Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi

ANALISIS INSTRUMEN DAN KLASIFIKASI MAQASHID SHARIA UNTUK KEBERLANJUTAN EKONOMI: STUDI KASUS BANK SYARIAH INDONESIA

Sari Dewi (Universitas Internasional Batam)
Antony Antony (Universitas Internasional Batam)
Nany Tan (Universitas Internasional Batam)
Kelvin Andreas (Universitas Internasional Batam)
Julia Julia (Universitas Internasional Batam)
Charline Marshella Ong (Universitas Internasional Batam)
Sisilia Wijayanti (Universitas Internasional Batam)



Article Info

Publish Date
20 Jan 2024

Abstract

This research aims to analyze the financing instruments of Bank Syariah Indonesia, a financial institution in the banking sector that operates on Sharia principles in accordance with Islamic teachings. The analyzed instruments include mudharabah, musyarakah, ijarah, istishna, and murabahah financing. This study applies a qualitative approach with a literature review method and document analysis, facilitating data collection from secondary sources and allowing for the analysis of the percentage of financial instruments in relation to total financing. The research results reveal the trend of fund allocation by Bank Syariah Indonesia across the five types of instruments, along with their contributions as a percentage of total financing. In this context, murabahah and musyarakah instruments dominate with significant contributions, while mudharabah, ijarah, and istishna instruments have lower contributions. Additionally, this research classifies financing instruments based on the social pyramid of maqashid sharia, resulting in an in-depth analysis of the suitability of financing aspects in adhering to Sharia principles

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Journal Info

Abbrev

home

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi ...