scholarly journals ANALISIS SISTEM PENENTUAN BESARAN NISBAH BAGI HASIL PADA PRODUK DEPOSITO DI BANK MUAMALAT INDONESIA KCP SITUBONDO

2019 ◽  
Vol 13 (1) ◽  
pp. 155-172
Author(s):  
Ummal Khoiriyah
Keyword(s):  
Revenue Sharing ◽  
Profit Sharing ◽  
Applicable Law ◽  
For Profit ◽  
Branch Office ◽  
Percentage Ratio

Bank Muamalat Indonesia branch office Situbondo has a system for determining the amount of profit sharing ratio in deposit products with terms and conditions of deposits involved of depositing and refunding, bookkeeping, profit sharing, deposit termination, in line with applicable law and jurisdiction. Based on the results of the research, the system of determining the amount of profit sharing ratio on deposit products at Bank Muamalat Indonesia brach office Situbondo uses revenue sharing method. The method is still running in the application of profit sharing to customers which calculated based on the respective portion between depositors and bank. Characteristics of deposit products with the concept of profit sharing at Bank Muamalat Indonesia branch office Situbondo is the percentage ratio, for profit and for loss, collateral, determine the amount of ratio, how to resolve losses.

scholarly journals Sukuk (Obligasi Syariah) dalam Perspektif Keuangan Islam

2019 ◽  
Vol 5 (2) ◽  
pp. 165-179
Author(s):  
Maula Nasrifah
Keyword(s):  
Financial Institutions ◽  
Capital Market ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Mutual Respect ◽  
For Profit ◽  
Private Placement ◽  
Proof Of Ownership ◽  
Maturity Date ◽  
The Future

Islam strongly encourages investment so that possessions can be productive and bring benefits in the future, of course, using a good and right way, which is in accordance with Islamic sharia, like mutual respect and does not harm others. The type of investment can be varied, we can invest through the capital market, one of which is sukuk. Sukuk are securities that are proof of ownership (claim) on assets, whether in the form of tangible, intangible or project contracts from certain activities that require the issuer to pay revenue-sharing to the Sukuk holders and pay back the Sukuk in maturity date. The principle in Sukuk transactions is in the form of emphasis on fair agreements, recommendations for profit sharing systems. In Sukuk transaction, a number of certain assets are needed which to used as the basis for conducting transactions using a contract based on sharia principles. The types of Sukuk in terms of Sukuk Ijarah, Sukuk Mudharabah, Sukuk Musyarakah, Sukuk Istishna’ with the method of issuing in bookbuilding, auction methods and private placement. In sukuk transactions there is a requirement for Underlying Assets as well as activities or processes which have been based in accordance with sharia. This shows that investing with sukuk is not worrying for investors who want to transact with sharia financial institutions. Keywords: Investing, Transaction, Sukuk

scholarly journals INVESTIGATION OF REVENUE SHARING, TRANSPARENCY AND FIRM PERFORMANCE TO PROFIT DISTRIBUTION MANAGEMENT

2019 ◽  
Vol 2 (2) ◽  
pp. 75-81
Author(s):  
MISMIWATI MISMIWATI ◽  
TONA AURORA LUBIS ◽  
ENGGAR DIAH PUSPA ARUM
Keyword(s):  
Firm Performance ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Distribution Management ◽  
Profit Distribution ◽  
For Profit ◽  
And Performance ◽  
A Company ◽  
Performance Research

This study was conducted to determine the effect on Profit Distribution Management recorded in Bank Indonesia on financing for profit sharing, transparency and performance. Research conducted using RGEC Method to determine the level of performance in the company and the population of this study is a company listed in the Jakarta Islamic Index of 2012-2016. The results of this study indicate that mudharabah variables have an effect but not significant to PDM, ROA and CAR have significant effect to PDM while musharaka, transparency, FDR, GCG and BOPO have no significant effect to PDM.

scholarly journals Implikasi Teori Percampuran Akad Mudharabah Dan Musyarakah Terhadap Perbankan Syariah (Studi Kasus Bank Syariah Mandiri KCP Sumenep)

2020 ◽  
Vol 3 (1) ◽  
pp. 53-63
Author(s):  
Ahmad Shibghatullah Mujaddidi
Keyword(s):  
Financial Engineering ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Financial Report ◽  
The Public ◽  
Islamic Financial Institutions ◽  
Descriptive Approach ◽  
Branch Office

  This paper aims at describing the implications of the theory of mixing and its products towards Islamic banking and Islamic financial institutions. A qualitative research methods with a descriptive approach was implemented in this study. The object of the current study was Sub-Branch Office (KCP) of the Syariah Mandiri Bank in Sumenep Regency. The results of this study indicated that the products of the Syariah Mandiri Bank KCP Sumenep in terms of the Musharaka financing contract consists of Musharaka mutanaqishah and musharaka of network capital. Musharaka mutanaqisha is applied in home financing in which the profits are obtained from the margin agreed by all parties. While, the musharaka of network capital uses a profit sharing system in which the profits are calculated through a revenue sharing system. In terms of juridical law, the Syariah Mandiri bank KCP Sumenep has followed the rules stated in the Sharia banking law of 2008 as well as in the fatwa of the National Sharia Board. Whereas, in the case of the application of musharaka accounting that has been regulated in International Financial Report Standard (PSAK), Sharia Mandiri Bank KCP Sumenep has accordingly applied the contract accounting of musharaka as regulated in PSAK 106. However, in terms of account recording (estimation), Islamic banks have not obeyed the rules stated in PSAK 106. Furthermore, this study concludes that there are still many customers who do not understand the contract of mudharabah at Syariah Mandiri Bank KCP Sumenep. It due to the lack of socialization from the banks to the public. In juridical perspective, the Sharia Mandiri Bank KCP Sumenep do not implements mudharabah contract based on fatwa of the National Sharia Board and do not apply the accounting based on PSAK 105. Therefore, it is categorized as Islamic/ sharia financial engineering.

scholarly journals The Effect of Profit Sharing Financing and Receivables towards Total Assets in Islamic Banking: Case Study in BNI Syariah

2021 ◽  
Vol 5 (1) ◽  
pp. 28-40
Author(s):  
Zulfikar Hasan
Keyword(s):  
Main Product ◽  
Banking System ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Islamic Banking ◽  
Islamic Banks ◽  
For Profit ◽  
New Knowledge ◽  
The Relationship

The objective of my research is to observe at the relationship between receivables, profit-sharing financing to total assets at BNI Syariah Bank from 2016-2020. Total assets in BNI Syariah frequently endure fluctuations in total assets each year, whether receivables and profit-sharing financing have a significant effect on variable Y (total assets). The method that researchers run is a quantitative method using the help of SPPS software, while the variables that influence are the dependent variable receivables and profit-sharing financing. The funding channelled by BNI Syariah is essentially the same as other Islamic banks in Indonesia. Because it still uses an agreement that has long practised in the Islamic banking system, such as the Murabaha contract for the provision of receivables, Mudharabah and Musyarakah contracts for profit sharing between customers and banks. The relationship between Receivables and Revenue Sharing Financing has a positive correlation between variables. This research can also provide some connection between Murabahah and Musharaka which are one of the main product sources of BNI Syariah bank. The originality of the research that the researcher makes is his own, it is not copied and that the researcher's research idea is new and can add new knowledge.

scholarly journals Kerjasama Bagi Hasil Akad Muzara’ah Kritik Putusan Pengadilan Agama Banyuwangi Nomor 3252/Pdt.g.2016/Pa.Bwi

2019 ◽  
Vol 7 (1) ◽  
pp. 72-94
Author(s):  
Mohamad Hoirul Anam
Keyword(s):  
Profit Sharing ◽  
Mediation Process ◽  
Legal Research ◽  
Cooperation Agreement ◽  
Applicable Law ◽  
For Profit ◽  
Land Owners ◽  
Dragon Fruit ◽  
Case Number

Abstrac: The agreement for profit sharing cooperation should be recorded in accordance with the applicable law so that it is mutually binding and does not result in fraud from either party either the violation or the betrayal of the cooperation agreement. This can be seen in Case Number 3252 / Pdt.G / 2016 / PA.Bwi. concerning cancellation of the muzara'ah contract. This research is a descriptive legal research, data collection is done by examining the lawsuit file, peace and the decision of the Panel of Judges. The results of this study, 1. The basis of the claim is the background of the denial or betrayal of one of the parties, namely land owners who feel jealous of land managers (cultivators) related to the harvest of dragon fruit. 2. The mediation process carried out based on PERMA No. 1 of 2016 concerning Mediation Procedures and Successfully Achieved an Agreement. 3. Legal products are Determination of case revocation.

scholarly journals The Effect of Service and Profit Sharing on the Interests of Non-Muslim Customer to be Customer of Sharia Bank (Case Study At BRI Syariah KC (Branch Office) Manado)

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Nur Atika Thayeb
Keyword(s):  
Quantitative Research ◽  
Regression Coefficient ◽  
Profit Sharing ◽  
Positive Influence ◽  
Influential Factor ◽  
Test Reliability ◽  
For Profit ◽  
Normality Test ◽  
Branch Office

Abstract:This study aims to find the effect of Service and Profit Sharing on Non-Muslim Customer Interests to Become Customers in BRI Syariah Manado. The main problem is how much the influence of the Service and Profit Sharing toward the Interests of Non-Muslim to Become Customers in BRI Syariah Manado. The type of research used is quantitative research. The population in this study were non-Muslim customersof BRI Syariah Manado.Data analysis techniques in this study are validity test, reliability test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple regression test, F test and T test.The results of this study conclude that the Regression Coefficient X1 (service) is 0.336 (33.6), service is a factor that affects the interest of non-Muslim to become customers of the BRI Branch KC (Branch Office) Manado, and the Regression Coefficient X2 (Profit Sharing) amounting to 0.410 (41.0), stating that the Profit Sharing variable has a positive influence and the most influential factor on the interest of non-Muslim to become BRI Syariah Manado customers. based on the results of these studies, it conclude that the better the Bank Sharing Profit, the better the interest of non-Muslim customers to become customers. Furthermore, it is recommended for the BRI Syariah KC (Branch Office) Manado to further improve the quality of services so that the non-Muslim community is more interested in becoming a customer at the Manado KC (Branch Office) BRI and for Profit Sharing should be more concerned by the bank, so that non-Muslims are more familiar with Profit Sharing Products.Keyword: service, Profit sharing, interest.

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 Analysis of Umkm Cooperation Ratio in the Context of Musyarakah in Yogya Purwakarta Toserba Food Court

2019 ◽  
Vol 3 (2) ◽  
pp. 154-166
Author(s):  
Rachma Frattiwi
Keyword(s):  
Data Collection ◽  
Venture Capital ◽  
Qualitative Analysis ◽  
Profit Sharing ◽  
The Other ◽  
Cooperation Agreement ◽  
For Profit ◽  
Approach Method ◽  
Collaboration Agreement ◽  
Mutual Agreement

This research was conducted at the Yogya Purwakarta Toserba Food Court. The problem that occurred at the Yogya Purwakarta Toserba Food Court was that the concept of the collaboration agreement that was carried out tended to be wrong. The purpose of this study was first to determine the cooperation agreement undertaken by the UMKM with the "Yogya Rasa", namely the system of cooperation agreements for results. Cooperation agreement for profit sharing here is a cooperation agreement made by one party with another party. Where one party provides facilities or infrastructure in the form of a place in the form of a counter while the other party occupies the counter with a profit sharing system. second to find out the suitability of the Musyarakah contract concept. The cooperation agreement that has been carried out by the UMKM with the manager of Yogya Toserba Food Court is in accordance with the Syirkah Mudharabah concept in which this collaboration is carried out by the first party contributing capital and work at the same time while the second party only contributes only venture capital while profits are shared according to mutual agreement. This research uses descriptive qualitative analysis approach method. Data collection can be done by the method of observation, interviews and documentation

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