Muhammad Yasir Yusuf, Muhammad Yasir
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How to implement Islamic Banking’s CSR in the society? Yusuf, Muhammad Yasir
SHARE Vol 1, No 1 (2012)
Publisher : SHARE

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Abstract

The concept of CSR began in the West in the 1970s and discussions on the concept of CSR often focused on the view that is founded on the norms, cultures and beliefs of the West. Western perspective of CSR has become common practice for a corporate to run CSR programs. One of the goals of Islamic banking operations is to increase the economic growth towards a better and just society. Therefore, Islamic CSR in IBIs should be underpinning on Islamic philosophy that differs from western perspective. This study aims to examine the implementation of Islamic CSR in IBIs in society base on underpinning of Islamic philosophy. This study relies on secondary data to explore the basic sources of Islam using content analysis. The study found that the implementation of Islamic corporate social responsibility on IBIs in the society should be guided by two Islamic principles, first, the application of maslahah (the public good) which provides a better framework that managers can use when faced with potential conflicts arising from diverse expectations and interests of any corporation’s stakeholders. Secondly, corporate social responsibility program should pay more attention to the importance of social capital in the society. The corporate social responsibility practices in Islamic banking should not only be based on responsibility al kifayah (obligatory upon community) and get a positive corporate image but can also be deemed as a method to alleviate poverty and achieve the true economic goals of Islam. Keywords: Islamic Corporate Social Responsibility, Islamic Banking and Society
MODEL PELAKSANAAN CSR BANK SYARIAH: KAJIAN EMPIRIS PEMBIAYAAN MIKRO BAITUL MAL ACEH Yusuf, Muhammad Yasir
La_Riba Vol 4, No 2 (2010): Ekonomi Islam Multidimensi
Publisher : Program Studi Ekonomi Islam, Fakultas Ilmu Agama Islam, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/lariba.vol4.iss2.art4

Abstract

Corporate social responsibility (CSR) is a corporate commitment to participate in sustainableeconomic development in order to improve the quality of life and environment that willbenefit for all stakeholders. The focused issue discussed in this paper is how Islamic CSRmodel should be used to carry out in shariah banking? This study uses two approaches ofliterature and empirical studies at the Baitul Mal Aceh. The implementation of IslamicCSR model in shariah banking should be creating in two models: firstly to maximize themanagement of CSR funds productively with the form of micro-financing for communityand secondly to maximize utilization of existing social capital in every society around Islamicbank. The models are based on maqasid Shari‘ah (the Shari‘ah’s objectives) andmaslahah (the public good). Implementing CSR on Islamic banking not only provides apositive image for corporate but also became one of a tool to reduce poverty in Indonesia.Kata Kunci: CSR, Bank Syari’ah dan Pembiayaan Mikro
PENGARUH PERSEPSI TERHADAP MINAT ETNIS TIONGHOA KOTA BANDA ACEH TERHADAP PERBANKAN SYARIAH Yusuf, Muhammad Yasir; Jalilah, Jalilah
EQUILIBRIUM Vol 4, No 2 (2016): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana STAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.427 KB) | DOI: 10.21043/equilibrium.v4i2.1944

Abstract

This study was conducted to know the interest of Chinese ethnic community on Sharia banking. It focused on the factors influencing the perceptions and interests of Chinese ethnic, how perceptions of Chinese ethnic to Sharia banking, and how the influence of perception factors on the interests of Banda Aceh Chinese ethnic on sharia banking. This study used quantitative methods involving 100 Chinese ethnic respondents in Banda Aceh. The result showed that perception factors involving individual variables, objects and environments have a correlation coefficient which is close to the interest 86.1%, and the coefficient of determination also shows that 74.1% of interest is influenced by those three variables. The most significant variable affecting interest is the environment variable with regression coefficient value 1,321. It means that individual variables, objects and environments affect the Chinese ethnic in choosing sharia banks. 
Faktor-Faktor Yang Mempengaruhi Tingkat Profitabilitas Bank Pembiayaan Rakyat Syariah (BPRS) Di Aceh Yusuf, Muhammad Yasir; Mahriana, Wan Sri
IQTISHADIA Vol 9, No 2 (2016): IQTISHADIA
Publisher : Ekonomi Syariah STAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (957.116 KB) | DOI: 10.21043/iqtishadia.v9i2.1731

Abstract

Profitabilitas bank merupakan kualitas yang dinilai  berdasarkan keadaan dan kemampuan suatu bank dalam menghasilkan laba. Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi tingkat profitabilitas Bank Pembia yaan Rakyat Syariah (BPRS) di Aceh. Profitabilitas dalam penelitian ini diukur dengan menggunakan dua rasio, yaitu return on asset dan return on equity, dengan menggunakan empat faktor yaitu pembiayaan, dana pihak ketiga, financing to deposit ratio dan non performing financing. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif.Adapun sampel yang digunakan adalah Bank Pembiayaan Rakyat Syariah (BPRS) di Aceh yang berjumlah 10 bank dan dipilih berdasarkan metode purposive sampling dengan 140 data pengamatan.Pengamatan dilakukan dari tahun 2010 sampai dengan kuartal III tahun 2015. Hasil penelitian dapat disimpulkan bahwa secara simultan variabel pembiayaan, dana pihak ketiga, financing to deposit ratio dan non performing financing berpengaruh signifikan terhadap return on asset dan return on equity. Untuk pengujian secara parsial, seluruh variabel independen yaitu pembiayaan, dana pihak ketiga, financing to deposit ratio dan non performing financing berpengaruh signifikan terhadap return on asset. Sedangkan terhadap return on equity, hanya variabel dana pihak ketiga dan financing to deposit ratio yang berpengaruh signifikan. Adapun variabel pembiayaan dan non performing financing tidak berpengaruh signifikan terhadap return on equity. 
HOW TO IMPLEMENT ISLAMIC BANKING’S CSR IN THE SOCIETY? Yusuf, Muhammad Yasir
Share: Jurnal Ekonomi dan Keuangan Islam Vol 1, No 1 (2012)
Publisher : Faculty of Islamic Economics and Business UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (853.871 KB) | DOI: 10.22373/share.v1i1.714

Abstract

The concept of CSR began in the West in the 1970s and discussions on the concept of CSR often focused on the view that is founded on the norms, cultures, and beliefs of the West. The Western perspective of CSR has become common practice for a corporate to run CSR programs. One of the goals of Islamic banking operations is to increase the economic growth towards a better and just society. Therefore, Islamic CSR in IBIs should be underpinning on Islamic philosophy that differs from a western perspective. This study aims to examine the implementation of Islamic CSR in IBIs in society base on an underpinning of Islamic philosophy. This study relies on secondary data to explore the basic sources of Islam using content analysis. The study found that the implementation of Islamic corporate social responsibility on IBIs in the society should be guided by two Islamic principles, first, the application of maslahah (the public good) which provides a better framework that managers can use when faced with potential conflicts arising from diverse expectations and interests of any corporation’s stakeholders. Secondly, corporate social responsibility program should pay more attention to the importance of social capital in the society. The corporate social responsibility practices in Islamic banking should not only be based on responsibility al kifayah (obligatory upon community) and get a positive corporate image but can also be deemed as a method to alleviate poverty and achieve the true economic goals of Islam. =========================================== Konsep CSR dimulai di Barat pada era 1970-an sehingga bahasan CSR seringkali dipengaruhi oleh norma-norma, budaya dan keyakinan masyarakat Barat. Pandangan ini kemudian mempengaruhi praktik banyak perusahaan dalam program CSR-nya. Dalam Islam, perusahaan seperti Institusi Perbankan Syariah (IPI) diarahkan untuk meningkatkan pertumbuhan ekonomi umat dengan adil dan merata sehingga pelaksanaan CSR dalam filosofi Islam berbeda dengan konsep Barat. Artikel ini bertujuan untuk menguji implementasi CSR Islam dalam IPI yang dilaksanakan berdasarkan filosofi Islam. Kajian ini menggunakan data sekunder untuk mengeksplorasi sumber-sumber dasar Islam yang kemudian dianalisis dengan content analysis. Hasil kajian menunjukkan bahwa implementasi CSR Islam dalam IPI dipandu oleh dua prinsip Islam, pertama, maslahah yang memberikan kerangka kepada para manager untuk bertindak secara lebih baik dalam kondisi yang tidak menentu. Kedua, program CSR dalam IPI harus menitikberatkan pada social capital masyarakat. Jadi, praktik CSR dalam IPI tidak hanya berdasarkan al-kifayah (kewajiban atas masyarakat) dan memperoleh citra positif tetapi juga sebagai metode dalam mengentaskan kemiskinan dan mencapai tujuan-tujuan ekonomi dalam Islam.
ANALISIS TINDAKAN PERATAAN LABA DALAM MERAIH KEUNTUNGAN PERUSAHAAN DITINJAU MENURUT ETIKA EKONOMI ISLAM HS, Nasrullah; Fuad, Zaki; Yusuf, Muhammad Yasir
Share: Jurnal Ekonomi dan Keuangan Islam Vol 3, No 2 (2014)
Publisher : Faculty of Islamic Economics and Business UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (875.467 KB) | DOI: 10.22373/share.v3i2.1342

Abstract

Ethical perspective is an important matter in managing a business as it uses to synchronize the business interest and morality concept. The objective of this article is to understand the ethical perspective of Islamic economics on income smoothing practices within companies in order to increase benefit. This study employs descriptive-comparative method with a causal-comparative approach as an analysis tool. Data was gathered through literature searching of related sources. The findings show that income smoothing practices are categorized as dysfunctional behavior in the context Islamic economics ethical system. These practices violate the basic objective of Shariah as they involve tadlis and gharar. Information regarding the transaction conducted in these practices is not revealed to all involved parties. =========================================== Perspektif etika sangat penting dalam suatu perusahaan karena merupakan cara untuk menyelaraskan kepentingan strategis suatu bisnis perusahaan dengan tuntutan moralitas. Penelitian ini ditujukan untuk memahami tinjauan etika ekonomi Islam mengenai tindakan perataan laba yang dilakukan perusahaan untuk meraih keuntungan. Metode yang digunakan dalam penelitian ini adalah deskriptif-komparatif dengan pendekatan kausal komparatif. Data untuk penelitian ini dikumpulkan dari sumber literatur yang berkaitan. Penelitian ini menyimpulkan bahwa tindakan perataan laba merupakan tindakan penyimpangan dalam tataran etika ekonomi Islam. Tindakan ini melanggar konsep maqashid syariah karena mengandung unsur penipuan (tadlis) dan ketidakjelasan (gharar). Informasi berkaitan dengan transaksi yang dilakukan dalam tindakan perataan laba tidak semua diketahui oleh pihak-pihak yang terlibat.