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All Journal Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam Budgeting: Jurnal Akuntansi Syariah
Rudi Hartono
IAIN Syaikh Abdurrahman Siddik Bangka Belitung
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam

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Konsep dan Perhitungan Bagi Hasil pada Penghimpunan Dana (Funding) di Bank Syariah Rudi Hartono
ASY SYAR'IYYAH: JURNAL ILMU SYARI'AH DAN PERBANKAN ISLAM Vol 4 No 1 (2019): Asy-Syar'iyyah Juni 2019
Publisher : FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/asy.v4i1.787

Abstract

Sharia bank fund raising products are known as deposits, which generally consist of demand deposits for wadiah, mudharabah savings deposits, and deposits. The operational principle in Islamic banks that are applied in collecting public funds is the principle of wadi'ah and mudharabah. In the case of the authority of the mudharabah law is divided into two, namely mudharabah mutlaqoh and mudharabah muqoyyadah. The steps taken in calculating the profit-sharing of funds in Islamic banks include using the revenue sharing method, separating funds originating from mudharabah investment, calculating all total funds, calculating the average financing, summing total income, subtracting the percentage of investment, and determining the amount of profit obtained. The method used in deriving revenue sharing for depositors in Islamic banks is to use the calculation of investment returns per thousand and use profit-sharing calculations based on the average daily balance of all deposits and similar distribution income
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