scholarly journals FINANCING TO DEPOSIT RATIO (FDR) SEBAGAI SALAH SATU PENILAIAN KESEHATAN BANK UMUM SYARIAH (Study Kasus Pada Bank BJB Syariah Cabang Serang)

2016 ◽  
Vol 7 (1) ◽  
Author(s):  
DIDIN RASYIDIN
Keyword(s):  
Qualitative Research ◽  
Risk Management ◽  
Financial Institutions ◽  
Research Method ◽  
Liquidity Risk ◽  
Islamic Banks ◽  
Qualitative Research Method ◽  
Islamic Bank

Abstract. Study on Assessment the Commercial Islamic Bank by Financing to Deposit Ratio (FDR) at BJB Syariah Serang. Islamic bank is a bank that operates without relying on interest. Islamic banks can also be interpreted as financial institutions/ banks operations and products are developed based on the Quran and Hadith. Antonio and Perwataatmadja distinguish two senses, namely the Islamic banks and banks operating with Islamic Shari'a principles. Islamic Bank is a bank that operates with Islamic Shari'a and an ordinance operating refers to the provisions of the Qur'an and hadith. The purpose of this study is to determine how percentage and how does the calculation of Financing to Deposit Ratio of Bank Jawa Barat Syariah at the end of 2013. The method used in this research is descriptive cualitative method. Qualitative research method is a method to investigate an object that can not be measured by numbers or other sizes that are exact. The conclusion of the study is the Financing to Deposit Ratio (FDR) at Bank BJB Syariah is 104.28%. This means that banks liquidity ability to anticipate the needs of liquidity and liquidity risk management is weak is ranked fourth compositeAbstrak. Financing to Deposit Ratio (FDR) Sebagai Salah Satu Penilaian Kesehatan Bank Umum Syariah (Study Kasus Pada Bank BJB Syariah Cabang Serang). Bank syariah adalah bank yang beroperasi tanpa mengandalkan bunga. bank syariah juga dapat diartikan sebagai lembaga keuangan yang operasional dan produknya dikembangkan berdasarkan Al-Quran dan Hadis. Antonio dan Perwataatmadja membedakan dua pengertian, yaitu bank syariah dan bank yang beroperasi dengan prinsip syariat Islam. Bank syariah adalah bank yang beroperasi dengan syariat dan tata cara Islam yang mengacu pada ketentuan Al-Qur'an dan hadits. Tujuan dari penelitian ini adalah untuk menentukan bagaimana persentase dan bagaimana perhitungan Financing to Deposit Ratio Bank Jawa Barat Syariah pada akhir 2013. Metode yang digunakan dalam penelitian ini adalah metode deskriptif analisis kualitatif. Kesimpulan dari penelitian ini adalah Pembiayaan to Deposit Ratio (FDR) di Bank BJB Syariah adalah 104,28%. Ini berarti bahwa kemampuan likuiditas bank untuk mengantisipasi kebutuhan likuiditas dan manajemen risiko likuiditas lemah berada di peringkat keempat.

scholarly journals Keterkaitan Kerahasiaan Bank dan Pajak: Antara Kepentingan Negara dan Pribadi

2019 ◽  
Vol 16 (2) ◽  
pp. 212
Author(s):  
Akhmad Yasin
Keyword(s):  
Qualitative Research ◽  
Financial Institutions ◽  
Financial Services ◽  
Research Method ◽  
Financial Information ◽  
Constitutional Court ◽  
Legal Research ◽  
Qualitative Research Method ◽  
Bank Secrecy ◽  
Tax Payments

Bank sebagai lembaga keuangan, eksistensinya sangat tergantung dari kepercayaan masyarakat yang menjadi nasabahnya. Masyarakat telah memercayai bank sebagai institusi yang menyimpan dana nasabah, mengelola dan menyalurkan kembali kepada masyarakat dalam bentuk pinjaman atau kredit. Oleh karena itu, untuk menjaga kepercayaan nasabah tersebut, bank harus mematuhi ketentuan mengenai rahasia bank. Permasalahan dalam penelitian ini adalah mengetahui dalam kondisi bagaimana rahasia bank dapat diakses, pihak-pihak mana yang wajib menjaga kerahasiaan bank, adakah keterkaitan kerahasiaan bank dengan pajak, dan perlukah kerahasiaan bank yang terkait pajak dihilangkan. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Hasil penelitian mengungkapkan bahwa terdapat beberapa kondisi dimana rahasia bank boleh dibuka, tetapi tidak semua informasi dan data keuangan nasabah boleh dibuka di hadapan publik kecuali setelah adanya persetujuan dari Otoritas Pajak dan setelah mendapat laporan dari lembaga jasa keuangan di bawah pengawasan Otoritas Jasa Keuangan. Pembukaan rahasia bank diperbolehkan apabila berhubungan dengan kepentingan negara, seperti untuk kepentingan peningkatan kepatuhan masyarakat terhadap pembayaran pajak dan peningkatan penerimaan negara di sektor pajak.Banks as financial institutions, their existence is very dependent on the people’s trust who become their customers. The community has trusted banks as institutions that store customer funds, manage and channel back to the community in the form of loans or credits. Therefore, to maintain the customer's trust, the bank must obey bank secrets provisions. This research uses descriptive qualitative research method in the form of normative legal research and laws and regulations studies related to bank secrecy, derived from literature such as constitutional court decision, books, journals, articles, magazines, and websites. The results reveal that there are several conditions under which bank secrets may be opened, but not all financial information and data of the client may be disclosed in public unless after approval by the Tax Authority after receiving a report from a financial services institution under the supervision of the Financial Services Authority. The unveiling of bank secrecy is permitted when it comes to the interests of the state, such as for the purpose of increasing public compliance of tax payments and increasing state revenues in the tax sector. 

scholarly journals A SUCCINCT ANALYSIS OF MITIGATING LIQUIDITY RISK IN ISLAMIC BANKS IN THE LIGHT OF LIQUIDITY AND RISK MANAGEMENT PRINCIPLES

2019 ◽  
Vol 4 (1) ◽  
pp. 527
Author(s):  
Atharyanshah Puneri ◽  
Naeem Suleman Dhiraj ◽  
Hafiz Benraheem
Keyword(s):  
Risk Management ◽  
Financial Institutions ◽  
Financial Institution ◽  
Real Life ◽  
Liquidity Risk ◽  
Islamic Banks ◽  
Liquidity Management ◽  
Islamic Financial Institutions ◽  
The Subject ◽  
Key Aspects

Liquidity management has been incessantly challenging for the financialinstitutions and especially Islamic financial institutions due to their nature of business. The�convoluted nature of liquidity management impedes the task of Islamic banks in managing�their liquidity efficiently. Given the intricacies of the subject matter, this paper delves into�elaborating the key aspects of liquidity management; subsequently, discusses the�consequences of poor liquidity management and problems inherent in managing the latter by�analyzing the real-life failure of Islamic financial institution as a result identifying the issues that could possibly jeopardize the existence of the Islamic banks. Finally, equipping the�readers with tools to mitigate the liquidity risk.

scholarly journals Implementation of the National Islamic Council Fatwa Number 47/DSN-MUI/II/2005 in Banks Syariah Mandiri Branch Manado

2019 ◽  
Vol 17 (1) ◽  
pp. 19
Author(s):  
Faradila Hasan ◽  
Mar'atul Jannah S. Habu
Keyword(s):  
Qualitative Research ◽  
Financial Institutions ◽  
Research Method ◽  
Qualitative Research Method ◽  
Ability To Pay ◽  
Normative Approach ◽  
Second Stage ◽  
Two Stages

This study aims to determine the policies of Bank Syariah Mandiri Branch Manado in resolving murabahah receivables disputes for customers who are unable to pay and the realization of DSN No. fatwa. 47 / DSN-MUI / II / 2005 at Bank Syariah Mandiri, Branch Manado. The method used a qualitative research method using a normative approach. The informants interviewed were as many as five informants who were employees of the Bank Syariah Mandiri Branch of Manado. The concept of the settlement of murabahah receivables for customers who are unable to pay has two stages. First for customers who are categorized as having a reduced ability to pay but can still pay off the remaining debt by restructuring. The second stage is for customers who are classified as no longer able to pay their remaining debts even though the bank has provided several policies. Sharia Financial Institutions (LKS) may settle for customers who cannot complete or pay off their financing by agreed amounts and times; the system has been by the provisions of sharia in terms of the properties of the DSNI-MUI. 

scholarly journals STRENGTHENING RISK MANAGEMENT OF SHARIA BANKING IN INDONESIA

2019 ◽  
Vol 3 (1) ◽  
pp. 1-11
Author(s):  
Miftah Idris
Keyword(s):  
Qualitative Research ◽  
Risk Management ◽  
Research Method ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Legal Research ◽  
Business Operations ◽  
Banking Business ◽  
And Control ◽  
Monitor And Control

The risk faced by sharia banking in channeling funds through financing is the biggest source of risk for business operations, because the presence of problematic financing not only lowers income for Islamic banks but also affects the health of Islamic banks. Therefore, risk management is needed to identify, measure, monitor and control risks in accordance with Islamic banking business activities. The purpose of this study is how efforts are made to improve the optimization of risk management in Islamic Banking. The research method used is descriptive legal research or literature with a type of qualitative research. The results of the study found that there is a need for optimization of institutions and systems in strengthening risk management in Islamic banking today

scholarly journals Kajian Fatwa Dewan Syariah Nasional Tentang Mudharabah

2020 ◽  
Vol 3 (1) ◽  
pp. 107
Author(s):  
Fadhilah Mursid
Keyword(s):  
Qualitative Research ◽  
Financial Institutions ◽  
Research Method ◽  
Qualitative Research Method ◽  
Secondary Literature ◽  
Similar Tendency ◽  
Legal Standing ◽  
Islamic Financial Institutions ◽  
Legal Construction ◽  
Different Content

<p>Until now, mudharabah is still carried out in people's lives even though it has been modified to a degree. Even in Islamic Financial Institutions, mudaraba becomes a mainstay product that is often offered by customers. With the increasing number of LKS that makes mudharabah as one of its flagship products. MUI as an institution that has the authority to issue fatwas related to Islamic economics through DSN considers it necessary to issue a fatwa on mudharabah so that the procedure is carried out in accordance with Islamic Sharia. Regarding the fatwa it is interesting to analyze how the implementation of the DSN fatwa on mudaraba in the study of muamalah fiqh. The researcher uses a descriptive qualitative research method which discusses comprehensively using various sources of primary and secondary literature data relating to the MUI DSN fatwas on mudharabah. The results of the study concluded that overall the existing fatwa was in accordance with the provisions contained in the treasury of Islamic economics. However, in carrying out legal construction as a legal standing, it is still very global, especially in the use of fiqh proposals. Even from a number of fatwas, there is a similar tendency in legal construction of different content of the fatwa.</p>

scholarly journals Analisis implementasi dan risiko pembiayaan perumahan dengan akad Murabahah dan musyarakah mutanaqisah

El Dinar ◽  
2018 ◽  
Vol 4 (1) ◽  
pp. 76
Author(s):  
Nurul Pitriani Pitriani
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
Liquidity Risk ◽  
Secondary Data ◽  
Primary Data ◽  
Qualitative Research Method ◽  
Strategic Risk ◽  
Reputation Risk ◽  
Financing Risk ◽  
Management Of Risk

The aim of this study is to know whether or not the implementation of contract of murabahah and musyarakah mutanaqisah is appropriate to literatures and fatwa dewan syariah Nasional about murabahah and musyarakah mutanaqisah. Qualitative research method is employed in this study. Both primary and scondary data are used in this research. Primary data is obtained by interviewing the unit of marketing of bank muamalat surabaya. Secondary data is obtained by studying the literatures and browsing on the official website of bank muamalat. The result of this study shows that the implementation of the contract of murabahah and musyarakah mutanaqisah is appropriate to fatwa Dewan Syariah Nasional No:73/DSN-MUI/XI/2008 about musyarakah mutanaqisah and Fatwa Dewan Syariah Nasional No:04/DSN-MUI/IV/2000 about Murabahah. Inexpediency of the contract of muabahah can be seen on determining the advance which is not based on the agreement between bank and client. The decision of the amount of the advance is based on bank’s policy. The acceptance of submission of financing application is based on client’s ability to pay the loan; it is obtained by accounting 35-40% of take home pay.concerning on the rate margin, of the contract of musyarakah mutanaqisah is 12.5% which is revised by ALCO (Asset and Liabilities Commitee) for every 1-2 year. The contract of murabahah, however, has three degrees of rate margin; 11.5% for 1-5 years, 15.5% for 6-10 years, and 16.5% for 11-15 years. Risk encountered by bank muamalat are financing risk, market risk, liquidity risk, operational risk, pursuance risk, strategic risk, reputation risk and law risk. The management of risk is done by the division of management of risk having its four department

scholarly journals KONTRUKSI AKAD MUDHÂRABAH DALAM FATWA DEWAN SYARIAH NASIONAL-MAJELIS ULAMA INDONESIA NOMOR: 03/DSN-MUI/IV/2000 TENTANG DEPOSITO

2020 ◽  
Vol 1 (1) ◽  
pp. 61-79
Author(s):  
Panji Adam Agus Putra
Keyword(s):  
Financial Institutions ◽  
Research Method ◽  
Legal Status ◽  
Islamic Banks ◽  
Literature Study ◽  
Fund Manager ◽  
Investment Funds ◽  
Islamic Bank ◽  
Islamic Financial Institutions ◽  
Multi Level

Deposits in Islamic banks are investment funds based on mudhârabah agreements or other contracts that are not in conflict with Islamic principles. This is stated in the DSN-MUI fatwa No: 03 / DSN-MUI / IV / 2000 Concerning Deposits, where the Islamic bank acts as the fund manager and the customer is an investor. In the level of implementation, the fund manager (mudhârib) re-invests or re-mudhârabah, then there is a multi-level mudhârabah contract which the islamic jurist has debated its legal status. The research method based on the normative juridical approach with the specification used is analytical descriptive and the data collection method used is literature study. Takyif fiqh and contract construction in sharia deposits, according to the author that the contract used in the implementation of the National Sharia Council No: 03 / DSN-MUI / IV / 2000 Concerning Deposits is mudhârib yudhârib contract; mudhârib al-wasȋth or commonly called mudhârabah birthday. In this case the Islamic bank in addition to being domiciled as mudhrib (in the first mudhârabah contract), the Islamic bank was also at the same time as shâhib al-māl (in the second mudhârabah contract). Based on the opinion of the rajj (superior) among the scholars, the law of carrying out a multilevel mudhârabah agreement or commonly referred to as mudhârib yudhârib (re-mudhârbah) is permissible based on two considerations, namely consideration of 'urf / habit (in this case the habits in the Islamic financial institutions) ) and the concept of absolute mudhârabah.Keywords: mudharabah contract, deposit, DSN-MUI fatwa

scholarly journals Pengaruh Pemahaman Operasional Bank Syariah dan Penerapan Qanun Lembaga Keuangan Syariah Di Aceh Terhadap Minat Berinvestasi Pada Saham Bank Syariah (Studi Kasus Nasabah RHB Sekuritas Aceh)

2021 ◽  
Vol 2 (2) ◽  
pp. 136-148
Author(s):  
Armad Maulidan ◽  
Ismuadi Ismuadi
Keyword(s):  
Financial Institutions ◽  
Questionnaire Survey ◽  
Research Method ◽  
Quantitative Research ◽  
Positive Impact ◽  
Primary Data ◽  
Islamic Banks ◽  
Islamic Bank ◽  
Islamic Financial Institutions ◽  
Quantitative Research Method

This research is important to do to see the effect of the implementation of the qanun of Islamic financial institutions that have been implemented in Aceh on the interest in investing in Islamic bank shares because the implementation of the qanun has a positive impact on Islamic banks. The research method used is a quantitative research method, the data used are primary data using a questionnaire survey, the results of this study indicate that the operational understanding of Islamic banks has an effect on interest in investing in Islamic bank shares but is not significant and the application of the qanun of Islamic financial institutions in Aceh has an effect on interest investing in Islamic bank shares is very significant while simultaneously having a significant effect on interest in investing in Islamic bank shares.

AKAD FINANCING OF MURABAHAH BETWEEN CUSTOMERS WITH MUAMALAT BANKS HARKAT VIEWED FROM SHARI'AH PRINCIPLES

2020 ◽  
Vol 10 (1) ◽  
pp. 13-26
Author(s):  
Candra Irawan ◽  
Adi Bastian ◽  
Febrozi Rohadi
Keyword(s):  
Data Collection ◽  
Financial Institutions ◽  
Research Method ◽  
Economic Condition ◽  
Field Research ◽  
Comprehensive Analysis ◽  
Islamic Banks ◽  
Legal Research ◽  
Trading System ◽  
Library Research

Currently in Indonesia Islamic Bank has gained a place and interested in the community, causing many emerging Syari'ah Bank and Financial Institutions of the syari'ah, and products in Islamic banks are widely used is murabahah financing. The formulation of the problem in this research are: (1). How is the implementation of the sale and purchase through murabahah financing between Bank Muamalat Harkat with customers. (2). Is trading system murabahah financing between Bank Muamalat Harkat and customers have been according to the principles of Syari’ah. (3). How murabahah financing efforts to resolve the breach between the customer and Muamalat Harkat. This research method is empirical legal research, this study was conducted in Bank Muamalat Harkat based data collection through field research such as interviews, observation and description as well as information from respondents through library research. The results of this research are: before an agreement Bank to assess carefully the prospective customer in the form of a comprehensive analysis and is divided into several stages, such as the assessment using the principle of 5C Character (Character of the debitor), Chapacity (Capability Candidate Debitor) , Capital (Capital candidate Debitor), Collateral (Collateral candidate Debitor) and Condition of economy (economic condition of the prospective Borrower). Trading system murabahah financing between Bank Muamalat Harkat with the customer has not fully based on the principles of the Syari'ah. Murabahah financing efforts to resolve the defaults can be solved by R3 is Restrukturing (Arrangement Back), Reconditioning (Terms Back) and Rescheduling (rescheduling), sales collateral and auction execution. 

Perempuan dan Liminalitas dalam Tradisi Perkawinan Adat di Timor Tengah Selatan

2020 ◽  
Vol 6 (1) ◽  
pp. 114
Author(s):  
Marsel Eliaser Liunokas
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
Literature Study ◽  
Qualitative Research Method ◽  
South Central ◽  
A Value ◽  
Traditional Marriage ◽  
The Village ◽  
As If

Timorese culture is patriarchal in that men are more dominant than women. As if women were not considered in traditional rituals so that an understanding was built that valued women lower than men. However, in contrast to the article to be studied, this would like to see the priority of women’s roles in traditional marriages in Belle village, South Central Timor. The role of women wiil be seen from giving awards to their parents called puah mnasi manu mnasi. This paper aims to look at the meaning of the rituals of puah mnasi maun mnasi and the role and strengths that women have in traditional marriage rituals in the village of Belle, South Central Timor. The method used for this research is a qualitative research method using interview techniques with a number of people in the Belle Villa community and literature study to strengthen this writing. Based on the data obtained this paper shows that the adat rituals of puah mnasi manu mnasi provide a value that can be learned, namely respect for women, togetherness between the two families, and brotherhood that is intertwined due to customary marital affrairs.

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