Al-Muhasib: Journal of Islamic Accounting and Finance

The Urgency of Applying Banking Prudential Principles in The Era of Disruption to Minimize Financing Risks

Anggi Puspita Sari — 2023-12-28

Market, liquidity, operational, and loan financing risks are common for banks. If the bank is unable to reclaim the primary credit it has extended or the money it is pursuing, financing risk will materialize. This kind of field study (field research) looks for and gathers data in areas where issues or phenomena arise of the application of the principle in muamalat financing, field research focuses on tracking down and examining already available materials in the field. The descriptive qualitative approach of data analysis is employed before being methodically assembled and analyzed. Using the 5C feasibility study in line with Law Number 21 of 2008 concerning Islamic Banking—Character, Capacity, Capital, Collateral, and Condition are fairly good—Bank Muamalat Indonesia is putting the Prudential Banking Principle into practice. Implementing repressive control of financing and taking action to resolve problematic financing by implementing 3R. Islamic banks must operate following Sharia principles, under the prudential concept stipulated in Article 2 of Law No. 7 of 1992, which governs Indonesian banking on the principles of economic democracy and prudence.

The Implementation of Telemarketing Strategy on Refinancing Products in Bank Panin Dubai Syariah Malang

Esy Nur Aisyah — 2023-12-28

This study aims to find out how Bank Panin Dubai Syariah Malang Branch formulates telemarketing strategies to determine which customers have the potential to refinance by looking at existing customer data. Islamic banking must have an effective, efficient, and measurable marketing strategy to dominate market segments and have appeal to consumers, and compete with other banks including conventional banks. The methodology used in this study was qualitative and used observation and interview methods to obtain data. The results showed that Telemarketing is a method of marketing over the phone to increase customers. Telemarketing in providing financing products to customers at Bank Panin Dubai Syariah is carried out with the provisions set by the Head Office of Bank Panin Dubai. With this type of Outbound Telemarketing, a long-term relationship with the consumer or customer increases value for both parties. Refinancing through Telemarketing may be binding under an oral agreement.

Inflation and Its Contribution to Economic Stability in Indonesia; The Islamic Economic Perspective

Fira Arista Widya — 2023-12-29

Inflation has decreased compared to times that have been exceeded, however, its journey has slowed down. The development of GDP achievements also accompanies this. This paper aims to analyze the slowing down in inflation decline and its impact on economic stability. This paper is reviewed with a qualitative approach and research type of literature study . This paper shows that reducing inflation is one of the efforts to maintain the stability of a country's economy and economic stability is an important factor in maintaining the sustainability of a country's economy.

The Influence of Potential Loss Portfolio Ratio and PBH Investment Ratio on Bus ROA in Indonesia 2015 - 2022

Selvia Nuriasari — 2023-12-29

The ratio of the portfolio of potential losses in profit-sharing financing to the mudharabah and musyarakah investment portfolio and the ratio of investment in profit-sharing financing to total financing is used to measure the results of Sharia bank investments in profit-sharing-based financing. It is known that from 2015 to 2022 the development of assets and disbursed financing (PYD) tends to decrease and in the following year increases, resulting in fluctuations in the two investment ratios. The fluctuation of two investment ratios is an interesting problem to research. This research is a quantitative descriptive study using PASW 18 which describes the results using figures with secondary data sources including the OJK Sharia Banking Statistics Report for 2015 - 2022 and the Monthly Financial Report of Sharia Banks. The research conclusion is that the investment ratio from 2015 to 2022 experienced fluctuations due to the decline in mudharabah financing and musyarakah financing at Sharia Banks.

Analisis Kesehatan Bank Jatim Di Era Pandemi

Siti Lailatul Fitriyah — 2023-12-28

This research aimed to test whether there were differences in the level of banking soundness before and during Covid-19 at PT. Bank Pembangunan Daerah Jawa Timur Tbk. (East Java Regional Development Bank or Bank Jatim) during 2016–2021. This research is quantitative descriptive research without testing the hypothesis. This study measures the soundness of banks using the RGEC method (risk profile, good corporate governance, earnings, and capital). The results of this study provide empirical evidence that during the Covid-19 pandemic, namely 2020-2021 and 2019-2020 (before Covid-19) the performance of the East Java Regional Development Bank had a very healthy level of health in terms of the ratio of LDR, LAR, CAR, NIM, while the CR ratio before the pandemic at a healthy level rose to very healthy and in 2021 decreased again with a healthy predicate, while the NPL ratio did not change to a good predicate, while the IRR ratio decreased to unhealthy. The ROA ratio also decreased from very healthy to be healthy, while GCG increased in 2021 to be good from those in 2019 and 2020 which were quite good.

The Impact of The 2020 Health Crisis on Exchange Rates and Stock Prices in Indonesia

Rofik Efendi — 2023-12-30

The infrastructure sector during the health crisis had an impact by declining by around 12% until the end of 2020. One that can cause a decrease in stock prices is the exchange rate. PT Jasa Marga (Persero) Tbk. is one of the companies that showed active stock price activity during the health crisis period. The data sample of this study is to take daily data from exchange rates and stock prices during 2020 with a sample number of 242. Empirical results show that the correlation coefficient is -0.89, hence the relationship between the exchange rate and stock price is very strong and contradictory. Ha's partial test results were accepted and Ho was rejected, i.e. the exchange rate was partially significant and affected the stock price. The R square results of 79.8 percent that the exchange rate .

Analisis Kinerja Keuangan pada PT. Perkebunan Nusantara (PTPN) X

Toni Adhitya — 2023-12-28

According to the Minister of Finance of the Republic of Indonesia based on a decision on 28 June 1989, what is meant by financial performance is the achievements achieved by a company in a certain period which reflects the level of health of a company. This research aims to determine the financial performance of PT. Perkebunan Nusantara if calculated using the ratios contained in KEP-100/MBU-2002 and to determine financial performance if calculated using the standard weights of BUMN assessment indicators. This research uses a descriptive qualitative approach, namely research by processing data into something that is stated clearly and precisely. The results of this research show that the company PT. Perkebunan Nusantara experiencing unhealthy performance with the standard weight of the CCC assessment criteria indicators.