Improving Agricultural Sector: The Role of Mudharabah Financing (Study on Sharia Financing Savings and Loans Cooperatives)

Syifa, Dewi Layyinatus; Ridlwan, Ahmad Ajib

doi:10.21580/economica.2021.12.1.3829

Cited by 4 publications

(4 citation statements)

References 14 publications

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“…Murabahah memiliki definisi sebagai bentuk jual beli dengan perhitungan modal dan penambahan laba tertentu yang diketahui oleh pembeli dan penjual sehingga bentuk jual beli ini bersifat amanah karena adanya transparasi (Syifa & Ridlwan, 2021). Pada akad ini juga terjadi pertukaran objek jual dengan harga kesepakatan, Al murabahah secara terminologi adalah jual beli dengan kesepakatan harga pokok dan keuntungan yang ditambahkan.…”

Section: Pembahasan 321 Al Murabahahunclassified

Hakikat Akad Dalam Transaksi Jual Beli Arisan Uang

LIFIA

2023

JIEI

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Dalam kegiatan muamalat banyak sekali bentuk aktivitasnya diantaranya adalah arisan, yang mana arisan ini dapat menjadi solusi bagai permasalahan keuangan yang terbukti ampun dari masa dulu hingga sekarang, hingga perkembangan arisan pun sangat pesat yang mulai dari arisan barang hingga arisan uang, namun karena kompleksnya perubahan kehidupan modern manusia sehingga arisan uang yang semula berakad tabbaru, qard bisa berubah menjadi transaksi jual beli. Dengan menggunakan metode qiyas, metode tasswur dan akad tahawwul aql untuk menemukan hakikat akad dari transaksi jual beli arisan uang ini dengan menemukan kemungkinan–kemungkina seperti al – murbahah, al sharf, al tijariyah dan pelarangan pada transaksi tersebut.

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Section: Pembahasan 321 Al Murabahahunclassified

Hakikat Akad Dalam Transaksi Jual Beli Arisan Uang

LIFIA

2023

JIEI

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“…A mudharabah contract must fulfill all of these principles. In relation to the principle of brotherhood, a mudharabah contract must contain the value of togetherness in achieving economic benefits (Setyaningrum et al, 2022;Syifa & Ridlwan, 2021).…”

Section: Principles Of Mudharabah Contractsmentioning

confidence: 99%

Key Success Factors in the Trust Metaphor Framework for Profit Sharing Contracts: A Literature Review

Salman,

Djunaedi

2023

JIEBR

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This research aims to explore key success factors in profit-sharing-based contracts. Profit-sharing-based contracts such as mudharabah and musharakah carried out by Islamic banks are the core of financing in Islamic banks because they are directly related to the productive sector. The impact of this type of financing is greater for the industrial world than that of buying and selling-based financing. However, the facts show that there has been a decrease in the performance of the percentage of profit-sharing-based financing during the 2019-2022 period, and conversely, buying and selling-based financing has increased. In addition, the total operating profit from profit-sharing-based financing has also decreased during the 2019-2022 period. Mudharabah financing is mainly carried out on the basis of trust that arises between the owner of the funds (shahibul maal) and the business manager (mudharib). This study uses a qualitative approach with a literature review in order to gain a comprehensive understanding of the key success factors in profit-sharing-based financing contracts. Key success factors that are deepened based on the trust metaphor include knowledge of the rights and obligations of mudharib and shahibul maal, honest reporting, monitoring, and guarantees. In fulfilling the Trust, each party is required to have adequate knowledge of their rights and obligations in mudharabah and musharakah contracts. The honest and adequate presentation of financial information is disclosed by mudharib with reference to relevant Sharia accounting standards such as PSAK 101, PSAK 105, and PSAK 106. This disclosure is a form of mudharib's responsibility to shahibul maal. Regular monitoring can be carried out by shahibul maal actively or passively. Guarantees can be applied in sharing-based financing contracts other than guarantees provided by mudharib. This study produces theoretical contributions to science in the field of Sharia accounting and practice, especially for practitioners in the Sharia banking industry.

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“…In Mudharabah financing, profits generated from the business or project will be shared between the capital owner and the business manager in accordance with a predetermined agreement. This profit sharing may vary depending on the percentage of capital contribution from each party (Syifa & Ridlwan, 2021).…”

Section: Mudharabah Financingmentioning

confidence: 99%

Profitability Review of Islamic Banks in Indonesia

Dahrani,

Nainggolan

2023

JICP

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This study aims to analyze the Profitability Review of Islamic Commercial Banks in Indonesia. Profitability is measured by the Return on Assets (ROA) indicator which is influenced by Mudharabah Financing and Musyarakah Financing. The population in this study is Islamic Commercial Banks in Indonesia, with a sample of 10 banks selected purposively. This study used a quantitative approach and the data were analyzed using multiple linear regression techniques. The results show that mudharabah financing partially has a positive and significant effect on profitability (ROA). Meanwhile, musyarakah financing partially has a negative and significant effect on profitability (ROA). Then mudharabah financing and musyarakah financing simultaneously affect profitability (ROA) in Islamic commercial banks in Indonesia.

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Improving Agricultural Sector: The Role of Mudharabah Financing (Study on Sharia Financing Savings and Loans Cooperatives)

Cited by 4 publications

References 14 publications

Hakikat Akad Dalam Transaksi Jual Beli Arisan Uang

Hakikat Akad Dalam Transaksi Jual Beli Arisan Uang

Key Success Factors in the Trust Metaphor Framework for Profit Sharing Contracts: A Literature Review

Profitability Review of Islamic Banks in Indonesia

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