AL-FALAH : Journal of Islamic Economics
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Articles
25
Articles
Mitigasi Risiko Pembiayaan Pada Bank Perkreditan Rakyat Syariah (BPRS) Safir Cabang Curup Kabupaten Rejang Lebong

Rahayu, Ika Gustin, Hendrianto, Hendrianto

AL-FALAH : Journal of Islamic Economics Vol 3, No 2 (2018)
Publisher : Sekolah Tinggi Agama Islam Negeri Curup

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Abstract

Mitigasi risiko yang semakin baik akan membantu mewujudkan tujuan BPRS, yaitu meningkatkan perekonomian masyarakat menengah ke bawah. BPRS sebagai salah satu lembaga keuangan mikro pasti dihadapkan dengan risiko, terutama risiko pembiayaan. Adapun tujuan dari penelitian ini adalah untuk mengetahui tindakan mitigasi risiko yang dilakukan BPRS SAFIR agar dapat meminimalisir risiko dengan baik. Penelitian ini merupakan penelitian lapangan (field research) yang menggunakan pendekatan kualitatif dengan metode deskriptif analisis. Pengumpulan data yang digunakan adalah wawancara dengan staff accounting dan data sekunder dari literatur-literatur yang berkaitan dengan risiko di BPRS. Teknik analisis yang digunakan adalah mengklasifikasikan data yang didapat dengan kategorinya masing-masing yang kemudian dianalisis. Hasil dari penelitian ini adalah: Prosedur pembiayaan pada BPRS SAFIR ada beberapa tahap, Pertama pengajuan permohonan pembiayaan, Kedua penyerahan berkas ke Account Officer; Ketiga survei awal oleh Account Officer yang bertanggung jawab, Keempat survei lanjutan dengan beberapa Account Officer; Kelima keputusan pemberian pembiayaan oleh pimpinan cabang, Keenam realisasi keputusan. Risiko pembiayaan yang dihadapi oleh BPRS SAFIR ialah risiko kredit dan risiko strategik, kedua risiko ini juga diutamakan oleh BPRS SAFIR karena disebabkan oleh kedua pihak yang bermitra. Langkah tindakan mitigasi BPRS SAFIR dalam mengurangi risiko dilakukan dengan:Pertama, penetapan syarat-syarat tertentu untuk masing-masing pembiayaan yang harus dipenuhi calon nasabah penerima fasilitas pembiayaan.Kedua pengikatan jaminan berupa fixed asset dan movable asset. Ketiga, melakukan monitoring berkala.

Preferensi Muzakki Dalam Memilih Membayar Zakat di Lembaga Zakat Formal

Mafiyah, Mafiyah, Yughi, Sheila Ardilla, Awaludin, Taufik

AL-FALAH : Journal of Islamic Economics Vol 3, No 2 (2018)
Publisher : Sekolah Tinggi Agama Islam Negeri Curup

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Abstract

Penelitian ini bertujuan mengidentifikasi faktor-faktor dominan yang mempengaruhi muzakki dalam memilih membayar zakat pada lembaga zakat formal dalam aspek perspektif individu dan persepektif lembaga serta memberikan rekomendasi terkait upaya meningkatkan penghimpunan sumber dana zakat dari masyarakat. Metode Penelitian yang digunakan adalah analisis deskriptif, analisis faktor dan analisis mean. Analisis deskriptif digunakan untuk menjelaskan demografi responden sedangkan analisis faktor dan analisis mean digunakan untuk mendapatkan faktor yang dominan mempengaruhi muzakki dalam membayar zakat pada Lembaga Zakat Formal. Hasil penelitian mendapatkan dalam aspek perspektif individu yang dominan mempengaruhi muzakki membayar zakat ke lembaga zakat formal secara berurutan adalah pengetahuan zakat, keimanan dan religiusitas serta kesadaran dan kepercayaan sedangkan dalam aspek perspektif lembaga secara berurutan adalah kredibilitas manajemen, kredibilitas lembaga, kualitas layanan dan sosialisasi. Saran yang diberikan adalah amil zakat lembaga formal harus mengelola lembaga secara professional dan memiliki prosedur standar operasi terutama terkait dengan prosedur penerimaaan zakat dan komitmen melaksanakannnya dengan baik. Selain itu, lembaga zakat harus menginformasikan profil umum lembaga dan laporan dana zakat secara berkala. Lembaga zakat juga sedapat mungkin memiliki fasilitas pembayaran online.

Konsep Maqashid Syariah Menurut Al-Syatibi Dan Kontribusinya Dalam Kebijakan Fiskal

Zatadini, Nabila, Syamsuri, Syamsuri

AL-FALAH : Journal of Islamic Economics Vol 3, No 2 (2018)
Publisher : Sekolah Tinggi Agama Islam Negeri Curup

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Abstract

Economic inequality is a common problem for all people in the world. To overcome this inequality government intervention is needed through fiscal policy. Successful fiscal policy took place during the Caliphate Umar bin Abdul Aziz who used maqashid sharia as its foundation. One Muslim scholar who has deep thoughts about maqashid sharia and contributes to the economy is Imam al-Syatibi. For this reason, research is needed on Maqashid Shariah and its contribution to fiscal policy. This paper aims to examine al-Syatibis thought about maqashid syariah followed by its contribution to fiscal policy. The results of this study are maqashid sharia according to al-Syatibi aimed at maslahah which is classified into three dimensions: primary, secondary, and complementary. Maqashid Shariah has a big contribution in three aspects of fiscal policy, namely state expenditure, tax collection and household costs.

The Typology of Sasaknese Muslim Scholars’ Views in Lombok toward the Hybrid Contract as a Problem-Solving in Islamic Finance

Musawar, Musawar

AL-FALAH : Journal of Islamic Economics Vol 3, No 2 (2018)
Publisher : Sekolah Tinggi Agama Islam Negeri Curup

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Abstract

Abstract: This paper studies the views of Sasaknese Muslim Scholars toward the Hybrid Contract, in Lombok Island Indonesia in terms of their argumentations, typologies, and applications which becomes confusion in the society. The paper argues that problem in the transaction exists clearly. It is because of the limited meaning of Riba which is very strict that raises the society to fear to do the both in individual and group transactions since Riba have been prohibited by Al-Qur’an. While, the globalization of economic world rapidly runs which people must catch up with it. Then, related to the financial aspect of the Islamic teaching is tasted that it is running at its place. Hence, it needs to the solution. One of the solutions is applying Hybrid Contract in the view of TGH where they are very influential the life of society. Moreover, Lombok island is popularly known as thousands mosque island and soon as being seen from different references and facts. Consequently, for understanding the above phenomenon, the researcher used qualitative approach, juridical approach, and sociology by collecting data through observation, and interview to know typology Muslim scholars about hybrid contract by a hope to be the contributions for the government to take a policy. .

Pengaruh Corporate Governance dan Sharia Compliance Terhadap Nilai Perusahaan Dalam Penawaran Saham Perdana (Initial Public Offering) Pada Bursa Efek Indonesia

Hidayat, Deni

AL-FALAH : Journal of Islamic Economics Vol 3, No 2 (2018)
Publisher : Sekolah Tinggi Agama Islam Negeri Curup

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Abstract

The purpose of this study is to examine the effect of corporate governance and sharia compliance on firm value at the time of initial public offering at Indonesia Stock Exchange. To measure the quality of corporate governance an index is developed based on regulations issued by Financial Service Authority (OJK) and Indonesia Stock Exchange as guidelines. The data used in this study are obtained from prospectus of companies that conducted initial public offering at Indonesia Stock Exchange within period of 2013 to 2016. Using purposive sampling method, 56 companies obtained to be used as research sample and then multiple linear regression is used to test the hypothesis. The result show that there is a positive and significant effect of corporate governance on firm value, indicating that companies with better corporate governance have higher valuation at the time of IPO, while the sharia compliance is not associated with firm value.

Psikografis dan Religiusitas dalam Bertransaksi Pada BNI Syariah Makassar

Amiruddin, Muhammad Fauzi, Abdullah, Muhammad Wahyuddin

AL-FALAH : Journal of Islamic Economics Vol 3, No 1 (2018)
Publisher : Sekolah Tinggi Agama Islam Negeri Curup

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Abstract

This study aims to determine the influence of psychographic factors that include activity, interest and opinion, as well as the religiosity factor to the decision to transact at the BNI Syariah Makassar. This type of research is quantitative research with correlational approach. The data used are primary data through direct questionnaire distribution, using non probability sampling and accidental sampling technique, totaling 56 samples. The respondents of this research are customers who use BNI Syariah products, then the analysis technique used is multiple regression. The result of this study indicates that the variables of activity, interest, opinion, and religiosity simultaneously affect the decision to transact at BNI Syariah Makassar. Partially, this research indicates that the variable of activity, opinion, and religiosity have an effect on the transaction decision, while the interest variable has no effect to the transaction decision at BNI Syariah Makassar. The implication of this research is that transaction activity in syariah bank has become activity which often done by society because the products owned by BNI Syariah Makassar bank have been able to support the society activity. The Society opinion on BNI Syariah bank is also positive, and the existence of BNI Syariah bank has become a solution for people who have high level of religiosity. To evaluate the issue of the society interest, BNI Syariah Makassar Bank should maximize the Information and Promotion media to attract the public interest.

Fenomenologi-Ekonomi Islam: Lit Review atas Epistemologi Ekonomi Islam Masudul Alam Choudhury

Shalihin, Nurus

AL-FALAH : Journal of Islamic Economics Vol 2, No 2 (2017)
Publisher : Sekolah Tinggi Agama Islam Negeri Curup

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Abstract

Islamic economics is difference with the positivism economics and others. It is a established-concessus among Muslim-economists. Albeit some scholars are still sceptical toward Islamic economics as a complete-science. To respond this assumption, various Islamic scholars who are concern in formulating the epistemology of Islamic Economics. Turast written by classical muslim scholars studied intensively. And also Masudul Alam Choudhury who have intensively research the epistemology of Islamic economics with uniqueness form of epistemology—named by the phenomenology of Islamic economics. This paper examine radically the essensy of Masudul Alam Choudhury. It is to identify the construction of Islamic economics metodology offered by Choudhury. Keywords : Phenomenology, Unity of Knowledge, Islamic Economics, Phenomenology methodology and logical formalism.

Konsep Screening Saham Syariah di Indonesia

Fielnanda, Refky

AL-FALAH : Journal of Islamic Economics Vol 2, No 2 (2017)
Publisher : Sekolah Tinggi Agama Islam Negeri Curup

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Abstract

Tulisan ini membuktikan kelemahan pemikiran Alhabshi, Khatkhatay dan Nisar, dan Donia dan Marzban, yang menyatakan bahwa pada kondisi sekarang ini saham dalam proses screening sepenuhnya murni syariah dan terbebas dari spekulasi sangat langkah dan hampir mustahil bisa diterapkan. Argumen mereka bahwa sebagian besar negara memiliki lembaga keuangan konvensional. Disamping itu, screening untuk saham syariah menghambat investor untuk berinvestasi. Dalam konteks fuqaha>’, ada sebagian yang mengharamkan praktik jual beli saham. Sebagaimana diungkapkan oleh Taqi> al-Di>n al-Nabha>ni> dan Yusuf al-Sabatin mengungkapkan bahwa transaksi saham dianggap batal secara hukum, karena dalam masalah transaksi saham tidak tepat menggunakan analisis mas}lah}ah mursalah. Sumber data yang digunakan dalam tulisan ini adalah Fatwa DSN-MUI No: 40/DSN-MUI/X/2003 tentang Pasar Modal dan Pedoman Umum Penerapan Prinsip Syariah di Bidang Pasar Modal, Peraturan Bapepam-LK Nomor: KEP-181/BL/2009 ditindaklanjuti dengan Peraturan Nomor: KEP-208/BL/2012. Sementara cara membacanya, semua data yang diperoleh disusun secara sistematis dengan menggunakan pendekatan yuridis (Shar‘i), sosiologis, dan ekonomi. Kemudian data tersebut dianalisis dengan menggunakan analisis isi (content analysis).Temuan tulisan ini memperkuat pemikiran Gholamreza Zandi, Seif El-Din I Taj, Zamir Iqbal, dan Sami al-Suwailem, menurut mereka bahwa di setiap negara pasar modal sangat penting sebagai salah satu penggerak perekonomian suatu negara. Oleh karena itu, sistem pasar ekuitas harus diawasi dengan baik, dengan melakukan screening terhadap emiten yang melanggar dari aturan hukum Islam. Dalam konteks para fuqaha>’, temuan tulisan ini juga memperkuat pemikiran S{a>lih} ibn Muh}ammad ibn Sulayma>n al-S{ult}a>n dan Ah}mad ibn Muh}ammad al-Khali>l sepakat bahwa saham dalam Islam adalah bagian dari investasi. Oleh karena itu, untuk menghindar pelanggaran dari prinsip syariah, maka dilakukan screening terhadap saham syariah.

Preferensi Strategi Pemasaran Bank Syari’ah Menanggapi Perilaku Konsumsi Masyarakat Saat Musim Panen

Anjaswara, Rendra, Hardivizon, H

AL-FALAH : Journal of Islamic Economics Vol 2, No 2 (2017)
Publisher : Sekolah Tinggi Agama Islam Negeri Curup

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Abstract

Consumption behavior that shown by the community during the harvest season has not aroused awareness of sharia banks to implement special marketing strategies in response to the phenomenon. This research is a field research with qualitative approach. The location of this research is in DusunSawah,North Curup District, RejangLebongRegency with the consideration of the number of people who work as farmers and the extent of agricultural land and plantations. The results showed that the consumption behavior of farmers in DusunSawah is consumptive during the harvest season. Consumptive behavior is influenced by three dominant factors, namely cultural factors, social factors, and personal factors. Therefore, the preference of marketing strategies that can be applied by sharia banks in response to consumptive behavior of farmer society ofDusun Sawah in harvest season is concentrated marketing strategy with the concept of event marketing and coffee break marketing.

Formulasi Hybrid Contract Sebagai Alternatif Pembiayaan Pertanian Di Bank Syariah

Pratiwi, Rahmi, Noprizal, Noprizal

AL-FALAH : Journal of Islamic Economics Vol 2, No 2 (2017)
Publisher : Sekolah Tinggi Agama Islam Negeri Curup

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Abstract

This research uses interpretive approach. This approach is chosen to understand a symptom both oral and written, and aims to know a symptom of the symptoms themselves are studied in depth using the instrument interview or interview with informants. This research was conducted to understand how the portrait of agricultural financing in both Islamic banks namely Bank Muamalat and BPRS SAFIR Curup branch. The results showed that the existing agricultural financing in both sharia banks using murabaha schemes used to finance the goods or tools that support the agricultural business. According to the authors, murabahah contract is not appropriately applied to the agricultural sector because it has not been able to answer the needs of farmers. A more precise contract is profit-sharing such as muzaraah or mukhabarah. Therefore, the authors recommend the formulation of contracts on the agriculture sector based on hybrid contracts namely bai al-wafa wal muzaraah and bai al-wafa wal mukhabarah.