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Journal articles on the topic 'Sharia principles'
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1
Amanah, Nanda Karunia, Budi Purwanto, and Wita Juwita Ermawati. "Apakah Saham Berlabel Syari’ah Memenuhi Kepatuhan dan Prinsip Moral Islam? (Study Kasus: Pasar Modal Syari’ah Indonesia)." Jurnal Manajemen dan Organisasi 10, no. 2 (January 20, 2020): 112–17. http://dx.doi.org/10.29244/jmo.v10i2.30130.
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The financial industry with the principle of shari'ah compliance has grown rapidly in almost all countries in recent years. Sharia Capital Market is an important segment of sharia financial development. The Islamic capital market must adhere to the moral principles of Islam, which are free from interest (riba), masyir (gambling) which automatically avoids things that lead to gharar (uncertainty). Islamic rules clearly forbid such conditions, so that the allocation of assets to Sharia stocks in the Islamic capital market tends to be bounded based on sharia moral principles. This study intends to evaluate the level of compliance of shariaa labeled stocks against bounded moral sharia. The method used is a measure of financial ratios based on POJK No. 35 /POJK.04/2017, linkage distance sharia compliance to default (DSCD) and the rate of compliance value for all shari'ah shares incorporated in the Indonesian Syari'ah Stock Index (ISSI). The fact is that not all shares with a syari'ah label are compliant with the existing Shari'ah moral principles.
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Purnomo, Joko Hadi. "Syariah Governance Pada Perbankan Syariah." JES (Jurnal Ekonomi Syariah) 1, no. 1 (September 5, 2016): 1–15. http://dx.doi.org/10.30736/jes.v1i1.1.
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Shariah governance is concatenation of two concepts, these are the concept of good corporate governance and shariah compliance. The governance of banks applies the principle of transparency, accountability, responsibility, professionalism and fairness whereas shariah compliance is the duty of Islamic bank to meet compliance with Islamic principles. The operation of Islamic banks must strictly adhere to the provisions of shariah. The application of shariah governance is the implementation of good corporate governance principles and shariah compliance. The implementation of shariah governance in Islamic banks relies on surveillance covering all research activities, observation and measurement on the course of operations, both internally and externally. Based on the above background, author makes formulations of the problem; (a) how is the implementation of Shariah governance in Islamic bank?; (b) How is the supervision of the application of Shariah governance in Islamic bank?. The purpose of this paper is to know the implementation of Shariah governance in Islamic banks and to know the supervision of the implementation of Shari'a governance in Islamic bank. The implementation of GCG in Islamic banking creates transparency to prevent fraud, conduct accountability with the system that controls the relationship between the organs of company, do responsibility, keep independence, and keep in touch with fairness. The application of sharia compliance at Islamic banks without riba in bank transactions, no vagueness (gharar) in bank transactions, there is no gambling (maisir) in bank transactions. Bank conducts business on the basis of allowed (halal) profits. Banks manage zakat, sadaqah, and infaq according to the shariah provisions. The implementation of sharia governance in Islamic banks relies on surveillance covering all research activities, observation and measurement on the course of the operation by using elements of the AGM, Board of Commissioner, Board of Auditor, Shariah Supervisory Board (DPS), Director of Compliance, Internal Audit, Internal Shari'a Reviewers of SKAI and external monitoring system consists of elements of the Financial Services Authority (OJK), Public Accountant, National Sharia Council (DSN) and Stakeholders.
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Printianto, Indi, Dyah Wahyuning Tyas, and Rosalina Nur Annisa. "PELUANG DAN TANTANGAN PENERAPAN PRINSIP SYARIAH DI INDUSTRI PERHOTELAN: STUDI KASUS HOTEL UNISI YOGYAKARTA." Pringgitan 1, no. 02 (September 30, 2020): 98–108. http://dx.doi.org/10.47256/pringgitan.v1i02.41.
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Sharia hotels are hotels that implement Islamic sharia principles in all of their operational activities. The sharia principles in hospitality consist of six principles, among others, namely the principle of consumption, entertainment, business activities, ethical, boundary relations, and layout. This research is a descriptive qualitative field study that aims to find out the application of six sharia principles in Yogyakarta Unisi Hotel while analyzing the opportunities and challenges of sharia implementation in Yogyakarta Unisi Hotel. Primary data collection is done by interviews, focus group discussions, and hotel guest ratings through social media. The results showed that Unisi hotel has implemented five sharia principles in the field of hospitality, while one principle (the principle of entertainment) could not be investigated because it was not available in Unisi Hotel. In addition, the opportunity to develop Unisi hotel business is huge because it follows the "Islamic lifestyle", while the challenges ahead are related to the socialization and promotion of promotional activities.
Keywords: Sharia Principles, Sharia Hotels, Sharia Hotel Opportunities, Sharia Hotel Challenges
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Sueb, Memed, Prasojo, Muhfiatun, Lailatis Syarifah, and Rosyid Nur Anggara Putra. "The effect of shariah board characteristics, risk-taking, and maqasid shariah on an Islamic bank’s performance." Banks and Bank Systems 17, no. 3 (September 12, 2022): 89–101. http://dx.doi.org/10.21511/bbs.17(3).2022.08.
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Shariah supervisory boards are a key feature of shariah governance (SG), providing additional monitoring and oversight. A suitable SG mechanism enhances risk mitigation and improves Islamic bank (IB) performance without violating shariah principles. This study examines the impact of the shariah supervisory board (SSB), maqasid shariah, and risk-taking on Islamic bank performance globally. Quantitative research design with a Dynamic panel regression approach is used with a two-step generalized method of moments (GMM) with data from the Bankscope database for 2014–2018. The findings of this study show that characteristics of SSB and risk-taking have a significant impact on IB performance. This study proves that higher SSB characteristics in terms of size, expertise, level of education, cross-membership and reputation encourage the better performance of Islamic banks. Higher risk-taking illustrates that Islamic banks are more efficient, resulting in better financial performance. Compliance with maqasid sharia indicates that sharia banks comply with Islamic laws so that the resulting performance meets financial aspects and sharia principles. SSB functions as a monitor for Islamic banks so that they operate according to sharia principles, which are reflected in the maqasid sharia elements. Therefore, a higher quality SSB and a higher maqasid shariah index score positively affect the financial performance of IBs.
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Khoer, Ismatul, Tubagus Rifqy Thantawi, and Ermi Suryani. "ANALISIS PRINSIP-PRINSIP SYARIAH KINERJA KEUANGAN UNIT PENGELOLA KEGIATAN DANA AMANAH PEMBERDAYAAN MASYARAKAT DI KECAMATAN TENJOLAYA, KABUPATEN BOGOR." SAHID BUSINESS JOURNAL 1, no. 01 (January 20, 2022): 1–7. http://dx.doi.org/10.56406/sahidbusinessjournal.v1i01.28.
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The Activity Management Unit of the Community Empowerment Trust Fund Association (UPK Perkumpulan DAPM) Tenjolaya District, Bogor Regency should not be separated from sharia principles other than of course its operation is based on the principles of the Operational Technical Guidelines for the National Program for Independent Rural Community Empowerment (PTO PNPM MPd). However, the application and implementation of sharia principles in the performance of the UPK DAPM Association, Tenjolaya District, Bogor Regency has not been confirmed. This is because the main guideline is PTO PNPM MPd. Therefore, it is important to analyze the sharia principles of the financial performance of the UPK DAPM, Tenjolaya District, Bogor Regency. This study uses qualitative research methods, with the technical data analysis used is descriptive qualitative data analysis. The qualitative description in this case is that after all the data has been collected, it is analyzed and explained in more detail and systematically. Thus, it can be described thoroughly, understood, analyzed and given conclusions and suggestions. The results of this study stated that the financial performance of the UPK DAPM Association, Tenjolaya District, Bogor Regency, according to the results of the examination by the Supervisory Board of the DAPM Association UPK was still performing well and its finances were in good health. Based on the results of the analysis, the financial performance of the UPK DAPM Association, Tenjolaya District, Bogor Regency, is sufficient to meet the elements of sharia principles such as the principle of monotheism, the principle of justice, the principle of responsibility, the principle of virtue, honesty and truth, the principle of willingness, the principle of expediency, the principle of free will, the principle of permissibility, and the principle of prohibiting usury.
Keywords: Shariah Principles, Financing Performance.
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THALIB, Prawitra, Hilda Yunita SABRIE, and Faizal KURNIAWAN. "THE FUNCTION OF SHARIA SUPERVISORY BOARD IN FINANCING PRACTICES BY SHARIA BANK IN INDONESIA." Business & Management Studies: An International Journal 6, no. 4 (January 3, 2019): 1071–80. http://dx.doi.org/10.15295/bmij.v6i4.308.
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This research aims to describe the effectiveness of supervisory functions in Islamic banking and finance in Indonesia. To this end, this work uses descriptive quantitative research applying Library Approach. As an intermediary institution based on sharia principles, sharia banks must perform two compliances, namely sharia principle and law compliance. The application of these compliances is not only required for good corporate governance and diverse products of sharia bank, but also for financial deeds made by a notary. Therefore, financial deeds in sharia banks must reflect the sharia compliance principle instead of only reflecting the law compliance. Special concern about sharia compliance has become authority scope from the Sharia Supervisory Board. Thus, Sharia Supervisory Board does not only ensure the application of sharia compliance but also every deed based on Islamic principles built by a notary. Failure to fulfill the sharia principles in a sharia bank financing deed can cause such deed to be null and void.
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Syaifullah, Hamli. "PENERAPAN FATWA DSN-MUI TENTANG MURABAHAH DI BANK SYARIAH." Kordinat: Jurnal Komunikasi antar Perguruan Tinggi Agama Islam 17, no. 2 (April 30, 2019): 257–82. http://dx.doi.org/10.15408/kordinat.v17i2.9612.
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Fatwa DSN-MUI on Murabaha in Bank Syariah is very important to be applied, so that products that have murabahah akad can be confirmed in accordance with sharia principles. Shariah compliantness of all Sharia Bank's products become the main keywords, whether the Sharia Bank has actually run the business in accordance with the principles of sharia. In implementing the DSN-MUI Fatwa on Murabaha, it can be done through two ways, namely: SOP development and supervision conducted by the Sharia Supervisory Board (DPS). If the two things can be executed, then the Sharia Bank will be able to apply the Fatwa DSN-MUI in Bank Syariah about murabahah.
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Rosidah, Zaidah Nur. "Coherence of the Rules of Sharia Against Pancasila." BESTUUR 8, no. 1 (July 24, 2020): 40. http://dx.doi.org/10.20961/bestuur.v8i1.42723.
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<p>This paper aims to find the coherence of sharia principles towards Pancasila. Pancasila as the philosophical basis of the state has an important role in the life of the nation and state. The principles of sharia are important principles for Muslims in muamalah. The type of research used is normative legal research to find coherence between sharia principles in Pancasila. The approach used is a conceptual approach. Secondary data were collected through literature study. Analyze the data using the syllogism method of deduction and interpretation, where the sharia principle is coherent with Pancasila. The results showed that first, the concept of ownership of property and payment of zakat and justice is coherent with the first, second and fifth precepts of Pancasila. Second, the principle of willingness is coherent with the second principle of humanity which is just and civilized, the principle of equality is coherent with the third principle of Indonesian unity, the principle of honesty and truth is coherent with the principle of the Almighty God and the second principle of fair and civilized humanity, the principle of benefit and mutual advantageous in line with the fifth precepts of social justice for all Indonesian people, the written principle in sharia principles is in line or coherent with the fourth principle of populism, which is led by wisdom in deliberation / marriage.</p><p> </p><p><strong> </strong><strong>Keywords:</strong> Coherence; Sharia Principles; Pancasila.</p>
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Thalib, Prawitra, Sri Hajati, Faizal Kurniawan, and Komari Aldiansyah. "THE URGENCE REGULATION OF BUSINESS ACTIVITIES ON ISLAMIC MICROFINANCE INSTITUTION ACCORDING LAW NO. 1 YEAR 2013 OF MICROFINANCE INSTITUTIONS." Arena Hukum 14, no. 2 (August 31, 2021): 207–21. http://dx.doi.org/10.21776/ub.arenahukum.2021.01402.1.
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Microfinance Institutions (hereinafter referred to as MFIs) are financial institutions that function as intermediary institutions that aim not only to seek profit, but have another goal, namely social goals whose activities are more community development. MFIs in conducting business activities can be carried out conventionally or based on Sharia Principles. The business activities carried out by MFIs include trading activities, namely in the service sector. In carrying out Shariah MFI business activities, it must be based on Sharia Principles. The method used in writing this article is normative research with a statutory and conceptual approach. The results of the study show that the Sharia Principles in this context are guided by the basic principles of Muamalah. The important objective in this research is the regulation in the laws and regulations regarding this matter whether it is in accordance with sharia principles. Harmonization between legislation as positive law in Indonesia with sharia principles sourced from the Qur'an and Hadith as the main legal sources of Islamic law is absolutely necessary to ensure legal certainty.
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Firdaus, Fahmi, Agnes Febiola, and Silvana Faiqoh. "Ketegasan Regulasi Laporan Ketaatan Syarian dalam Optimalisasi Financial Technology Lembaga Keuangan Syariah." Perisai : Islamic Banking and Finance Journal 1, no. 3 (December 28, 2017): 227. http://dx.doi.org/10.21070/perisai.v1i3.1173.
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Financial Technology in the digital era becomes an opportunity as well as a challenge for Islamic banks as one of Sharia Financial Institutions. Financial Technology for the customers. However, the current role of sharia banks has not been able to shift the position of conventional banks that are more inclusive, Islamic banks that can not guarantee the true quality of sharia. Regulations on the Sharia Compliance Report are not clearly identified as significant differentiators from conventional bank practices. The Weakness of Regulation of Bank Indonesia Regulation Number 10/16 / PBI / 2008 Article 2 on the Implementation of Sharia Principles has not guaranteed the performance of the true Islamic banks. The Shari'a Compliance Report is a mirror of the Shariah Enterprise Theory which states that the purpose of accounting is to provide information covering the efforts of stakeholders in performing devotion to Allah SWT to work on the triple bottom line (profit, human, and planet) model, given financial technology and distrust to use the services of sharia banks due to the negative image of Islamic banks.
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Hikmah, Liatul, and Ulfi Kartika Oktaviana. "PENGARUH PERAN DEWAN PENGAWAS SYARIAH (DPS) DAN KOMITE AUDIT TERHADAP KEPATUHAN PADA PRINSIP SYARIAH." EL Muhasaba Jurnal Akuntansi 10, no. 2 (July 29, 2019): 124. http://dx.doi.org/10.18860/em.v10i2.6588.
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<p><em>Sharia Supervisory Board (DPS) and Audit Committee are company organ for Responbility implementation of sharia Compliance in Sharia Community Financing Banks (BPRS). The purpose of this research was to test the role of Sharia Supervisory Board (DPS) and Audit Committee effects on compliance with sharia principles in Sharia Community Financing Bank (BPRS) in East Java.The research population was all BPRS of East Java Province which are registered in the Financial Service Authority (OJK) and Bank Indonesia (BI). The sample size was 15 institutions which were taken using purposive sampling method. Data collection method used approximation quantitative method with questionnaires with total 0f 38 questionnaires returned. This research used Data analysis multiple linear regression test with SPSS 16. The research variables include 19 indicators of DPS supervision activities, 7 indicators of Audit Committee responsibilities and 12 indicators of Shariah Compliance indicators.The results revealed that the role of Sharia Supervisory Board (DPS) partially had a negative effect. Its mean Shariah Complience in BPRS East Java has not been fully influenced role of DPS because DPS rarely visited to BPRS and certification levels are still low. While the role of the Audit Committee has a positive effect on Sharia compliance in the BPRS East Java. Simultaneously, the role of Sharia Supervisory Board (DPS) and Audit Committee had an effect on compliance with sharia principles in BPRS East Java. According to the dominant variables revealed that the role of Audit Committee is more influential on Compliance with Sharia Principles in BPRS East Java compared to the role of Sharia Supervisory Board (DPS ).</em></p><br /><p> </p>
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Sutra Lena, Shery, and Muhammad Syarofi. "Penetapan Margin dan Nisbah Bagi Hasil Pada Pembiayaan Mudharabah di Bank Syariah Indonesia." Jurnal Ekonomi dan Bisnis Islam (JEBI) 2, no. 2 (September 26, 2022): 153–62. http://dx.doi.org/10.56013/jebi.v2i2.1529.
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Sharia Bank is one of the financial institutions that provide services with sharia principles. In this case, Islamic banks refer to a system of banking activities that are consistent with sharia principles. Shari'a principles emphasize more on moral and ethical values in all transactions carried out. Sharia prohibits the payment or receipt of interest charges or usury. There are various kinds of products offered by Islamic banking such as savings, financing, to various other service products. To understand this, through this research, the products offered by Islamic banks to avoid usury are formulated, namely Mudharabah products with a profit-sharing system. To implement the profit-sharing system, Islamic banks use two methods in determining the margin and ratio, namely profit-loss sharing and revenue-sharing methods.
Keywords: Islamic Bank, Mudharabah Agreement, Margin and Ratio, Profit loss sharing, Revenue sharing.
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Nasution, Rafiqa Humaira, and Nurul Jannah. "Analisis Kepatuhan Syariah (Shariah Compliance) Terhadap Produk Tabungan Marhamah dengan Akad Mudharabah pada Bank Sumut Kantor Cabang Syariah Medan." Regress: Journal of Economics & Management 2, no. 2 (October 31, 2022): 149–52. http://dx.doi.org/10.57251/reg.v2i2.378.
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Savings Marhamah is one of the popular savings among customers of the Islamic bank of North Sumatra, by using a profit sharing contract or mudharabah, a problem arises that the author wants to know, What is the form of implementation of compliance with sharia principles in the savings product of Marhamah Bank of North Sumatra Sharia Branch Office Medan?, The author wants to compare whether the mudharabah mechanism applied to this Marhamah savings product is with the sharia principles that exist in the MUI DSN or does this Marhamah savings product have sharia compliance? The data collection technique is qualitative with descriptive method. This qualitative descriptive research provides a systematic, accurate, and accurate description of the implementation of shariah compliance as seen from the products of Bank Sumut, Medan Sharia Branch Office.
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Fasa, Muhammad Iqbal, and Suharto Suharto. "Sharea Issues in the Application of Takaful: Review on Islamic Law Perspective." HUNAFA: Jurnal Studia Islamika 14, no. 2 (January 3, 2018): 347–76. http://dx.doi.org/10.24239/jsi.v14i2.478.347-376.
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Insurance is still debated between scholars when viewed in the light of Islamic law. Contemporary Muslim jurists are fully aware that the legal status of Insurance not been determined by Islamic law thinkers in advance (jurists). The application of Takāful today is the result of a struggle between the understanding of Islami law with the reality of what happened. Thus, the problem needs to be reviewed in the light of Islamic law in depth. This paper attempts to offer Shariah Issues in the Application of Takāful From Islamic Law Perspective, including The Concepts of Takāful (Sharia Insurance), Legal Basis of Takāful (Sharia Insurance), History of Takāful (Shariah Insurance) Development, Scholars' Views on Takāful (Sharia Insurance), The Principles of Takāful (Sharia Insurance), Establishment of Contract in Takāful (Sharia Insurance), and To Compare The Characteristics Between Takāful (Shariah Insurance) and Commercial Insurance.
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Moertiono, R. Juli, Muhammad Syahbudi, and Saparuddin Siregar. "IMPLEMENTATION OF GOOD GOVERNANCE BUSINESS SHARIA (GGBS) IN ISLAMIC BANKING IN INDONESIA." At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam 7, no. 2 (December 28, 2021): 158–76. http://dx.doi.org/10.24952/tijaroh.v7i2.3355.
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In the development of Sharia banking with the merger of several Sharia Banks to become Bank Indonesia Shariah (BIS), is hoped that it can progress very rapidly, as is the case of Islamic banking in Indonesia which has grown significantly. The development of Sharia banking must be accompanied by good governance so that it is not only a tag line for Islamic financial institutions. The Standard Operating Procedure of Islamic banking must be carried out properly based on Sharia principles. Therefore, Bank Indonesia issued Bank Indonesia Regulation No. 11/33/ PBI 2009 concerning the Implementation of Sharia Business Governance (GGBS) for Sharia Commercial Banks (BUS/ Bank Umum Syariah) and Sharia Business Units (UUS/ Unit Usaha Syariah). The five principles are: Transparency, Accountability, Responsibility, Professionalism and Fairness or equality. GGBS is a banking management system designed to improve compliance with the prevailing moral ethics laws and regulations. According to Chapra, the implementation of Good Corporate Governance is a requirement for Sharia Banks to develop properly and in accordance with Sharia compliance. The implementation of GGBS in Sharia banking is expected to create a business that is healthy, conducive, transparent and efficient and a blessing.
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Nasikhin, Muh, L. M. Hayyanul Haq, and Zainal Asikin. "Creating Legal Certainty in Sharia Banking Law Systems through the Embodiment of Sharia Compliance Principle." Mediterranean Journal of Social Sciences 8, no. 4-1 (July 1, 2017): 153–59. http://dx.doi.org/10.2478/mjss-2018-0085.
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Abstract This work is aimed at creating legal certainty sharia compliance arrangements in sharia banking law systems. This idea is highly required to improve the credibility of the sharia-based business activities. Certainly, this study is relevant to solve some normative problems in regulating and managing of the sharia banking activities, particularly regarding sharia compliance. In detail those normative problems can be seen from the inconsistence and ambiguous norms, conflicted norms and legal vacuum in regulating sharia compliance principle. To visualize and elaborate the above issues, these works apply normative legal research, where all data are collected through intensive and extensive literature review. Those data will be analysed by philosophical, statute and conceptual approach. The core issues that will be elaborated in this work are: (i) formulating Islamic values to the some relevant sharia banking law principles; (ii) some normative problems construction of sharia compliance principles in sharia banking law systems; (iii) reconstructing of regulating sharia compliance principles to creating legal certainty. At the end, this work will offer appropriate model in coherence those normative problems in order to creating legal certainty in managing and regulating sharia banking law.
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Karimah, Iffah. "BETWEEN LEGAL RISK AND SHARIA RISK IN ISLAMIC BANKING: HOW SHARIAH GOVERNANCE ADDRESS THE PROBLEM." Diponegoro Law Review 7, no. 1 (April 28, 2022): 88–105. http://dx.doi.org/10.14710/dilrev.7.1.2022.88-105.
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Islamic Bank has unique risk due to its Sharia-compliance principles. Two of risksknown in Islamic Banking are legal risk and sharia risk. This paper aims to explain the legal risk and sharia risk faced by Islamic Banking in Indonesia. Moreover, this paper also will discuss the cause of these risks and its mitigation strategy using Shariah Governance concept. This paper using literature studies from previous research and existing regulation in Indonesia. This research shows that Islamic Banking in Indonesia has unique legal risks and sharia risk due to its adherence to a dual law system: shariah law and national law. There are several causes of legal risk and sharia risk in Islamic Banking in Indonesia, such as lack of supporting legal system and regulation, lack of standardization contract in Islamic Banking, and lack of Court Systems to resolve Islamic Banking’sproblem. Moreover, there are severalissues on the product development process in Islamic Bank. In addition, this paper explores the role of Shariah Governance such as Sharia Supervisory Body and National Shariah Board as a solution to address the problem stemming from legal risk and sharia risk.
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Subagyo, Ahmad. "DIMENSIONS OF PERFORMANCE VALUE OF SHARIA MICRO FINANCE INSTITUTION." Misykat al-Anwar Jurnal Kajian Islam dan Masyarakat 5, no. 1 (January 20, 2022): 157. http://dx.doi.org/10.24853/ma.5.1.157-172.
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ABSTRACTThe performance appraisal of financial institutions is generally measured by using financial ratio indicators. Sharia microfinance institutions are institutions that have been developed by both the Government and the society which have economic and social functions. Social functions that are grown from belief values will have a long-term impacts, both consistency and sustainability. Exploring social values based on Sharia principles is needed to make the operational basis for Islamic microfinance institutions more measurable, both in financial performance and social performance.There are three principles in evaluating the performance of Islamic microfinance institutions, namely (1) the principle of fairness, (2) the principle of honesty, and (3) the principle of partnership. These three principles are the basis for operationalizing LKMS, both in product development, services and corporate governance.Key words: Dimension, Sharia financial principle, Micro finance, fairness, honesty, partnership.
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Rosidah, Zaidah Nur. "Limitation of Application of Sharia Principles in Sharia Economic Dispute Resolution in Religious Courts." Journal of Morality and Legal Culture 1, no. 1 (July 30, 2020): 24. http://dx.doi.org/10.20961/jmail.v1i1.44749.
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This paper aims to find the basis for the philosophical rationality of applying sharia principles in resolving sharia economic disputes in religious courts as well as the prerequisites required by religious court judges to apply sharia principles in resolving sharia economic disputes. The type of research used is normative legal research to find philosophical rationality and the institutionalization of sharia principles in resolving sharia economic disputes. The approach used is a conceptual approach. Secondary data were collected through literature study. The research results obtained first, the philosophical rationality of the application of sharia principles in sharia economic dispute resolution in line with the first and third principles of Pancasila. Second, the institutionalization of sharia principles becomes effective if there are prerequisites that must be met, firstly enough information for judges to understand sharia principles, secondly the obstacles that come from the judges themselves who are still oriented towards the flow of legism / positivism will have an effect on providing legal basis and third the speed of instilling the institutionalization of sharia principles can be done through education and training organized by the Supreme Court for Religious Court judges.
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Saprida, Saprida, Choiriyah Choiriyah, and Emilia Sari. "Products and Services In Sharia Banking." SALAM: Jurnal Sosial dan Budaya Syar-i 9, no. 1 (February 4, 2022): 265–76. http://dx.doi.org/10.15408/sjsbs.v9i1.24657.
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Islamic banks are banks that in their activities, both in raising funds and in the context of distributing funds, provide and charge rewards based on sharia principles, namely buying and selling and profit-sharing. The purpose of this study is to find out how the products and services in Islamic banking and how the operational principles of Islamic banking. This research uses a descriptive survey method with qualitative data analysis. The data collection technique used is the method of observation, interviews, literature study, and documentation. This study indicates that the products offered by Islamic banking can be divided into three major parts, namely products for the distribution of funds (financing), products for raising funds (funding), and service products. Islamic banking has five operational principles, namely the principle of demand deposits, the principle of profit-sharing, the principle of buying and selling and mark-up, the principle of the lease, and the principle of services (fees).Keywords: Products; Services; Islamic Banking AbstrakBank syariah yaitu bank yang dalam aktivitasnya, baik penghimpunan dana maupun dalam rangka penyaluran dananya memberikan dan mengenakan imbalan atas dasar prinsip syariah yaitu jual beli dan bagi hasil. Tujuan penelitian ini adalah untuk mengetahui bagaimana produk-produk dan jasa dalam perbankan syariah dan bagaimana prinsip-prinsip operasional perbankan syariah. Penelitian ini menggunakan metode survei deskriptif dengan analisis data secara kualitatif. Teknik pengumpulan data yang digunakan yaitu dengan metode observasi, wawancara, studi kepustakaan, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa produk yang ditawarkan oleh perbankan syariah dapat dibagi menjadi tiga bagian besar, yaitu produk penyaluran dana (financing), produk penghimpunan dana (funding), produk jasa (service). Perbankan syariah mempunyai lima prinsip operasional, yaitu prinsip simpanan giro, prinsip bagi hasil, prinsip jual beli dan mark-up, prinsip sewa, dan prinsip jasa (fee).Kata Kunci: Produk; Jasa; Perbankan Syariah
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Hidayati, Tri, and Muhammad Syarif Hidayatullah. "Urgensi Fatwa DSN-MUI Mengenai Manajemen Risiko Pembiayaan Berbasis Syariah." Al-Manahij: Jurnal Kajian Hukum Islam 15, no. 2 (December 1, 2021): 201–20. http://dx.doi.org/10.24090/mnh.v15i2.4641.
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Risk management at Islamic financial institutions is still implementing bank Indonesia (BI) and Financial Services Authority (OJK) policies which previously applied the same to conventional financial institutions. The perfection of the enforcement of sharia principles in sharia financing institutions is not enough only in the aspect of transactional mechanisms, it needs to be supported by a sharia-based risk management system. The focus of this research includes the characteristics of Islamic financing, juridical aspects in the principle of prudence, and an overview of the maslahah of the urgency of sharia-based risk management. This research is normative legal research using a statutory approach and a benefits approach with a qualitative descriptive analysis. The results of the discussion show that a dynamic system also needs to be supported by juridical aspects to provide the legal force with the realization of regulatory solidity. At this regulatory level, in addition to the regulations issued by the OJK, the DSN-MUI fatwa is also very necessary and has a very urgent position. Because financing risk management is also part of the sharia economy that must maintain sharia principles, lest the application of sharia principles only exists in product technicalities, but does not apply to technical risk management. The expected sharia is the application of total sharia principles (kaffah), not partial ones.
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Nia Wariska Harahap, Rahima Purba, and Junawan. "An Analysis Liquidity Ratio in Performance Assessing Company Financial at Bank Sumut KCP Syariah 2018-2020." Economit Journal: Scientific Journal of Accountancy, Management and Finance 2, no. 2 (May 31, 2022): 167–74. http://dx.doi.org/10.33258/economit.v2i2.666.
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PT Bank Sumut Syariah was established after the issuance of Law No. 10 of 1998 which provided an opportunity for conventional banks to establish a Sharia Business Unit. Based on this and the commitment of the Bank of North Sumatra to the development of sharia services, on November 4, 2004, Bank of North Sumatra opened a Sharia Business unit which is a work unit of the conventional Bank of North Sumatra that functions as an office that carries out business activities based on sharia principles, or a work unit of a branch. from a bank domiciled abroad that functions as the main office of the sharia sub-branch office and or sharia business unit. Bank Sumut Syariah is one of the banks that operate based on sharia principles by BI principle license No. 62 DPIPPrzMdn April 28, 2004.
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Bintoro, Rahadi Wasi. "Basic principles of sharia economy for community economic empowerment (study of the sharia principles application in Indonesia)." Problems of Legality, no. 153 (June 16, 2021): 199–213. http://dx.doi.org/10.21564/2414-990x.153.222847.
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Islamic financial institutions tend to no longer apply profit and loss sharing but more to revenue sharing. On the other hand, the Sharia economy aims to empower people to fulfill human needs based on Islamic values to achieve happiness in the world and end. Therefore, the focus of this paper is the application of Sharia principles in the sharia economy. The research method to answer the legal issue is normative legal research that is analyzed qualitatively. Sharia financial institutions are still unable to escape from their existence as business institutions for the main purpose of profiting. This is certainly far from the spirit of empowerment of people in the sharia economy. Islamic financial institutions should not be separated from the core of the sharia economy, namely the empowerment of people. Therefore, Sharia financial institutions must utilize social corporate responsibility to achieve the objectives of community empowerment.
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Firdaus, Rahadian, and Achsania Hendratmi. "SOLUSI PEMBIAYAAN UMKM DENGAN PEER TO PEER LENDING SYARIAH (STUDY KASUS PADA PT. AMMANA FINTEK SYARIAH)." Jurnal Ekonomi Syariah Teori dan Terapan 6, no. 8 (January 17, 2020): 1660. http://dx.doi.org/10.20473/vol6iss20198pp1660-1673.
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This study aims to determine the application of the concept of Sharia in fintech lending company as an alternative financing of MSMEs in Indonesia by using the principle of Islamic learning stated by Prof. Faturrahman Djamil (2001:249) and quoted by Mardani (2012:91). There are 7 principles of intent in Islam including: The Illahiah Principle, the Principle of Freedom, the Principle of Equality or Equality, the Principle of Justice, the Principle of Compliance, the Principle of Honesty and Truth, and the Written Principle. This study is using the Analytic Network Process (ANP) method which aims to find out the dominant variables in the application of the concept of Shariah peer to peerlending at PT. Ammana Fintek Sharia. The result of this study indicate that three of the seven criterias are namely the Illahiah Principle (23.47%), the Principle of Honesty and Truth (21.44%), the last being the Principle of Compliance (19.44%).Keywords: The Principle of Islamic, Peer to peerLending, MSMEs, Analytic Network Process
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Supandi, Ach Faqih. "Optimalisasi Akad Mudharabah Dalam Perbankan Syariah." Jurnal Istiqro 5, no. 1 (January 30, 2019): 72. http://dx.doi.org/10.30739/istiqro.v5i1.343.
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The principle of mudharabah is a unique part of Islamic banking products, because it has a philosophical difference between the conventional banking system and Islamic banking which adheres to the principle of profit or loss. Mudharabah is a partnership business covering capital owners (Shahib al-mal) and business actors (mudharib), aiming to gain profit (al-ribh) and divided according to agreement in the contract. This research is library research. While this research approach uses a statute approach, because the problems in this study are approached with positive legal norms and Islamic law. The purpose of writing scientific papers is to determine the extent to which Islamic banking in optimizing Mudharabah contracts as products in Islamic banking. The results of this study are one of the institutions that can guarantee the continued maintenance of compliance with Sharia or Islamic law is the DSN-MUI which gives sharia compliance compliance authorities (Shariah Compliance) is the Sharia Supervisory Board (DPS). The implementation of the Mudharabah contract in the Islamic banking system is one form of banking compliance with the sharia principles that DPS-MUI has applied to Islamic banking.
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Itmam, Shohibul. "AKTUALISASI BISNIS DAN PEMBIAYAAN BERLABEL SYARIAH." Equilibrium: Jurnal Ekonomi Syariah 7, no. 1 (May 22, 2019): 146. http://dx.doi.org/10.21043/equilibrium.v7i1.5237.
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<em>This paper describes a business and financing labeled sharia that is currently reaping controversy in its actualization. This business practice and financing labeled sharia is different from conventional banking or financial institutions. Sharia labeled business practices and financing were initially present as a choice and solution for Muslims who want to avoid the practice of banks or conventional financial institutions that use the ribawi system which can then be an option for other Muslims. The focus of the writing is to question the actualization and existence of sharia-labeled institutions whether they are correct in substance and reflect sharia. The results of the writing are that the implementation of sharia-labeled businesses such as sharia financial institutions (LKS) still exists in substance practices so that business stakeholders are obliged to be sharia-responsible to not only practice usury-free LKS but must also be free from elements of the Shariah like gambling, speculation and so on. Islam commands to stay away from these things because it is considered as doing wrongdoing or damage. Sharia-labeled businesses and financing that are not yet appropriate are demanded not only purely business which aims to make profits as high as high by putting aside the substance of sharia but also must have the principle of mashlahah for stakeholders. Sharia business and labeling in order to remain in sharia principles whose operations are a shared responsibility between managers and state institutions appointed to carry out sharia-labeled business and financing processes and procedures in the right and correct corridors and do not engineer sharia which is merely a figment of impersonation sharia.</em>
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Hidayatullah, Muhammad Syarif. "STRATEGI MENGOPTIMALKAN PERAN DPS DALAM PENEGAKAN PRINSIP SYARIAH DI LEMBAGA KEUANGAN SYARIAH." Bilancia: Jurnal Studi Ilmu Syariah dan Hukum 16, no. 1 (June 30, 2022): 101–16. http://dx.doi.org/10.24239/blc.v16i1.907.
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Islamic Financial Institutions are financial institutions whose operations are based on sharia principles. The business that is run must not have prohibited elements in its financial transactions such as riba, maysir and gharar. The presence of a Sharia economic fatwa issued by DSN-MUI becomes a guideline for LKS in formulating its financial products to be in accordance with sharia contracts. To maintain the implementation of sharia principles in LKS, there is a Sharia Supervisory Board as a representation of DSN-MUI whose position acts as a sharia compliance supervisor who is in charge of maintaining conformity between the DSN-MUI fatwa and the practice of financial products in LKS. The study in this paper aims to analyze the existence of DPS in LKS and then try to formulate strategies to optimize the role of DPS in controlling shariah compliance. The existence of DPS in LKS has a very important position in controlling shariah compliance and strategies that can be carried out in optimizing its role such as socializing about the role of DPS actively so that there is no more confusion about how the role of DPS, the selection of DPS which must prioritize capabilities (mastering contemporary Islamic economics and finance and fiqh muamalah) rather than just figuration, Furthermore, strengthening the position of DPS in order to have independence so that it is safe from potential intervention in the implementation of its duties.
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Fauziah, Fauziah, Muhamad Harun, and Resty Okta Iman Sari. "Corporate Social Responsibility Programs In the Principles of Sharia Economic Law." Nurani: Jurnal Kajian Syari'ah dan Masyarakat 22, no. 2 (December 20, 2022): 251–60. http://dx.doi.org/10.19109/nurani.v22i2.14148.
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Limited Liability Companies a role in economic development and must be responsible for the surrounding environment in its business activities, known as CSR. Thus, it is necessary to know the arrangements regarding the CSR program. Reviewing the CSR program from the point of view of sharia economic law is also necessary. Therefore, researchers conducted research related to the CSR program to examine the program based on the principles of Islamic economic law. This research is qualitative research using secondary data. Data was collected through a documentation study. Data analysis technique was carried out in qualitative descriptive. This study found that arrangements regarding CSR programs must pay attention to ethical, moral, and mandatory principles for Limited Liability Companies. This principle is compatible with the principles of sharia economic law, such as the principle of permissibility, the principle of freedom of contract, the principle of agreement, the principle of binding promises, the principle of balance, the principle of benefit, and the principle of justice. CSR in the perspective of Sharia Economic Law, is a consequence of Islamic teachings. It means that a company must not be concerned with itself but must also pay attention to the surrounding environment.
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Mansur, Fitrini, Afrizal Lecturer, Achmad Hizazi, and Sri Rahayu. "S haria P rinciple C ompliance M odel Between Islamic Financial Performance and Social Performance Evidence from Indonesia." International Journal of Recent Technology and Engineering (IJRTE) 10, no. 4 (November 30, 2021): 148–53. http://dx.doi.org/10.35940/ijrte.d6560.1110421.
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This study aims to explain the effect of compliance with sharia principles on sharia financial performance and its implications for Islamic social responsibility. This type of research is descriptive verification. The data used is the annual report of Islamic commercial banks in Indonesia. Data analysis using SEM PLS. The results of the study indicate that compliance with sharia principles has an effect on sharia financial performance and Islamic social responsibility. Through sharia financial performance, compliance with sharia principles has an effect on Islamic social responsibility. Islamic financial performance has an effect on Islamic social responsibility. The results of the study prove that Islamic commercial banks in carrying out their operational activities absolutely must be based on sharia because Islamic commercial banks are not only responsible to the owner but to Allah SWT. The compliance of sharia commercial banks with sharia principles fosters public trust in sharia commercial banks.
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Hananto, Bernad, and Iin Masriah. "Laporan Tahunan Berbasis Maqasid Syariah." Jurnal Ekonomi Syariah Pelita Bangsa 5, no. 02 (November 25, 2020): 161–73. http://dx.doi.org/10.37366/jespb.v5i02.114.
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By revealing the Maqasid Sharia into the annual report, it can be understood that the entity has sharia principles. This study intends to describe the Maqasid Sharia to be an items that is relevant to the business aspects of the Islamic business entity. In this study it was found that the five principles of maqasid sharia can be translated into more detailed items, the principle of guarding religion (hifzh al diin) is how entities play a role in syiar, the spread of religion, sodaqoh / helping fellow human beings and how the mission of the entity is explained in accordance with maqasid sharia, the principle of safeguarding the soul (hifzh al nafs) is where the role of the entity can provide a sense of fairness, comfort, security and fairness and the development of personality, the principle of safeguarding intelect (hifzh al aql) is to play a role in the development of human resources, the principle of safeguarding posterity (hifzh al nasl) is to maintain health, a decent life, preserve human beings also means maintaining the preservation of the environment or ecosystem, so as to ensure the resources of all time, the principle of safeguarding wealth (hifzh al mal) is the principle of how the wealth is acquired / developed and how the wealth is distributed.
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Rosidah, Zaidah Nur, and Layyin Mahfiana. "Efektivitas Penerapan Prinsip-Prinsip Syariah Dalam Penyelesaian Sengketa Ekonomi Syariah di Badan Arbitrase Syariah Nasional (Basyarnas)." TAWAZUN : Journal of Sharia Economic Law 3, no. 1 (June 3, 2020): 15. http://dx.doi.org/10.21043/tawazun.v3i1.7529.
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<p>This study aims to determine the application of sharia principles in sharia economic dispute resolution in the National Sharia Arbitration Agency (Basyarnas). This study uses a method of socio legal study, how sharia principles are applied in resolving sharia economic disputes so that they can provide justice for both parties. Secondary data collection is carried out through a literature study of primary legal materials and secondary legal material. Some data was requested for confirmation from the National Sharia Arbitration Agency (Basyarnas) in the Yogyakarta region. To obtain answers to the research problems, 3 activities were carried out simultaneously, namely data reduction, data presentation, conclusion drawing / syllogistic verification of deduction. The results of the research and discussion obtained several conclusions, namely first, Islamic principles have not been maximally implemented by Basyarnas, this can be seen from the basis of the consideration of Basyarnas law in its decision. Basyarnas should also correct in terms of the contract, whether it is in accordance with sharia principles or not so that the arising of the dispute is not solely due to the default of the customer but can also be caused by incompatibility with sharia principles. Second, according to Antony Allot's theory of legal effectiveness, the application of sharia principles in sharia economic dispute resolution has not been carried out in accordance with sharia principles, this is due to the lack of clarity in the case in Basyarnas' decision.</p>
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HT, Herni Ali, and Ali Rama. "THE RANKING PERFORMANCE ON SHARIA FINANCIAL INSTITUTIONS BASED ON MAQASHID AL-SHARI’AH." Dialog 39, no. 2 (December 31, 2016): 139–54. http://dx.doi.org/10.47655/dialog.v39i2.94.
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This study aims at developing the concept of maqashid al-shari’ah as the fundamental principles for sharia banks. It also sought to develop measurement methods through relevant performance ratio. Maqashid al-shari’ah principles are underlined by three major concepts, namely: (i) individual learning (tahdhibal-fard); justice enforcement (iqamah al-‘adl); and welfare improvement (jalb al-maslahah). These three concepts are then derived into measurable dimentions, elements, an d indicators for public sharia banks in Indonesia. This study employed indexation and benchmarking to 2014 financial report and it found that there is no correlation between the sharia bank assets to their maqashid al-shari’ah performance. Bank Syariah Mandiri with the biggest asset, for instance, perfomed low in the principle of maqashid al-shari’ah. On the contrary, Bank Maybank Syariah and Panin Syariah with less assets performed better. This study suggests that sharia banks Indonesia should apply maqashid al-shari’ah principles for the organizational goals and evaluation method.
KEY WORDS:Maqashid al-shari’ah, financial performance, individual learning, justice, welfare, sharia banks
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Sobarna, Nanang. "Analisis Perbedaan Perbankan Syariah Dengan Perbankan Konvensional." Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah 3, no. 1 (July 1, 2021): 51–62. http://dx.doi.org/10.32670/ecoiqtishodi.v3i1.665.
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Islamic banking is a financial institution that has a very important role in advancing the Indonesian economy as well as responding to the community's need to use a banking system based on sharia principles. However, sometimes there are many perceptions that Islamic banking is the same as conventional banking. Islamic banking has fundamental differences with conventional banking, namely regarding legal aspects, organizational structure, financed business activities and work environment. Sharia banking operations are based on sharia principles, namely the principle of profit sharing, the principle of buying and selling and leasing by running a business through mudharabah, musyarokah, murabbahah and ijaroh contracts. While conventional banking provides services in payment traffic with the principle of setting interest for both deposit and loan products (credit) and applying various fees in the form of nominal and certain percentages.
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Parmujianto, Parmujianto. "Sharia Life Insurance Business and Risk Management Based on Sharia Principles: Regulatory Perspective." Al-Tahrir: Jurnal Pemikiran Islam 21, no. 2 (November 12, 2021): 395–414. http://dx.doi.org/10.21154/altahrir.v21i2.3041.
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Abstract: Sharia life insurance is an agreement between two parties. One is obliged to pay a contribution or premium, and the other must ensure a full guarantee of the insurers. It should undertake the protection of a contingent or uncertain loss based on the contract. This research used a descriptive qualitative approach. It seeks to explore and understand the central phenomenon to obtain in-depth data to reveal the facts on the research object. The theoretical contribution in this study can contribute to the insights about the insurance partnership of ASYKI, Inc. to increase the number of insurance participants. It is expected that people do not have doubts about sharia life insurance in a formal juridical manner related to insurance. The result of the research showed that Asuransi Shariah Keluarga Indonesia ASYKI, Inc Pasuruan Unit's performance is generally good. According to Law No.40 of 2014, its risk management is sharia-oriented. However, it does not rule out individuals who register individually. Still, ASYKI, Inc. Pasuruan Unit provides some solutions. They should register with the ASYKI partners. It opens an opportunity for the polis applicants to easily recognize and apply sharia life insurance without going through business entities or companies that act as intermediaries.الملخص: التأمين على الحياة في الشريعة هو تأمين أو اتفاق بين طرفين يلتزم فيه أحد الطرفين بدفع تراكات أو أقساط والآخر ملزم بتقديم ضمانات كاملة لدافعي الاشتراكات / الاشتراكات / الأقساط إذا حدث شيء ما الطرف الأول أو ممتلكاته وفقًا للاتفاق المبرم. النهج المستخدم في هذه الدراسة هو نهج وصفي نوعي. يسعى هذا النهج إلى استكشاف وفهم الظاهرة المركزية من أجل الحصول على بيانات متعمقة لكشف الحقائق التي حدثت في موضوع البحث. يمكن أن تساهم المساهمات النظرية في هذه الدراسة في المعرفة حول شراكة التأمين لـ PT. ASYKI في زيادة عدد المشاركين في التأمين. من الناحية العملية حتى لا يساور الناس شك حول التأمين الشرعي على الحياة ، سواء من الناحية القانونية أو الرسمية المتعلقة بالتأمين .وقد أظهرت نتائج هذه الدراسة أن PT. تعتبر وحدة ASYKI Pasuruan للتأمين الشرعي للأسرة الإندونيسية بشكل عام جيدة ووفقًا للقانون رقم 40 لعام 2014 في إدارة إدارة المخاطر على أساس مبادئ الشريعة الإسلامية ، على الرغم من أنه من الممكن للأفراد التسجيل بشكل فردي ، وهو الحل الذي تقدمه PT. يجب أن تسجل وحدة ASYKI Pasuruan بوالص التأمين الموجهة بشكل فردي إلى أحد الشركاء الذين يعملون مع PT. سيفتح ASYKI وفي المستقبل فرصًا لمسجلي السياسة الفردية بحيث يكون الجمهور أكثر حرية في التعرف على التأمين على الحياة وتطبيقه وفقًا للشريعة بسهولة دون الحاجة إلى المرور عبر كيان تجاري أو شركة تعمل كوسيط. Abstrak: Asuransi jiwa syari’ah merupakan pertanggungan atau perjanjian antara dua belah pihak yangmana pihak satu berkewajiban membayar kontribusi atau premi dan yang lainnya memiliki kewajiban memberikan jaminan sepenuhnya kepada pembayar iuran/kontribusi/premi apabila terjadi sesuatu yang menimpa pihak pertama atau barang miliknya sesuai dengan perjanjian yang sudah dibuat. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif deskriptif. Pendekatan ini berusaha mengekplorasi dan memahami gejala sentral agar mendapatkan data yang mendalam guna mengungkapkan fakta yang terjadi pada objek penelitian. Kontribusi teoritis dalam penelitian ini dapat memberikan sumbangsih ilmu pengetahuan tentang kemitraan asuransi PT. ASYKI dalam menambah jumlah peserta asuransi. Adapun secara praktis agar masyarakat tidak memiliki keraguan mengenai asuransi jiwa shariah, baik secara yuridis formal yang berhubungan dengan perasuransian. Hasil dari penelitian ini bahwa PT. Asuransi Shariah Keluarga Indonesia ASYKI Unit Pasuruan secara umum dan keseluruan sudah baik dan sesuai dengan UU No.40 Tahun 2014 dalam pengelolaan manajemen resiko sudah berdasarkan prinsip shariah, meskipun tidak menutup kemungkinan ada individu yang mendaftarkan diri secara perorangan, namun solusi yang ditawarkan dari pihak PT. ASYKI Unit Pasuruan hendaknya pendaftar poli asuransi secara individu di arahkan pada salah satu mitra yang bekerja sama dengan PT. ASYKI dan ke depannya akan membuka peluang bagi pendaftar polis secara perorangan sehingga masyarakat lebih leluasa untuk mengenal dan menerapkan asuransi jiwa shariah dengan mudah tanpa harus melalui badan usaha atau perusahaan yang menjadi perantara.
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Fatmawati, Diah Ayu, and Usnan Usnan. "Audit Kepatuhan Syariah Melalui Peran Dewan Pengawas Syariah Pada PT. BPRS Dana Mulia Surakarta." Journal of Islamic Finance and Accounting 1, no. 2 (December 1, 2018): 19. http://dx.doi.org/10.22515/jifa.v1i2.1415.
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The aim of this study is to find out how the shariah compliance audit is carried out through the role of the sharia supervisory board (DPS) at PT. BPRS Dana Mulia Surakarta. This study is using a qualitative approach, where the data in this study were obtained through interview, documentation and observation techniques related to the implementation of sharia compliance audits through the role of DPS in BPRS Dana Mulia Surakarta, which then obtained data analyzed descriptively.The results showed that the shariah compliance audit was implemented through the role of the sharia supervisory board (DPS) at PT. BPRS Dana Mulia Surakarta, it's just that the implementation of the role of DPS in the BPRS under study is still not optimal, among others: (1) The role of DPS as a supervisor is still not optimal considering there are still several products at PT. BPRS Dana Mulia Surakarta which has not fulfilled the sharia principles. (2) The role of DPS as Advisor still needs to be improved because all this time the Sharia Supervisory Board (DPS) is only limited to providing advice from the findings of the work and providing studies to employees without any deeper follow up. Keywords: Shariah Compliance Audit, Sharia Supervisory Board
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Effendi, Arif. "PERLINDUNGAN HUKUM TERHADAP INVESTOR DALAM INVESTASI MELALUI REKSADANA SYARIAH DI IDONESIA." Mamba'ul 'Ulum 16, no. 2 (October 26, 2020): 37–49. http://dx.doi.org/10.54090/mu.16.
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Arif Effendi, Legal Protection to Investors in Investment trough Sharia Reksadana (mutual funds) in Indonesia. This paper talk about legal protection to investors in Sharia Reksadana under sharia principles or Islamic law and Positive law in Indonesia. Reksadana is an instrument used to raise funds from the investor community to be reinvested in securities portfolio by the Investment Manager. Sharia Reksadana is a mutual fund that operates under the terms and principles of Islamic Sharia, either in the form of a contract between the owner of the property (sahib al-mal) and the Investment Manager as the representative of shahib al-mal, or between the Investment Manager as a representative of shahib al-mal with investment users. The operational mechanism in Sharia Reksadana between Investor and Investment Manager is done by wakala system. Meanwhile the operational mechanism between Investment Manager and Investment user (mudharib) is done by mudaraba system. Non-bank financial institutions such as Sharia Reksadana based on their operations using sharia principles. In that principle, prohibited all elements that are not in accordance with sharia. That are Riba (usury), Gharar (uncertainty), Maysir (gambling/speculation), etc. Wakala system, mudaraba system, and positive law agreement are needed to protect the investors. Profit sharing is the most appropriate system as a substitute for interest, to avoid riba (usuary). Sharia Reksadana is one of financial institutions that implements a system of profit sharing in the agreement in what we call mudaraba system. By implementing profit sharing sistem it is hoped to be free from riba (usury).
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Hartoyo, Hartoyo. "Analisis Pendapatan Bagi Hasil Bank Syariah (Studi Pada PT. Bank Syariah XXX Cabang Bima)." Jurnal Pendidikan Ekonomi (JUPE) 8, no. 2 (April 23, 2020): 44–49. http://dx.doi.org/10.26740/jupe.v8n2.p44-49.
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Abstrak Perkembangan pesat sector perbankan syariah di Indonesia merupakan representasi dari sikap masyarakat yang membutuhkan layanan jasa perbankan yang sesuai dengan prinsip-prinsip syariah. Disisi lain banyak pertanyaan tentang kesesuaian model bisnis yang diterapkan oleh perbankan syariah dengan prinsip-prinsip syariah Islam. Penelitian ini bertujuan untuk menganalisis model bisnis bank syariah dari sisi system pendapatan bagi hasil yang diterapkan. Penelitian ini menggunakan pendekatan studi kasus di salah satu bank syariah di kota Bima, NTB. Hasil penelitian menunjukkan ada beberapa ketidaksesuaian dalam penerapan prinsip-prinsip syariah dalam model bisnis bank syariah, yaitu prinsip yadul amanah, biaya pengelolaan, pembagian keuntungan dan memudharabahkan kembali harta mudharabah. Kata Kunci: pendapatan bagi hasil, prinsip syariah, bank syariah. Abstract The rapid development of the sharia banking sector in Indonesia is a representation of people's attitudes in need of banking services that are in accordance with sharia principles. But, there are many questions about the suitability of the business model adopted by Islamic banking with Islamic sharia principles. This study aims to analyze the business model of Islamic banks in terms of revenue sharing systems that are applied. This study uses a case study approach in one of the Islamic banks in Bima, NTB. The results showed that there were some discrepancies in the application of sharia principles in the Islamic bank business model, namely the principle of yadul amanah, management costs, profit sharing and redistribution of mudharabah assets. Keywords: sharing revenue, sharia principle, sharia bank.
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Mahrani, Mohammad Razan, and Muhammad Nafik Hadi Ryandono. "Penerapan Prinsip Akad Mudharabah Pada Investasi Syariah Hewan Ternak PT Ijadgrup Rahmat Semesta." Jurnal Ekonomi Syariah Teori dan Terapan 6, no. 2 (January 22, 2020): 254. http://dx.doi.org/10.20473/vol6iss20192pp254-269.
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This study aims to determine the application of sharia principles contained in the investment of livestock conducted by PT Ijadgrup Rahmat Semesta in his company called Ijadfarm. The approach used is qualitative approach with case study strategy. Data collection is done by interviewing with related parties. Analytical technique that is done is source triangulation technique, pattern matching technique and descriptive qualitative analysis technique. The results of this study are the sharia principles applied by Ijadfarm in the investment of livestock in accordance with sharia principles established by DSN MUI.Keywords: Principles of Sharia Investment, Mudharabah, Sharia Husbandry, Fatwa DSN MUI
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Nurfadillah, Nurfadillah. "URGENSI SINKRONISASI AKAD PERBANKAN SYARIAH DENGAN AKAD JAMINAN HARTA BENDA MENURUT PRINSIP SYARIAH." Jurnal Kajian Hukum Islam 6, no. 2 (November 30, 2019): 81–92. http://dx.doi.org/10.52166/jkhi.v6i2.7.
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In accordance with the needs and principles of benefits and goods, muamalah agreements based on sharia principles have been politicized into national law with the enactment of the Law on Sharia Banking. The law has clearly set out about sharia banking activities and procedures for resolving disputes. However, it does not regulate the guarantee law according to sharia principles. From the results of the study, it can be concluded that the collateral position in the muamalah contract must be trustworthy so that no collateral is needed. But in practice Islamic banks often require collateral for property as a condition for financing. This is also confirmed by the National Sharia Board which allows financing with assets (rahn). Because there is no arrangement of guarantee contracts based on sharia principles, the binding of the collateral is carried out using national guarantee law, which is not a guarantee contract based on sharia principles. So that synchronization is needed between muamalah contract and rahn guarantee contract
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Nurfadillah, Nurfadillah. "URGENSI SINKRONISASI AKAD PERBANKAN SYARIAH DENGAN AKAD JAMINAN HARTA BENDA MENURUT PRINSIP SYARIAH." Jurnal Kajian Hukum Islam 6, no. 2 (November 30, 2019): 81–92. http://dx.doi.org/10.52166/jkhi.v6i2.7.
Full textAbstract:
In accordance with the needs and principles of benefits and goods, muamalah agreements based on sharia principles have been politicized into national law with the enactment of the Law on Sharia Banking. The law has clearly set out about sharia banking activities and procedures for resolving disputes. However, it does not regulate the guarantee law according to sharia principles. From the results of the study, it can be concluded that the collateral position in the muamalah contract must be trustworthy so that no collateral is needed. But in practice Islamic banks often require collateral for property as a condition for financing. This is also confirmed by the National Sharia Board which allows financing with assets (rahn). Because there is no arrangement of guarantee contracts based on sharia principles, the binding of the collateral is carried out using national guarantee law, which is not a guarantee contract based on sharia principles. So that synchronization is needed between muamalah contract and rahn guarantee contract
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Putri Pratama, Agustina Sintya. "ANALISIS KINERJA OPERASIONAL DEWAN PENGAWAS SYARIAH (DPS) PADA KSPPS BMT SRI SEJAHTERA JAWA TIMUR." Jurnal Ekonomika dan Bisnis Islam 3, no. 2 (August 1, 2020): 106–27. http://dx.doi.org/10.26740/jekobi.v3n2.p106-127.
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Shariah Supervisory Board (DPS) is the most important part in Islamic financial institutions and is the guarator of the implementation of shariah principles in accordance with Minister of Cooperatives and Small Medium Entreprises Regulation No.11/PER/M.KUKM/XII/2017 concerning the Implementation of Sharia Loan Savings and Loan Business Activities which requires the Sharia Supervisory Board (DPS). In addition there are requirements specified in Minister of Cooperatives Regulation No.16/PER/M.KUKM/IX/2015 concerning the Implementatuon of Savings and Loan Business Activities Financing bu Cooperatives that must be met so that there are no irregularities in any sharia cooperatives activities. This study uses descriptive qualitative methods that aim to determine the performance of the Sharia Supervisory Board (DPS) in operational activities at KSPPS BMT Sri Sejahtera Jawa Timur. From the results if the research conducted that supervision activities carried out by the Sharia Supervisory Board (DPS) with direct supervision through reports from managers can be said to be less that optimal because supervision activities carried out are flexible and not only carried out on one Islamic financial institutions. In addition, public insight about the importance of the Sharia Supervisory Board (DPS) is less than optimal.
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Al-basyar, Mutawalli Mursyid, and Indah Yuliana. "Investments in Shares of Islamic Studies Thinking Jasser Auda." Ekuitas: Jurnal Pendidikan Ekonomi 8, no. 1 (June 29, 2020): 1. http://dx.doi.org/10.23887/ekuitas.v8i1.22957.
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At some Muslims there who think that the investment of Islamic stocks is not allowed (forbidden) because it does not conform to the Islamic shariah. But the majority of Muslims believe that sharia stock investing is one form of activity muamalah have to meet the principles of Shariah. The purpose of this study was to determine the investment practices of Islamic stocks on Islamic Capital Markets viewed from the perspective of Maqashid Sharia Jasser Auda view. This type of research is used in this research is qualitative normative research, with the kind of approach to the study of literature (literature research) with the source of data is secondary data obtained from previous studies, and other reference sources. Basically, buying and selling shares of Shariah in progress by continuing to pay more attention to the rights of the individual investors who make investments. Further investment of Islamic stocks if observed from the aspect of sharia perspective maqashid Jasser Auda is Maqashid Ammah, Maqashid Khassah, dan Maqashid Juz’iyyah can be said that at this stage in practice, sharia stock investment has fulfilled the three categories Maqasid the ash -Shariah.
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Ningsih, Prilla Kurnia. "Contribution of Sharia Supervisory Board (SB) and Sharia Compliance Levels to Performance Indonesian Sharia Banking." Jurnal Manajemen 11, no. 1 (June 7, 2020): 114. http://dx.doi.org/10.32832/jm-uika.v11i1.3039.
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Sharia compliance is an absolute requirement that must be fulfilled by financial institutions that conduct business activities based on sharia principles as a manifestation of the characteristics of Islamic financial institutions. Supervisory Board (SB) contribution oversees and is responsible for ensuring all products and procedures of Islamic banks are by sharia principles. This study aims to measure the ratio of participation, effectiveness and efficiency of the sharia supervisory board to Islamic banking in Indonesia. This study used the AHP method with three indicators; the rate of contributions measured through sharia branch office in public Islamic bank and sharia business unit, to the effectiveness ratio measured by the total productive assets variable in public Islamic and sharia businesses unit, while the efficiency ratio is measured by aggregate variables of operating expenses and labour costs for Islamic public bank and sharia businesses unit. Based on this research, here are some critical result such as the ratio of the overall contribution is useful. The effectiveness ratio shows that the Supervisory Board (SB) is ineffective or not valuable for lending activities in Islamic banks based on Islamic public bank branch offices and sharia businesses unit. And the results for efficiency ratios indicate that overall Supervisory Board (SB) is less efficient for Islamic banks when issuing operational costs on Supervisory Board (SB) contributions.
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Anggraini, Puspita, Putri Ayu, Arfah Saragih, and Muhammad Dharsana. "DO SHARIA AND NON-SHARIA LISTING SECURITIES INVESTORS RESPOND DIFFERENTLY TO TAX AVOIDANCE?" Jurnal Akuntansi dan Keuangan Indonesia 18, no. 1 (June 30, 2021): 33–54. http://dx.doi.org/10.21002/jaki.2021.03.
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This study empirically tests the behavior of Sharia and non-Sharia securities investors towards corporate tax avoidance. If Sharia securities investors make investment decisions considering Sharia principles, corporate tax avoidance should be viewed as a bad practice which is contradictory to Sharia principles and it is intolerable for this type of investors. Using companies from the financial industry for the period of 2007-2018, the final sample comprises 378 observations for Sharia securities and 167 observations for non-Sharia securities. This secondary data research is conducted by applying moderated regression analysis to test the hypothesis. This study finds that the market responses regarding corporate tax avoidance practices on average are lower (higher) for Sharia (non-Sharia) securities.
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Fatimah, Nurul, and Muhammad Hamdan Ainulyaqin. "Efektifitas Audit Internal Syariah di Perbankan Syariah." Jurnal Indonesia Sosial Teknologi 3, no. 11 (November 23, 2022): 1179–87. http://dx.doi.org/10.36418/jist.v3i11.530.
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The main objective of this study is to determine the most effective factors that can play an important role in increasing the effectiveness of Islamic internal audit in the Islamic banking industry. This research is a qualitative method using scientific journal literature searches, and data collection was carried out using the Emerald online database. Sharia banking was established which has the aim of increasing economic activity in accordance with sharia principles, there is no usury, speculation, maysir, gharar and other activities that have been prohibited in sharia. Sharia internal audit is a way to maintain and ensure the integrity of Islamic financial institutions in implementing sharia principles. The existence of sharia internal audit for Islamic banking, provides assurance and independent accountability for stakeholders. the competence of the internal auditors is not enhanced, especially competencies related to the auditor's knowledge of muamalah sharia/fiqh or sharia audit which can be proven by holding a sharia-related certification. In carrying out their duties as an internal auditor, they must have competency qualifications to know and understand how the actual condition of sharia principles is so that they can identify if a violation occurs that is not in accordance with sharia principles both in transactions and operations.
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Rusady, Evita Nurul, Girang Razati, and Suci Aprilliani Utami. "Sharia Corporate Governance and Reputation Effects on Customer Trust in Islamic Bank (Survey on BJB Syariah KCP Cimahi)." Review of Islamic Economics and Finance 2, no. 2 (December 31, 2019): 17–28. http://dx.doi.org/10.17509/rief.v2i1.21829.
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The city of Cimahi is ranked the lowest in wealth and deposits compared to eight cities in West Java Province and this is what confirms that the level of public trust in Islamic banks is still low. Another factor that causes low customer confidence is that the Sharia Corporate Governance has not been maximized, as evidenced by IRTI's research results showing that GCG implementation has not been implemented well in Islamic banks in various countries and failure to apply sharia principles to 85%. Sharia Corporate Governance (SCG) is a combination of two theories, namely Good Corporate Governance (GCG) and the theory of Sharia Compliance. The implementation of SCG in Islamic banks is based on six principles, namely transparency, accountability, accountability, professionalism and fairness and implementation of compliance shariah. Sharia Corporate Governance (SCG) can also be referred to as a system, regulation, and process used to realize a compliance culture in managing Islamic banking risk as well as monitoring, regulating and encouraging its performance efficiently so as to generate sustainable added value for stakeholders in the long term in accordance with sharia principles. This study aims to determine the effect of the application of SCG and reputation on customer trust in Islamic banks. The population in this study is the customer of BJB Syariah KCP Cimahi. The sampling technique in this study was simple random sampling with a sample of 210 respondents. The method used in this research is explanatory method. The data analysis technique used is multiple linear regression method. The results of the research designation that the implementation of Sharia Corporate Governance and reputation simultaneously affect customer trust and this will have an impact on increasing the market share of Islamic banks.
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Fitri, Devianty, Thohir Luth, Sihabudin, and Bambang Winarno. "The embodiment of Islamic personality principles in sharia economic dispute resolution in Indonesia." International Journal of Research in Business and Social Science (2147- 4478) 11, no. 5 (June 29, 2022): 539–44. http://dx.doi.org/10.20525/ijrbs.v11i5.1844.
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This study aims to determine the manifestation of the Islamic Personality Principle in the settlement of Islamic Economic disputes in Indonesia, both litigation and non-litigation. This research is normative legal research using a historical approach and legislation related to the embodiment of Islamic Personality Principles in sharia economic disputes. Based on the results of the study, it is known that the manifestation of the Islamic Personality Principle in the settlement of Sharia Economic disputes is seen in proceedings in the religious courts, in which the judges who resolve the cases are Muslims and the procedural law used is based on the Al-Quran and Hadith. Whereas in the settlement of sharia economic disputes with non-litigation mechanisms such as in Basyarnas, the manifestation of the Islamic Personality Principle is seen in the selection of arbitrators, that the arbitrators at Basyarnas are Muslims and the legal basis used in resolving sharia economic disputes is the Al-Quran and Hadith.
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Said, Salmah, Andi Muhammad Ali Amiruddin, Ahmad Asad, Cecep Rustan, and A. Syathir Sofyan. "Managing with Sharia: Strengthening Sharia Banking Spiritual Literation." Jurnal Minds: Manajemen Ide dan Inspirasi 6, no. 2 (December 17, 2019): 161. http://dx.doi.org/10.24252/minds.v6i2.10297.
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The sharia banking main characteristics provide alternative systems by which banks and customers share profits with specific emphasis on fair treatment, ethical investments, and kinship relationship in the production process and avoidance of speculation. Measuring sharia banking performance by applying CAMELS is considered weak in describing non-financial aspects, which shows sharia ethics and the spirituality of sharia banking. Therefore, the ANGELS method can be considered as an alternative one in assessing sharia banking performance. This research applies Bayani, Burhan, and infant epistemological approaches. The result shows that the implementation of sharia principles in sharia banking practice in Makassar still need sharia literacy awareness among sharia banking practitioners since sharia banking is a potential market in the future.
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Gofar, Aang Anzal Muhammad, and Gemala Dewi. "Implementation of Sharia Business Governance Principles on Regulation of Investment Manager Governance." Al Maal: Journal of Islamic Economics and Banking 2, no. 2 (January 12, 2021): 228. http://dx.doi.org/10.31000/almaal.v2i2.3550.
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Investment Manager (MI) as a sharia mutual fund manager is done in two ways are the establishment of Sharia MI and Sharia Investment Management Unit (UPIS) for conventional MI. Most of conventional MI is not ready to spin off to become a Sharia MI because it is considered the current governance of MI is still low. OJK issued regulation No. 10/POJK.04/2018 on the Implementation of Investment Manager Governance that applies to both. However, the arrangement is still general and has not led to sharia governance system, while Indonesia has good governance guidelines for Sharia Business Governance (GGBS) that can be used as a reference standard. Based on these issues, the author reviewed the principles of GGBS to the extent of their implementation in the regulation of investment manager governance. This research is normative juridical with an analytical descriptive approach. Based on the results of the study the authors found that the governance arrangements of investment managers have not been sufficiently the basis for the implementation of sharia governance because principle of Independence has not been implemented for the ban on multiple positions for the Sharia Supervisory Board and spin off mechanisms for UPIS.
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Novitarani, Anisah, and Ro’fah Setyowati. "Analisis Crowdfunding Syariah Berdasarkan Prinsip Syariah Compliance serta Implementasinya dalam Produk Perbankan Syariah." Al-Manahij: Jurnal Kajian Hukum Islam 12, no. 2 (December 5, 2018): 247–62. http://dx.doi.org/10.24090/mnh.v12i2.1759.
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The presence of fintech in the form of crowdfunding with sharia principles can increase financing in Islamic banking. The concept of Islamic crowdfunding must basically be guided by the Qur'an and the Sunnah. This is in accordance with the Fatwa of the National Sharia Council-Indonesian Ulama Council (DSN-MUI) Number 117 / DSN-MUI / II / 2018. Referring to the Fatwa of the DSN-MUI, sharia crowdfunding in its implementation must be in accordance with Islamic law. The suitability of Islamic law with the concept of sharia crowdfunding can be seen from the perspective of shariah compliance, which must be free from gambling (maysīr), usury (ribā), fraud (gharar) and wrongdoers (ẓālim). Sharia crowdfunding can have at least two types of contracts in the transaction, musyārakah and qarḍ. The two contracts must fulfill their respective terms and conditions so that the contract implemented can be considered valid. Problems that are often faced in implementing crowdfunding are in terms of legality and security. The problem of the law regarding the practice of sharia crowdfunding needs to be monitored by the National Sharia Board in order to conform to sharia so that people do not hesitate to invest through the sharia crowdfunding platform.