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PERKEMBANGAN UMKM DITINJAU DARI PEMBIAYAAN MUDHARABAH DAN MURABAHAH Ayu Fitria; Deky Anwar; Dian Pertiwi; Fatimatuz Zuhro
I-Finance Journal Vol 7 No 2 (2021): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v7i2.10831

This study aims to determine the effect of mudharabah and murabahah financing on the development of Micro, Small, and Medium Enterprises (MSMEs) in the Banyuasin Regency. The population in this study were 41 customers at the KSUS BMT Trans Mekar Sari Mandiri in Tanjung Lago, Banyuasin district. Sampling using saturated sampling (Total Sampling) with a total sample of 41 respondents. The analysis technique uses Multiple Linear Regression with hypothesis testing using the t-test and F test. The results of this study indicate that partially there is a significant influence between mudharabah financing on the development of MSMEs with a t count value of 3.258 > t table 1.68595 and a significance value of 0.002 < 0, 05. Meanwhile, murabahah financing has no significant effect on the development of MSMEs with a t-count value of 0.428 < t-table 1.68595 and a significance value of 0.671 > 0.05. The F test shows that mudharabah and murabahah financing simultaneously have a significant effect on the development of MSMEs with a calculated F value of 15.622 > 3.24 and a significance value of 0.000 < 0.05. The conclusion is that mudharabah financing partially has a significant effect on the development of MSMEs, while partially murabahah financing has no significant effect on the development of MSMEs. Simultaneously, mudharabah and murabahah financing have a significant effect on the development of MSMEs.

UANG DAN KONSEP TIME VALUE OF MONEY DALAM PANDANGAN ISLAM Dian Pertiwi
J-ESA (Jurnal Ekonomi Syariah) Vol 2 No 1 (2019): Juni
Publisher : Program Studi Ekonomi Syariah IAI Muhammadiyah Bima

Money used in Islam is money that doesn’t not contain usury in its creation. The form can be full bodied money or fiat money with 100% gold standard. The principle of both is the same, namely limiting the creation of money so that the stability of the value of money is maintained. Current banknotes legally and in fact have become legitimate payment instrument. Its position is still a legitimate means of payment as long as it meets the conditions set by sharia, namely the government must declarat it as a legal payment instrument, the government must maintain its value, ensures that there is no trade in money and prohibits and prevents the circulation of counterfeit money. The concept of Time Value of Money is motivated by the presumption of the loss of capital owners of opportunity cost when they lend money to other parties, so that the capital owner imposes a certain precentage value as compensation to the borrower. The view of Islam is that money has no time value. But time has economic value, the value of time will be higher if someone can take advantage of his time. The more effective and efficient the higher the time value will be.

Akad Mudharabah Muthlaqah pada Deposito Kaffah di Bank Sumsel Babel Syariah Dian Pertiwi
TAWAZUN : Journal of Sharia Economic Law Vol 4, No 2 (2021): Tawazun: Journal of Sharia Economic Law
Publisher : Sharia Faculty Islamic Economic Law Study Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/tawazun.v4i2.11096

Application of Mudharabah Muthlaqah on mudharabah deposits, the depositor or depositor acts as the owner of the funds (shahibul maal) and the bank acts as the manager of the funds (mudharib). The customer as the owner of the funds (shahibul maal) cannot provide certain limitations or requirements to the Islamic bank as the fund manager (mudharib) in managing their investment, whether related to the place, method or object of investment. Customers will get benefits in the form of profit sharing on deposits where the bank distributes profit sharing to customers with a ratio that has been agreed at the beginning and get results at maturity every month which goes directly to the customer's account. If there is a deposit payment before maturity, the bank will impose a fine on the customer in accordance with the bank's policy. Islamic banks have rights and freedoms in the mudharabah business. Profits from various sectors that are expected by Islamic banks to be profitable.

Strategi Pengembangan Wakaf Tunai di Desa Sungai Pinang Kecamatan Rambutan Kabupaten Banyuasin Romadona Adawiyah; Dian Pertiwi
Al-Kharaj: Journal of Islamic Economic and Business Vol 2, No 1 (2020)
Publisher : IAIN Palopo

Wakaf memiliki peranan yang sangat penting dalam membantu perekonomian masyarakat di Indonesia, terutama wakaf yang dihimpun dalam wakaf tunai karena wakaf tunai merupakan wakaf yang siapapun dapat mewakafkan hartanya baik berupa uang maupun surat berharga untuk kemudian dikelola. Wakaf merupakan amal jariyah yang pahalanya tidak pernah terputus walaupun yang memberi wakaf telah meninggal dunia. Oleh karena itu, strategi pengembangan wakaf tunai di desa Sungai Pinang Kecamatan Rambutan Kabupaten Banyuasin harus dikelola dan dikembangkan dengan baik dan profesional sehingga mampu menopang potensi wakaf tunai untuk kemajuan dan eksistensi wakaf itu sendiri. Tujuan utama diinvestasikannya dana wakaf adalah untuk mengoptimalkan fungsi harta wakaf sebagai prasarana untuk meningkatkan kualitas hidup dan kehidupan sumber daya insani.

Analisis Kinerja Keuangan Bank Umum Syariah (BUS) yang Terdaftar Di Bursa Efek Indonesia (BEI) Dian Pertiwi
Jurnal Akuntansi UMMI Vol. 3 No. 1 (2022): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v3i1.1763

Tujuan penelitian ini untuk mengetahui kinerja keuangan Bank Umum Syariah (BUS) yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunkan penelitian kuantitatif yang didapatkan dari laporan keuangan triwulan yang diterbitkan dari situs web resmi masing-masing Bank Umum Syariah (BUS) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Penelitian ini menggunakan sampel jenuh karena semua anggota populasi digunakan sebagai sampel. Teknik analisis data menggunakan uji normalitas Kolmogorov-Smirnov dengan alat bantu SPSS 21. Hasil penelitian menunjukkan bahwa Bank Tabungan Pensiunan Nasional Syariah (BTPS) memiliki kinerja keuangan (CAR, ROA dan FDR) yang lebih baik dibandingkan dengan Bank Rakyat Indonesia Syariah (BRIS) dan Bank Panin Dubai Syariah (PNBS), hal ini dibuktikan dengan nilai CAR, ROA dan FDR Bank Tabungan Pensiunan Nasional Syariah (BTPS) lebih besar dibandingkan dengan Bank Rakyat Indonesia Syariah (BRIS) dan Bank Panin Dubai Syariah (PNBS).

Analisis SWOT Pengembangan Usaha Istana Hijab Kota Palembang Fenny Malinda; Dian Pertiwi; Aziz Septiatin
Jurnal Ilmu Ekonomi dan Bisnis Islam Vol 4 No 2 (2022)
Publisher : Program Studi Ekonomi Syariah, FEBI UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jiebi.v4i2.99.176-185

Penelitian ini membahas tentang kondisi usaha Istana Hijab Kota Palembang yang mengalami kemajuan usaha yang signifikan. Untuk mengetahui perkembangan usaha tersebut maka dibutuhkanlah suatu strategi dengan melakukan penelitian menggunakan analisis SWOT Pengembangan Usaha Istana Hijab Kota Palembang. Penelitian ini adalah penelitian yang menggunakan metode kualitatif deskriptif untuk menganalisis data yang sudah terkumpul mengenai Analisis SWOT Pengembangan Usaha. Penelitian ini dilakukan pada Toko Istana Hijab. metode yang digunakan adalah metode wawancara, observasi dan data sekunder. Hasil analisis penelitian ini menunjukkan bahwa strategi pengembangan usaha yang diterapkan pada usaha Istana Hijab berada pada kuadran I yang berarti kondisi usaha berada pada strategi agresif. Hal ini menunjukkan bahwa usaha Istana Hijab dapat menggunakan kekuatan dan memanfaat peluang dengan baik.

FINANCIAL INCLUSION AND MUQASAH AR-RIBHI IN REPAYMENT FINANCING IN BMT DISFA LIDIAN HANDAYANI; JULITASARI JULITASARI; CITRA LESTARI; CITRA PERTIWI; DIAN PERTIWI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 1 (2021): Januari - Juni 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i1.373

Baitul Maal wat Tamwil (BMT), as a representation of an inclusive financial institution, must have a special strategy to attract and expand access to people who need financing. The portion of Murabaha financing is the largest attracting customer interest from the total financing at Islamic financial institutions in Indonesia, including BMT, compared to other contracts. Therefore, implementing a policy on Murabaha financing at BMT basically supports financial inclusion. One of the strategies implemented by BMT is to provide a Margin discount (Muqasah Ar-Ribhi) in Repayment Before due date on Murabaha financing at one of the BMTs in South Sumatra, namely BMT Assyafi'yah Berkah Nasional, Tugumulyo Ogan Komering Ilir Branch, South Sumatra. The research data was obtained through a qualitative study process sourced from BMT. Primary data related to the application of the Muqasah Ar-Ribhi Application in Repayment Before due date in Murabaha Financing at BMT As-Syafi'iyah, was obtained through interviews with both management and customers, and supported by several archives and documents from BMT. Secondary data is sourced from books, journals, and records related to Margin deductions (Muqasah Ar-Ribhi) or inclusion of financial institutions. This research begins with a desk review of secondary data and materials from previous studies, then continues with observations, interviews, and case studies. Research data were analyzed following three stages of Huberman's analysis: data reduction, data display, and data verification. The results of the study indicate that BMT As-Syafi'iyah applies a policy of giving margin discounts, whose accounting application is in accordance with PSAK 102, where the profit of Murabaha is recognized proportionally. Regarding the amount of the margin discount given to the buyer, it is left to BMT's policies and considerations. The research findings also show that the existence of this policy has accelerated the expansion of access for other customers who need financing, so that it can be said to support the inclusion of financial institutions.

FINANCIAL INCLUSION AND MUQASAH AR-RIBHI IN REPAYMENT FINANCING IN BMT DISFA LIDIAN HANDAYANI; JULITASARI JULITASARI; CITRA LESTARI; CITRA PERTIWI; DIAN PERTIWI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 1 (2021): Januari - Juni 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i1.387

Baitul Maal wat Tamwil (BMT), as a representation of an inclusive financial institution, must have a special strategy to attract and expand access to people who need financing. The portion of Murabaha financing is the largest attracting customer interest from the total financing at Islamic financial institutions in Indonesia, including BMT, compared to other contracts. Therefore, implementing a policy on Murabaha financing at BMT basically supports financial inclusion. One of the strategies implemented by BMT is to provide a Margin discount (Muqasah Ar-Ribhi) in Repayment Before due date on Murabaha financing at one of the BMTs in South Sumatra, namely BMT Assyafi'yah Berkah Nasional, Tugumulyo Ogan Komering Ilir Branch, South Sumatra. The research data was obtained through a qualitative study process sourced from BMT. Primary data related to the application of the Muqasah Ar-Ribhi Application in Repayment Before due date in Murabaha Financing at BMT As-Syafi'iyah, was obtained through interviews with both management and customers, and supported by several archives and documents from BMT. Secondary data is sourced from books, journals, and records related to Margin deductions (Muqasah Ar-Ribhi) or inclusion of financial institutions. This research begins with a desk review of secondary data and materials from previous studies, then continues with observations, interviews, and case studies. Research data were analyzed following three stages of Huberman's analysis: data reduction, data display, and data verification. The results of the study indicate that BMT As-Syafi'iyah applies a policy of giving margin discounts, whose accounting application is in accordance with PSAK 102, where the profit of Murabaha is recognized proportionally. Regarding the amount of the margin discount given to the buyer, it is left to BMT's policies and considerations. The research findings also show that the existence of this policy has accelerated the expansion of access for other customers who need financing, so that it can be said to support the inclusion of financial institutions.

Pengaruh tingkat pengetahuan dan Religiusitas Terhadap Kesadaran Masyarakat dalam Membayar Zakat Hasil Pertanian di Desa Terate Kecamatan Sirah Pulau Padang Kabupaten Ogan Komering Ilir Selvia Berlian Berlian; Dian Pertiwi
Jurnal I-Philanthropy Vol 1 No 1 (2021): I-PHILANTHROPY:A Research Journal On Management Of Zakat and Waqf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/iphi.v1i1.9647

Abstrak: Penelitian ini dilatar belakangi oleh kurangnya tingkat pengetahuan masyarakat terkait zakat khususnya zakat pertanian. Selama ini di sektor tersebut pengelolaannya belum sepenuhnya dikelola secara baik, sehingga zakat yang terhimpun selama ini belum diserahkan kepada lembaga resmi yang dibentuk oleh pemerintah. Selama ini pembayaran zakat hasil pertanian hanya berdasarkan dari kesadaran masyarakat sendiri, bahkan tidak jarang dari mereka yang tidak membayar zakat hasil pertanian. Penelitian ini bertujuan untuk mengetahui pengaruh tingkat pengetahuan dan religiusitas terhadap kesadaran masyarakat di Desa Terate Kecamatan Sirah Pulau Padang Kabupaten Ogan Komering Ilir.Penelitian ini menggunakan data primer yang diperoleh dari penyebaran kuesioner yang menggunakan skala likert. Teknik pengambilan sampel dalam penelitian ini menggunakan metode random sampilng. Jumlah sampel yang diperoleh sebanyak 82 sampel dari petani padi di Desa Terate Kecamatan Sirah Pulau Padang. Berdasarkan hasil penelitian yang dilakukan oleh peneliti dapat disimpulkan bahwa: tingkat pengetahuan berpengaruh signifikan terhadap kesadaran masyarakat dengan nilai t hitung > t tabel yaitu 4,984 > 1,66437 dan regresi linear berganda sebesar 0,430. Religiusitas berpengaruh terhadap kesadaran masyarakat dengan nilai t hitung > t tabel yaitu 2,734 > 1,66437 dan regresi linear berganda sebesar 0,254. Tingkat pengetahuan dan religiusitas berpengaruh simultan secara bersama-sama terhadap kesadaran masyarakat dengan nilai f hitung > f tabel yaitu 20,623 > 3,11 dan nilai koefisien determinasi R2 pada penelitian ini diperoleh nilai adjusted R square sebesar 0,326.

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