Jihbiz: Global Journal of Islamic Banking and Finance
Journal Title : Jihbiz: Global Journal of Islamic Banking and Finance ISSN : 2684-8554 (online) DOI Prefix : Prefix 10.22373 by Crossref Editor in Chief : Prof. Dr. Azharsyah Ibrahim, S.E.Ak., M.S.O.M Managing Editor : Muksal, S.E.I., M.E.I Publisher : Universitas Islam Negeri Ar-Raniry Frequency : 2 issues per year (January and July) Citation Analysis : Google Scholar JIHBIZ : Global Journal of Islamic Banking and Finance welcomes students, academicians, and practitioners to publish research articles of interest to Islamic Financial Institutions and Islamic Finance. Those includes but not limited to the following topics : Islamic Banks and non-Banks, Islamic Insurance/Takaful, and Islamic Institutional Management that including Islamic Accounting, Islamic Capital Market, Islamic Work Ethics, Islamic Corporate Social Responsibility, Islamic Financial Management, Islamic Business Management, Islamic Marketing Management, Islamic Consumer Behaviour, Product Innovation and Development Strategies. JIHBIZ has been indexed by numerous reputable indexing services, including WorldCat, Google Scholar, Dimensions, BASE, ROAD, Crossref, Moraref, and many others. JIHBIZ is listed among the top journals in Indonesia by the Indonesian journal accreditation body (Tier 5), as authorized by the Decree of Director General of Higher Education, Research, and Technology, Ministry of Education, Culture, Research, and Technology, No. 177/E/KPT/2024. Currently, JIHBIZ is under consideration for inclusion in SCOPUS and WoS.
Program Studi Perbankan Syariah FEBI UIN Ar-Raniry
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Analysis of Sharia Financial Literacy, Self-Control, and Deliberative Thinking on the Financial Behavior of MSMEs in Banda Aceh City
This study aims to investigate the impact of Islamic financial literacy, self-control, and deliberative thinking on the financial behavior of MSMEs in Banda Aceh City. This study uses quantitative data consisting of primary and secondary data. The sample of this study consisted of 108 respondents, obtained using the Hair formula. Data analysis used the multiple linear regression test method. The results of this study indicate that the variables of Islamic financial literacy, self-control, and deliberative thinking partially influence financial behavior. Then, simultaneously, the variables of Islamic financial literacy, self-control, and deliberative thinking influence financial behavior among MSMEs in Banda Aceh City. Therefore, to improve financial behavior among MSMEs, greater emphasis should be placed on Islamic financial literacy, self-control, and deliberative thinking to help foster more responsible financial behavior.
Copyright (c) 2025 Muhammad Rendhie Siregar, Khairil Umuri, Najla Najla, Khoirul Amri http://creativecommons.org/licenses/by-sa/4.0
Peran CAR, FDR, dan BOPO Terhadap Stabilitas Perbankan dengan NPF Sebagai Pemoderasi pada Bank Umum Syariah 2019-2024
This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Operational Efficiency Ratio (BOPO) on banking stability with Non-Performing Financing (NPF) as a moderating variable in Islamic Commercial Banks in Indonesia during the period 2019–2024. This research uses a quantitative approach with panel data regression methods based on the annual financial statements of Islamic Commercial Banks registered with the Financial Services Authority (OJK). From a population of 14 banks, 10 banks were selected as samples using purposive sampling. The analysis was conducted using multiple regression with the Moderated Regression Analysis (MRA) test. The analytical tool used was EViews 12 software. The results of the study show that CAR has a significant positive effect on bank stability. FDR has a significant positive effect on bank stability. BOPO has a significant negative effect on bank stability. NPF does not moderate the effect of CAR on bank stability. NPF moderates the effect of FDR on bank stability. NPF does not moderate the effect of BOPO on bank stability.
Copyright (c) 2025 rinarosia rinarosia http://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Nasabah Penerima Gaji Pensiun Pada Bank Aceh Syariah Cabang Blangpidie
Literasi keuangan mengacu pada kemampuan atau tingkat pemahaman/ pengetahuan seseorang atau masyarakat tentang bagaimana uang bekerja. Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan syariah terhadap tingkat kepercayaan masyarakat kecamatan Peukan Baro kabupaten Pidie pada produk perbankan syariah. Penelitian ini menggunakan pendekatan kuantitatif melalui penyebaran kuesioner kepada 100 responden. Hasil penelitian ini menunjukkan bahwa literasi keuangan syariah berpengaruh secara parsial terhadap tingkat kepercayaan pada produk perbankan syariah. Kata Kunci: Literasi Keuangan Syariah, Kepercayaan, Produk Perbankan Syariah
Copyright (c) 2025 Ismail Rasyid Ridla http://creativecommons.org/licenses/by-sa/4.0
Promoting Islamic Charitable Donations: Insights from Palembang
This research investigates the impact of influencer marketing and electronic word-of-mouth (eWOM) on Islamic charitable donations in Palembang, Indonesia. Highlighting the significance of zakat, infaq, waqf, and sadaqah, the study employs qualitative methods, including interviews and social media analysis. Findings reveal that authentic influencers enhance trust and drive donor engagement, while eWOM amplifies campaign reach through shared experiences. However, challenges like commercialization and the need for influencer accountability are identified. This research underscores the potential of digital strategies to align with Islamic charitable principles, offering insights for future research and practical applications in promoting Islamic charity.
Copyright (c) 2025 Eka Octavian Pranata, M Sajjad, Uliya Azra http://creativecommons.org/licenses/by-sa/4.0
Optimization of MACD Indicator Parameters on the Movement of the Indonesia Sharia Stock Index (ISSI): A Technical Approach Based on Historical Data
The Indonesia Sharia Stock Index (ISSI) has shown steady growth, reflecting rising interest in Sharia-compliant investments. However, technical tools like MACD are still underutilized. This study aims to identify the optimal MACD parameter configuration (i.e., the combination of N1, N2, N3) for ISSI movements in order to generate the highest return with measurable risk. A quantitative-exploratory approach was applied using daily closing data of ISSI from 2013 to 2023. A total of 1,152 MACD parameter combinations were systematically tested using Python simulations and subsequently validated through backtesting with Pine Script on the TradingView platform. The performance of each configuration was evaluated based on cumulative return and Sharpe ratio. The findings show that the MACD configuration of (5, 21, 8) produced a cumulative return of 234% over the ten-year period, significantly outperforming the standard configuration, which yielded only 152%. Moreover, the optimal setup achieved a Sharpe ratio of 1.75, indicating superior investment performance in terms of risk-adjusted returns. Interestingly, most of the top-performing MACD configurations consisted of odd numbers. This may be associated with the five-day weekly trading cycle, in which odd-numbered periods such as 5, 7, or 9 days tend to be more responsive to short-term trend shifts. This pattern appears to align with the psychological rhythm of the relatively stable and orderly Sharia market. The study concludes that adjusting MACD parameters to suit specific market characteristics can significantly enhance the effectiveness of technical analysis and investment strategies.
Copyright (c) 2025 Teuku Syifa Fadrizha Nanda, Ana Fitria http://creativecommons.org/licenses/by-sa/4.0
Optimizing Performance: A Dynamic Analysis of Credit Quality, Operational Efficiency, and Their Influence on ROA in Indonesian Islamic Banks
ABSTRACT This study investigates the influence of key financial management strategies on the Return on Assets (ROA) of Islamic Commercial Banks (ICBs) in Indonesia. The analysis explores the direct and indirect effects of Funding Deposit Ratio (FDR) and Non-Performing Financing (NPF) on ROA, with Operational Costs to Operational Income (BOPO) as a mediating variable. The findings reveal a significant influence of FDR on ICB performance. While a higher FDR leads to lower operational costs, it might also be associated with lower profitability due to deposit interest rates. ICBs need to strike a balance between cost-effective deposits and exploring alternative funding sources. While the direct effect of NPF on ROA is unclear, it significantly impacts profitability indirectly through its influence on operational efficiency. Higher NPF levels can lead to increased costs, potentially reducing ROA. Therefore, effective NPF management is crucial for ICBs. The study further emphasizes the importance of managing operational efficiency (BOPO). Lower BOPO, indicating efficient use of operational income, is directly linked to a higher ROA. ICBs should focus on cost-saving measures and optimizing operational processes to improve efficiency and maximize ROA. Overall, the research highlights the critical role of a holistic approach to financial management in ICBs. By effectively managing FDR, NPF, and BOPO, ICBs can achieve a well-balanced funding structure, minimize bad debt risk, and optimize operational efficiency. Keywords: Islamic Banking, Performance, Credit Quality, Operational Efficiency, and Return on Assets.
Copyright (c) 2025 Munadiati Munadiati, Alfian Alfian, M. Yahya Yahya, Putri Wulandari http://creativecommons.org/licenses/by-sa/4.0
Strategy For Developing MSME Through Sharia Microfinance Institutions
Providing access to financing to Micro, Small and Medium Enterprises (MSMEs) carried out by banking financial institutions and microfinance institutions can have a positive impact on the development of MSMEs. The development of MSMEs can be carried out by offering financing products based on sharia principles. This research aims to determine the strategies and obstacles of LKMS Mahirah Muamalah in helping the development of MSMEs in the City of Banda Aceh. This research uses a qualitative descriptive method with field research data collection through interviews, observation and documentation. The research results show that LKMS Mahirah Muamalah carries out 3 types of strategies, namely: information provision strategy, provision of financing products, and service strategy. Then the obstacles faced by LKMS Mahirah Muamalah are divided into 2, namely intern (There is still a lack of human resources/employees, distribution of financing is still limited), as for extern obstacles: There is still minimal public literacy regarding LKMS, weak understanding and management skills of MSMEs
Copyright (c) 2025 Akmal Riza, Muhammad Arifin, Nazar Nazar http://creativecommons.org/licenses/by-sa/4.0
Pengaruh Content Marketing dan Brand Awareness Terhadap Costumer Engagement Ditinjau dari Perspektif Ekonomi Islam
The development of marketing communication has become easier thanks to content marketing and brand awareness strategies, which are widely used by companies. This study aims to analyze the effect of content marketing and brand awareness on customer loyalty of Kopi Memangan in Banda Aceh City from an Islamic economic perspective. The population in this study included all consumers of Kopi Memangan in Banda Aceh City. This research uses quantitative approach. The sample used amounted to 100 respondents with accidental sampling technique. The data analysis technique used is multiple linear regression and hypothesis testing. The results showed that: (1) content marketing and brand awareness simultaneously have a positive and significant effect on customer commitment of memorable coffee in Banda Aceh City; (2) content marketing partially has a positive and significant effect on customer commitment of memorable coffee in Banda Aceh City; and (3) brand awareness also partially has a positive and significant effect on customer commitment of memorable coffee in Banda Aceh City.
Copyright (c) 2025 Junia Farma, Zafira Natasyrah, Zafira Natasyrah, Fithriady Fithriady, Fithriady Fithriady http://creativecommons.org/licenses/by-sa/4.0
Pengaruh Literasi Keuangan Syariah, Kemudahan, dan Perilaku Konsumtif Terhadap Minat Masyarakat Aceh dalam Menggunakan Fintech Peer To Peer Lending Syariah
Tujuan penelitian ini adalah untuk menguji hipotesis dan memberikan bukti mengenai Pengaruh Literasi Keuangan Islam, Kenyamanan, dan Perilaku Konsumtif terhadap Minat Masyarakat Aceh dalam Menggunakan Fintech Peer-to-Peer Lending Syariah. Penelitian ini menggunakan data primer dengan menyebarkan kuesioner kepada individu yang mengetahui dan menggunakan Fintech Peer-to-Peer Lending Syariah. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Total sampel berjumlah 80 responden. Metode analisis yang digunakan untuk menguji hipotesis adalah analisis regresi linier berganda dengan menggunakan software SPSS 22. Hasil penelitian menunjukkan bahwa Kenyamanan dan Perilaku Konsumtif berpengaruh positif terhadap minat masyarakat, sedangkan Literasi Keuangan Islam tidak berpengaruh positif terhadap minat masyarakat. Tujuan dari penelitian ini adalah untuk menguji hipotesis dan menghasilkan bukti mengenai Pengaruh Literasi Keuangan Syariah, Kemudahan dan Perilaku Konsumtif Terhadap Minat Masyarakat Aceh Dalam Menggunakan Fintech Peer To Peer Lending Syariah. Penelitian ini menggunakan data primer yaitu menyebarkan kuesioner kepada masyarakat yang mengetahui dan menggunakan Fintech Peer To Peer Lending Syariah. Pengambilan sampel yang digunakan dalam penelitian ini yaitu dengan metode Purposive Sampling. Jumlah masyarakat yang menjadi sampel pada penelitian ini adalah 80 responden. Metode analisis yang digunakan untuk menguji hipotesis adalah analisis regresi linier berganda dengan program SPSS 22. Hasil penelitian menunjukkan bahwa Kemudahan dan Perilaku Konsumtif berpengaruh positif terhadap minat masyarakat, tetapi Literasi Keuangan Syariah tidak berpengaruh positif terhadap minat masyarakat.
Copyright (c) 2025 Zikra Amalia, Isnaliana Isnaliana, Muksal Muksal http://creativecommons.org/licenses/by-sa/4.0
Analisis Determinan Minat Menabung Aparatur Sipil Negara (ASN) di Kota Banda Aceh Pasca Qanun No.11 Tahun 2018 Tentang Lembaga Keuangan Syariah
Penelitian ini bertujuan untuk menganalisis pengaruh gaya hidup halal dan literasi keuangan Islam terhadap minat menabung masyarakat di bank syariah, dengan fokus pada Pegawai Negeri Sipil (ASN) Pemerintah Kota Banda Aceh. Variabel dependen dalam penelitian ini adalah minat menabung, sedangkan variabel independennya adalah gaya hidup halal dan literasi keuangan Islam. Penelitian ini memanfaatkan data primer yang dikumpulkan melalui kuesioner yang disebarkan kepada 100 responden baik secara langsung maupun online. Analisis data dilakukan dengan menggunakan metode regresi linier berganda dengan bantuan IBM SPSS Statistics 25. Hasil penelitian menunjukkan bahwa gaya hidup halal memiliki pengaruh positif dan signifikan terhadap minat menabung masyarakat di bank syariah. Begitu pula dengan literasi keuangan Islam juga memiliki pengaruh positif dan signifikan terhadap minat menabung. Secara simultan kedua variabel independen ini memiliki pengaruh positif terhadap minat menabung masyarakat. Oleh karena itu, semakin besar adopsi gaya hidup halal, maka semakin tinggi minat menabung di bank syariah. Selain itu, individu dengan literasi keuangan Islam yang baik cenderung memiliki minat menabung di bank syariah yang lebih tinggi.
Copyright (c) 2025 Muhammad Miftahul Razaaq, Muhammad Yasir Yusuf, Muhammad Yasir Yusuf, Hafiizh Maulana, Hafiizh Maulana http://creativecommons.org/licenses/by-sa/4.0
Determinants of Customer Perceptions in Utilizing Mobile Banking in Traditional Society: A Lesson from Aceh
This study aims to determine the effect of service quality, products and promotions on customer perceptions of using mobile banking ACTION on PT. Bank Aceh Syariah Jantho Branch. A Quantitative research method with multiple linear regression analysis using IBM SPSS software version 25 was employed. The results showed that service quality, products and promotions variables positively and significantly affected customer perceptions of using mobile banking ACTION. Customer perceptions of mobile banking ACTION variable can be explained by service quality, products and promotions variables 69,5%, while other variables outside the study might influence the effect. This research is expected to provide insights into the use of mobile banking, particularly ACTION Mobile at Bank Aceh Syariah, and the main factors that may influence customers to utilize this service feature. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan, produk, dan promosi terhadap persepsi nasabah dalam memanfaatkan mobile banking ACTION di PT. Bank Aceh Syariah Cabang Jantho. Metode yang diterapkan adalah kuantitatif dengan analisis regresi linier berganda menggunakan perangkat lunak IBM SPSS versi 25. Hasil penelitian menunjukkan bahwa variabel kualitas layanan, produk, dan promosi memiliki pengaruh positif dan signifikan terhadap persepsi nasabah dalam menggunakan mobile banking ACTION. Persepsi nasabah terhadap variabel mobile banking ACTION dapat dijelaskan oleh variabel kualitas layanan, produk, dan promosi sebesar 69,5%, sementara variabel lain di luar penelitian ini diduga dapat memengaruhi pengaruh tersebut. Penelitian ini diharapkan dapat memberikan pandangan terkait penggunaan mobile banking, khususnya ACTION Mobile di Bank Aceh Syariah, dan faktor utama yang dapat mempengaruhi nasabah untuk menggunakan fitur layanan ini.
Copyright (c) 2025 Riza Aulia Azhary, Shahibul Izar
Alokasi Dana Corporate Social Responsibility (CSR) pada Bank Aceh Syariah Cabang Kota Lhokseumawe
Corporate Social Responsibility (CSR) is a form of contribution aimed at addressing environmental concerns and enhancing community welfare. This study aims to analyze the allocation of CSR funds implemented by PT. Bank Aceh Syariah, Lhokseumawe Branch, in the education sector, economic and entrepreneurial sector, as well as the environmental sector. This research adopts a descriptive qualitative approach, employing data collection techniques such as interviews, observations, and documentation. The findings indicate that PT. Bank Aceh Syariah, Lhokseumawe Branch, has allocated its CSR funds to the education sector, including the development of Dayah infrastructure; the economic and entrepreneurial sector, such as the organization of seminars and Sunday Festivals; and the environmental sector, such as freshwater fish farming. Abstrak Corporate Social Responsibility (CSR) merupakan bentuk dari kontribusi yang mempunyai tujuan untuk memperhatikan lingkungan dan juga kesejahteraan masyarakat. Penelitian ini bertujuan untuk menganalisa pengalokasian dana CSR yang sudah dilaksanakan oleh PT. Bank Aceh Syariah Cabang Kota Lhokseumawe dalam sektor pendidikan, sektor ekonomi dan kewirausahaan, serta sektor lingkungan. Penelitian ini merupakan penelitian kualitatif deskriptif, menggunakan teknik pengumpulan data dengan cara wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa PT. Bank Aceh Syariah Cabang Kota Lhokseumawe sudah mengalokasikan dana CSR mereka terhadap Sektor pendidikan seperti pembangunan Infrastruktur Dayah, sektor ekonomi dan kewirausahaan seperti pelaksanaan kegiatan sarasehan dan Ahad Festival, serta sektor lingkungan seperti budidaya ikan air tawar.
Copyright (c) 2025 mursalmina mursalmina, Ayumiati Ayumiati, Muhammad Baihaqi Al Hajj
Transformation of Bank Aceh's Financial Performance: A Comparative Analysis Before and After Sharia Conversion
This study aims to analyze and compare the financial performance of PT Bank Aceh Syariah before and after conversion in 2016, with a research time span from 2009 to 2023. The research method uses a quantitative descriptive approach with financial ratio analysis, namely LDR / FDR, NPL / NPF, ROA, ROE, NIM / NOM, and BOPO. Data were taken from Bank Aceh's quarterly financial statements and analyzed using the Paired Sample t-Test test with the help of Minitab 19 software. The results showed that the conversion had a mixed impact on financial performance. LDR/FDR and NPL/NPF ratios increased, while ROA, ROE, NIM/NOM, and BOPO ratios decreased. These findings indicate that changes in the banking system can have both positive and negative effects, depending on the implementation strategy and external economic conditions. Based on these findings, Bank Aceh Syariah should implement periodic evaluations of the conversion results, strengthen flexible risk management, and improve operational efficiency. This policy is expected to improve long-term financial performance by taking into account market dynamics and changing economic conditions. ABSTRAK Penelitian ini bertujuan menganalisis dan membandingkan kinerja keuangan PT. Bank Aceh Syariah sebelum dan sesudah konversi pada tahun 2016, dengan rentang waktu penelitian dari tahun 2009 hingga 2023. Metode penelitian menggunakan pendekatan deskriptif kuantitatif dengan analisis rasio keuangan, yaitu LDR/FDR, NPL/NPF, ROA, ROE, NIM/NOM, dan BOPO. Data diambil dari laporan keuangan triwulanan Bank Aceh dan dianalisis menggunakan uji Paired Sample t-Test dengan bantuan perangkat lunak Minitab 19. Hasil penelitian menunjukkan bahwa konversi memberikan dampak beragam terhadap kinerja keuangan. Rasio LDR/FDR dan NPL/NPF mengalami peningkatan, sementara rasio ROA, ROE, NIM/NOM, dan BOPO menunjukkan penurunan. Temuan ini mengindikasikan bahwa perubahan sistem perbankan dapat memberikan pengaruh positif maupun negatif, bergantung pada strategi implementasi dan kondisi ekonomi eksternal. Berdasarkan temuan tersebut, Bank Aceh Syariah perlu menerapkan evaluasi berkala terhadap hasil konversi, memperkuat manajemen risiko yang fleksibel, serta meningkatkan efisiensi operasional. Kebijakan ini diharapkan dapat memperbaiki kinerja keuangan jangka panjang dengan memperhatikan dinamika pasar dan kondisi ekonomi yang terus berubah.
Copyright (c) 2025 Alfian Muhammad, Mastura Mastura, Syarfina Hafizah
PENGARUH MANFAAT, KEMUDAHAN, DAN KEAMANAN TERHADAP MINAT PENGGUNAAN QUICK RESPONSE INDONESIAN STANDARD PADA PELAKU UMKM DI KECAMATAN SAWANG, KABUPATEN ACEH SELATAN.
Interest Perception of Benefits and Ease of Use are important factors in increasing individuals' interest and support for the use of technology. Additionally, there is also the factor of Security, which leads to increased trust among individual customers. This study aims to determine the influence of Benefits, Ease of Use, and Security on the Interest in Using the Quick Response Indonesian Standard among SMEs in the Sawang District, South Aceh Regency. This study uses a quantitative method, and the technique used is simple random sampling. The population used is SMEs in the Sawang District, South Aceh Regency, with a sample size of 100 respondents through questionnaire surveys. The results of multiple linear regression analysis assisted by SPSS showed that partially, the Benefits variable does not affect interest, while the Ease of Use and Security variables have a significant positive effect on interest. However, all three independent variables simultaneously have a positive effect on the Interest in Using the Quick Response Indonesian Standard among SMEs in the Sawang District, South Aceh Regency. Abstrak Persepsi Manfaat dan Kemudahan merupakan faktor penting dalam meningkatkan minat dan dukungan seseorang terhadap penggunaan teknologi. Selain itu terdapat juga faktor Keamanan yang mengarah pada peningkatkan kepercayaan di antara pelanggan individu. Penelitian ini bertujuan untuk mengetahui pengaruh Manfaat, Kemudahan, dan Keamanan Terhadap Minat Penggunaan Quick Response Indonesian Standard Pada Pelaku UMKM di Kecamatan Sawang, Kabupaten Aceh Selatan. Penelitian ini menggunakan metode kuantitatif serta teknik yang digunakan pada penelitian ini adalah simple random sampling. Populasi yang digunakan yaitu pelaku UMKM di Kecamatan Sawang, Kabupaten Aceh Selatan dengan jumlah sampel 100 responden melalui penyebaran kuisioner angket. Hasil olahan regresi linier berganda dibantu SPSS, ditemukan bahwa secara parsial variabel Manfaat tidak berpengaruh terhadap minat, sedangkan variabel Kemudahan dan Keamanan berpengaruh positif signifikan terhadap minat. Akan tetapi ketiga variabel bebas tersebut secara simultan berpengaruh positif Terhadap Minat Penggunaan Quick Response Indonesian Standard Pada Pelaku UMKM di Kecamatan Sawang, Kabupaten Aceh Selatan. Penelitian ini diharapkan bermanfaat bagi akademisi sebagai referensi, bagi pelaku usaha untuk memahami pentingnya QRIS, dan bagi pemerintah untuk mengevaluasi kebijakan pembayaran digital.
Copyright (c) 2025 Salsabilla Alfianti Salja, Ana Fitria, Ana Fitria, Ismail Rasyid Ridla Tarigan, Ismail Rasyid Ridla Tarigan
ANALYSIS OF CUSTOMER INTEREST AND SERVICE QUALITY IN USE OF MOBILE BANKING ON BANK ACEH SYARIAH KCP KEUTAPANG DUA SERVICE FEATURES
Banking services continue to provide updates and improvements. One of the technological advances in business applications is the mobile banking system. This study aims to determine the quality of service in mobile banking at BAS KCP Keutapang Dua, how customer interest in using mobile banking at BAS KCP Keutapang Dua, and how mobile banking is superior compared to other banking products. This study uses a qualitative method. The results of this study explain that the quality of service in the Action Bank Aceh application is very helpful for customers in making transactions, there are many features that meet transaction needs so that customers can quickly navigate the mobile banking application and there is sophisticated security such as two-step verification and data encryption to protect customer information besides that The advantages of mobile banking are fast and efficient transactions. The implications of this study can improve the quality of Bank services, Develop Features that are More Relevant to Customer Needs, More Appropriate Marketing Strategies, Support Digitalization and Inclusion of Sharia Finance and Provide Feedback for Sharia Regulations and Standards. Abstrak Layanan perbankan terus memberikan pembaharuan dan penyempurnaan. Salah satu kemajuan teknologi dalam aplikasi bisnis adalah sistem mobile banking. Penelitian ini bertujuan untuk mengetahui kualitas layanan mobile banking di BAS KCP Keutapang Dua, bagaimana minat nasabah menggunakan mobile banking di BAS KCP Keutapang Dua, dan bagaimana keunggulan mobile banking dibandingkan produk perbankan lainnya. Penelitian ini menggunakan metode kualitatif. Hasil penelitian ini menjelaskan bahwa kualitas layanan pada aplikasi Action Bank Aceh sangat membantu nasabah dalam bertransaksi, terdapat banyak fitur yang memenuhi kebutuhan transaksi sehingga nasabah dapat dengan cepat menavigasi aplikasi mobile banking dan terdapat keamanan yang canggih seperti seperti verifikasi dua langkah dan enkripsi data untuk melindungi informasi nasabah selain itu Keunggulan mobile banking adalah transaksi yang cepat dan efisien. Implikasi dari penelitian ini dapat meningkatkan kualitas layanan Bank, Mengembangkan Fitur yang Lebih Relevan dengan Kebutuhan Nasabah, Strategi Pemasaran yang Lebih Tepat, Mendukung Digitalisasi dan Inklusi Keuangan Syariah serta Memberikan Umpan Balik Terhadap Peraturan dan Standar Syariah.
Copyright (c) 2025 Shahaqkiki Shahaqkiki
Kontribusi Pembiayaan Bank Syariah Dalam Pengembangan Usaha Mikro (Studi pada Bank Aceh Syariah KCP Lam Ateuk, Kecamatan Kuta Baro, Aceh Besar)
Micro, Small, and Medium Enterprises (MSMEs) constitute a strategic sector that plays a pivotal role in fostering economic growth. Despite their significance, this sector encounters numerous challenges, particularly in accessing adequate capital. Financing through the banking sector has therefore emerged as a viable solution to address these challenges. This study aims to analyze the contribution of microfinancing provided by Bank Aceh Syariah KCP Lam Ateuk in fostering the development of its clients' businesses. The research employs a qualitative descriptive methodology, drawing on data collected through interviews and documentation. The findings reveal that financing from Bank Aceh Syariah exerts a positive influence on the growth of micro-enterprises. This influence is evident through the provision of business capital, capacity-building initiatives such as education and training, as well as ongoing supervision. These efforts collectively contribute to increased income levels and business advancements among micro-entrepreneurs supported by Bank Aceh Syariah within the region.The insights from this study are intended to serve as a valuable reference for Islamic financial institutions, particularly Islamic banks, in their endeavor to optimize financing distribution and foster the development of the MSME sector. The study emphasizes the importance of comprehensive business mentoring to ensure that financing is allocated efficiently, thereby enhancing the productivity and sustainability of MSMEs." Abstrak Usaha Mikro Kecil dan Menengah merupakan sektor strategis yang berperan penting dalam mendukung perekonomian. Namun, dalam perkembangannya, sektor ini menghadapi berbagai kendala, salah satunya adalah terkait permodalan. Oleh karena itu, adanya akses pembiayaan melalui sektor perbankan merupakan salah satu solusi yang dapat diandalkan untuk membantu permasalahan UMKM. Tujuan penelitian ini adalah untuk mengkaji konstribusi pembiayaan Mikro Bank Aceh Syariah KCP Lam Ateuk dalam mengembangkan usaha nasabah. Adapun penelitian ini menggunakan pendekatan deskriptif kualitatif, melalui sumber data wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa pembiayaan dari Bank Aceh Syariah memiliki dampak positif terhadap pengembangan usaha mikro. Hal ini dapat ditinjau dari pemberian modal usaha, edukasi dan pelatihan, serta pengawasan yang diberikan. Dampak positif tersebut terlihat dari peningkatan pendapatan dan kemajuan para pelaku usaha mikro yang didukung oleh Bank Aceh Syariah di wilayah tersebut. Dari hasil penelitian ini diharapkan dapat menjadi masukan dan sumber informasi bagi lembaga keuangan syariah terutama bank syariah agar dapat terus mengoptimalkan konstribusinya dalam meningkatkan penyaluran pembiayaan dan mendukung perkembangan disektor UMKM, terutama dalam hal pendampingan usaha agar pembiayaan yang diberikan dapat teralokasi dengan lebih efektif dan dapat meningkatkan produktivitas dan keberlanjutan UMKM."
Analisis Dana Wadiah Terhadap Kinerja Bank Aceh Syariah
Profitability data analysis is important for stakeholders in assessing company performance as a consideration in making decisions. This research aims to analyze the influence of wadi'ah savings and wadiah current accounts on the profitability of PT Bank Aceh Syariah. The data in this research comes from quarterly financial reports for 2016-2023 and was analyzed using multiple linear regression-OLS. The research results show that wadiah savings and wadiah current accounts partially and simultaneously have a good influence on the performance of Bank Aceh Syariah. These findings have implications for improving sharia financial governance and better bank services. Abstrak Analisis data profitabilitas penting bagi pemangku kepentingan untuk menilai kinerja perusahaan sebagai pertimbangan dalam mengambil keputusan. Penelitian ini bertujuan untuk menganalisis pengaruh tabungan wadi'ah dan giro wadiah terhadap profitabilitas PT Bank Aceh Syariah. Data dalam penelitian ini bersumber dari laporan keuangan triwulan tahun 2016-2023 dan dianalisis menggunakan regresi linier berganda-OLS. Hasil penelitian menunjukkan bahwa tabungan wadiah dan giro wadiah secara parsial dan simultan memberikan pengaruh yang baik terhadap kinerja Bank Aceh Syariah. Temuan ini berimplikasi pada peningkatan tata kelola keuangan syariah dan layanan bank yang lebih baik.
Copyright (c) 2025 Evy Iskandar, Isnaliana Isnaliana, Birrul Walidain
Factors That Influence The Performance Of Islamic Bank Employees
Employee performance is an employee's success in carrying out tasks related to organizational goals both in quantity and quality. This study aims to determine the effect of workload, work environment and work stress on the performance of BSI Banda Aceh employees, either partially or simultaneously. This research method uses a quantitative approach that is correlational. The population is 38 people or all employees of BSI Banda Aceh, while the sample is also 38 employees who are taken by total sampling technique. Data collection techniques using a questionnaire. Based on the results of the study, it is known that the workload and work environment variables have a partial effect on employee performance. While the work stress variable has no partial effect on employee performance. Abstrak Kinerja karyawan merupakan keberhasilan karyawan dalam pelaksanaan tugas-tugas yang berhubungan dengan tujuan organisasi baik secara kuantitas maupun kualitas. Penelitian ini bertujuan untuk mengetahui pengaruh beban kerja, lingkungan kerja dan stress kerja terhadap kinerja karyawan PT. Bank Syariah Indonesia Banda Aceh, baik secara parsial maupun simultan. Metode penelitian ini menggunakan pendekatan kuantitatif yang bersifat korelasi. Populasi sebanyak 38 orang atau seluruh karyawan PT. Bank Syariah Indonesia Banda Aceh, sedangkan sampel juga 38 orang karyawan yang diambil dengan teknik total sampling. Teknik pengumpulan data menggunakan kuesioner. Analisa data terdiri dari uji regresi berganda, uji t, uji F dan uji determinasi menggunakan SPSS Versi 26. Berdasarkan hasil penelitian diketahui bahwa variabel beban kerja dan lingkungan kerja berpengaruh secara parsial terhadap kinerja karyawan Bank Syariah Indonesia Banda Aceh. Sedangkan variabel stress kerja tidak berpengaruh secara parsial terhadap kinerja karyawan Bank Syariah Indonesia Banda Aceh. Namun secara simultan, variabel beban kerja, lingkungan kerja dan stress kerja berpengaruh terhadap kinerja karyawan Bank Syariah Indonesia Banda Aceh.
Copyright (c) 2025 Muksal Muksal, Ayumiati Ayumiati, Annisva Maisyura
FACTORS INFLUENCING INTENTION TO DONATE AT THE MOSQUES USING QRIS IN BANDA ACEH
Charity is one form of generosity that plays an important role in helping those in need. With the advancement of technology, methods of collecting donations (Sadaqah) have also undergone transformation, one of which is through the use of QRIS (Quick Response Code Indonesian Standard). The use of QRIS in charity offers several advantages, such as convenience, transparency, efficiency, and security. Donors can make contributions quickly and practically by simply scanning a QR code using a digital payment application, without the need to carry cash or perform manual bank transfers. This study aims to examine the influence of financial literacy, perception of benefits and perception of ease on the interest in donating at mosques using QRIS among mosque congregants in Banda Aceh City (Study on Mesjid Raya Baiturrahman, Mesjid Oman Al-Makmur, and Mesjid Jamik Unsyiah). The research method used is quantitative with a multiple linear regression model. The primary data was obtained through questionnaires given to the congregants of these mosques. Partial test results show that these three variables; financial literacy, perception of benefits and perception of ease have positive influence on the interest in donating at the mosque using QRIS in Banda Aceh City. The findings offer insight that although QRIS can enhance mosque donations, it is crucial to address financial literacy and comprehension obstacles to optimize its efficacy for the donors. Abstrak Sedekah merupakan salah satu bentuk kedermawanan yang memegang peranan penting dalam membantu mereka yang membutuhkan. Seiring dengan kemajuan teknologi, metode pengumpulan infak (sadaqah) pun mengalami transformasi, salah satunya melalui penggunaan QRIS (Quick Response Code Indonesian Standard). Penggunaan QRIS dalam bersedekah menawarkan beberapa keuntungan, seperti kemudahan, transparansi, efisiensi, dan keamanan. Para donatur dapat memberikan donasi secara cepat dan praktis hanya dengan memproses kode QR menggunakan aplikasi pembayaran digital, tanpa perlu membawa uang tunai atau melakukan transfer bank secara manual. Penelitian ini bertujuan untuk menguji pengaruh literasi keuangan, persepsi kemudahan, dan persepsi manfaat terhadap minat berdonasi di masjid menggunakan QRIS pada jamaah masjid di Kota Banda Aceh (Studi di Mesjid Raya Baiturrahman, Mesjid Oman Al-makmur, dan Mesjid Jamik Unyiah). Metode penelitian yang digunakan adalah kuantitatif dengan model regresi linier berganda. Hasil uji parsial menunjukkan bahwa ketiga variabel tersebut; Literasi keuangan, persepsi kemudahan, dan persepsi manfaat berpengaruh terhadap minat berdonasi di masjid menggunakan QRIS di Kota Banda Aceh. Hasil penelitian ini memberikan wawasan bahwa meskipun QRIS dapat meningkatkan donasi masjid, namun kendala literasi dan pemahaman keuangan perlu diatasi agar efektivitasnya dapat optimal bagi para donatur.
REVITALISASI BISNIS PT. BPR INGIN JAYA AKSELERASI KONVERSI KE SYARIAH
The presence of Qanun on Sharia Financial Institutions No. 11 of 2018 provides special rights for Aceh and contributes positively to the growth of the sharia banking industry. This phenomenon encourages banks operating in Aceh to transform into sharia banks. This research aims to analyze PT's conversion acceleration strategy. BPR Ingin Jaya from a conventional bank to a sharia bank, as well as identifying the obstacles faced in this process. The research method used is descriptive qualitative, with data collection techniques through interviews and documentation. The research results show that the strategy implemented by PT. BPR Ingin Jaya's acceleration of conversion includes fulfilling the conversion requirements set by the Financial Services Authority, developing a core banking IT system for BPR Syariah, training for employees, as well as recruiting candidates for the Sharia Supervisory Board. However, PT. BPR Ingin Jaya also faces several obstacles, including difficulties in fulfilling requirements in accordance with the provisions of the Financial Services Authority and a lack of customer understanding of the sharia banking system. These findings are based on a survey conducted by the bank via a questionnaire. Abstrak Kehadiran Qanun tentang Lembaga Keuangan Syariah No. 11 Tahun 2018 memberikan hak istimewa bagi Aceh dan memberikan kontribusi positif bagi pertumbuhan industri perbankan syariah. Fenomena ini mendorong bank-bank yang beroperasi di Aceh untuk bertransformasi menjadi bank syariah. Penelitian ini bertujuan untuk menganalisis strategi percepatan konversi PT. BPR Ingin Jaya dari bank konvensional menjadi bank syariah, serta mengidentifikasi kendala yang dihadapi dalam proses tersebut. Metode penelitian yang digunakan adalah deskriptif kualitatif, dengan teknik pengumpulan data melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa strategi yang diterapkan oleh PT. BPR Ingin Jaya dalam percepatan konversi meliputi pemenuhan persyaratan konversi yang ditetapkan Otoritas Jasa Keuangan, pengembangan sistem IT core banking bagi BPR Syariah, pelatihan bagi karyawan, serta rekrutmen calon Dewan Pengawas Syariah. Namun demikian, PT. BPR Ingin Jaya juga menghadapi beberapa kendala, antara lain kesulitan dalam pemenuhan persyaratan sesuai ketentuan Otoritas Jasa Keuangan dan kurangnya pemahaman nasabah terhadap sistem perbankan syariah. Temuan tersebut berdasarkan survei yang dilakukan pihak bank melalui kuesioner.
Copyright (c) 2025 isnaliana isnaliana, Arief Meutuah, Muhammad Syauqi Bin Armia
Determinan Minat Menabung Masyarakat Banda Aceh Pada Bank Aceh Syariah
Adanya dinamika dan fluktuasi dalam perkembangan jumlah nasabah pada PT Bank Aceh Syariah tentu memperlihatkan minat masyarakat untuk memutuskan pilihannya, baik untuk tetap menjadi nasabah atau tidak. Minat masyarakat untuk menjadi bagian dari Bank Aceh Syariah tentu dipengaruhi oleh banyak faktor termasuk faktor motif rasional, pengetahuan, dan religiusitas. Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial dan simultan variabel motif rasional, pengetahuan, dan religiusitas terhadap minat menabung masyarakat Rukoh Kota Banda Aceh pada Bank Aceh Syariah. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiasi. Populasi dalam penelitian ini adalah 3.853 dan sampel 100 orang. Teknik pengumpulan data melalui kuesioner. Analisa data menggunakan SPSS Versi 26. Berdasarkan hasil penelitian diketahui bahwa motif rasional, pengetahuan dan religiusitas berpengaruh secara bersama-sama terhadap minat menabung masyarakat Rukoh. Motif rasional, pengetahuan dan religiusitas berpengaruh terhadap minat menabung masyarakat Rukoh Kota Banda Aceh. Saran peneliti agar pihak bank terus melakukan sosialisasi kepada masyarakat terkait bank dan masyarakat terus meningkatkan pengetahuannya tentang bank.
Copyright (c) 2024 Putri Machfirah, Israk Ahmadsyah, Ana Fitria
Analisis Implementasi PSAK 109 Tentang Akuntansi Zakat dan Infaq/Sedekah pada LAZNAS Rumah Yatim Arrohman Aceh
Penelitian ini bertujuan untuk mengetahui penerapan pernyataan standar akuntansi keuangan (PSAK) Nomor 109 tentang akuntansi zakat dan Infaq/sedekah serta kendala dalam penerapannya pada LAZNAS Rumah Yatim Arrohman Aceh. Jenis penelitian yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan deskriptif. Hasil penelitian ini bahwa Rumah Yatim Arrohman Aceh telah menerapkan prinsip-prinsip PSAK No. 109 dengan baik terlihat dalam pengakuan dan pengukuran dana zakat, infaq/sedekah, serta penyaluran dana kepada Mustahik dan amil, yang telah sesuai dengan ketentuan PSAK No. 109, akan tetapi belum adanya pencatatan keuangan seperti mengenai dana ZIS dalam bentuk aset non kas dan ketiadaan kebijakan terkait penilaian aset non kas tersebut. Selain itu, dalam analisis terhadap laporan keuangan konsolidasi Rumah Yatim Arrohman Indonesia telah menunjukkan ketaatan terhadap PSAK No. 109. Namun, LAZNAS Rumah Yatim Arrohman Aceh mengalami kendala dalam implementasi PSAK No. 109 mencakup belum memiliki laporan keuangan cabang secara independen, kurangnya pemahaman tentang standar akuntansi di kalangan karyawan, dan keterbatasan sumber daya manusia. Oleh karena itu, meskipun adanya komitmen yang jelas dalam mematuhi peraturan akuntansi yang berlaku, perlunya dilakukan upaya lebih lanjut guna meningkatkan efektivitas dan transparansi dalam pengelolaan dana zakat di Rumah Yatim Arrohman Aceh.
Copyright (c) 2024 T. JASMAN MAULIDDIAN SYAH PUTRA, T. SYIFA FARIZDHA NANDA, EVRIYENNI EVRIYENNI
PENGARUH PEMBIAYAAN TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA TAHUN 2016-2020
Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh pembiayaan mudharabah, musyarakah dan murabahah terhadap profitabilitas pada bank umum syariah di Indonesia pada tahun 2016-2020. Metode dalam penelitian ini menggunakan metode kuantitatif. Teknik pengumpulan data menggunakan data sekunder. Data yang digunakan dalam penelitian ini adalah data triwulan dari pembiayaan mudharabah, musyarakah dan murabahah terhadap profitabilitas pada bank umum syariah di Indonesia pada tahun 2016-2020. Metode analisis data menggunakan regresi linear data panel dengan metode E-Views 9. Berdasarkan hasil secara parsial variabel pembiayaan mudharabah tidak signifikan dengan tingkat sig sebesar (0.4889 > 0,05) terhadap profitabilitas pada bank umum syariah di Indonesia. Secara parsial variabel pembiayaan musyarakah memiliki signifikan dengan tingkat sig sebesar (0,0101< 0,05) terhadap profitabilitas pada bank umum syariah di Indonesia. Secara parsial variabel pembiayaan murabahah tidak signifikan dengan tingkat sig sebesar (0,9043 > 0,05) terhadap profitabilitas pada bank umum syariah di Indonesia. Hasil penelitian secara simultan variabel pembiayaan mudharabah, musyarakah dan murabahah berpengaruh secara signifikan terhadap profitabilitas pada bank umum syariah di Indonesia. kesimpulan dari penelitian ini berdasarkan analisilis koefisien determinasi (adjusted R2) bahwa 77,54% variabel profitabilitas dipengaruhi oleh variabel independen.
Copyright (c) 2024 Rida Al Husna, Khairatun Hisan
ANALISIS PENGARUH DANA PIHAK KETIGA DAN CAPITAL ADEQUACY RATIO TERHADAP PROFITABILITAS PADA BANK SYARIAH INDONESIA PERIODE 2017 – 2021
Penelitian ini bertujuan untuk menguji pengaruh Dana Pihak Ketiga dan Capital Adequacy Ratio terhadap profitabilitas pada Bank Syariah Indonesia (BSI) Periode 2017- 2021. Penelitian ini menggunakan pendekatan kuantitatif dari data laporan keuangan di BSI periode 2017-2021. Data diolah dengan SPSS dan dianalisis regresi linear berganda untuk menguji hipotesis penelitian. Berdasarkan hasil pengujian hipotesis dengan tingkat signifikansi 5%, maka secara parsial tidak terdapat pengaruh Dana Pihak Ketiga (DPK) terhadap profitabilitas, sedangkan Capital Adequacy Ratio (CAR) berpengaruh secara parsial dan signifikan terhadap profitabilitas pada BSI periode 2017-2021. Hasil secara simultan kedua variabel DPK dan CAR berpengaruh dan signifikan terhadap profitabilitas pada BSI periode 2017-2021.
Copyright (c) 2024 Khufwatul Jannah, Nevi Hasnita, Evy Iskandar
ANALISIS PENETAPAN MARGIN KEUNTUNGAN MURABAHAH PADA BANK SYARIAH DI INDONESIA
Murabahah financing is a form of buying and selling financing with certain benefits added on top of the acquisition cost, where repayment can be made in cash or in installments. This study aims to look at the factors determining murabahah profit margins. The researcher uses a qualitative descriptive approach using primary data, library research, literature studies, and is also supported by related topics obtained from the web and information sources on Islamic banking. The results showed that the factors with the greatest potential in determining margins were internal factors (overhead costs, financing volume, profit targets, third party funds and acquiring costs) and external factors (BI rate and market competition).
Copyright (c) 2024 Mu’thial Ahadi, Muhammad Zulhilmi, Isnaliana Isnaliana
The Implementation Of Policy In The Restructuring Of Financing In Islamic Banks In The Province Of Aceh, Indonesia
The objective of this study is to investigate the internal policies pertaining to the reconstruction funding of Bank Syariah Indonesia (BSI) in Aceh Province. An examination of qualitative research methodologies through the medium of an interview. The research findings indicate that the bank BSI has effectively executed its policies, which have been deemed favorable. This initiative has significantly alleviated the challenges faced by consumers, particularly Micro, Small, and Medium Enterprises (MSMEs) impacted by the Covid-19 pandemic. It has provided necessary financial support to enable their survival and sustainability beyond the crisis. There are no significant hurdles encountered subsequent to the reconstruction undertaken by the party bank, owing to the implementation of its policies. The implementation of Sharia law has significantly contributed to the improvement of customer financing in the province of Aceh.
Copyright (c) 2024 Muksal Muksal, Ayumiati Ayumiati, Annisa Humaira
DAMPAK GENERASI Z SERTA KEPUTUSAN MENGGUNAKAN BSI MOBILE
This research aims to determine the influence of understanding products and service features on decisions Gen-Z to use BSI Mobile. Using quantitative methods with a descriptive approach, and the research sample was obtained 100 respondents using a cluster random sampling technique from Generation Z in Banda Aceh city who used BSI Mobile. Then, based on multiple linear regression analysis, the result were obtained that the variables of product understanding and service features had a positive and significant effect on the decision to use BSI Mobile.
Copyright (c) 2024 Riski Walidaini Ulfa, Inayatillah Djakfar, Akmal Riza
MEKANISME DAN PROSEDUR PENDIRIAN KOPERASI SYARIAH PERSPEKTIF ISLAM
This research aims to analyze the mechanisms and procedures for establishing sharia cooperatives from an Islamic perspective. The research method used is qualitative with a focus on literature studies as the main source. The data collection process involves searching and selecting relevant references from various information sources such as journal articles, digital libraries, and scientific publications. The collected data is then analyzed to identify relevant research findings and evaluate their suitability and relevance to the research objectives. The results of the discussion show that sharia cooperatives are economic entities that combine the principles of Islamic sharia with cooperative activities, with an emphasis on the prohibition of usury, the principles of justice, and the concept of togetherness. The procedure for establishing a sharia cooperative includes the formation of a management body, preparation of articles of association, formation of management, and official registration of the cooperative. From an Islamic perspective, sharia cooperatives play a role in realizing the values of justice, togetherness and social welfare in economic activities, as well as strengthening solidarity and collaboration in society. This research provides valuable insight into the mechanisms and procedures for establishing sharia cooperatives in accordance with Islamic principles.
Copyright (c) 2024 Yunita Shindi Latifah, Vito Pria Adjie Pambudi, Sulistyowati Sulistyowati
ANALISIS MANAJEMEN RISIKO PEMBIAYAAN KEPEMILIKAN RUMAH BERSUBSIDI SYARIAH PADA BANK ACEH SYARIAH CABANG JEURAM
Risk in Subsidized Home Ownership Financing occurs when customers have difficulty paying financing due to irregular income. Therefore, the longer the financing period, the risk borne by the bank will increase. This study aims to analyze the application of risk management in preventing potential losses due to the large number of customers with irregular income. The method used is qualitative with a descriptive approach. Researchers used two data sources, namely primary data and secondary data. The results showed that the house could be built after going through the mechanism established by Bank Aceh Syariah Jeuram Branch. The application of risk management is carried out by analyzing 5C + 1S (Character, Capacity, Capital, Collateral, Condition of economy, and Sharia Compliance) due to differences in payment mechanisms and income receipts between customers with fixed and irregular income. Obstacles occur when Subsidized PKR customers want to apply for financing without meeting the requirements or do a murabaha contract before the house is ready to be occupied, so the bank needs to explain transparently so that risk management runs smoothly. Thus, overall risk management at Bank Aceh Syariah is in accordance with the DSN-MUI fatwa which is supervised by the Sharia Supervisory Board.
Copyright (c) 2024 Ismail Rasyid Ridla Tarigan, Mohd Zahidi, Israk Ahmadsyah
ANALISIS PELAKSANAAN PRINSIP GOOD CORPORATE GOVERNANCE DALAM PERSPEKTIF ISLAM (STUDI KASUS PADA BANK SUMUT SYARIAH KCP KARYA)
This research is aimed at analyzing the implementation of good corporate governance principles from the perspective of Islamic law. This type of research is field research with a descriptive qualitative approach. This research was conducted at Bank Sumut Syariah KCP Karya. The methods used are interviews and documentation. The results of this research indicate that the implementation of the principles of good corporate governance at Bank Sumut Syariah KCP Karya is in accordance with the perspective of Islamic law. The principle of transparency is in accordance with QS. al-Baqarah verses 188 and 282, the principle of accountability in accordance with QS. al-Baqarah verse 197 and QS. an-Nisa verse 58, the principle of compliance in accordance with QS. al-Mudatsir verse 38, the principle of independence is in accordance with the hadith narrated by Abu Ya'la and authenticated by Albani and the principle of equality is in accordance with the QS. an-Nahl verse 90.
Copyright (c) 2024 Rahmat Rizki Pulungan, Sarah Sabila, Inayah Ardiah, M. Iqbal Daulay