The problems and the challenges that rised sharia insurance development in Indonesia is the less of knowledge about sharia insurance, especially caused from convensional insurance. The efforts to increase sharia insurance network is the society's comprehension about product, system, and details of sharia insurance because sharia insurance development is depended by society's preference. So that…
This research is intended to analyze the effect of the third parties and SWBI on the distribution of output cost in Indonesian Islamic bank. Data is used in this research is primary data and secondary data. The primary data by using interview by questioning customers at Islamic banking is using the output cost for developing the company. The secondary data is pertained various sources, such as …
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This research aims to analyze the financial system which is used Syariah Bank in South Sumatera to develop the real sedor. Data used in this research are time series data (data from January 2004 - June 2005). The result of this research shows that there were two economic sector which have good growth: transportation and warehousing; and business Services. By combining between the financial grow…
Buku Akuntansi Syariah di Indonesia Edisi 2 Revisi ini merupakan buku pengantar mengenai penerapan akuntansi syariah yang sesuai dengan ketentuan dan perundang- undangan di Indonesia, Kerangka dasar penyususnan dan penyajian laporan keuangan syariah, Pernyataan Standar Akuntansi Keuangan ( PSAK ) Syariah No. 100-107 dan Exposure Draft PSAK N0. 108, 109, 111 yang telah ditetapkan oleh Dewan Stan…
Having a lot of Shari’a banks, whether operate in stand alone way or Shari’a Exertion Unit (dual banking system) offered by Conventional Banks, give a new vision to the banking history in Indonesia. Public’s trust to Shari’a Bank was rising when Indonesia had monetary crisis since 1997, which caused many Conventional Bank, especially on whole sale banking, collapsed. However, this indir…
Penelitian ini bertujuan untuk mengukur kinerja Bank Sumsel Babel Syariah Cabang Syariah Palembang menggunakan pendekatan balanced scorecard sebagai sebuah pendekatan yang dapat mengukur kinerja dengan empat perspektif yaitu perspektif keuangan, perspektif pelanggaan, perspektif proses bisnis internal dan perspektif pertumbuhan dan pembelajaran. Penelitian dilakukan dengan mengambil data selama…
This study aims to empirically examine the effect of tijarah contracts and tabarru contracts on the financial performance of Islamic banking as measured by ROA in Indonesia for the 2019-2023 period. Based on the purposive sampling method, the sample amounted to 10 Islamic banks with 50 observations of data sourced from the company's annual financial statements or annual reports. The results sho…
This study aims to analyse the effect of Sharia Bank Indonesia Certificates (SBIS), inflation, and rupiah exchange rates on the net asset value of Islamic mutual funds in Indonesia in the period 2015-2023. The method used in this research is regression analysis with data obtained from secondary sources. The results of the analysis show that the rupiah exchange rate variable has a significant ef…
This quantitative study aims to examine the influence of the Board of Directors, Board of Commissioners, Audit Committee, Sharia Supervisory Board (SSB), and Intellectual Capital on Maqashid Sharia Performance in 13 Indonesian Sharia Commercial Banks (SCBs) over the 2020–2024 period, with a total of 64 observations, using Multiple Linear Regression. The findings indicate that the Board of Dir…
Penerapan keuangan berkelanjutan (Sustainable Finance) menjadi semakin penting di Indonesia, menuntut sektor keuangan untuk mempertimbangkan dampak ekonomi, sosial, dan lingkungan. Global Reporting Initiative (GRI) digunakan sebagai kerangka pelaporan keberlanjutan yang menekankan aspek ekonomi, lingkungan, dan sosial berkelanjutan (Triple Bottom Line). Penelitian ini bertujuan untuk menganalis…
ABSTRAK Pada 08 Mei 2023 hingga 11 Mei 2023 lalu Bank Syariah Indonesia mengalami gangguan layanan yang menyebabkan nasabah tidak dapat melakukan transaksi melalui layanan mobile banking. Gangguan layanan ini pun menyebabkan kekhawatiran yang dirasakan oleh nasabah dan menjadi sorotan publik. Maraknya pemberitaan di media massa menyebabkan masalah ini menjadi suatu krisis. Bank Syariah Indonesi…
This final report discusses the procedure for gold ownership financing at Bank Sumsel Babel Syariah Pusat Jakabaring, which utilizes the Murabahah contract as the basis of its transactions. This product is designed to assist customers in owning gold as a form of sharia-compliant investment through an installment system. The research was conducted through direct observation during a two-month in…
This research was conducted to see how the application of sharia business ethics affects the development of cooperative progress at BMT Insan Mulia Palembang. This research uses qualitative research using an exploratory case study approach. The data collection technique used was open interview technique. The results of this study indicate that there is an influence of sharia business ethics on …
This research aims to determine the influence of zakat, education, and the number of family dependents on the welfare of mustahiq in Palembang City. The data used is primary data obtained from the results of distributing questionnaires to respondents. The sample used in this research was 80 respondents. The analysis technique used is multiple linear regression analysis with the OLS method. The …
This research aims to analyze differences in the performance of Bank Syariah Indonesia (BSI) before and after the merger in the 2018–2023 period. The research method uses the Data Envelopment Analysis (DEA) approach to measure efficiency, the Islamicity Performance Index (IPI) to assess conformity with sharia principles, and Islamic Social Reporting (ISR) as an indicator of social performance…
This study aims to examine the effect of accounting profit, profitability proxied by Return On Equity (ROE), company size and Good Corporate Governance (GCG) proxied by institutional ownership on Islamic stock returns. The object of this research is the Jakarta Islamic Index (JII) 2013-2022 period. Using purposive sampling method, the number of research samples was 9 companies with a total of 9…