Financial performance as a measurement to determine the process of implementing financial resources owned by the company. Covid-19 pandemic has an impact on the banking sector, resulting in non-performing financing due to debtor arrears as a result of many people losing their jobs and difficulties in paying credit. This study has the objective of analyzing the comparative financial performance between Mandiri Shariah Bank and BNI Shariah Bank during the Covid-19 pandemic, using quarterly financial statements 1, 2, 3 and 4 for 2019 and quarter 1 for 2020 and through Independent testing T-Test sample. There are financial performance differences between BNI Shariah Bank and Mandiri Shariah Bank from ROA, NPF and BOPO aspects, whereas in terms of CAR and ROE aspects show significantly there are no differences performances between BNI Shariah Bank dan Mandiri Shariah Bank. This paper recommends that BNI Syariah pay attention to the ROE and NPF ratio, while to Bank Syariah Mandiri to pay attention to the CAR, ROA and BOPO ratios. Kinerja keuangan sebagai alat ukur untuk mengetahui proses melaksanakan sumberdaya keuangan yang dipunyai oleh perusahaan. Pandemi Covid-19 berdampak pada sektor perbankan sehingga mengakibatkan pembiayaan tidak lancar karena penunggakan debitur sebagai akibat dari banyaknya masyarakat kehilangan pekerjaan dan kesulitan untuk pembayaran pembiayaan. Penelitian ini mempunyai tujuan yakni melakukan analisis perbandingan kinerja keuangan antara Bank Syariah Mandiri dengan Bank BNI Syariah selama pandemi Covid-19, dengan menggunakan catatan laporan keuangan triwulan 1, 2, 3 dan 4 untuk tahun 2019, triwulan 1 untuk tahun 2020 dengan melalui pengujian Independen Sampel T-Test. Terdapat perbedaan antara kinerja keuangan Bank BNI Syariah dan Bank Syariah Mandiri dari aspek ROA, NPF dan BOPO, dan sedangkan dari segi aspek CAR dan ROE menunjukkan bahwa secara signifikan tidak ada perbedaan antara kinerja keuangan Bank Syariah Mandiri dan Bank BNI Syariah. Paper ini merekomendasikan kepada BNI Syariah agar memperhatikan rasio ROE dan NPF, sedangkan kepada Bank Syariah Mandiri agar memperhatikan rasio CAR, ROA dan BOPO.
Sukuk is a form of investment that has an impact on the national economy which is currently weakening due to the Covid-19 pandemic. Covid 19 has had an impact on the faltering of the people's economy from business to financial institutions (sharia and conventional). The state has the need to fulfill the state budget in order to address the problem of the impact of covid 19 quickly. This paper is intended to analyze the impact of sukuk on economic growth during the covid pandemic 19. The process of collecting data is done by analyzing data observed through OJK statistics and collecting various information related to covid-19 and the data are analyzed qualitatively. Based on the results of the study it was found that Sukuk became a source of funds for the government to finance development, thus creating new jobs for the community in the long run. Sukuk provide benefits for the liquidity of Islamic financial institutions due to the impact of covid 19, and also investment facilities for the community. Key Words: Impact; Sukuk; national economiy; Covid-19. Abstrak: Sukuk termasuk bentuk investasi yang memberikan dampak bagi perekonomian nasional yang saat ini melemah karena adanya pandemi Covid-19.Covid 19 telah memberikan dampak bagi tersendatnya perekonomian masyarakat mulai bisnis hingga lembaga keuangan (syariah dan konvensional). Negara memiliki kebutuhan pemenuhan APBN guna menjawab masalah dari dampak covid 19 secara cepat. Paper ini dimaksudkan untuk menganalisis dampak sukuk bagi pertumbuhan ekonomi di masa pandemi covid 19. Proses pengumpulan data dilakukan dengan cara menganalisis data yang diobservasi melalui statistik OJK dan mengumpulkan berbagai informasi terkait covid-19 dan data dianalisis secara kualitatif. Berdasarkan hasil pengkajian diperoleh bahwa Sukuk menjadi sumber dana bagi pemerintah untuk membiayai pembangunan, sehingga menciptakan lapangan kerja baru bagi masyarakat dalam jangka panjangnya. Sukuk memberikan kemanfaatan bagi likuiditas lembaga keuangan syariah akibat dampak covid 19, dan juga sarana investasi bagi masyarakat.. Kata Kunci : Dampak; Sukuk; Perekonomian Nasional; Covid-19.
<p class="Normal1">Purpose - This paper aims to develop the concept of prudential banking based on sharia principles to minimize non-performing financing in Indonesia.</p><p class="Normal1"> </p><p class="Normal1">Methode - This desk research was based on many relevant studies advanced in the literature. The review was particularly focus on Sharia Banking Law, Indonesian Banking Regulations, and Financial Services Authority Regulations. A secondary data published by the Indonesian Central Bank on Sharia Banking Statistics for 2014-2018 was used to sharpen the analysis. In addition, many previous studies on Sharia Banking conducted in other countries (e.g. Malaysia, Pakistan and other European countries) were discussed in order to widen the importance of Sharia banking in those countries.</p><p class="Normal1"> </p><p>Findings - The findings of this study include as follows. First, the development of the concept of Islamic prudential banking in the operations of Islamic banks need to give attention towards business risk and the certainty of the implementation of Islamic principles. Second, the operational of Islamic banks need to consider the important of sharia human resources, sharia product, sharia process (marketing, management, and standard operational procedure (SOP)) as well.</p><p class="Normal1"> </p><p class="Normal1">Research limitation- This research limitation article requires follow-up to explore the potential of applying Islamic prudential banking in depth to Islamic banks in Indonesia and apply it to every operational standard procedure from banks.</p><p class="Normal1"> </p><p class="Normal1">Practical implications – The Practical implication is that Islamic prudential banking should be implemented in accordance with the Islamic concept in its operations so that it is truly able to minimize non performing financing. This study can also be used for policy instruments to improve Islamic Prudential Banking in Indonesia which is not yet available. Also, it can be implemented by other stakeholders of Islamic Banking .</p><p class="Normal1"> </p><p class="Normal1">Social implication- The social implication of this study to increase work motivation and raises honesty in work, in accordance with the objectives of Islamic banks.</p><p class="Normal1"> </p><p class="Normal1">Originality/Value - The originality of this study is due to the facts that studies on Islamic Prudential Banking have little examination. For this reason, this review study can be used as the important input to develop Islamic prudential banking and to be implemented by the banking and the regulators</p><p class="Normal1"> </p>
This research is motivated by the phenomenon of Islamic financial institutions that have the goal of profitability by emphasizing the quality of the financing2) The quality of productive assets in a particular concern and significant negative effect on α 5% to profitability 3. The quality of earning assets less current effect negative but not significant at the 5% to profitability α 4) quality of productive assets undoubtedly have a positive effect but not significant at α 5% to profitability 5) the quality of earning assets jammed a negative effect but not significant at α 5% to profitability.
In Islam, business is one of the most important parts of mu’āmalah (worldly transaction) and gets a very serious attention. Islam teaches the values that must be obeyed and followed by its adherents when conducting business. Unfortunately, the present reality shows that there are still many Muslims who prefer opting and practicing business principles and methods that may not contain and display Islamic values in their practices. This paper is aimed to explore what values are taught by Islam in conducting a good and permissible business, principally and ethically. The study was a library research employing the discourse analysis. The results of this study show that Islam teaches a very comprehensive concept of business pertaining to its principles and ethics. They also show that, contrary to conventional business principles, Islamic ones accentuate the aspect of divinity in business. This is so because basic principles and ethics taught by Islam through its maqāṣid sharī'ah in conducting mu’āmalah, in this case doing business, are meant none other than to bring benefits to mankind justly and proportionally as well as resisting any harm from them.
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