Abstract
Value at Risk is defined as an estimate of the maximum loss of an investment over a given period and a given confidence level. The purposes of this research is to understand the size of financial risk and net return of mudharabah deposit on Islamic bank using Value at Risk (VaR) approach. Objects of this research is quarterly financial report of Bank Syariah Mandiri, for three years, 2013-2015. VaR analysis shows that investment mudaraba deposits at Bank Syariah Mandiri as measured by VaR approach to investment risk (VaRmean) in 2013 amounted to 0.30%, and a net return of 0.54%, in 2014 the mean VaR 0.18%, and the net return 0.62%, in 2015 the mean VaR of 0.25%, and a net return of 0.55%. Keywords : Value at Risk ( VaR ), risk, net return, mudharabah deposit
Highlights
Objects of this research is quarterly financial report of Bank Syariah Mandiri, for three years, 2013-2015
Value at Risk is defined as an estimate of the maximum loss of an investment over a given period and a given confidence level
The purposes of this research is to understand the size of financial risk and net return of mudharabah deposit on Islamic bank using Value at Risk (VaR) approach
Summary
Menurut Prabowo (2009:91) menjelaskan jenis investasi dasar dalam pandangan Islam yang termasuk produk penghimpunan dana (funding) perbankan syariah selain giro dan tabungan adalah deposito. Investasi deposito mudharabah yaitu simpanan yang penarikannya hanya dapat dilakukan pada waktu tertentu menurut perjanjian antara penyimpan dengan bank yang bersangkutan dengan menerapkan sistem bagi hasil keuntungan. BAGI HASIL PADA BANK SYARIAH Dalam sistem ekonomi Islam, bunga dapat dinyatakan sebagai riba yang “haram” hukumnya menurut syariah Islamiyah. Perhitungan bagi hasil menurut profit sharing adalah perhitungan bagi hasil yang berdasarkan pada laba dari pengelola dana, yaitu pendapatan usaha dikurangi dengan beban usaha untuk mendapatkan pendapatan usaha tersebut. Sedangkan perhitungan bagi hasil menurut revenue sharing adalah perhitungan bagi hasil berdasarkan pada revenue (pendapatan) dari pengelola dana, yaitu pendapatan usaha sebelum dikurangi dengan beban usaha untuk mendapatkan pendapatan usaha tersebut.
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