Pengaruh Pembiayaan Murabahah, Istishna, Mudharabah, Dan Musyarakah Terhadap Profitabilitas  (Studi Pada Bank Syariah Di Indonesia Periode Maret 2015 – Agustus 2016)

Sari, Dewi Wulan; Anshori, Mohamad Yusak

doi:10.33086/amj.v1i1.68

Cited by 24 publications

(39 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Menurut Astika & Suarni (2018) perlakuan akuntansi murabahah pada PT Bank BNI Syariah Cabang Makassar belum sepenuhnya mengikuti ketentuan dalam PSAK 102. Penelitian lainnya menguji pembiayaan murahabah terhadap nilai perusahaan seperti Raharjo & Wahyuni (2018), Nor et al (2020) dan terhadap profitabilitas seperti Fardina et al (2017), Sari et al (2018), Putra & Hasanah (2018).…”

Section: Iunclassified

Implementasi Akuntansi Murabahah Pada Pembiayaan BSM Oto Di Bank Syariah Mandiri: Apakah Sesuai Dengan Psak 102?

Albana

Firmansyah

2021

JESTT

View full text Add to dashboard Cite

ABSTRAKPenelitian ini bertujuan untuk mengulas penerapan akuntansi murabahah pada pada pembiayaan BSM OTO di Bank Syariah Mandiri. Penelitian ini menggunakan metode kualitatif dengan content analysis dan wawancara kepada dua informan. Informan terdiri dari Customer Sales Executive Bank Mandiri Cabang Depok dan dosen akuntansi syariah di STIEBI. Content analysis dilakukan untuk melakukan identifikasi transaksi murahabah yang terdapat dalam laporan keuangan dan laporan tahunan Bank Syariah Mandiri. Wawancara dilakukan untuk mengkonfirmasi dan menggali informasi lebih dalam berdasarkan hasil content analysis. Penelitian ini menyimpulkan bahwa Penerapan akuntansi murabahah yang terdapat dalam produk BSM OTO pada Bank Syariah Mandiri telah sesuai dengan prinsip-prinsip akuntansi murabahah yang berlaku di Indonesia. Kata Kunci: murahabah, pembiayaan, akuntansi syariah. ABSTRACTThis study aims to review the implementation of murabahah accounting on OTO BSM financing at Bank Syariah Mandiri. This study uses qualitative methods with content analysis and interviews with two informants. Informants consisted of Customer Sales Executives at Bank Mandiri Depok Branch and sharia accounting lecturer in STIEBI. Content analysis was performed to identify murabahah transactions in the financial statements and annual reports of Bank Syariah Mandiri. Interviews were conducted to confirm and dig more in-depth information based on the results of content analysis. This study concludes that the implementation of murabahah accounting in BSM OTO products at Bank Syariah Mandiri is generally under the murabahah accounting principles applicable in Indonesia.Keywords: murabahah, financing, sharia accounting.

show abstract

Section: Iunclassified

Implementasi Akuntansi Murabahah Pada Pembiayaan BSM Oto Di Bank Syariah Mandiri: Apakah Sesuai Dengan Psak 102?

Albana

Firmansyah

2021

JESTT

View full text Add to dashboard Cite

show abstract

“…Musyarakah (Sula, 2010) dikenal juga dengan istilah syirkah yang mempunyai dimaknai sebagai sebuah kongsi, serikat, atau kerjasama. Inti dari syirkah (Sari & Anshori, 2016) adalah adanya aktivitas berserikat yang dilaksanakan secara bersama antara para pihak. Dari definisi tersebut maka dapat dimaknai bahwa akad musyarakah merupakan akad kerjasama antara kedua belah pihak atau lebih, dimana masing-masing pihak memiliki hak untuk melakukan tindakan hukum terhadap modal yang dikelola.…”

Section: Akad Transaksi Syariahunclassified

Implementasi Akad Transaksi Syariah pada Pengelolaan Bank Sampah Warga Peduli Lingkungan Depok

Bahri¹,

Hakim²

2020

ZISWAF

View full text Add to dashboard Cite

Waste in various cities becomes a crucial problem and becomes wasted material. To overcome this problem, according to Law No. 18 of 2018 on Waste Management, everyone has the right to participate in the decision-making process, implementation, and supervision in the field of waste management. One community that actively participates in waste management is the Citizens of Environmental Care (WPL) of Depok by implementing sharia transaction agreements. This study aims to describe the implementation of sharia transaction agreements in waste management by WPL Depok. This research uses a qualitative method with a descriptive approach. While the techniques used in this research are observation, interview and literature study. The results of this study indicate that waste management by WPL Depok uses sharia transaction agreements including: wadiah savings, qordh financing, and musyarakah cooperation. This model can be applied to other Waste Banks as a form of community empowerment based on sharia transaction agreements.

show abstract

“…The application of the principle of openness and profit-sharing can provide justice for customers and stability for banks. For this reason, since 2007, the development of Islamic banks has increased (Sari & Anshori, 2018). In general, Islamic banks aim to encourage and accelerate the economic progress of a society by conducting banking, financial, commercial, and investment activities under the rules of Shariah.…”

Section: Introductionmentioning

confidence: 99%

“…Murābaḥah contracts are generally used in the sale and purchase of goods, investments or goods used for personal use, such as vehicles, houses, production machinery, medical equipment, and others. This contract is more suitable for consumer and investment financing (Sari & Anshori, 2018).…”

Section: Introductionmentioning

confidence: 99%

The Mortgage Right as Murābaḥah Financing Security

Anggriani

Rizki

Febriansyah

2019

JHN

View full text Add to dashboard Cite

Introduction to The Problem:In order to guarantee the legal certainty for the Islamic banking customer in murābaḥah financing is the requirement of mortgage right. The bank customer may use mortgage right as collateral in murābaḥah financing. Furthermore, the right can be implemented in the indebtedness, which is different from debt. Purpose/Objective Study: This research aims to find out the contract (al-'aqd) that is used by the shariah bank to implement the mortgage rights in murābaḥah financing. Design/Methodology/Approach: This study is normative juridical research with emphasis beginning on a legal event and then looking for references to a norm system. Therefore, this legal research is conducted by examining primary and secondary legal materials, and non-legal materials relating to the application of Mortgage Rights in Financing, especially for murābaḥah financing. In this study, the approach was the statute approach by examining all laws and regulations relating to legal issues, and case approach by examining several cases that have a relationship with the legal issues to be discussed. Findings: The result of this study is that the implementation of mortgage right in murābaḥah financing is the possibility of using another contract made by sharia banking with its customers; the contract of acknowledgment of debt. This basis is used as the justification of the implementation of mortgage rights in murābaḥah financing. Paper Type: Research Article

show abstract

Pengaruh Pembiayaan Murabahah, Istishna, Mudharabah, Dan Musyarakah Terhadap Profitabilitas (Studi Pada Bank Syariah Di Indonesia Periode Maret 2015 – Agustus 2016)

Cited by 24 publications

References 0 publications

Implementasi Akuntansi Murabahah Pada Pembiayaan BSM Oto Di Bank Syariah Mandiri: Apakah Sesuai Dengan Psak 102?

Implementasi Akuntansi Murabahah Pada Pembiayaan BSM Oto Di Bank Syariah Mandiri: Apakah Sesuai Dengan Psak 102?

Implementasi Akad Transaksi Syariah pada Pengelolaan Bank Sampah Warga Peduli Lingkungan Depok

The Mortgage Right as Murābaḥah Financing Security

Contact Info

Product

Resources

About