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Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan
Published by UIN Imam Bonjol Padang
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
47
Articles
JAMINAN SOSIAL MELALUI VOUCHER NASIONAL WAKAF

SYOFYAN, ANDRIANI

Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan Vol 3, No 1 (2018): Januari - Juni 2018
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

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Abstract

AbstractThis paper aims to see how big the potential of cash waqf through national voucher waqf in Indonesia and how big the potential of national vouchers on social security consisting of health, education and venture capital. This paper uses the writing of quantitative methods. Where this paper describes the collection of cash waqf through a national voucher consisting of a national voucher Rp. 5.000,-, national voucher Rp. 10.000,- national voucher Rp. 20.000,-, national voucher Rp. 50.000,-, and national voucher Rp. 100.000,- which is burdened to the Indonesian society aged 15 years and over, along with the potential and empowerment of cash waqf obtained from the national voucher that will be allocated to health, education and venture capital.Keywords: Community Empowerment, National Voucher, Waqf Potential

THE IMPLEMENTATION OF POJK 45/2015 ON THE BANKING FINANCIAL PERFORMANCE IN INDONESIA : AN ANALYSIS

SARDIANA, ANNA, AMALIA, ALVIEN NUR

Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan Vol 3, No 1 (2018): Januari - Juni 2018
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

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Abstract

AbstractOtoritas Jasa Keuangan (OJK) as Financial Services Authority (FSA) in 2015, issued new regulations regarding the administration of the Remuneration Governance for Banks. With this rule, the remuneration policy applied by the Bank to Employees, Directors and Commissioners should be adjusted to follow the rules and principles set out in POJK No.45 /POJK.03/2015. Issuance of this Regulation as part of the implementation of Basel II, particularly Pillar 3 (Market Discipline), which the Bank is required to disclose information that is more transparent to the public and market participants, particularly related to remuneration to encourage discipline and allow the stakeholders to give a fair assessment. Failure to follow these rules can result in a downgrade of the factors of good corporate governance of the Bank concerned. Implementation of POJK 45 starts per 1 January 2016 for Commercial Bank Operations Group (BUKU) 3 and 4 as well as foreign banks. This study aimed to analyze the implementation of POJK 45/2015 on the financial performance of banking in Indonesia. The data which are used in this study were obtained from the Indonesian Banking Directory quarterly and look at the first kuartal of 2016 only. Samples were selected by purposive sampling method and finally obtained 27 banking companies that fulfill the criteria. Data were analyzed using financial ratios that LDR, ROA and CAR then described using qualitative description method. The results showed that the implementation of POJK 45 gives the significant positive effects on the bank performance in Indonesia.Keywords : Bank Performance, Financial Performance, POJK 45, Remuneration

ANALISIS PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN PADA PEMERINTAHAN KOTA PARIAMAN

DEWI, NOVIA CITRA, MARISKA, SELIA

Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan Vol 3, No 1 (2018): Januari - Juni 2018
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

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Abstract

AbstractThis study aims to obtain an overview of the implementation of financial SIMDA at the Head Office of Pariaman Tengah, East Pariaman Sub-District Office, Office of South Pariaman Subdistrict and Office of North Pariaman Sub-District. And know the understanding of employees in implementing SIMDA Finance and obstacles encountered in its application. Respondents in the study were four persons consisting of accounting and reporting staff. Data were collected through direct interview with respondents. The results of interviews and data that have been collected are analyzed by descriptive method using phenomenology approach. The results of the study indicate that in general employees have understood the meaning of financial SIMDA as well as description of its implementation related to input and output data. Constraints faced in the implementation of this SIMDA Finance applications SIMDA is rapidly expired, frequent offline network, there is no documentation about the flow chart summary that shows cash flow data, weak data management system, procedures to see the data incidental still too long, space is still inadequate offices as well as the occurrence of human error.Keywords: Accounting, Application, Finance, Process and Constraints

DAMPAK SOCIAL CAPITAL STRONG-TIES VS WEAK-TIES TERHADAP DEFAULT PEMBIAYAAN INDIVIDU

RAMA, ALFI SYUKRI, HENDRI, DAVY

Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan Vol 3, No 1 (2018): Januari - Juni 2018
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

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Abstract

AbstractLKMS with unique characteristics, in general has the potential to attract risk-averting individuals to access it. This is at least a mechanism of natural selection intervention (ex-ante) in reducing the possibility of adverse selection of customers with the concept of LKMS. However, several studies have also found that various LKMS financing products also provide incentives and disincentives to the trend of stalled installment financing. This study highlights the impact of characteristics such as: risk and religiosity preferences, which may differ from individual beneficiaries of financing in Islamic microfinance institutions (LKMS) against the probability of defaulting their defaults. The study was conducted by taking primary data in the form of samples of 60 customers who received financing from 1 (one) LKMS but consisted of 30 debtors who experienced financing installment defaults and 30 went smoothly. The process of collecting data uses a questionnaire containing questions about basic demographics, in addition to questions aimed at raising Islamic risk and religiosity preferences. In addition, the impact of external environmental characteristics is also estimated by using probit regression. Group-based financing, which is one of the objectives of reducing adverse selection, can have the opposite effect. Ineffective group roles for various reasons, contagion can be a trigger for moral hazard for other group members. The study found that in addition to religiosity, as an internal factor, the effectiveness of financing groups as a timely external factor of timely payment compliance also plays an important role.Keywords: Microfinance Institutions Sharia, Religiosity, Risk

PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS DAN KEAHLIAN AUDIT TERHADAP PROFESIONALISME AUDITOR

FAISAL, YUSUF, SARI, EGI GUMALA

Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan Vol 3, No 1 (2018): Januari - Juni 2018
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

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Abstract

AbstractThis study aims to obtain evidence on the influence of compliance pressure, task complexity, and audit expertise on the auditors professionalism with the work environment as intervening variable at the State Audit Board of the Republic of Indonesia Riau Islands Representative. This research method is survey method with associative explanation level. The sample in this research is 38 Auditor of State Audit Board Republic of Indonesia Riau Islands Representative. The analytical techniques used are Descriptive Statistics, Classical Assumption Test, and hypothesis test, to test the hypothesis using partial test (t-test), Simultaneous Significant Test (F-test), and Intervening Variable Test. The results of this study indicate that partially known that each variable pressure of obedience, the complexity of the task of audit expertise and work environment has a direct influence on the work environment. There is a direct influence of the variable of pressure of obedience to auditor professionalism through work environment. There is a direct influence of task complexity variables on auditor professionalism through the work environment. There is a direct influence of audit skill variables on auditor professionalism through the work environment. Keywords: Audit Expertise, Auditor Professionalism, Pressure of Obedience, Task Complexity

PERAN OBLIGASI SYARIAH (SUKUK) BAGI INVESTOR

NURYANTI, NURYANTI

Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan Vol 3, No 1 (2018): Januari - Juni 2018
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

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Abstract

AbstractSyariah bonds (sukuk) are Government Securities issued under sharia principles as proof of participation in State Sharia Securities (SBSN) assets in both rupiah and foreign currency. Where the issuer is obliged to pay revenues in the form of returns to investors and return principal on maturity. This means that bonds with a maturity of five years, sukuk holders receive a yield every month and principal funds are returned at maturity. The role of sharia bonds for investors is this investment is guaranteed payment by the government, for sharia investors this investment is not contrary to the principles of sharia, so in addition to safe also reassuring. In addition, the benefits earned are more profitable than the average deposit rate of BUMN Banks, potentially acquiring Capital Gains, can be marketed in the secondary market through the Stock Exchange, and provide an opportunity for the community to participate in supporting the financing of national development. Sukuk Investment Fund at least five million rupiah per multiplier and maximum five billion. The funds are used to finance infrastructure development. For example for the construction of highways, the purchase of assets in the form of buildings, buildings leased to audiences, then the results of rental buildings provided by investors as the yield of sukuk. The party managing the fund is the issuer or issuer, the return is directly debited in investors account every month.Keywords: Government Securities, Investors, Shariah Bonds 

KEMANFAATAN DANA ZAKAT BAGI MUSTAHIK

SAROWATI ZIKRI, SRI NIRWANA, YASIN, MU’ADY, CHAIDIR, TAUFIK

Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan Vol 2, No 2 (2017): Juli - Desember 2017
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

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Abstract

AbstractThe theme of the article is "economy based on the principles of Islam". This research aims to determine how the use of funds Zakat in the BAZNAS of east Lombok Timur. The method used is descriptive qualitative research with field research type. Zakat is a financial obligation which is taken from the rich who have become obligatory zakat to be submitted to the people that the criteria have been specified in the law. Zakat basically has great potential to become financial solution, with the nature of zakat that never exhausted or even stop. Because zakat as the religious obligation taht must be fulfilled by a Muslim every year or in the others predetermined time. Badan Amil Zakat Nasional (BAZNAS) as the formal management zakat institutions in Indonesia, distribute zakat fund to the zakat recipient (mustahik), especially for the indigent and poor people through consumptive zakat to but their daily basic needs, and also can be a productively zakat to gain their business assets. Just as the mustahik utilize the zakat funds for their efforts as a household can produce an economy that can meet the needs of his life. In addition, some are using the funds that have been received zakat to raise cattle and goats. Not apart from the purpose of zakat itself which one of them is to alleviate the mustahiq of poverty, Because zakat funds are not used consumptively, but productively managed and maximized in order to prosper the community. But it is different with the mustahik in BAZNAS; they utilize zakat funds not in accordance with the designation. This is due to the lack of monitoring from BAZNAS staff.Keywords: Funds, Mustahik, Utilization, Zakat

DAFTAR ISI

AL-MARAF, EDITOR

Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan Vol 2, No 2 (2017): Juli - Desember 2017
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

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Abstract

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PENERAPAN TEKNOLOGI DAN PENGARUHNYA TERHADAP REKRUTMEN PADA LEMBAGA PERBANKAN ISLAM

MARDIAH, NILA

Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan Vol 2, No 2 (2017): Juli - Desember 2017
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

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Abstract

AbstractThe theme of the article is the banks and financial institutions. A technological development affects all aspect human life. This also happens in the banking world. Technology provides many benefits for banking, but on the other hand the development technology causes work lost in certain positions that affect the recruitment of human resources. This paper describes how banks apply technology in the era digitizing and how it effect the recruitment of human resources.Keywords: Banking Institutions, Recruitment, Technology Banking 

ANALISIS TINDAKAN PENGHINDARAN PAJAK PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA DALAM PERSPEKTIF EKONOMI ISLAM

ILMI, CHAZANATUL, SABRINA, DINI, AFRIYENIS, WINDA

Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan Vol 2, No 2 (2017): Juli - Desember 2017
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

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Abstract

AbstractThe theme of the article is the banks and financial institutions. This study aims to determine how much the level of tax evasion by state-owned companies and know the correlation of tax evasion with the opinion of the scholars in Islam. This research belongs to Mixed research. The population in this study are all state-owned companies listed on the BEI in 2013 until 2015. While the sample of this study is determined by purposive sampling method so that obtained 13 sample companies. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is descriptive analysis. The results obtained based on data processing. Of the 13 (thirteen) companies that become the sample of SOE companies listed on the BEI in the period 2013-2105 there are 5 (five) companies that conduct tax evasion. Three of them have political connections, but have no connection in the Islamic economic system. All tax evasion actions by the company are directly derived from the thoughts and judgments of the competent authorities in the company, and not on the opinions of Islamic scholars.Keywords: Islamic Economy, Political Connections, Stock Exchange