. 129-140
Author(s):  
Emy Widyastuti ◽  
Yusvita Nena Arinta
Keyword(s):  
Economic Growth ◽  
Market Share ◽  
Secondary Data ◽  
Islamic Banking ◽  
Investment Financing ◽  
Banking Business ◽  
Negative Effect ◽  
Capital Financing ◽  
Variable Consumption

Islamic banking takes part in the Indonesian economic and financial system which contributes to the dynamics of eeconomic growth. The number of Islamic banks in Indonesia, through its market share, is still quite small, namely 5.95% in 2019 of the total national banking market share. One of the main activities of Islamic banking is channeling financing through financing based on the type of use and business category. This study aims to determine the short-term and long-term contribution of Islamic banking to Indonesia's economic growth using the Vector Error Correction Model (VECM) method. The data used in this study are quarterly secondary data of real Gross Domestic Product (GDP) and financing based on the use and category of Indonesian Islamic banking business types, which consist of working capital financing, investment financing and consumption financing. The results showed that in the short and long term, the variable consumption financing had a significant negative effect on Indonesia's economic growth.

scholarly journals Financial Performance Mediation in the Influence of Islamic Corporate Governance Disclosure on the Islamic Social Reporting

2019 ◽  
Vol 3 (1) ◽  
pp. 75
Author(s):  
Ichsan Setiyo Budi ◽  
Rahmawati Rahmawati ◽  
Falikhatun Falikhatun ◽  
Muthmainah Muthmainah ◽  
Ardi Gunardi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Social Role ◽  
Secondary Data ◽  
Social Reporting ◽  
Islamic Banking ◽  
Islamic Banks ◽  
The Social ◽  
Annual Reporting ◽  
Report Data

The results of the research on the social role of Islamic banks show inconsistency both domestically and abroad; this is the basis for conducting this research to re-explain the Islamic Corporate Governance (ICG) and Islamic Social Reporting (ISR) relationship, models. This study aims to examine the indirect effect of ICG disclosure on ISR disclosure with financial performance as a mediating variable in Islamic Banking in Indonesia. This study uses secondary data with annual report data sources and financial statements on Islamic banking in Indonesia. They are testing this study using stepwise regression analysis with data for the annual reporting period of 2011 through 2014. The result that financial performance mediates the effect of disclosure of ICG on ISR; this shows that proper management of Islamic banks will produce high financial performance so that they can carry out their social roles well too. The contribution of this study is to develop a new model of the part of financial performance mediating the effect of ICG disclosure on ISR so that it is beneficial for the development of science.

scholarly journals QUALITY OF SHARIA GOVERNANCE STRUCTURE ON SOCIAL PERFORMANCE IN INDONESIAN ISLAMIC BANKING

2020 ◽  
Vol 4 (1) ◽  
pp. 57-61
Author(s):  
Lia Dahlia Iryani ◽  
Bambang Wahyudiono
Keyword(s):  
Audit Committee ◽  
Social Performance ◽  
Supervisory Board ◽  
Secondary Data ◽  
Governance Structure ◽  
Islamic Banking ◽  
Financial Report ◽  
Islamic Bank ◽  
A Value ◽  
The Social

This research aimed to examine empirically the effect of the performance of Islamic Bank on sharia governance in Indonesia. The social performance of the Islamic Bank was measured by qordhul hasan and micro finance, and sharia governance (SG) was measured by the proportion of the independent board of commissioners, board size, audit committee and sharia supervisory board. The data in this study were secondary data from Islamic Banking Financial Report (IBFR) of 2012-2016. This research applied quantitative approach with the panels of data regression using E-views 9.0 software. Data analysis was conducted by using factor analysis. The test result showed that the direct effect of SG on performance was 0.323 significant because it had a value of t count of 11.96 or a value of probability of (0,000) &#60; alpha 5%. The positive coefficient showed that SG was able to improve performance while the highest loading values that reflected SG (TKS) was X3 (number of KA members) of 0.934, and X4 (number of KA meetings in a year) of 0.880. The loading value of X5 was the number of DPS of 0.445 while the value of loading X2 (the number of DK meetings in 1 year) was 0.319

scholarly journals RISK ANALYSIS OF ISLAMIC BANKING FINANCING BUSINESS IN INDONESIA 2014-2018

2019 ◽  
Vol 17 (2) ◽  
pp. 131
Author(s):  
Herlan Firmansyah ◽  
Mohamad Anton Athoillah
Keyword(s):  
Secondary Data ◽  
Market Risk ◽  
Profit Sharing ◽  
Islamic Banking ◽  
Investment Risk ◽  
Strategic Risk ◽  
Reputation Risk ◽  
Yield Risk ◽  
Financing Risk ◽  
Investment Portfolios

The purpose of this article is to analyze business risk in Islamic banking financing in Indonesia. The method used in this study is a qualitative research method with a descriptive approach. The data used in this study are secondary data sourced from Sharia Banking Statistics (SBS). The conclusions of this article are ten business risks that must be managed by Islamic banks in carrying out their functions, namely financing risk, market risk, liquidity risk, operational risk, legal risk, reputation risk, strategic risk, compliance risk, yield risk, yield risk, and investment risk. Four business risks affect the profitability of Sharia Commercial Banks (BUS) in Indonesia, namely financing risk as measured by NPF, the rupiah exchange rate measures market risk against the USD and inflation, return NCD measures risk on total deposits and investment risk measured by the percentage potential loss profit-sharing financing for mudharabah and musyarakah investment portfolios.

scholarly journals Stock Market Returns and Shareholders’ Wealth Sustainability of Companies Listed on the Nigerian Stock Exchange

2020 ◽  
pp. 27-45
Author(s):  
Adekunle Orelope Koleosho ◽  
Folajimi Festus Adegbie ◽  
Ayooluwa Olotu Ajayi- Owoeye
Keyword(s):  
Stock Market ◽  
Stock Exchange ◽  
Market Price ◽  
Secondary Data ◽  
Target Population ◽  
Validity And Reliability ◽  
Market Returns ◽  
Stock Market Returns ◽  
Ex Post ◽  
Negative Effect

Sustainability of shareholder’s wealth has been a subject of discussion globally due to various decisions of the managers and the effect it has on company’s performance. Various corporate actions and information about the companies are disseminated over time and studies have shown the effect on shareholder's wealth. This study examined the effect of capital market returns on sustainability of shareholder's wealth in Nigeria Listed Companies. The study adopted ex-post facto research design. A sample of 57 companies from a target population of 168 companies listed on the Nigerian Stock Exchange (NSE) as December 2018 was randomly drawn across the various market sectors for the panel data. The study used secondary data from the NSE, CBN and companies’ data on the Bloomberg Terminals. Validity and reliability were premised on the statutory audit of the financial statement. The study adopted descriptive and inferential (Regression and Correlation) statistics to analyze the data. The study found that the stock market returns indicators (dividend per share, earnings and Leverage) have joint and statistically significant relationship with market price per share: DPS, EPS and LEV with Adjusted R2 = 0.738, F(3, 796) = 54.74, p = 0.108 > 0.05. The study concluded that stock market returns measured by dividend and earnings have a significant effect on the shareholders' wealth while leverage exerts a negative effect on Market Price per share. The study recommended that the management of the companies should embrace the payment of dividend to shareholders while ensuring the growth of earnings over the period to sustain shareholder's wealth.

scholarly journals The Good and Bad News about the New Liquidity Rules of Basel III in Islamic Banking of Malaysia

2019 ◽  
Vol 12 (3) ◽  
pp. 120
Author(s):  
Shazleena Mohamed Zainudin ◽  
Siti Zaleha Abdul Rasid ◽  
Rosmini Omar ◽  
Rohail Hassan
Keyword(s):  
Banking Sector ◽  
Secondary Data ◽  
Islamic Banking ◽  
Present System ◽  
Basel Iii ◽  
Policy Makers ◽  
Coverage Ratio ◽  
New Horizons ◽  
Regulatory Guidelines ◽  
Unique Framework

How has Basel III (Bank for International Settlements), regarding the computation, measurement, and management of the liquidity coverage ratio (LCR), vitalized the Islamic banking sector in emerging economies? Vice versa, what is the Islamic banking sector’s capacity to respond in embracing Basel III? This study aims to review the current issues faced by a bank as it discusses the current regulatory guidelines and operational challenges in implementing the system. Based on the implementation of LCR preliminary secondary data of Malaysian banks between 2010 and 2016, this study finds that the readiness of LCR system implementation in the Islamic banking industry is currently low because LCR is still relatively new for all financial institutions and vendors. There is a huge gap between the present system infrastructure of the banks and the LCR model requirements as defined by BNM (Bank Negara Malaysia) under Basel III. Nevertheless, this finding opens new horizons of understanding and practically offers further investigations for the whole banking sector in Malaysia. Thus, policy makers, regulators, and industry players should utilize a unique framework for Islamic banks when strategizing liquidity risk management.

scholarly journals Comparison of Amendments to the Value Added Tax Law between Indonesia and Malaysia to Regulate Murabaha Transactions

2018 ◽  
Vol 7 (3.25) ◽  
pp. 114
Author(s):  
Thesa Adi Purwanto ◽  
. .
Keyword(s):  
Islamic Law ◽  
Value Added ◽  
Secondary Data ◽  
Islamic Finance ◽  
Tax Law ◽  
Islamic Banking ◽  
Value Added Tax ◽  
Literature Study ◽  
The Subject ◽  
The Government

Islamic banking in their activity base on Islamic principles that is agreement regulation on Islamic Law between Bank and others to saving and or financing an activity or business which suit Islamic role. There are several forms of financing, such as financing on sharing profit principle (mudharabah), financing on participation principle (musyarakah), transaction goods principle which get profit (murabaha), financing capital goods on rent principle without choice (ijarah), or with transfer authority over the rent goods from bank to others (ijarah wa iqtina). Furthermore, development of Islamic banking either in Indonesia or Malaysia must be followed with new law and regulation from their government, especially for rules on taxation over transaction on Islamic banking. This is critical because there are different interpretation and argumentation between practitioners of Islamic banking and the government about the subject of Value Added Tax on murabaha transaction. This research used a qualitative approach, using literature study, which emphasizes books as an object and field study with collecting data by interviewing and also using secondary data. As a result, both Indonesia and Malaysia has undergone essential steps to provide Islamic finance with appropriate banking and tax regulations that have succeeded in supporting the Islamic financial system.  

Sign in / Sign up

Export Citation Format

Share Document