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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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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
LAPORAN SUMBER DAN PENGGUNAAN DANA KEBAJIKAN BANK SYARIAH (STUDI PADA BANK MUAMALAT INDONESIA) Rudi Hartono
Budgeting: Jurnal Akuntansi Syariah Vol 3 No 1 (2022): Budgeting: Jurnal Akuntansi Syariah, Juni 2022
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v3i1.2737

Abstract

The concept of Islamic banking requires Islamic banks to provide social services through qard funds, zakat, and other donation funds in accordance with sharia principles. One of the fundamental differences between Islamic banks, as well as other Islamic entities and conventional banks, is the use of social funds received by Islamic banks' zakat institutions and then distributed by Islamic banks. The purpose of this paper is to find out how to report sources and users of Islamic bank virtue funds (Study at Bank Muamalat Indonesia). This study uses secondary data sourced from the company's financial statements PT. Bank Muamalat Indonesia Tbk, namely reports on sources and uses of benevolent funds in 2019 and 2020 taken from the company's annual report. The data analysis method in this study is data reduction, namely summarizing, selecting the main things, presenting data, and verifying/conclusion. The results of the study show that reports on sources of Islamic bank virtue funds come from infaq, alms, the results of waqf management in accordance with applicable laws, returns on productive virtue funds, fines, and non-halal receipts, while reports on the use of Islamic bank virtue funds are used for productive benevolence funds. , donations, other uses for the public interest. The report on the source of Bank Muamalat Indonesia's benevolent funds comes from fines and non-halal receipts, while the use of Bank Muamalat Indonesia's benevolent funds is used for donations
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