Analysis the Effect of Profitability (ROA), Cost Ratio (BOPO), and Financing to Deposit Ratio (FDR) on the Profit Sharing  Mudharabah in Islamic Banking in Indonesia

Harfiah, Laila Mugi; Purwati, Dra. Atiek Sri; Ulfah, Permata

doi:10.2139/ssrn.2752444

Cited by 2 publications

(4 citation statements)

References 1 publication

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“…Therefore, all routine expenses related to the mudarabah business, which are not for the personal benefit of the mudharib, can be included as operational costs. 37 Net profits should be divided between the shahibul mal and mudharib according to the predetermined and explicitly mentioned proportions in the initial agreement. No profit sharing takes place until all losses have been covered, and the shahibul mal's equity has been repaid.…”

Section: Profit Sharing Arrangements In Mudarabah or Musharakah Contr...mentioning

confidence: 99%

Examining the Application of Al-'Urf in Islamic Financial Contracts: Insights and Implications for Modern Banking Products

Haisyi

2023

At-Taradhi

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This study aims to investigate various examples of the implementation of al-`urf as a source of law in Islamic economy. The study used qualitative approach, which involves a review of relevant literature and an analysis of primary sources. The findings of this study suggest that the use of `urf in various practices of Islamic financial contracts including bai’ mu’atah, istishna, and profit-sharing arrangements in mudharabah or musharakah contracts is a long-lasting application that has become staple in modern banking products. However, we also discovered some challenges in these practices such as the lack of contract standardization, the absence of clear guidelines for the calculation of profits and losses, and the lack of awareness among the general public about the contracts. Future research could explore these issues to offer new standards and guidelines, or suggest ways to arise awareness of Islamic contracts. Penelitian ini bertujuan untuk menyelidiki berbagai contoh implementasi al-‘urf sebagai sumber hukum dalam ekonomi Islam. Pendekatan yang digunakan dalam studi ini adalah kualitatif, yang melibatkan tinjauan terhadap literatur yang relevan dan analisis terhadap sumber-sumber utama. Temuan dari penelitian ini menunjukkan bahwa penggunaan ‘urf dalam berbagai praktik kontrak keuangan Islam, seperti bai' mu'atah, istishna, dan pengaturan bagi hasil dalam kontrak mudharabah atau musyarakah, merupakan aplikasi yang sudah lama digunakan dan menjadi bagian penting dalam produk perbankan modern. Namun, kami juga menemukan beberapa tantangan dalam praktik-praktik ini, seperti kurangnya standarisasi kontrak, ketidakjelasan panduan untuk perhitungan keuntungan dan kerugian, dan kurangnya kesadaran di kalangan masyarakat umum tentang kontrak-kontrak tersebut. Penelitian yang akan datang dapat mengeksplorasi isu-isu ini untuk memberikan standar dan panduan baru, atau memberikan saran tentang cara meningkatkan pengetahuan publik tentang kontrak-kontrak Islam.

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Section: Profit Sharing Arrangements In Mudarabah or Musharakah Contr...mentioning

confidence: 99%

Examining the Application of Al-'Urf in Islamic Financial Contracts: Insights and Implications for Modern Banking Products

Haisyi

2023

At-Taradhi

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“…Based on the Mannan ( 2018), this research is exploring whether the existing external zakat collection impact more to the expense of the bank or otherwise give more benefit to the Islamic Bank. Thus, in this research, we use a ratio that introduced by regulator which is Operational Expense Operational Revenue (BOPO) to state whether the collection impact the expense of bank On the other hand, Return On Asset will be used to know the future possibility that the external zakat collection will give more benefit to the IBs assuming that Bank get more fee based income that can be recorded as the revenues (Harfiah et al, 2018).…”

Section: Zakat and Islamic Bankmentioning

confidence: 99%

“…Model (1) indicates that as zakat intermediaries, Islamic banks can increase profitability, by actively contributing to zakat collection in Indonesia. In the study of Harfiah et al (2018) explained that zakat can be one of the factors driving increased profits in Islamic banking. Thus the first hypothesis is:…”

Section: Model Developmentmentioning

confidence: 99%

“…Model 2 Relationship Between Zakat Collection BOPO: ) indicates that as zakat intermediaries, it can affect the operational costs of operating income contained in Islamic banks. AccordingHarfiah et al (2018) as well as the 2017 annual financial statements of Bank Syariah Mandiri and Bank Muamalat Indonesia, which have formed their own LAZ, the management of zakat is still using the operational costs of the bank itself to run LAZ which has been formed by the Islamic bank. Thus the second hypothesis is…”

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confidence: 99%

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Zakat Intermediaries and Its Impact to Industry Growth: Growth Accelerators or Cost Center?

Syamlan¹,

Riyanto²,

Asfia³

2021

IJIEF

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This study aims to determine the effect of Islamic bank’s activity as a zakat intermediator on profitability, efficiency, market share, and growth of Islamic banks in Indonesia. This research also analyses from the literature the possibility of zakat as the funding or financing product. The method used is the panel data method and granger causality. The Independent variable external zakat collection while the dependent variables are ROA, BOPO, Market Share, and Growth. The samples of the research are five Islamic Bank who has done the external zakat collection. The data used are quarterly data with a period from 2013 to 2020. The results of this study indicate that this divine role increase the cost of operation and in the same time decreasing the profitability. The result also stated that the intermediating activities of zakat collection is not significant to push the bank market share, profitability as well as the Bank Growth. However, although in terms of regulation bank cannot be the Amil, in the future, there is potential of zakat can push the Islamic market share and bank growth since the zakat collection, Islamic bank can offer third party funding product as the intermediation between the zakat payer and the Amil zakat whose eligible to collect zakat according to the government regulation.

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Analysis the Effect of Profitability (ROA), Cost Ratio (BOPO), and Financing to Deposit Ratio (FDR) on the Profit Sharing Mudharabah in Islamic Banking in Indonesia

Cited by 2 publications

References 1 publication

Examining the Application of Al-'Urf in Islamic Financial Contracts: Insights and Implications for Modern Banking Products

Examining the Application of Al-'Urf in Islamic Financial Contracts: Insights and Implications for Modern Banking Products

Zakat Intermediaries and Its Impact to Industry Growth: Growth Accelerators or Cost Center?

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