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All Journal Al Maal: Journal of Islamic Economics and Banking
Warto Warto
FAI Universitas Muhammadiyah Tangerang
Economics, Econometrics & Finance

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Kontribusi Para Ilmuwan Muslim Dalam Bidang Ilmu Akuntansi Warto Warto
Al Maal: Journal of Islamic Economics and Banking Vol 1, No 2 (2020)
Publisher : Prodi Perbankan Syariah FAI UMT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/almaal.v1i2.2275

Abstract

The blurring of history in the field of science often occurs. In the 18th century AD Adam Smith wrote an economic theory in the book "An Inquiry Into The Nature and Cause Of The Wealth of Nations" later known that economic theory was adopted from the work of phenomenal cleric Ibn Khaldun, written in his book 'al-Muqaddimah'. The same thing happened in Accounting which has obscured its history by the West. This study aims to explore the historical roots of the contribution of Muslim scientists in the field of Accounting. By using a qualitative descriptive method and historical approach, the results of the study show that Islamic Accounting was developed earlier by Muslims than conventional accounting. Islamic accounting emerged and developed since the time of the Prophet Muhammad around the year 610 AD. Whereas Conventional Accounting was introduced to Lucas Pacioli in 1494 AD. Basics of Sharia Accounting in general have been hinted at in the Koran surah al-Baqarah verse 282 and the sunnahs of the Prophet. The paragraph explains the function and importance of recording transactions, the basics, and their benefits, which are the essence of Accounting. Since the time of the Prophet Muhammad until the time of Khulafaur Rashidin, accounting laws have been applied either on an individual scale, syariah or company, waqf accounting, rights prohibiting the use of assets (hijr) and the state budget. In addition, in that era, the accounting profession was also known as "hafazhatul amwal" (financial supervisor).
Faktor - Faktor Yang Mempengaruhi Penyaluran Pembiayaan Perbankan Syariah Indonesia Periode 2009 - 2019 Warto Warto; R Bambang Budhijana
Al Maal: Journal of Islamic Economics and Banking Vol 1, No 1 (2019)
Publisher : Prodi Perbankan Syariah FAI UMT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/almaal.v1i1.1724

Abstract

Compared to conventional banking, the distribution of Islamic banking financing is more optimal, growth is continuous and asset enhancement is very good. This is indicated by the Financing to Deposit Ratio (FDR) which ranges between 94.88%. This means that a Sharia Bank is able to meet the targets and expectations of Bank Indonesia. Given the lack of Islamic banks and their limited assets, this optimization is certainly influenced by many factors, therefore it is necessary to test the factors that influence the distribution of Islamic banking financing, which includes Third Party Funds (DPK), Non Performing Financing (NPF) and Bank Indonesia Syariah Certificate (SBIS). This study uses the Sharia Commercial Bank and the Sharia Business Unit as a whole as a unit of research object, with the research period from 2009-2019 (in the quarterly period). The analysis technique used is multiple linear regression, while hypothesis testing uses the t-test to test the effect of variables partially, and the F-test to test the effect of variables simultaneously with a significance level of 5% or 0.05. Based on the research, it was found that Third Party Funds (TPF) had a positive and significant effect on the distribution of Islamic Banking financing. Non Performing Financing (NPF) has a positive and insignificant effect on the distribution of bank financing. While Sharia Bank Indonesia Certificates (SBIS) have a negative and significant effect on the distribution of bank financing.
Sertifikasi Halal dan Implikasinya Bagi Bisnis Produk Halal di Indonesia Warto Warto; Samsuri Samsuri
Al Maal: Journal of Islamic Economics and Banking Vol 2, No 1 (2020)
Publisher : Prodi Perbankan Syariah FAI UMT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/almaal.v2i1.2803

Abstract

This paper aims to determine the implications of halal certification for the halal product business in Indonesia. The issue of halal has become a global trend marked by the presence of halal certification institutions in various parts of the world. This paper uses descriptive qualitative methods through a review of relevant literature and observations of the practice of implementing halal guarantee systems in Indonesia. Data obtained through journals, books, magazines, newspapers, electronic media, such as the official website of LPPOM MUI and personal communication with competent sources. The results showed that the certification of halal products has positive implications in building a halal business climate in Indonesia. For consumers, halal certification provides protection, guarantees, product halal information and becomes an instrument of business ethics. For business people, halal certification provides benefits to increase consumer confidence and reach the global halal food market.
Analisis Hasil Investasi Dana Asuransi Jiwa Syariah di Indonesia Periode 2014-2021 Warto Warto; Sabik Khumaini
Al Maal: Journal of Islamic Economics and Banking Vol 4, No 1 (2022)
Publisher : Prodi Perbankan Syariah FAI UMT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/almaal.v4i1.6651

Abstract

This paper aims to analysis the management of Islamic Life Insurance funds in Indonesia. From the OJK report, it was found that the investment returns of Sharia Life Insurance funds often experience losses, even though when viewed from the assets and investment value they have the highest interest compared to Sharia General Insurance and Sharia Reinsurance. The data in this study were obtained from OJK and the financial statements of Indonesian Sharia Insurance companies. This research uses quantitative method. The results of the study indicate that the main factor causing investment losses in Sharia Life Insurance funds is the placement of funds, which is dominated by the Capital Market sector, which accounts for 80% of the total investment. Total investment losses during the period 2014-2021 amounted to Rp.-42,713 billion. Total profit is Rp. 61,656 billion. So the total return on investment during this period is Rp. 18,943 billion of the total investment of Rp. 2.485 trillion or only 1%. The solution is that Sharia Life Insurance companies need to look for alternative financing sectors other than the Capital Market.
Co-Authors Khumaini, Sabik R Bambang Budhijana Samsuri Samsuri