Etihad: Journal of Islamic Banking and Finance最新文献

{"title":"Pengaruh Indikator Makroekonomi Terhadap Volume Perdagangan Sukuk Ritel di Indonesia","authors":"I. Hanifah, Pribawa E Pantas","doi":"10.21154/etihad.v2i2.4355","DOIUrl":"https://doi.org/10.21154/etihad.v2i2.4355","url":null,"abstract":"Retail Sukuk is a sharia investment instrument that serves as an alternative to state financing in building infrastructure to improve people's welfare. Most of the factors that significantly influence trade volume or public demand for retail Sukuk are macroeconomics indicators. The purpose of this research is to analyze the existence of a relationship between the short term and the long term in macroeconomic indicator variables consisting of inflation, exchange rates, SBIS, M2, and GDP with the variable volume of retail Sukuk trading in the period 2011-2019 consisting of 108 samples. This study using the Vector Error Correction Model (VECM) with Microsoft Excel and Eviews 9 software. The results show that the inflation, exchange rates, SBIS, M2, and GDP variables positively influence the trading volume of retail Sukuk. Whereas in the short term, all variables do not affect.Sukuk ritel adalah salah satu instrumen investasi syariah yang berfungsi sebagai alternatif pembiayaan negara dalam membangun infrastruktur untuk meningkatkan kesejahteraan masyarakat. Sebagian besar faktor yang memiliki pengaruh besar terhadap volume perdagangan atau permintaan masyarakat terhadap sukuk ritel adalah indikator makroekonomi. Tujuan penelitian ini untuk menganalisis adanya hubungan antara jangka pendek dan jangka panjang dalam variabel indikator makroekonomi yang terdiri dari inflasi, nilai tukar, JUB, SBIS, dan PDB dengan variabel volume perdagangan sukuk ritel dalam kurun waktu 2011 -2019 terdiri dari 108 sampel. Penelitian ini menggunakan model Vector Error Correction Model (VECM) dengan Microsoft Excel dan software Eviews 9. Hasil penelitian menunjukkan variabel inflasi, nilai tukar, JUB, SBIS, dan PDB memiliki pengaruh positif terhadap volume perdagangan sukuk ritel, sedangkan dalam jangka pendek seluruh variabel tidak memiliki pengaruh.","PeriodicalId":408549,"journal":{"name":"Etihad: Journal of Islamic Banking and Finance","volume":"107 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132439815","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}

{"title":"Faktor-faktor yang Memengaruhi Masyarakat Muslim untuk Mengadopsi Asuransi Syariah di Indonesia","authors":"Hasan Albanna, Achmad Nurdany","doi":"10.21154/etihad.v2i2.3968","DOIUrl":"https://doi.org/10.21154/etihad.v2i2.3968","url":null,"abstract":"The growth of Islamic insurance in Indonesia has experienced significant growth. On the other hand, the market share of Islamic insurance in Indonesia is still at 5%. As a country with a Muslim majority population, it is essential to know the factors that influence the interest of Muslims to adopt Sharia insurance in Indonesia. In this study, the author tries to analyze the factors that influence a Muslim's interest in adopting Sharia insurance in Indonesia. This study uses the theory of the planned behavior approach. The study results show that the variables of attitude, subjective norm, and perceived behavioral control have a positive and significant influence on the interest of a Muslim to adopt Sharia insurance in Indonesia. The theory of planned behavior is the main factor for Muslim communities to use sharia insurance. Islamic insurance companies need to pay attention to subjective norms, perceived moral control, and public attitudes in promotions to increase the number of new customers.Pertumbuhan asuransi Syariah di Indonesia mengalami pertumbuhan yang signifikan. Pada sisi lain, market share asuransi Syariah di indonesia masih di angka 5%. Sebagai negara dengan penduduk mayoritas muslim, maka penting untuk mengetahui faktor-faktor yang memengaruhi minat seorang muslim untuk mengadopsi asuransi Syariah di Indonesia. Pada penelitian ini, penulis mencoba menganalisis faktor-faktor yang memengaruhi minat seorang muslim untuk menagdopsi asuransi Syariah di Indonesia. Penelitian ini menggunakan pendekatan theory of planned behavior. Hasil penelitian menunjukan bahwasanya variable sikap, subjective norm dan perceived behavioral control memengaruhi secara positif dan signifikan terhadap minat seorang muslim untuk menagdopsi asurani Syariah di Indonesia. Theory of planned behavior merupakan faktor utama masyarakat muslim menggunakan asuransi syariah. Perusahaan asuransi syariah perlu memperhatikan subjective norm, perceived bahvioral control dan sikap masyarakat dalam melakukan promosi untuk menambah jumlah nasabah baru.","PeriodicalId":408549,"journal":{"name":"Etihad: Journal of Islamic Banking and Finance","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117232786","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}

{"title":"Peran Akuntan Syariah dalam Menghadapi Society 5.0 Pada Era VUCA","authors":"A. Fitriani","doi":"10.21154/etihad.v2i1.4464","DOIUrl":"https://doi.org/10.21154/etihad.v2i1.4464","url":null,"abstract":"The sharia accountant profession faced many challenges in the VUCA era, which was an era full of uncertainty the loss of existing barriers in the business world. It is an obligation for sharia accountants to be able to answer all existing challenges so that they can continue to hold the accountant profession professionally and not abandon sharia principles. This research uses a qualitative approach with literature review analysis taken from various existing sources and relevant to the research discussion. From the results of the analysis carried out, it was found that to face society 5.0 in the VUCA era, there are several strategies that must be carried out by Sharia accountants. The first is to stick to sharia principles, develop digital skills, and be sensitive to technological developments. Based on this discussion, it can be concluded that Sharia accountants have a very large role in facing society 5.0 in the VUCA era which is strategic and consultative.Profesi akuntan syariah menghadapi banyak sekali tantangan pada era VUCA, yang merupakan sebuah era yang penuh dengan ketidakpastian dan hilangnya sekat-sekat yang ada dalam dunia usaha. Menjadi sebuah kewajiban bagi akuntan syariah untuk dapat menjawab seluruh tantangan yang ada hingga dapat terus memegang profesi akuntan dengan profesional dan tidak meninggalkan prinsip syariah. Penelitian ini menggunakan pendekatan kualitatif dengan analisis literature review yang diambil dari berbagai sumber yang ada dan relevan dengan pembahasan penelitian. Dari hasil analisis yang dilakukan ditemukan hasil bahwa untuk menghadapi society 5.0 pada era vuca, ada beberapa strategi yang harus dilakukan oleh akuntan syariah. Pertama yaitu berpegang teguh pada prinsip-prinsip syariah, melakukan pengembangan dalam kecakapan digital, serta peka terhadap perkembangan teknologi. Berdasarkan pembahasan tersebut dapat disimpulkan bahwa akuntan syariah memiliki peran yang sangat besar dalam menghadapi society 5.0 pada era VUCA yang bersifat strategis maupun konsultatif.","PeriodicalId":408549,"journal":{"name":"Etihad: Journal of Islamic Banking and Finance","volume":"198 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132970866","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}

{"title":"Sukuk Negara Sebagai Alternatif Pembiayaan APBN di Indonesia","authors":"Khoirun Nisak","doi":"10.21154/etihad.v2i1.4199","DOIUrl":"https://doi.org/10.21154/etihad.v2i1.4199","url":null,"abstract":"The State Budget deficit that has continued for years has forced the government to find out an alternative debt financing other than foreign loans and the issuance of Government Bonds (SUN). In 2008 the government first issued Islamic Bonds (Sukuk Negara/SBSN) as an instrument for financing the budget deficit. After fourteen years, the number of issuance of Sukuk Negara/SBSN has increased every year with various different SBSN series. This research aims to known more about the mechanism for issuing Sukuk Negara and its implementation as an instrument for financing the budget deficit. This research uses a qualitative methodology. Through literature review in this research, it is known that Sukuk Negara have a major role in financing the State Budget deficit and to financing the development of government projects. The issuance of SBSN also plays a role in encouraging the growth of Islamic finance in Indonesia. Defisit APBN yang terus terjadi selama bertahun-tahun membuat pemerintah berupaya untuk mencari alternatif pembiayaan utang selain pinjaman luar negeri dan penerbitan Surat Utang Negara (SUN). Tahun 2008 pemerintah pertama kali menerbitkan Surat Berharga Syariah Negara (SBSN) sebagai instrumen pembiayaan defisit anggaran. Setelah berjalan empat belas tahun, jumlah penerbitan Sukuk Negara mengalami peningkatan setiap tahun dengan berbagai seri SBSN yang berbeda. Penelitian ini bertujuan untuk mengetahui lebih dalam mekanisme penerbitan Sukuk Negara dan implementasinya sebagai salah satu instrumen pembiayaan defisit anggaran. Penelitian ini menggunakan metodologi kualitatif. Melalui kajian literatur dalam penelitian ini diketahui bahwa Sukuk Negara memiliki peran besar dalam membiayai defisit APBN dan membiayai pembangunan proyek pemerintah. Penerbitan Sukuk Negara juga berperan dalam mendorong pertumbuhan keuangan syariah di Indonesia.","PeriodicalId":408549,"journal":{"name":"Etihad: Journal of Islamic Banking and Finance","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121411733","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}

{"title":"Pengaruh Dana Pihak Ketiga (DPK), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) dan Return on Asset (ROA) Terhadap Total Aset Perbankan Syariah di Indonesia","authors":"Rikka Sri Ariani, P. Parno, Angrum Pratiwi","doi":"10.21154/etihad.v2i1.3958","DOIUrl":"https://doi.org/10.21154/etihad.v2i1.3958","url":null,"abstract":"The development of the Islamic banking industry since long ago until now shows that the growth is satisfactory one of them in terms of assets. Islamic banking must maintain the quality of assets to achieve expected profits. With the increase in the quality of assets expected, so as to improve the bank's performance and achievement in profit. The increase in Islamic banking in total assets is influenced by several factors including DPK, FDR, NPF and ROA. To find out the development of Islamic banking in Indonesia. This research aims to find out the influence of Third Party Funds (DPK), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) and Return On Asset (ROA) of Islamic banking in Indonesia, both partially and simultaneously.The study used a decryptive method of analysis with a quantitative approach. The population used as many as 197 populations with sampling techniques that are saturated sampling so that the number of samples used as many as 197 samples. Data collection techniques use documentation techniques in the form of monthly reports by accessing Islamic banking statistics published by OJK. The analytical method used is multiple regression analysis.The results showed that Third Party Funds (DPK) had a significant effect on Total Islamic Banking Assets in Indonesia, Financing to Deposit Ratio (FDR) had a significant positive effect on Total Islamic Banking Assets in Indonesia, Non Performing Financing (NPF) negatively affect Total Islamic Banking Assets in Indonesia, Return On Asset (ROA) had no effect on Total Islamic Banking Assets in Indonesia and DPK,  FDR, NPF and ROA simultaneously affect the total assets of Islamic banking in Indonesia.Perkembangan industri perbankan syariah sejak dulu hingga sekarang menunjukkan bahwasannya pertumbuhan yang memuaskan salah satunya dari segi aset. Perbankan syariah harus menjaga kualitas asetnya untuk mencapai laba yang diharapkan. Dengan meningkatnya kualitas aset yang diharapkan, sehingga dapat meningkatkan pula kinerja bank maupun pencapaian pada laba. Peningkatan perbankan syariah dalam total aset dipengaruhi beberapa faktor diantaranya DPK, FDR, NPF dan ROA. Guna mengetahui perkembangan yang terjadi perbankan syariah di Indonesia. Penelitian ini bertujuan untuk mengetahui pengaruh Dana Pihak Ketiga (DPK), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) dan Return On Asset (ROA) perbankan syariah di Indonesia, baik secara parsial maupun simultan.Penelitian ini menggunakan metode dekriptif analisis dengan pendekatan kuantitatif. Populasi yang digunakan sebanyak 197 populasi dengan teknik pengambilan sampel yaitu sampling jenuh sehingga jumlah sampel yang digunakan sebanyak 197 sampel, periode pengamatan tahun 2016-2020. Teknik pengumpulan data menggunakan teknik dokumentasi berupa laporan bulanan dengan mengakses statistik perbankan syariah yang di terbitkan oleh OJK. Metode analisis yang digunakan yaitu analisis regresi berganda. Hasil penelitian menunjukkan bahwa","PeriodicalId":408549,"journal":{"name":"Etihad: Journal of Islamic Banking and Finance","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116741852","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}

{"title":"Analisis Penerapan PSAK 105 Perhitungan Bagi Hasil Mudharabah pada Bank Syariah Indonesia","authors":"Isyfa Fuhrotun Nadhifah, Aan Zainul Anwar","doi":"10.21154/etihad.v2i1.3948","DOIUrl":"https://doi.org/10.21154/etihad.v2i1.3948","url":null,"abstract":"The growth of Islamic financial institutions is currently relatively fast. Islamic banks have wider opportunities to develop product innovations that do not contain elements of usury (riba) because they use a profit-sharing system. This study aims to analyze the calculation of the profit-sharing of mudharabah muthlaqah financing and to determine the suitability of the application of the calculation of the profit-sharing of mudharabah muthlaqah financing at the Bank Syariah Indonesia or BSI (ex-Bank Syariah Mandiri or BSM) KCP Jepara1  with PSAK 105 Qualitative research method with case study type, data obtained through observation of the implementation of the mudharabah muthlaqoh contract, interviews with managers and customers of BSI KCP Jepara 1 and documentation of forms and documents for implementing the mudharabah muthlaqoh contract. Data validity through source triangulation. The results showed that the profit-sharing principle applied by BSI KCP Jepara 1 in mudharabah muthlaqah financing refers to the profit-sharing principle. The determination of the profit-sharing ratio of mudharabah muthlaqah financing carried out by BSI KCP Jepara 1 is determined jointly between BSI KCP Jepara and its customers which is ultimately set forth in a contract and the ratio is based on the profits earned by BSI KCP Jepara 1. customers and the calculation of profit-sharing for mudharabah muthlaqah financing at BSI KCP Jepara 1 is in accordance with PSAK 105 paragraph 11.Perkembangan lembaga-lembaga keuangan syariah sekarang ini tergolong cepat. Bank syariah mempunyai kesempatan lebih luas untuk mengembangkan inovasi produk-produknya yang tidak ada unsur riba karena menggunakan sistem bagi hasil. Tujuan penelitian ini adalah untuk menganalisis perhitungan bagi hasil pada pembiayaan mudharabah muthlaqah serta untuk mengetahui kesesuaian penerapan perhitungan bagi hasil pembiayaan mudharabah muthlaqah pada Bank Syariah Indonesia (ex Bank Syariah Mandiri) KCP Jepara dengan PSAK 105. Metode penelitian keualitatif dengan jenis studi kasus, data diperoleh melalui observasi pelaksanaan akad mudharabah muthlaqoh, wawancara kepada manajer dan nasabah BSI KCP Jepara 1 (ex BSM) dan dokumentasi dari formulir dan dokumen pelaksanaan akad mudharabah muthlaqoh. Validitas data melalui triangulasi sumber. Hasil penelitian bahwa prinsip bagi hasil yang diterapkan Bank Syariah Mandiri KCP Jepara pada pembiayaan mudharabah muthlaqah mengacu pada prinsip revenue sharing. Penentuan nisbah bagi hasil atas pembiayaan mudharabah muthlaqah yang dilakukan oleh BSI (ex BSM) KCP Jepara 1 ditentukan secara bersama-sama antara BSM KCP Jepara dan nasabahnya yang pada akhirnya tertuang dalam suatu akad dan nisbahnya berdasarkan keuntungan yang diperoleh nasabah. Dan perhitungan bagi hasil pembiayaan mudharabah muthlaqah pada Bank Syariah Mandiri KCP Jepara telah sesuai dengan PSAK 105 paragraf 11.","PeriodicalId":408549,"journal":{"name":"Etihad: Journal of Islamic Banking and Finance","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114179330","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}

{"title":"Islamic Branding Experience dan Customer Citizenship Behaviour terhadap Keputusan Menggunakan Layanan LinkAja Syariah","authors":"Raja Ela Safira, Dhidhin Noer Ady Rahmanto","doi":"10.21154/etihad.v2i1.3953","DOIUrl":"https://doi.org/10.21154/etihad.v2i1.3953","url":null,"abstract":"The influence of Islamic branding experience and customer citizenship behavior on the decision to use sharia linkaja services is the focus of this research, this is due to the increasing use of digitalization of sharia finance. The sample used was 252 respondents, the sampling technique used purposive sampling, namely the selection of samples with specified criteria. The results show that partially Islamic branding experience has a significant effect on decisions to use services, then customer citizenship behavior has a positive and significant effect on decisions to use services, which means that the better customer citizenship behavior, the more decisions to use services. Simultaneously, both Islamic branding experience and customer citizenship behavior have a positive and significant effect on decisions to use services simultaneously.Islamic branding experience dan customer citizenship behaviour terhadap keputusan menggunakan layanan linkaja syariah menjadi fokus penelitian dikarenakan meningkatnya penggunaan digitalisasi keuangan syariah. Sample yang diperoleh 252 responden, teknik pengambilan sample menggunakan purposive sampling, yaitu pemilihan sample dengan kriteria tertentu. Hasil penelitian menunjukkan secara parsial islamic branding experience berpengaruh signifikan terhadap keputusan menggunakan layanan, Selanjutnya customer citizenship behaviour berpengaruh positif dan signifikan terhadap keputusan menggunakan layanan artinya semakin baik customer citizenship behaviour maka semakin meningkatkan keputusan menggunakan layanan. Secara simultan baik islamic branding experience dan customer citizenship behaviour berpengaruh secara bersamaan positif dan signifikan terhadap keputusan menggunakan layanan.","PeriodicalId":408549,"journal":{"name":"Etihad: Journal of Islamic Banking and Finance","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130003388","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}

{"title":"Faktor Yang Mempengaruhi Kepuasan dan Loyalitas Pengguna E-Channel pada Nasabah BSI KCP Ponorogo","authors":"M. Nurhidayati, Novi Kurnia Cahyani","doi":"10.21154/etihad.v1i2.3527","DOIUrl":"https://doi.org/10.21154/etihad.v1i2.3527","url":null,"abstract":"Technology that is growing rapidly penetrates all fields, including banking. Banking began to penetrate technology with the innovation of electronic channels or e-channels. Bank Syariah Indonesia KCP Ponorogo always strives to improve the ease and quality of service provided to increase customer satisfaction and loyalty. The results of interviews with customers showed that there are still customers who feel dissatisfied with e-channel provided by BSI and services that are still considered less than optimal which resulted in customers becoming dissatisfied and disloyal to BSI. This research aims to analyze the effect of ease and quality of service on customer satisfaction and loyalty and whether satisfaction can mediate the influence of ease and quality of service on customer loyalty. This research is a quantitative study with samples are BSI customers of e-channel users as many as 100 customers with sampling techniques are Incidental sampling. The data is collected by distributing questionnaires to a sample of 100 customers. The data is analyzed by the partial least square (PLS) method. The results showed that ease and quality of service affect customer satisfaction, ease has no effect on customer loyalty but the quality of service and customer satisfaction affect customer loyalty, In addition, customer satisfaction can mediate the influence of ease on customer loyalty and can mediate the influence of quality of service on customer loyalty. Based on these results, BSI can start improving the quality of existing services so that customer satisfaction and loyalty increase. In addition, there needs to be an easy guide to be followed by customers so that customers become active in using the e-channel facilities provided.Teknologi yang berkembang dengan pesat merambah semua bidang tidak terkecuali perbankan. Perbankan mulai merambah teknologi dengan adanya inovasi yaitu adanya electronic channel atau e-channel. Bank Syariah Indonesia KCP Ponorogo senantiasa berusaha meningkatkan kemudahan dan kualitas pelayanan yang diberikan untuk meningkatkan kepuasan dan loyalitas nasabah. Hasil wawancara dengan nasabah menunjukkan bahwa masih adanya nasabah yang merasa tidak puas dengan e-channel yang disediakan oleh BSI serta pelayanan yang masih dianggap kurang optimal hingga mengakibatkan nasabah menjadi tidak puas dan tidak loyal pada BSI. Penelitian ini bertujuan untuk menganalisis pengaruh kemudahan dan kualitas pelayanan terhadap kepuasan dan loyalitas nasabah serta apakah kepuasan mampu memediasi pengaruh kemudahan dan kualitas pelayanan terhadap loyalitas nasabah. Penelitian ini merupakan penelitian kuantitatif dengan sampel  nasabah BSI pengguna e-channel sebanyak 100 nasabah dengan teknik pengambilam sampel Insidental sampling. Data dikumpulkan dengan menyebarkan angket kepada sampel 100 nasabah. Data dianalisis dengan metode partial least square (PLS). Hasil penelitian menunjukkan bahwa kemudahan dan kualitas pelayanan berpengaruh pada kepuasan nasabah","PeriodicalId":408549,"journal":{"name":"Etihad: Journal of Islamic Banking and Finance","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134158569","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}

{"title":"Urgensi Karakter dalam Analisa Pembiayaan Murabahah di Bank Syariah Indonesia","authors":"Yuli Anggraini","doi":"10.21154/etihad.v1i2.3529","DOIUrl":"https://doi.org/10.21154/etihad.v1i2.3529","url":null,"abstract":"The character of the customer is very important to analyze in the process of financing analysis. Character is an aspect of personal nature and concerns the depth of an individual's soul, so that character becomes difficult to identify. The purpose of this study was to determine whether Bank Syariah Indonesia KCP Nganjuk also conducted an in-depth character analysis. This field research uses a qualitative approach, with data collection techniques carried out using interviews and documentation. The data processing technique is done by data reduction, data presentation, and then conclusions. The results of this study are discrepancies in several points in the assessment using character analysis because at Bank Syariah Indonesia KCP Nganjuk implements 5C completely, although according to them, the character is important, the character can change along with financial conditions, economic conditions such as because of covid-19, dishonest customer character, manipulated business or work conditions, both stocks of goods and suppliers, purchases of goods are not by was proposed so that customer breaks his promise and does not fulfill his responsibility to repay the financing to the bank.Karakter nasabah adalah hal yang sangat penting untuk dianalisisis dalam proses analisis pembiayaan. Karakter merupakan aspek dengan sifat pribadi dan menyangkut kedalaman jiwa seorang individu, sehingga karakter menjadi sulit untuk dikenali. Tujuan penelitian ini adalah untuk mengetahui apakah Bank Syariah Indonesia KCP Nganjuk melakukan analisis karakter secara mendalam. Penelitian lapangan ini menggunakan pendekatan kualitatif, dengan teknik pengumpulan data wawancara dan dokumentasi. Teknik pengolahan data dilakukan dengan reduksi data, penyajian data, dan kemudian menarik kesimpulan. Hasil penelitian menunjukkan ketidaksesuaian dalam beberapa poin pada penilaian dengan menggunakan analisis karakter, karena di  Bank Syariah Indonesia KCP Nganjuk menerapkan 5C secara lengkap, walaupun menurut mereka karakter adalah hal penting. Namun karakter bisa berubah seiring dengan kondisi keuangan, kondisi ekonomi seperti karena adanya covid-19, karakter nasabah yang tidak jujur, kondisi usaha, atau pekerjaan yang dimanipulasi baik stok barang dan supllier, pembelian barang tidak sesuai dengan yang diajukan, sehingga nasabah ingkar janji dan tidak memenuhi tanggung jawabnya untuk mengangsur pembiayaannya kepada pihak bank.","PeriodicalId":408549,"journal":{"name":"Etihad: Journal of Islamic Banking and Finance","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122901447","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}

{"title":"Implementasi Restrukturisasi Murabahah di Masa Pandemi Covid-19 pada Bank BJB Syariah KCP Bogor","authors":"Riesha Mawarni Baity, Trisiladi Supriyanto, Siwi Nugraheni","doi":"10.21154/etihad.v1i2.3246","DOIUrl":"https://doi.org/10.21154/etihad.v1i2.3246","url":null,"abstract":"The purpose of this study was to determine the implementation of murabaha financing restructuring at Bank BJB Syariah Bogor Branch and the implementation of financing restructuring based on POJK Number 48/POJK.03/2020 and DSN MUI Fatwa Number 47,47,49/DSN -MUI/II/2005 at Bank BJB Syariah Bogor Branch. This study uses qualitative research with a case study approach using data collection techniques through observation, interviews with three informants, and documentation of related parties from the Bank BJB Syariah Bogor branch. The results showed that the practice of restructuring murabaha financing at Bank BJB Syariah KCP Bogor was carried out as an effort to save non-performing financing. The implementation of restructuring when viewed from POJK, especially POJK 48 shows several important points that must be considered by banks. Bank BJB Syariah KCP Bogor, has guidelines for determining debtors affected by COVID-19. In addition, the implementation of the restructuring takes into account the DSN MUI Fatwa No. 47,48,49, regarding the settlement of problematic murabaha financing, the absence of additional costs, and the conversion of the contract.Tujuan penelitian ini adalah untuk mengetahui implementasi restrukturisasi pembiayaan murabahah pada Bank BJB Syariah cabang Bogor dan implementasi restrukturisasi pembiayaan berdasarkan POJK Nomor 48/POJK.03/2020 dan Fatwa DSN MUI No. 47,47,49/DSN-MUI/II/2005 di Bank BJB Syariah cabang Bogor. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan studi kasus menggunakan teknik pengumpulan data melalui observasi, wawancara dengan tiga informan dan dokumentasi terhadap pihak yang terkait dari Bank BJB Syariah cabang Bogor. Hasil dari penelitian menunjukkan bahwa praktek restrukturisasi pembiayaan murabahah di Bank BJB Syariah KCP Bogor dijalankan sebagai upaya penyelamatan pembiayaan yang bermasalah. Pelaksanaan restrukturisasi jika ditinjau dari POJK, khususnya POJK 48 menunjukkan beberapa poin penting yang harus diperhatikan oleh perbankan. Bank BJB Syariah KCP Bogor, memiliki pedoman untuk menetapkan debitur yang terdampak COVID-19. Selain itu pelaksanaan restrukturisasi memperhatikan Fatwa DSN MUI No 47,48,49, mengenai penyelesaian pembiayaan murabahah  bermasalah, tidak adanya tambahan biaya dan konversi akad.","PeriodicalId":408549,"journal":{"name":"Etihad: Journal of Islamic Banking and Finance","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114151476","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}