Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan最新文献

EKSPLORASI INVESTASI SYARIAH WAKALAH BIL UJRAH DALAM REKSADANA 探讨伊斯兰共同基金中的 "瓦卡拉"（Wakalah Bil ujrah）投资

Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Pub Date : 2024-01-03 DOI: 10.15548/al-masraf.v8i2.835

Sayyida Amalina, Muhammad Akmal NUR RAFI

引用次数: 0

STUDI EKSPLORATIF TERHADAP PENURUNAN KLIEN KONSULTAN PAJAK AKIBAT PANDEMI COVID 19 COVID大流行导致客户税务顾问减少的探索性研究

Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Pub Date : 2023-06-21 DOI: 10.15548/al-masraf.v8i1.612

Otiek Prihariningsih, Eliada Herwiyanti

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EFFORTS TO IMPROVE SMES PERFORMANCE IN PURWOKERTO THROUGH FINANCIAL LITERACY, FINANCIAL INCLUSION AND DIGITATION 通过金融素养、普惠金融和数字化提高中小企业在金融服务领域的绩效

Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Pub Date : 2023-06-16 DOI: 10.15548/al-masraf.v8i1.613

E. S. Rahmajati, P. D. I. Kusuma

引用次数: 1

ANALISIS PENERIMAAN APLIKASI FLIP DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM)

Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Pub Date : 2023-06-12 DOI: 10.15548/al-masraf.v8i1.614

Pipit Fitria, Ascaryan Rafinda, Abdurrahman Hafid, Lego Waspodo

{"title":"ANALISIS PENERIMAAN APLIKASI FLIP DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM)","authors":"Pipit Fitria, Ascaryan Rafinda, Abdurrahman Hafid, Lego Waspodo","doi":"10.15548/al-masraf.v8i1.614","DOIUrl":"https://doi.org/10.15548/al-masraf.v8i1.614","url":null,"abstract":"This study discusses the use of FLIP.id, a start-up that is engaged in financial technology that offers interbank transactions without fees. This study aims to analyze the acceptance of the Fliptech Lantern Inspiration Pertiwi.id Application. The type of research used is a quantitative research using survey methods and saturated sampling because the entire population is used as a sample in the study. The population in this study were Small and Medium Enterprises and Teachers in Cirebon. Measurement of acceptance of the FLIP.id application using the TAM method so that user perceptions and factors can influence users' use of the application. The data analysis method used PLS-SEM with the help of the SMARTPLS program and used quantitative research methods using a questionnaire collected by 35 respondents with 21 questions. The results of this study prove that a variable perception of convenience positively affects acceptance of the FLIP.id application and the perception of usefulness positively affect acceptance of the application of FLIP. By expanding the research in these directions, a more robust body of knowledge can be developed, contributing to the design and implementation of user-centered mobile applications and technology solutions that better meet the needs and preferences of users.","PeriodicalId":143668,"journal":{"name":"Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131443827","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PEMETAAN PENELITIAN RISIKO REPUTASI PADA PERBANKAN SYARIAH DAN KONVENSIONAL: STUDI BIBLIOMETRIK VOSVIEWER DAN LITERATURE REVIEW 伊斯兰银行和传统银行声誉风险研究:参考书目和文学评论研究

Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Pub Date : 2023-06-12 DOI: 10.15548/al-masraf.v8i1.425

Eka Wahyu Hestya Budianto

引用次数: 0

MITIGASI RISIKO: ANALISIS TERHADAP ANTISIPASI RISIKO DALAM PEMBIAYAAN MIKRO SYARIAH 风险缓和:对伊斯兰微融资中风险预期的分析

Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Pub Date : 2023-06-04 DOI: 10.15548/al-masraf.v8i1.414

Popi Adiyes Putra, Saparuddin Saparuddin, Nurnasrina Nurnasrina

{"title":"MITIGASI RISIKO: ANALISIS TERHADAP ANTISIPASI RISIKO DALAM PEMBIAYAAN MIKRO SYARIAH","authors":"Popi Adiyes Putra, Saparuddin Saparuddin, Nurnasrina Nurnasrina","doi":"10.15548/al-masraf.v8i1.414","DOIUrl":"https://doi.org/10.15548/al-masraf.v8i1.414","url":null,"abstract":"The biggest risk of extending credit is the emergence of bad credit. Bad credit cannot be avoided but must be faced by managing the risk of bad credit. Risk management is carried out through the implementation of risk management. Risk management in Sharia microfinance is implemented by carrying out the initial stages in the form of risk identification, risk measurement, risk control and risk monitoring. Every potential loss that occurs is inventoried, then analyzed based on the cause, and then ways to prevent it are sought in the form of risk mitigation. Risk mitigation is aimed at finding solutions to the consequences that give rise to the risk of loss in the distribution of financing. Risk mitigation creates rules or policies in the form of SOPs, especially in the distribution of microfinance. SOPs are then used as the \"holy book\" of bank employees in extending credit, nothing should go out or conflict with existing SOPs. The SOP contains the process of disbursing financing, verification in the form of financing analysis of the eligibility of customers receiving financing, monitoring of loans that have been disbursed, and settlement of problem loans. In the financing analysis, an assessment of the feasibility of the customer is applied through character, capacity, capital, collateral and economic conditions. Customers who will receive financing are only customers who meet the elements of the eligibility assessment based on the 5 C's.","PeriodicalId":143668,"journal":{"name":"Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130239887","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH GOOD CORPORATE GOVERNANCE (GCG), RASIO BEBAN KLAIM, DAN RASIO PERTUMBUHAN PREMI TERHADAP TINGKAT SOLVABILITAS TAKAFUL MALAYSIA

Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Pub Date : 2023-06-02 DOI: 10.15548/al-masraf.v8i1.480

Dinda Aryani, Zubaidah Nasution, Surya Setiawan

{"title":"PENGARUH GOOD CORPORATE GOVERNANCE (GCG), RASIO BEBAN KLAIM, DAN RASIO PERTUMBUHAN PREMI TERHADAP TINGKAT SOLVABILITAS TAKAFUL MALAYSIA","authors":"Dinda Aryani, Zubaidah Nasution, Surya Setiawan","doi":"10.15548/al-masraf.v8i1.480","DOIUrl":"https://doi.org/10.15548/al-masraf.v8i1.480","url":null,"abstract":"This research aims to analyze the influence of Good Corporate Governance, Claim Expense Ratio, and Premium Growth Ratio on the Solvency Level of Malaysian Takaful. This study uses a quantitative approach using secondary data. The population of this study is all takaful companies in Malaysia with the 2016-2021 research period. The sampling technique used was the purposive sampling method. Samples that met the criteria were 11 family takaful companies in Malaysia out of 11 family takaful companies in Malaysia. The model used as an analysis tool is multiple linear regression. Data processing in this study uses the SPSS 25 tool. The results of this study indicate that simultaneously the variables Executive Director, Non-Executive Director, Claim Expense Ratio, and Premium Growth Ratio have a positive and significant effect on Takaful Solvability (RBC) Families in Malaysia. In contrast, partial Executive Director has a negative and significant effect, Non-Executive Director has a positive and significant effect, and Claims expense ratio and premium growth ratio have no significant effect on risk-based capital (RBC) because the size of the claim expense does not affect the number of premiums received by insurance participants, which are included in the tabarru' fund which can only be used for the benefit of takaful participants so that they do not affect the amount of profit and retained earnings on equity.","PeriodicalId":143668,"journal":{"name":"Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116253648","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

IMPLEMENTASI PEMBIAYAAN SYARIAH MELALUI AKAD MUSYARAKAH DAN MUDHARABAH PADA FINANCIAL TECHNOLOGY SYARIAH

Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Pub Date : 2023-06-02 DOI: 10.15548/al-masraf.v8i1.352

Wahyui Lely Augusna, Rozalinda Rozalinda

{"title":"IMPLEMENTASI PEMBIAYAAN SYARIAH MELALUI AKAD MUSYARAKAH DAN MUDHARABAH PADA FINANCIAL TECHNOLOGY SYARIAH","authors":"Wahyui Lely Augusna, Rozalinda Rozalinda","doi":"10.15548/al-masraf.v8i1.352","DOIUrl":"https://doi.org/10.15548/al-masraf.v8i1.352","url":null,"abstract":"Technological advances have brought many changes, including a change in financial technology (Fintech) to make it easier for people to access financial services. This study aims to elaborate on the implementation of musyarakah and mudharabah contracts at PT. Alami Fintek Sharia and to analyse the uniqueness of its operations compared to other fintech. This study uses a qualitative approach with primary data collected through in-depth interviews with the managers of PT. Alami Fintek Sharia. The collected data were then arranged thematically based on the information obtained and analysed using an interactive model from Miles and Huberman, which included data reduction, data presentation and conclusion. The results of this study indicate that PT. Alami Fintek Sharia has 3 financing products: invoice financing, purchase order financing, and ecosystem financing. These three financing products apply various contracts, especially musyarakah and mudharabah contracts. Ecosystem financing is the financing that is most in demand by the public, and this financing is aimed at empowering SMEs, SMEs, farmers and breeders. The uniqueness of the musyarakah contract is that it is implemented according to the rules so that there is openness between the financing provider and the recipient.","PeriodicalId":143668,"journal":{"name":"Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130429374","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

CAN AUDIT QUALITY AND FINANCIAL PERFORMANCE AFFECT PROFIT MANAGEMENT IN SHARIA COMMERCIAL BANKS IN INDONESIA? 审计质量和财务绩效是否会影响印尼伊斯兰商业银行的利润管理?

Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Pub Date : 2023-05-30 DOI: 10.15548/al-masraf.v8i1.268

R. Aryanto, P. Andreani, Fakhrina Fakhrina

引用次数: 0

KONVERSI BANK NAGARI KE BANK UMUM SYARIAH (BUS): KEKUATAN (STRENGTHS) DAN KELEMAHAN (WEAKNESES)

Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Pub Date : 2022-12-30 DOI: 10.15548/al-masraf.v7i2.400

Febi Rahmat, Rahmat Kurnia

{"title":"KONVERSI BANK NAGARI KE BANK UMUM SYARIAH (BUS): KEKUATAN (STRENGTHS) DAN KELEMAHAN (WEAKNESES)","authors":"Febi Rahmat, Rahmat Kurnia","doi":"10.15548/al-masraf.v7i2.400","DOIUrl":"https://doi.org/10.15548/al-masraf.v7i2.400","url":null,"abstract":"The purpose of this research is to identify the strengths and weaknesses of Bank Nagari for the conversion from Conventional Commercial Banks (BUK) to Islamic Commercial Banks (BUS). The type of research that the authors use is field research or field research. The analytical method used in this research is descriptive qualitative. The study was conducted at Bank Nagari, West Sumatra province. The results of this analysis show that the strengths possessed by Bank Nagari to convert from BUK to BUS are: First: Bank Nagari has had a sharia business unit since 2008. Second: Bank Nagari currently has approximately 1,700 employees who are equipped with knowledge about sharia products and services. Third: Bank Nagari's sharia products and services that compete with other banks. Fourth: sharia services can now be served by all branch offices of Bank Nagari (conventional and sharia) in the province of West Sumatra. Fifth: Bank Nagari has started to complete the requirements needed to convert from conventional to sharia. Sixth: Bank Nagari has assessed converting conventional products to sharia products. Seventh: Bank Nagari's technology transformation system allows conversion to sharia. In contrast, the Weaknesses First: limitations in terms of products. Because some conventional products cannot be converted to the sharia system. Second: the composition of third-party funds is dominated by corporate funds, where the corporate funds prioritize fixed rates. Third: there needs to be precise regulation from the government. Fourth: the shareholders are not ready to take the risk of a dividend decrease that will occur at the beginning of the conversion.","PeriodicalId":143668,"journal":{"name":"Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114410298","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0