Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan
The journal is published twice a year in June and December. Contains scientific articles in the form of research, analysis study, theoretical study and review of studies in the field of banks and financial institutions. Publishing this journal aims to increase the quantity and quality to spread knowledge and also as a means of communication between scientists, practitioners, students and observers of the banks and financial institutions
Articles
124 Documents
<![CDATA[PENGARUH FAKTOR PRIBADI TERHADAP MINAT MENABUNG NASABAH DI BANK SYARIAH ]]>
<![CDATA[RONI ANDESPA]]>
<![CDATA[ Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 2, No 2 (2017): Juli - Desember 2017 ]]>
Publisher : <![CDATA[Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang ]]>
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DOI: 10.15548/al-masraf.v2i2.137
<![CDATA[The research theme is the financial and banking institutions. The research objectives are: 1) To measure the influence of personal factors on the variable interest in saving partially. 2) To measure the influence of variable personal factors on the variable interest in saving simultaneously. The object of research is sharia bank in West Sumatra. The research variables are personal factors and interest in saving. This research is quantitative research. The population is all customers of sharia banks in West Sumatra. The sample was 250 people. Data analysis using multiple linear regression analysis. The result of the research is: there is significant influence between the personal factor variable with the interest of saving.]]>
<![CDATA[PERKEMBANGAN DAN TANTANGAN PASAR MODAL INDONESIA ]]>
<![CDATA[FAIZA MUKLIS]]>
<![CDATA[ Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 1, No 1 (2016): Januari - Juni 2016 ]]>
Publisher : <![CDATA[Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang ]]>
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DOI: 10.15548/al-masraf.v1i1.25
<![CDATA[The capital market is one indicator of a country's economic progress. The existence of the Indonesian capital market began the establishment has undergone several ups and downs that can be seen from the JCI indicators fluctuated. It is as a result of globalization and economic integration that lead to the performance of the capital markets is highly dependent on the performance of the national economy, regional, and international. The greater role of local investors are needed to encourage the Indonesian capital market to make it more resistant to a variety of crises and shocks. The population of the Indonesian middle class that has grown relatively large, an opportunity that can be exploited to encourage them to engage inactive invest in capital markets. Meanwhile, some of the challenges in the development of capital markets must also be addressed among others, the limited types of securities traded, the rules for the protection of the rights of investors, the "game" in a stock transaction and is still a lack of public knowledge of the capital markets.]]>
<![CDATA[STUDI KOMPARASI REGULASI TATA KELOLA SYARIAH BAGI PERBANKAN SYARIAH DI NEGARA-NEGARA MUSLIM MINORITAS ]]>
<![CDATA[ALI RAMA]]>
<![CDATA[ Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 3, No 2 (2018): Juli - Desember 2018 ]]>
Publisher : <![CDATA[Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang ]]>
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DOI: 10.15548/al-masraf.v3i2.196
<![CDATA[The sharia governance system (SG) is needed by sharia financial institutions to increase public trust in compliance with sharia principles in the overall operation of their business. The practice of SG sharia financial institutions in various jurisdictions varies according to the legal framework that governs them. Countries with a majority Muslim population may have a legal framework regarding SG that is different from Muslim minority countries. This study aims to conduct a comparative analysis of SG regulation models for Islamic banks in minority Muslim countries, especially in Southeast Asian countries such as Singapore, the Philippines and Thailand. This research also included Indonesia as a representation of the majority Muslim country. Content analysis methods for a number of legal documents are used to achieve the research objectives. This study found that Muslim minority countries were relatively flexible in their arrangement of SG for Islamic banking. For example, in the structure of sharia supervision organizations, Singapore, the Philippines and Thailand adhere to a decentralized system of sharia supervision, ie there is no fatwa authority at the national level. Generally these countries do not regulate in detail about the aspects of SG and allow each financial institution to regulate it themselves and or refer to international institutions.]]>
<![CDATA[PENGARUH DIFERENSIASI KUALITAS AUDIT DAN KESULITAN KEUANGAN PERUSAHAAN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK ]]>
<![CDATA[YULIA SYAFITRI]]>
<![CDATA[ Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 2, No 2 (2017): Juli - Desember 2017 ]]>
Publisher : <![CDATA[Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang ]]>
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DOI: 10.15548/al-masraf.v2i2.112
<![CDATA[The theme of the article is the banks and financial institutions. This research aimed to obtain empirical evidence of the differentiation of audit quality, financial distress and audit opinion to audit switching. This research was using samples of manufacturing industry. The companies were listed on The Indonesian Stock Exchange in 2011-20151. Based on method purposive sampling, research samples total are 175 financial statements. Hypothesis in this research used logistic regression 19. This research indicated that financial distress had significant influencing on the audit switching. Financial distress had significant value 0.007 below 0.05. The differentiation of audit quality did not have significant a value is 0,392 larger than 0,05. The result is the differentiation of audit quality did not have significant influencing on the audit switching. Future studies may consider using the research object of all companies listed on the Stock Exchange, so that it can be seen as a valid generalization theory. Measurement of the variables in the differentiation of audit quality further research should be more accurate, not only see from displacement class or reputation KAP Brand Name undertaken by the clients of the Big Four.]]>
<![CDATA[THE ROLE SHARIA FINTECH TO SUPPORT HALAL INDUSTRY IN INDONESIA ]]>
<![CDATA[ISMAWATI ISMAWATI]]>;
<![CDATA[TRIMULATO TRIMULATO]]>;
<![CDATA[MUHLIS MUHLIS]]>;
<![CDATA[MUSDALIFAH MUSDALIFAH]]>
<![CDATA[ Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 7, No 2 (2022): Juli - Desember 2022 ]]>
Publisher : <![CDATA[Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang ]]>
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DOI: 10.15548/al-masraf.v7i2.245
<![CDATA[The purpose research to show growth sharia fintech, as well as analysis forms supporting sharia fintech improving halal industry in Indonesia. Research method used qualitative with literature study. Sources data used are secondary data has been presented certain institutions and then processed by researchers. Such as data from Financial Services Authority, Bank Indonesia, and other Data collection techniques used libraries from several sources are considered relevant. Data analysis technique used is descriptive qualitative. Results study indicate development sharia fintech period 2019 to 2020 sharia fintech assets 4.474,86. Sharia fintech lending players 10. Sharia fintech can support development halal industry, with easy access, including Halal SMEs. Multipayment fintech can be a means of payment for business. Sharia fintech Peer to Peer (P2P) Lending will provide access capital, as well as investment facilities. Type sharia crowdfunding fintech provides access joint funds finance halal industry so actors can be helped increase their business.]]>
<![CDATA[PENERAPAN PEMBIAYAAN GADAI EMAS DI BRI SYARIAH ]]>
<![CDATA[NILA PRATIWI]]>
<![CDATA[ Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 1, No 1 (2016): Januari - Juni 2016 ]]>
Publisher : <![CDATA[Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang ]]>
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DOI: 10.15548/al-masraf.v1i1.21
<![CDATA[The problem in this research is how the contract Execution gold mortgage bank in BRI Syariah Padang. The objectives to be achieved in this research is to identify and analyze the implementation of the agreement pawning gold in BRI Syariah Padang. The method used in this study patterned Field Research with qualitative research. While the source of the data in this study were employees and customers of BRI Syariah. Data collection procedures that researchers do, observation, interviews, and documentation. The number of informants in this study was done by using Snowball Sampling (Snowball), the meaning is very dependent on the completeness of the data obtained in accordance with the purpose of the research is expected. The results of this study, BRI Syariah Padang continuously improve its performance based on Sharia Board Fatwa No.25 / DSN-MUI / III / 2002 and the National Sharia Board fatwa MUI No. 26 / DSN-MUI / III / 2002 on gold pawn, allowed gold mortgage based on the principle of rahn. It is evident that the product pawning gold in BRI Syariah Padang increasingly accepted and people interested in the city of Padang.]]>
<![CDATA[PENGARUH TABUNGAN DAN DEPOSITO MUDHARABAH TERHADAP SISA HASIL USAHA KOPERASI PEGAWAI NEGERI SYARIAH ]]>
<![CDATA[RIZAL RIZAL]]>
<![CDATA[ Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 3, No 1 (2018): Januari - Juni 2018 ]]>
Publisher : <![CDATA[Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang ]]>
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DOI: 10.15548/al-masraf.v3i1.171
<![CDATA[The purpose of this research was to analyze the effect of hajj saving, qurban saving, wadiah saving and mudharabah deposit simultaneously and partially towards net income (SHU) of sharia civil servant cooperative Al-Ikhlas in IAIN Batusangkar. The type of this research was a field research through quantitative method with the secondary data used are the financial statements of the year 2015-2016. The result of this research provides the effect of deposit, qurban saving, wadiah saving and hajj saving simultaneously towards net income (SHU) is 62.7 % while the remaining 37.3% is influenced by other factors that not examined in this research. Partially, merely hajj saving that has positive and significant effect towards net income (SHU). While, qurban saving, wadiah saving and mudharabah deposit have no positive and significant effect towards net income (SHU).]]>
<![CDATA[PASAR UANG DAN PASAR MODAL DALAM PERSPEKTIF EKONOMI ISLAM ]]>
<![CDATA[SRI RAMADHAN]]>
<![CDATA[ Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 1, No 2 (2016): Juli - Desember 2016 ]]>
Publisher : <![CDATA[Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang ]]>
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DOI: 10.15548/al-masraf.v1i2.56
<![CDATA[The research theme is the financial and banking institutions. This article aims to look at the money market and the capital market in the perspective of Islam. The article is the result of the study of literature. Differences in the Islamic capital market with conventional capital market can be seen in the instruments and mechanisms of the transaction. Islamic stock index difference with conventional stock indexes lies in the issuer's shares of criteria that must comply with the principles of sharia. The main instruments are traded in the Islamic capital markets and capital markets are conventional stocks. Expected to Islamic capital market is really a meeting place between people who are in need of capital to investors who want to invest in productive sectors.]]>
<![CDATA[LITERASI KEUANGAN DALAM PERSPEKTIF MAHASISWA: (STUDI KASUS MAHASISWA FEBI IAIN LHOKSEUMAWE) ]]>
<![CDATA[ISMAULINA ISMAULINA]]>;
<![CDATA[SURYANI SURYANI]]>
<![CDATA[ Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 4, No 1 (2019): Januari - Juni 2019 ]]>
Publisher : <![CDATA[Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang ]]>
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DOI: 10.15548/al-masraf.v4i1.208
<![CDATA[Every individual wants a happy and prosperous life. To achieve that it takes knowledge of financial literacy in order for someone to avoid financial problems. This study aims to examine how the level of financialliteracy students majoring in Islamic economics Faculty of Economics and Business Islam (FEBI) IAINLhokseumawe. And whether the level of income affects the management and financial decisions of studentsof the Department of Sharia Economics FEBI IAIN Lhokseumawe. Respondents studied are students whocome from FEBI majoring in Sharia Economics amounted to 100 people. Mean and frequency test were usedin this study. The result of the study shows that the average score of financial literacy students of EconomicsDepartment of FEBI IAIN Lhokseumawe of 3.27 (65.4%) means that the level of student financial literacyis still far from the optimum or still quite enough, even close to the low category so it should be increasedespecially related to the knowledge of expenditure, credit, savings and investment. The average student incomelevel lies in the medium/moderate category of 56%. Giving meaning differences in student income levelsaffect financial management and make the right financial decisions.]]>
<![CDATA[BANK SYARI'AH MENGHADAPI TANTANGAN DAN HARAPAN ]]>
<![CDATA[MEIRISON MEIRISON]]>
<![CDATA[ Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 2, No 1 (2017): Januari - Juni 2017 ]]>
Publisher : <![CDATA[Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang ]]>
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DOI: 10.15548/al-masraf.v2i1.92
<![CDATA[The theme of the article is the banks and financial institutions. Islam has shown how to look for halal sustenance in the form of instructions that can be understood through the rules that are understood by the scholars in the running of the economy based al-Ghanam bi al-gharam (dare to take profits and bear the losses) that is based on justice. Financial institutions is an important sector in a country that manages foreign exchange and provides services in the areas of finance, such as loans, insurance, production in various forms. individual or group of people can not be separated from the corridor and road rules. Bank Islam is growing in the midst of a system that forced him to comes the question of Islamic banks could face challenges, whether Islamic banks could take advantage of the excess savings that come from Muslim and non-Muslim communities, what is the best way to be traversed by the Islamic bank in the future. This paper aims to explain the problems and challenges faced by Islamic banks Modern and instill hope and vision of the future for Islamic banks in the future we expect the Islamic banks can face the challenge that comes from all directions.Let the money market established a large money market which can accommodate investment of surplus in Islamic banks and issued securities as supporters. Murabaha trading away that there are elements of fraud.]]>
