JPS (Jurnal Perbankan Syariah)

Journal Information
ISSN / EISSN : 2721-6241 / 2721-7094
Total articles ≅ 22
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Asra Idriyansyah Purba
JPS (Jurnal Perbankan Syariah), Volume 2, pp 54-66; https://doi.org/10.46367/jps.v2i1.292

Abstract:
This study aims to determine the influence of religion and economy on the preferences of civil servants in the Ministry of Religion of Tanjung Balai in choosing to finance in Islamic banks both partially and simultaneously. This research uses quantitative research methods, involving 63 people from various work units within the Ministry of Religion, Tanjung Balai. This study uses analytical techniques that emphasize hypothesis testing with test models and statistical tests. The results of this study indicate that partially the religious factor has no influence on the preferences of the Tanjung Balai Ministry of Religion civil servants in choosing to finance in Islamic banks. Meanwhile, economic factors have an influence on the preferences of the Tanjung Balai Ministry of Religion civil servants in choosing to finance in Islamic banks. Simultaneously, religious and economic factors have a positive influence on the preferences of the Tanjung Balai Ministry of Religion civil servants in choosing to finance in Islamic banks.
Trimulato Trimulato
JPS (Jurnal Perbankan Syariah), Volume 2, pp 29-41; https://doi.org/10.46367/jps.v2i1.287

Abstract:
The beginning of the presence of the first Islamic bank in Indonesia was known as a bank with a profit and loss sharing concept. But in reality, profit and loss sharing financing is no longer dominant in Islamic banks, because non-profit sharing financing is more dominant, especially financing with the buying and selling model. The purpose of this research is to determine the development of financing in Islamic banks, as well as to determine the need to dominate profit-sharing financing in Islamic banks. This research is a qualitative descriptive which shows the development of Islamic bank financing products and the need to restore the concept of profit and loss sharing to be dominant in Islamic banks. The results of this study indicate that the growth of period financing is quite good. Then there are three reasons for the need to dominate profit and loss sharing financing in Islamic banks, namely restoring the identity of the Islamic bank as a profit-sharing bank, being the main differentiator between conventional and Islamic banks, and the opportunity to grow the real sector with greater income.
Kunto Ajibroto, Nur Azizah, Hendriady De Keizer
JPS (Jurnal Perbankan Syariah), Volume 2, pp 84-94; https://doi.org/10.46367/jps.v2i1.291

Abstract:
The level of efficiency of a company in utilizing fixed assets can be measured by calculating the turnover of fixed assets to measure the level of profit generated in relation to its fixed assets by calculating the profitability ratio, proxied by return on assets. This study aims to determine the effect of fixed asset turnover on return on assets at PT. BPRS HIK Parahyangan Bandung. The research method used is descriptive with quantitative data types. While the type of research is explanatory level research that explains the position of the variables studied and the relationship between one variable and another. Data collection techniques using documentation, interviews and literature study. The data analysis technique used simple linear regression analysis. The results obtained show that there is no influence between the turnover of fixed assets on the return on assets at PT. BPRS HIK Parahyangan Bandung.
Hamdi Agustin
JPS (Jurnal Perbankan Syariah), Volume 2, pp 67-83; https://doi.org/10.46367/jps.v2i1.279

Abstract:
The purpose of this research is to re-conceptualize the theory of Islamic banking according to the Al-Quran and Hadith. This research needs to be carried out considering that the operational activities of Islamic banks, especially in Indonesia, have been heavily criticized by academic researchers because there have been several deviations from Islamic banking activities that are not in accordance with the provisions of Islamic law. The method used in this research is the method of documentation and reviewing secondary data in the form of theories regarding Islamic banking. The analysis technique used is descriptive. Where the development of Islamic banking literature will be explained in a complete and structured manner so that it will produce an in-depth explanation. The results showed that the theory of Islamic banking is shaped like a building where the foundation of Islamic banking is faith-based on the Al-Quran and Hadith and carries out the characteristics of the Prophet Sallallaahu ‘Alaihi Wasallam. After the foundation is in place, it can run the rules of Islamic banking based on sharia which consists of prohibition of all usury practices, prohibition of financing maysir and gharar businesses, financing of real assets, sharing of profits and risk of loss. If sharia has been implemented in sharia banking, a pure sharia bank will be realized so that it will get the blessing of Allah Ta'ala.
Rahmat Ilyas
JPS (Jurnal Perbankan Syariah), Volume 2, pp 42-53; https://doi.org/10.46367/jps.v2i1.295

Abstract:
One of the characteristics that distinguish Islamic Commercial Banks from conventional banks is the existence of a sharia supervisory board (SSB) in an independent Islamic bank and is located parallel to the board of commissioners. SSB has an important and strategic role in implementing sharia in Islamic Banks. SSB is responsible for ensuring all Islamic Bank products and procedures comply with sharia principles. This research is entirely library research. The purpose of this research is to find out how the role of SSB in Islamic banking is related. The analytical method used is the content analysis method. The results of this study indicate that the SSB is an independent body consisting of muamalah sharia experts who also have knowledge in the banking sector at Islamic financial institutions and are in charge of overseeing the implementation of the decisions of the national sharia board at these Islamic financial institutions. SSB has an important and strategic role in implementing sharia principles in Islamic banking. SSB is responsible for ensuring all Islamic bank products and procedures are in accordance with sharia principles.
Rini Malinda Sari, Fena Ulfa Aulia, Iis Nurul Anami, Atika Salsabila
JPS (Jurnal Perbankan Syariah), Volume 2, pp 12-28; https://doi.org/10.46367/jps.v2i1.286

Abstract:
This study aims to determine the effect of ijarah financing, non-performing financing (NPF) and financing to deposit ratio (FDR) on return on assets (ROA) in Islamic business units (IBU) in 2018-2020. In this study, secondary data is used in the form of published quarterly financial reports of Islamic business units which are obtained from the website of the Financial Services Authority. The method used in this research is multiple linear regressions. The results of this study indicate that partially the ijarah financing variable has no significant effect on ROA, while NPF and FDR affect ROA. Ijarah financing cannot be used as a partial determining factor for ROA for IBU, but simultaneously ijarah financing, NPF and FDR can be used as a determining factor for ROA for IBU. Stakeholders can use the NPF and FDR variables as determinants of the level of ROA of an IBU.
Nadila Meiri Syahdana, Norsain Norsain
JPS (Jurnal Perbankan Syariah), Volume 2, pp 1-11; https://doi.org/10.46367/jps.v2i1.285

Abstract:
The first step in building a good ummah or mabadi' khaira ummah, Nahdlatul Ulama (NU) instilled the five characteristics of the Prophet to his people so that they have a strong mentality as a capital for social-economic improvement in society. The purpose of this study was to analyze the culture of NU in the application of sharia contracts at KSPS BMT UGT Sidogiri, Lenteng Branch. This study uses a qualitative method with a case study approach. The data obtained by researchers are primary data from interviews, observation and documentation. The results of this study indicate that some of the characteristics of mabadi' khaira ummah, namely shiddiq and amanah, are applied in KSPS BMT UGT Sidogiri, Lenteng Branch. Attitudes tawassuth-i'tidal, tasamuh, tawazzun and amar ma'ruf nahi munkar are applied to employee behavior.
Saiful Muchlis, Mariyani Mariyani
JPS (Jurnal Perbankan Syariah), Volume 2, pp 95-113; https://doi.org/10.46367/jps.v2i1.299

Abstract:
The purpose of this study is to find out the application of the going concern concept combined with financial performance to be able to encourage companies to carry out their social responsibility to remain a sustainable (future) point. In addition, this study also aims to determine the perceptions and level of satisfaction felt by stakeholders on the implementation of corporate social responsibility (CSR) programs carried out by the company to stakeholders in order to guarantee the company's business continuity in the future. This research is qualitative research with a critical approach based on pseudo sustainability through interviews with a total of 6 informants. The results showed that analyzing the company's finances in combination with the going concern concept was able to encourage companies to carry out their social responsibility to remain a concern for the future. The results of the study also show that the CSR programs carried out by the company are considered good and very beneficial for employees and the community around the company. This research also shows that the evaluation of the implementation of CSR programs is realized quite well, stakeholders both internal (employees) and external (local communities) are quite satisfied with the implementation of CSR programs carried out by the company to stakeholders.
JPS (Jurnal Perbankan Syariah), Volume 1, pp 170-179; https://doi.org/10.46367/jps.v1i2.237

Abstract:
Banking is a financial institution that provides services and facilities to its customers who wish to conduct financial transactions. Bank Syariah Mandiri is a sharia financial institution that offers mudharabah time deposits with a profit-sharing agreement. This study aims to determine the effect of the deposit sharing system on customer perceptions at Bank Syariah Mandiri Bengkalis Sub-Branch Office. This research uses quantitative methods with the number of respondents as many as 110 customers. Based on the results of the calculation of the correlation between profit-sharing with customer perceptions has a positive relationship. Then there is a significant influence between profit-sharing on customer perceptions at Bank Syariah Mandiri Bengkalis Sub Branch Office.
JPS (Jurnal Perbankan Syariah), Volume 1, pp 113-121; https://doi.org/10.46367/jps.v1i2.227

Abstract:
The understanding of the people of the Bengkalis Island especially towards sharia banking services is still low. The purpose of this study was to analyze the factors that influence bank customers' switching behavior intentions. This research method uses a quantitative approach and data collection using a questionnaire given to 150 bank customers taken by non-probability sampling and analyzed using SPSS version 16. The results of hypothesis testing indicate that attitudes, subjective norms, perceptions of behavioral control, and ease of the system and the procedure has a positive and significant effect on the intention to switch bank customers, while the social influence and the influence of the image of the bank does not affect the intention to switch bank customers. This research is relevant for management to design service products that make it easy for users to increase user intentions to transact on Islamic banks.
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