Nanda Kurniawan Lubis
Universitas Islam Negeri Sumatera Utara

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Penerapan Peningkatan Fungsi Lembaga Pengawas Menurut Pemikiran Imam Al Ghazali Nanda Kurniawan Lubis; Hendra Hendra
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.8846

Abstract

In this study, the existence of a supervisory system for financial institutions has increased, where initially it was only supervised by a certain line of people, now it has increased, namely with the existence of institutions such as DPS (Sharia Supervisory Board, DSN (National Sharia Council) and so on. Then with the implementation According to Imam Al-Ghazali, the increase in the supervisory function is in accordance with his thoughts regarding hisbah (supervision) or not.                The purpose of this research is to explain the concept of how to increase the function of supervisory institutions according to Imam Al-Ghazali. In the context of increasing the function of supervisory institutions, this will increase public trust in Islamic financial institutions, especially in line with the thoughts of the figure of Imam Al-Ghozali. On the other hand, if the implementation of an increase in the supervisory function is in line with Al Ghazali's thinking, then the operating system of the supervisory institution will work in accordance with Islamic principles.                The method used in this research is qualitative research, which seeks to explore, understand, and seek social phenomena. The research used in this research is qualitative research. Data collection techniques used in this study are through observation (observation), interviews (interviews), and documentation. According to Miles & Huberman, the data analysis technique used consists of three streams of activities that occur simultaneously, namely: data reduction, data presentation, drawing conclusions or verification.                The application of increasing the function of supervisory institutions according to Imam Al-Ghazali is by establishing the pillars of hisbah (supervision), including: Muhtasib (hisbah officer), Muhtasab Fih (deeds that are objects of hisbah), Muhtasab'Alaih (perpetrators addressed to hisbah) and Ihtisab (forms of hisbah). The increase in supervisory institutions is in line with the thoughts of the Islamic figure Al Ghazali, which is seen from the DPS (Sharia Supervisory Board) working system which works to ensure Sharia conformity, the DPS supervises, both actively and passively, especially in the implementation DSN fatwa and provide direction/supervision of products/services and business activities so that they comply with Sharia principles.
Peran Lembaga Perbankan terhadap Pembangunan Ekonomi: Fungsi dan Tujuannya dalam Menyokong Ketenagakerjaan Nikmah Dalimunthe; Nanda Kurniawan Lubis
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 4 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i4.20997

Abstract

Dalam era kehidupan masyarakat modern, peran lembaga keuangan dan perbankan menjadi sangat krusial dan tak terelakkan dalam suatu sistem perekonomian. Lembaga perbankan berfungsi sebagai lembaga intermediasi dan transformasi yang memperlancar aliran pertukaran barang dan jasa. Sebagai lembaga intermediasi, mereka menghimpun dana dari masyarakat melalui tabungan dan deposito, lalu menyalurkannya kepada pihak yang memerlukan melalui pinjaman dan kredit. Pembangunan ekonomi nasional direncanakan dengan terencana, menyeluruh, terpadu, berkelanjutan, dan bertahap untuk meningkatkan kemampuan nasional sehingga dapat bersaing setara dengan bangsa-bangsa maju lainnya. Kebijakan moneter, terutama melalui instrumen suku bunga, sering digunakan untuk mengendalikan ekonomi suatu negara. Suku bunga memiliki peran kunci dalam mempengaruhi investasi, yang pada gilirannya memengaruhi permintaan agregat dan output riil masyarakat. Penting untuk dicatat bahwa sistem perekonomian kapitalistik tidak dapat berjalan tanpa adanya konsep bunga di dalamnya. Meskipun penghapusan bunga pada bank syariah dapat berdampak pada kinerjanya, dampak ini perlu dievaluasi lebih lanjut untuk menentukan apakah bersifat positif atau negatif. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif, melibatkan observasi, studi pustaka, dan dokumentasi sebagai teknik pengumpulan data. Hasil penelitian menunjukkan bahwa bank memiliki peran strategis dalam pembangunan ekonomi nasional dengan menyalurkan dana ke sektor riil, yang pada gilirannya memacu pertumbuhan ekonomi dan ketenagakerjaan.