scholarly journals PERAN ACCOUNT OFFICER DALAM MANAJEMEN PEMBIAYAAN DI BANK PEMBIAYAAN RAKYAT SYARIAH DAYA ARTHA MENTARI PANDAAN PASURUAN

2019 ◽  
Vol 10 (2) ◽  
pp. 201-220
Author(s):  
Nur Lailatus Sya’adah ◽  
Aslikhah
Keyword(s):  
Financial Institutions ◽  
Financial Institution ◽  
Rapid Development ◽  
Islamic Banking ◽  
Employment Opportunities ◽  
Middle Classes ◽  
Business Units ◽  
Islamic Financial Institutions ◽  
Muslim Communities

In the current era of globalization era , more and more Islamic financial institutions are experiencing very rapid development, especially among Muslim and non-Muslim communities. In Islamic banking, there are various kinds of financial institutions including sharia commercial banks, sharia business units, and  BPRS . One of the financial institutions that we will examine is PT. Bank Syariah Daya Artha Mentari Pandaan, which is an Islamic financial institution that is Islamic in nature and is in line with its mission to mobilize funds so that it can be reached by the lower and middle classes to develop employment opportunities, organize funds so that they can grow and develop well in people's lives and state development. BPRS Daya Artha Mentari Branch Pandaan has a variety of products, especially in terms of financing (lending) and funding (funding).In carrying out a financing of PT. BPRS Daya Artha Mentari Pandaan is carried out by an Account Officer who plays a role in managing financing, namely from the beginning of the submission of funds, disbursement, supervision and settlement of financing. And in a financial institution there is usually a financing that has problems both low and heavy levels. The purpose of this study was to determine the role of Account Officer in financing management at the BPRS Daya Artha Mentari Pandaan. Data collection in this study using observation, interviews and documentation. The location of the research was carried out at PT. BPRS Daya Artha Mentari Pandaan, concluded that the role of an Account Officer in financing management is to carry out the financing process that occurs at PT. BPRS Daya Artha Mentari Pandaan starts from submission, completes financing memo, submits complete requirements (in the form of BPKB guarantee, photocopy of BPKB guarantee, copy of KK, photocopy of marriage certificate, photocopy of STNK, photocopy of SHM certificate) then survey by Account Officer , submitted to the Director, and the last is disbursement. And the Account Officer strategy to overcome the risk of problematic financing is to do rescheduling, give summons when the customer has not paid installments for 3 months, the summons will be given up to the next 3 months and make collateral withdrawals as stated in the contract.

scholarly journals Towards New Sharia Governance for Islamic Financial Institutions

2021 ◽  
Vol 18 (1) ◽  
pp. 39-58
Author(s):  
Abdulazeem Abozaid
Keyword(s):  
Financial Institutions ◽  
Financial Services ◽  
Financial Institution ◽  
Islamic Banking ◽  
Banking And Finance ◽  
Finance Industry ◽  
Regulatory Authorities ◽  
Governance Model ◽  
Islamic Financial Institutions ◽  
Shariah Governance

Since its inception a few decades ago, the industry of Islamic banking and finance has been regulating itself in terms of Sharia governance. Although some regulatory authorities from within the industry, such as Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) and Islamic Financial Services Board (IFSB), the Islamic banking and finance industry remains to a great extent self-regulated. This is because none of the resolutions or the regulatory authorities' standards are binding on the Islamic financial institution except when the institution itself willingly chooses to bind itself by them. Few countries have enforced some Sharia-governance-related regulations on their Islamic banks. However, in most cases, these regulations do not go beyond the requirement to formulate some Sharia controlling bodies, which are practically left to the same operating banks. Furthermore, some of the few existing regulatory authorities' standards and resolutions are conflicted with other resolutions issued by Fiqh academies. The paper addresses those issues by highlighting the shortcomings and then proposing the necessary reforms to help reach effective Shariah governance that would protect the industry from within and help it achieve its goals. The paper concludes by proposing a Shariah governance model that should overcome the challenges addressed in the study.Pada awal berdiri, Lembaga Keuangan Syariah merupakan lembaga keuangan yang menerapkan Hukum Syariah secara mandiri dalam sistem operasionalnya. Ia tidak tunduk pada peraturan lembaga keuangan konvensional, sehingga dapat terus berkomiten dalam menerapkan Hukum Syariah secara benar. Selanjutnya, muncullah beberapa otoritas peraturan yang berasal dari pengembangan Lembaga Keuangan Syariah. Diantaranya adalah Islamic Financial Services Board (IFSB) dan Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). Hal ini tidak menyimpang dari kerangka peraturan Hukum Syariah, sebab standar peraturan dan keputusan yang dikeluarkan ditujukan khusus untuk Lembaga Keuangan Syariah saja. Beberapa Negara telah menerapkan peraturan tata kelola Hukum Syariah pada Bank Syariah mereka. Namun dalam banyak kasus, peraturan yang diterapkan tidak mampu mengontrol Lembaga Keuangan Syariah tersebut secara penuh. Sehingga, secara praktis proses pengawasan diserahkan kepada lembaga keuangan yang beroperasi. Akan tetapi, beberapa standar dan keputusan yang dikeluarkan oleh sebagian pemangku kebijakan bertentangan dengan keputusan yang dikeluarkan oleh beberapa akademi Fiqh. Artikel ini ditulis untuk menyoroti permasalahan yang timbul pada tata kelola Lembaga Keuangan Syariah, khususnya kekurangan yang tampak pada sistem tata kelola. Kemudian, penulis akan mengajukan usulan tentang efektifitas tata kelola Lembaga Keuangan Syariah yang bebas dari permasalahan.

scholarly journals Menilik Urgensi Penerapan Pembiayaan Akad Salam pada Bidang Pertanian di Lembaga Keuangan Syariah di Indonesia

2018 ◽  
Vol 8 (2) ◽  
pp. 88
Author(s):  
Widiana Widiana ◽  
Arna Asna Annisa
Keyword(s):  
Qualitative Research ◽  
Financial Institutions ◽  
Research Finding ◽  
Agricultural Development ◽  
Positive Impact ◽  
Financial Institution ◽  
Agricultural Product ◽  
Islamic Banking ◽  
Financing System ◽  
Islamic Financial Institutions

The financing of salam covenant is one of sharia banking products that can be used in the field of agriculture, but this has not been used in sharia financial institutions in Indonesia. Covenant of salam has strategic potential for agricultural development. This paper aims to illustrate the potential of using salam covenant in financing which is conducted by customer and how the challenges of implementation of salam  covenant in Islamic financial institutions. This is a descriptive qualitative research. In Indonesia, both Islamic banking and Baitul Maal Wattamwil have not applied this contract, related to some risks from salam financing. Sharia financial institutions needs a strategy in order to feel the benefits of providing salam. This article describes the practice of financing system of profitable covenant agreement for the sharia financial institution and the community. The research finding showed that by optimizing salam covenant financing, it can give positive impact to farmers that is in capital aspect to develop agricultural product. Pembiayaan akad salam merupakan salah satu produk perbankan syariah yang dapat digunakan dalam bidang pertanian, namun hal ini belum digunakan dalamLembaga Keuangan Syariah (LKS) di Indonesia. Akad salam memiliki potensistrategis terhadap pengembangan bidang pertanian. Penelitian ini bertujuan untuk menggambarkan potensi penggunaan akad salam dalam pembiayaan yang dilakukan oleh nasabah dan bagaimana tantangan atas penerapan pembiayaan akad salam di lembaga keuangan syariah. Tulisan ini berpijak pada penelitian kualitatif dengan metode deskriptif analisis dari berbagai literatur. Di Indonesia, baik perbankan syariah maupun Baitul Maal Wattamwil (BMT) belum menerapkan akad ini, terkait beberapa risiko dari pembiayaan salam. Lembaga keuangan syariah membutuhkan strategi agar dapat merasakan keuntungan dari penyediaan produk salam. Dalam tulisan ini dijelaskan praktik sistem pembiayaan akad salam yang menguntungkan bagi lembaga keuangan syariah dan masyarakat. Hasil yang diperoleh menunjukkan bahwa dengan optimalisasi pembiayaan akad salam dapat memberikan dampak positif terhadap para petani yaitu pada aspek permodalan untuk mengembangkan produk pertanian 

scholarly journals Upaya Perlindungan Konsumen terhadap Akad Klausula Baku (Studi pada Pengadilan Agama Makassar Klas IA)

2018 ◽  
Vol 5 (2) ◽  
pp. 187
Author(s):  
Disa Nusia Nisrina
Keyword(s):  
Case Studies ◽  
Financial Institutions ◽  
Subject Matter ◽  
Field Research ◽  
Islamic Banking ◽  
Standard Contract ◽  
Consumer Rights ◽  
Islamic Financial Institutions ◽  
The Subject

Penerapan akad klausula baku semakin banyak seiring berkembangnya berbagai macam bentuk transaksi dalam perbankan syariah dan lembaga keuangan Islam lainya, akad baku masih sering menggunakan klausula eksemsi yang mengandung pembatasan tindakan kepada konsumen dalam melakukan kegiatan bisnis, hal ini sering memicu terjadinya konflik atau sengketa dalam perjanjian. Sehingga, jika terjadi sengketa antara konsumen dengan lembaga keuangan syariah khususnya perbankan syariah maka dibutuhkan peran pengadilan agama dalam melindungi hak-hak konsumen. Pokok masalah yang dikaji dalam penelitian ini adalah bagaimana upaya perlindungan konsumen terhadap akad klausul baku di Pengadilan Agama kota Makassar?. Metode yang digunakan dalam artikel ini adalah lapangan (field research kualitatif) dengan pendekatan teologis-Syari, dan yuridis-normatif, serta studi kasus. Setelah penelitian dan pengkajian dilakukan maka ditemukan bahwa, hakim memiliki upaya korektif untuk memperbaharui akad baku yang memberatkan konsumen dalam menjalankanya, upaya tersebut diharapkan dapat melindungi hak-hak konsumen, diantara bentuk upaya korektif tersebut adalah rescheduling yakni penjadwalan ulang, reconditioning merupakan persyaratan kembali dan restrukturisasi adalah penataan ulangThe implementation of standard contract is increasing as various forms of transactions develop in Islamic banking and other Islamic financial institutions, standard contract still often use exclusion clauses that contain restrictions on actions for consumers in conducting business activities, this often triggers conflicts or disputes in agreement. So, if there is a dispute between consumers and Islamic financial institutions, especially Islamic banking, the role of Islamic courts is needed in protecting consumer rights. The subject matter examined in this study is how to protect consumers against the standard clause contract in the Makassar City Religion Court?. The method used in this article is a field (field research qualitative) with a theological-Syari approach, and juridical-normative, as well as case studies. Upon research and  accomplishment of this study it is found that, the judge has a corrective effort to renew the standard contract which is burdensome for the consumer in carrying out it. The effort is expected to protect consumer rights. Among the corrective efforts is rescheduling, reconditioning and restructuring

scholarly journals 5C Principles in Profit and Loss Sharing Financing on Baitul Maal Wattamwil as Islamic Micro Finance In Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 196
Author(s):  
Prawitra Thalib ◽  
Sri Hajati ◽  
Faizal Kurniawan ◽  
Komari Aldiansyah
Keyword(s):  
Financial Institutions ◽  
Financial Institution ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Cooperation Agreement ◽  
Islamic Financial Institutions ◽  
Muslim Communities ◽  
Operational Aspects ◽  
Mutual Agreement

Baitul Maal wat Tamwil is a financial institution with a sharia concept that was born as a choice that changes the concept of maal and tamwil in one institution. The concept of maal was born and became part of the lives of Muslim communities in terms of collecting and distributing funds for zakat, infaq and shadaqah) productively. While the Tamwil concept was born for purely business activities to benefit from the middle to micro sectors of society. One of the financing activities carried out by BMT is financing based on profit sharing principles. Profit sharing is done by two types with mudharabah and musyarakah contracts. musyarakah is derived from the word syirkah, also called syarikah, which means a cooperation agreement between two or more parties for certain businesses, each party providing the assistance fund, and will be borne together in accordance with the aid fund, or mutual agreement. The methods used in the writing of this article are normative research using a statute approach and a conceptual approach.the result of this research indicates distribution of funds or financing must pay attention to various matters relating to caution both from within and from outside the Islamic Financial Institutions of Islamic Banks and Non-Islamic Banks. Matters issued from internships are in the form of Legal Lending Limit (LLL), financing guidelines, operational aspects. Aside from internal, things that are of caution are also excluded from the external supported by 5C analysis (Character, Condition, Capacity, Capital, Guarantee) and sharia compliance). This analysis must be considered in channeling financing to avoid elements forbidden in Islam.

scholarly journals Kedudukan Fatwa DSN-MUI dalam Transaksi Keuangan pada Lembaga Keuangan Syariah di Indonesia

2020 ◽  
Vol 5 (2) ◽  
pp. 196
Author(s):  
Awaluddin Awaluddin ◽  
Andis Febrian
Keyword(s):  
Financial Institutions ◽  
Financial Institution ◽  
Islamic Banking ◽  
Special Position ◽  
Legal Relationship ◽  
The Future ◽  
Islamic Financial Institutions ◽  
Technical Basis ◽  
Laws And Regulations

<p><em>National Sharia council fatwa is a reference by every sharia financial institution in Indonesia in carrying out its operations. To implement sharia compliance by sharia financial institutions as formed as an extension of the DSN to oversee every financial institution to be in line with sharia principles. A problem that often arises in Islamic financial institutions is that the fatwa issued by DSN requires studies and opinions from DPS in operational techniques in Islamic financial institutions. the existing fatwas have not yet been represented in technical transactions at financial institutions. This research is a sociological juridical study, which examines the existence of MUI fatwas and the development of sharia economy and how the legal relationship between the MUI fatwa and the implementation of sharia economy in Indonesia with applicable laws and regulations. The results of this study see that the position of the fatwa in the perspective of banking law in Indonesia as a juridical reason for the legislature to set in the legislation. Besides that, the DSN fatwa as a technical basis for supervision is regulated in the laws and regulations on Islamic banking. From the data obtained that the position of fatwa in sharia banking has become a reference in every transaction for the future, each DPS in sharia financial institution is expected to not only be an independent board that is complementary but has a special position and staff in charge of each transaction carried out in the hope of implementing Sharia principles are maximally implemented</em><em>.</em></p><p> </p><p><em>Fatwa dewan syariah nasional merupakan rujukan oleh setiap lembaga keuangan syariah di Indonesia dalam menjalankan opersionalnnya. Untuk menjalankan kepatuhan syariah oleh lembaga keuangan syariah maka dibentuklah Dewan Pengawas Syariah (DPS) sebagai perpanjangan tangan dari Dewan Syariah Nasional (DSN) untuk mengawasi setiap lembaga keuangan untuk sejalan dengan prinsip syariah. Problem yang sering muncul di lembaga keuangan syariah adalah fatwa yang dikeluarkan oleh DSN membutuhkan kajian dan opini dari DPS dalam teknis operasional di lembaga keuangan syariah. Fatwa yang sudah ada belum semuannya terwakili dalam teknis transaksi pada lembaga keuangan. </em><em>Penelitian ini merupakan suatu penelitian yuridis sosiologis, yaitu meneliti tentang keberadaan Fatwa-fatwa MUI dan perkembangan ekonomi syariah dan bagaimana hubungan hukum antara fatwa MUI dan pelaksanaan ekonomi syariah di Indonesia dengan peraturan perundang-undangan yang berlaku. Hasil penelitian ini melihat bahwa kedudukan fatwa dalam prespektif hukum perbankan di Indonesia sebagai alasan yuridis bagi lembaga legislasi untuk menetapkan dalam aturan perundang-undangan. Disamping itu juga fatwa DSN sebagai dasar teknis pengawasan yang diatur dalam aturan perundang-undangan tentang perbankan syariah. Dari data yang diperoleh bahwa kedudukan fatwa pada perbankan syariah sudah menjadi rujukan dalam setiap transaksi untuk kedepannya setiap DPS yang ada dilembaga keuangan syariah diharapkan tidak hanya sebagai dewan independen yang besifat sebagai pelengkap tetapi memiliki kedudukan dan staf khusus yang membidangi setiap transaksi yang dijala</em>nkan dengan harapan pelaksanaan prinsip syariah maksimal dilaksanakan.</p>

scholarly journals Sharia Financial Technology in the Development of Bankable Micro Businesses

2020 ◽  
Vol 11 (6) ◽  
pp. 203
Author(s):  
Nunung Rodliyah ◽  
Recca Ayu Hapsari ◽  
Aditya Mahatidanar Hidayat ◽  
Lukmanul Hakim ◽  
Ade Oktariatas K
Keyword(s):  
Financial Institutions ◽  
Financial Inclusion ◽  
Major Influence ◽  
Islamic Banking ◽  
Financial Industry ◽  
Lower Middle Class ◽  
Islamic Financial Institutions ◽  
Banking Institutions ◽  
Financial Technology

Fintech is one of the drivers of the existence of a movement to improve MSME finance, especially the lower middle class through Islamic financial institutions. The development of digital technology, including in the Islamic financial industry, has had a major influence with the existence of financial technology (fintech), all forms of transactions are faster, easier, and more efficient, without the need to meet in person. Financial technology collaboration with Islamic financial institutions, especially Islamic banking can increase financial inclusion at MSMEs in Indonesia. The implementation of Fintech in the Islamic banking industry will facilitate and bring business players closer, especially MSMEs to access Islamic financial service products offered and apply for financing directly without having to go directly to the branch offices. Such a model, in addition to making it easier for MSME sector business people to gain financial access, can also improve financial inclusion and improve the performance of Islamic banks. Efforts to increase the capacity of micro businesses that were originally unbankable can be increased to bankable. Where the role of related institutions such as banking and fintech, which is currently becoming popular in the community, can contribute and build micro businesses to become more independent and encourage economic development in Indonesia with the collaboration of banking institutions and micro businesses in financing.

scholarly journals Peranan Good Corporate Governance dalam Perbankan Syariah

2020 ◽  
Vol 6 (02) ◽  
pp. 183-194
Author(s):  
Inngamul Wafi
Keyword(s):  
Corporate Governance ◽  
Good Governance ◽  
Financial Institution ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Business Units ◽  
Good Corporate Governance ◽  
Islamic Financial Institutions ◽  
Improve Compliance ◽  
Moral Ethics

In recent years Islamic financial institution industry is developing so rapidly, as weel as Islamic banking  in Indonesia which is developing significantly. The development of Islamic banking must be accompanied by good governance sothat sharia is not only tag line for the Islamic financial institutions. SOP of Islamic banking must be carried out correctly based on sharia principles. Therefore, Bank Indonesia issued Bank Indonesia Regulation No. 11/33 / PBI 2009 concerning the implementation of Good Corporate Governance (GCG) for Sharia Commercial Banks and Sharia Business Units. The five principles are: Transparency, Accountability, Responsibility, Professional and Fairness or equity. Good Corporate Governance (GCG) is a banking management system designed to improve compliance with laws and regulations of applicable moral ethics. According to Chapra the application of Good Corporate Governance is a requirement for Islamic banks to develop well and healthily. The implementation of Good Corporate Governance (GCG) in Islamic banking is expected to create a healthy, conducive, transparent and efficient business.

scholarly journals Peran Dan Kompetensi Auditor Syariah Dalam Menunjang Kinerja Perbankan Syariah

2020 ◽  
Vol 4 (2) ◽  
pp. 222-241
Author(s):  
Aulia Putri Oktaviani Jusri ◽  
Erina Maulidha
Keyword(s):  
Financial Institutions ◽  
Islamic Law ◽  
Supervisory Board ◽  
Study Data ◽  
Islamic Banking ◽  
Literature Study ◽  
Internal Auditors ◽  
Islamic Financial Institutions ◽  
Descriptive Approach

The increase in the growth of Islamic banking needs to be supported by the performance of sharia auditors. This study aims to discuss the role and competence of Islamic auditors in supporting the performance of Islamic banking. This type of research uses qualitative methods with a descriptive approach using literature study data. The results of this study indicate that the competencies that must be possessed by sharia auditors include knowledge of Islamic law, fiqh muamalah, skills in accounting and auditing, and special characteristics as sharia auditors. This competence is the key to maximizing the role and competence of sharia auditors to support the performance of Islamic banking. The roles of sharia auditors include as independent auditors, internal auditors, and sharia supervisory board. Sharia compliance tests on Islamic financial institutions are part of the role of the sharia auditor.

scholarly journals Kesiapan Penerapan Hedging Syariah pada Perbankan Indonesia

AL-TIJARY ◽  
2019 ◽  
Vol 4 (2) ◽  
pp. 95-108
Author(s):  
Yunisa Fitriana
Keyword(s):  
Exchange Rates ◽  
Financial Institutions ◽  
Research Method ◽  
Qualitative Approach ◽  
Islamic Banking ◽  
Islamic Banks ◽  
The Third ◽  
Business Units ◽  
Interview Methods ◽  
Islamic Financial Institutions

sharia hedging/ hedging transactions based on DSN Fatwa No. 96 by using sharia commodity instruments is a new thing in Indonesia, so that more in-depth studies are needed to analyze the readiness of Islamic banks in implementing sharia hedging / hedging transactions on exchange rates based on DSN No. Fatwa. 96 for ‘aqd al-tahawwuth bi al-sil’ah (using sharia commodities).The research method used is a qualitative approach with survey and interview methods, based on (a) Total assets of Islamic Financial Institutions (LKS) / Sharia Business Units (UUS). (b) Availability of being a respondent. (c) Respondents know well the mechanism in the DSN Fatwa No. 96. The results of this study found that (1) Issuance of DSN 96 Fatwa for the third mechanism has not been applied by Islamic banking. (2) Regulators (BI, OJK and related regulators) have not been able to provide detailed regulations related to Islamic hedging / hedging. (3) Commodities that can be transacted by the third mechanism are limited to coal, gold, bauxite.

scholarly journals IMPLEMENTASI PRINSIP SYARIAH TERHADAP PEMBIAYAAN MUDHARABAH PADA BANK SYARIAH MANDIRI KCP INDRAMAYU

2019 ◽  
Vol 4 (1) ◽  
pp. 141-156
Author(s):  
Ahmad Syathori
Keyword(s):  
Financial Institutions ◽  
Financial Institution ◽  
Qualitative Approach ◽  
Islamic Banking ◽  
Islamic Financial Institutions ◽  
Economic Developments

The research aims to explore the implementation of syariah concept to mudharabah funding Mandiri Syariah Bank in KCP Indramayu. The research was conducted qualitative approach. The data were collected by interview, observation, and documentation. The result showed that the Bank is one financial institution that has an important role in the economy of a country. Global economic developments so rapidly makes the banks could move the economy of a country. One of the Islamic financial institutions are growing rapidly in Indonesia is Islamic banking. Permasalahnya is What in the implementation at Bank Mandiri Syariah Branch Indramayu in accordance with the existing concept in Islamic economics? Penelitian ini bertujuan untuk menelusiri implementasi prinsip syariah terhadap pembiayaan mudharabah pada Bank Syariah Mandiri di KCP Indramayu. Penelitian ini dilakukan dengan pendekatan kualitatif. Data dikumpulkan dengan metode wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukan bahwa Bank merupakan salah satu lembaga keuangan yang mempunyai peranan penting di dalam perekonomian suatu negara. Perkembangan perekonomian global yang begitu pesat menjadikan perbankan dapat menggerakkan perekonomian suatu negara. Salah satu lembaga keuangan berbasis syariah yang tengah berkembang pesat di Indonesia adalah perbankan syariah. Permasalahnya adalah Apakah dalam praktik pelaksanaan di Bank Mandiri Syariah KCP Indramayu sesuai dengan konsep yang ada pada ekonomi Islam?

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