Bank Aceh Syariah Research Articles

Penggunaan dan Pengungkapan Pendapatan Non Halal Pada Perbankan Syariah di Indonesia

Use and disclosure of non-halal income in Islamic banking in Indonesia to analyze the use and disclosure of non-halal income in the financial statements of Islamic banking in Indonesia. The purpose of this study is to find out whether Islamic banking in Indonesia has explained the use and disclosure of non-halal income. The research method used is a qualitative method with a descriptive approach. The data used is a type of secondary data. The secondary data referred to in this study was taken from the annual reports of Islamic Commercial Banks (BUS) in Indonesia for the 2020-2021 period which have been published on the official website of each bank that is a member of Islamic Commercial Banks (BUS). Meanwhile, the reports referred to in this study include non-halal income financial reports, both those that are an integral part of a report and those that stand alone. The population in this study is all Islamic Commercial Banks (BUS) in Indonesia for the 2020-2021 period. The results of the research show that in 2021 only Bank Aladin Syariah does not have non-halal sources of income. Meanwhile, for other banks, namely Bank Panin Dubai Syariah in 2020 and 2021, it does not explain the use and acquisition of non-halal income. Other banks such as Bank Bukopin Syariah, Bank Aceh Syariah, BTPN Syariah, BCA Syariah, BJB Syariah, and BSI have explained the source and use of benevolent funds in their financial reports.

PENGARUH INKLUSI KEUANGAN SYARIAH TERHADAP PERTUMBUHAN USAHA MIKRO KECIL DAN MENENGAH DI BANK ACEH SYARIAH SUTOMO KCP KOTA MEDAN

This study aims to determine: 1). Knowing the effect of Islamic financial inclusion on the growth of micro, small and medium enterprises at Bank Aceh Syariah Sutomo KCP Medan City, and 2). Analyzing the efforts made in accelerating access to Islamic finance to encourage micro, small and medium enterprises to grow. This research is a survey research. The population in this study is the customer user of the Sharia Bank Sutomo KCP Medan City. The sampling technique used purposive sampling with a total sample of 10 people. The data collection technique uses a questionnaire that has been tested for validity and reliability.The data analysis technique used is simple regression. The results of this study indicate that: 1). Islamic financial inclusion has an effect on the growth of micro, small and medium enterprises mediated by Sharia Bank Sutomo KCP Medan City, the indirect effect significance.2). In this study, the data fulfills a normal distribution. The results show that Islamic financial inclusion has an influence on the growth of micro, small and medium enterprises.

DETERMINAN KEPUTUSAN PENGAMBILAN KREDIT (Studi Kasus pada Nasabah KPR Subsidi Bank Aceh Syariah Cabang Langsa)

This study aims to determine the effect of service quality, procedures and regulatory understanding on credit decisions (a case study on subsidized mortgage customers at Bank Aceh Syariah Langsa Branch). The population of this research is customers who take subsidized mortgage housing at Bank Aceh Syariah Langsa City as many as 153 people. The sampling technique used purposive sampling method and in determining the sample used the Slovin formula. Data collection was done by distributing questionnaires to 60 respondents. The data obtained were then analyzed using SPSS (Statistical Package for the Social Science) version 24. The research method used was quantitative research and analyzed using multiple linear regression. The results of this study indicate that service quality has a significant effect on credit decisions at Bank Aceh Syariah. Procedures have a significant effect on credit decisions at Bank Aceh Syariah. Understanding of regulations has a significant effect on credit decisions at Bank Aceh Syariah. Service quality, procedures and understanding of regulations have a significant effect on credit decisions at Bank Aceh Syariah. The result of the coefficient of determination test is the Adjusted R Square value of 0.742. That is, the variables of Service Quality, Procedure, and Regulatory Understanding simultaneously have a significant effect on Credit Decision Making by 74%, while the remaining 26% are influenced by other variables outside this research model.

Loyalitas Nasabah Bank Aceh Syariah di Kota Medan (Tinjauan terhadap Nasabah di Luar Provinsi Aceh)

This study aims to analyze the effect of religiosity, brand image and Islamic brand love on the loyalty of Bank Aceh customers in Medan City. The research sample is the Acehnese people who live in the city of Medan. This research is a type of quantitative research. The sampling technique used is non-probability sampling for the sample of Bank Aceh Syariah customers, and purposive sampling for leaders, managers and marketing. Data collection techniques used are interviews, observation and distributing questionnaires. The results show that the X1 regression coefficient, 0.346 or 34.6%, is positive, which means that if the religiosity variable has increased by 1%, the level of customer loyalty will increase by 0.346. Then the X2 regression coefficient, 0.175 or 17.5% is positive, meaning that if the brand image variable has increased by 1%, the level of customer loyalty of Bank Aceh Medan will increase by 0.175. And the X3 regression coefficient, 0.289 or 28.9% is positive, meaning that if the Islamic brand love variable has increased by 1%, the level of customer loyalty of Bank Aceh Medan City has increased by 0.289.

Strategi Pemasaran Produk Tabungan Seulanga Ib Pada PT. Bank Aceh Syariah Capem Lhok Nibong

This study aims to determine the mechanism for opening Seulanga Ib savings and marketing strategies at PT Bank Aceh Syariah Capem Lhok Nibong. The type of data used in this study is primary data. Data collection techniques were carried out through Field Research with direct observation and interview methods on the target object, namely Bank Aceh Syariah Capem Lhok Nibong, Pante Bidari District, East Aceh Regency in order to obtain data that was in accordance with actual conditions in the field. The data obtained are presented descriptively. The results obtained by K from this study are that there is a mechanism for opening a Seulanga iB savings account, the conditions that must be attached and the conditions for opening a Seulanga iB savings account, including: 1) Submit a photocopy of a valid identity card such as an ID card or driver's license. 2) Fill in the font of the Seulanga iB savings form. 3) The initial deposit for opening a Seulanga Savings account is IDR 100,000 (one million rupiah) for the next deposit, a minimum of IDR 100,000 (one hundred thousand rupiah). The marketing strategy carried out by PT. Bank Aceh Syariah Capem Lhok Nibong in marketing the Seulanga iB Savings product is carried out in various ways including: a) Direct Selling, b) Cross Selling, c) Open Table, d) Advertising, and e) Sales Promotion.

ISLAMIC COMMERCIAL BANK BUSINESS STRATEGY DURING GLOBAL PANDEMIC OUTBREAK

In 2020, the Covid-19 pandemic and how to handle it colored the development of the global economy. Millions of people have died and some are now out of work after being laid off. The pandemic has reduced world consumption, production, investment, and trade activities. The government and regulators side adjusting the benchmark interest rate and issuing relaxation and restructuring rules to prevent a bigger impact and encourage economic recovery. Using descriptive qualitative methods, this study tries to explore the business strategies implemented by five Islamic commercial banks with the largest assets, namely Bank Syariah Mandiri, Bank Rakyat Indonesia Syariah, Bank Nasional Indonesia Syariah, Bank Muamalat Indonesia, and Bank Aceh Syariah. all Islamic commercial banks optimize the digitization of services, both financing and fundraising. Focus on low-cost funds and conduct temporarily credit relaxation and restructuring for debtors who are experiencing financial difficulties due to the pandemic

ANALYSIS OF THE IMPACT OF COVID-19 ON SERVICE QUALITY AT PT. BANK ACEH SHARIA KPO BANDA ACEH

The services provided by employees are a reflection of the service quality of a bank. Good service quality will determine the success and progress of the bank. During the current Covid-19 pandemic, the quality of bank services can decline and experience obstacles so that the services provided are less than optimal. This research was conducted at PT. Bank Aceh Syariah Operational Head Office, with a qualitative descriptive approach and using primary and secondary data. Informants in this study were employees and customers of PT. Bank Aceh Syariah KPO Lamprit. The results showed that the Covid-19 pandemic did not harm the quality of service at PT. Bank Aceh Syariah, both from the aspect of collecting and distributing funds. The services provided by Bank Aceh to customers have been optimal and carried out following the Operating Standards (SOP) that were in effect during the Covid-19 pandemic. This is evidenced by the fulfillment of the six dimensions of service well, namely: dimensions of legal compliance (compliance of law), assurance (assurance), reliability (reliability), tangible (tangible), empathy (empathy), and responsiveness (responsiveness).

TINJAUAN QANUN ACEH NOMOR 5 TAHUN 2016 TENTANG PENCABUTAN QANUN NOMOR 9 TAHUN 2014 TENTANG PEMBENTUKAN BANK ACEH SYARI’AH

The existence of Qanun Number 5 of 2016 concerning the Revocation of Qanun Number 9 of 2014 concerning the Establishment of the Aceh Sharia Bank has caused disputes among Acehnese elite figures. For the government, the revocation of Qanun Number 9 of 2014 is a step to speed up conversion. Meanwhile, according to M. Jafar, the implementation of the conversion of Bank Aceh from the conventional system to sharia does not require Qanun, except for the formation of a new bank or spin off (separation). In fact, the Financial Services Authority (OJK) instructed the Aceh government to revoke Qanun Number 9 of 2014 to speed up conversion permits from the Financial Services Authority. So that the authors are interested in exploring deeper information about the reasons for the Aceh government to revoke Qanun Number 9 of 2014 concerning the establishment of Bank Aceh Syariah in the form of a spin off. This type of research is a library research using a normative juridical approach, namely Qanun Number 5 of 2016 concerning the revocation of Qanun Number 9 of 2014 concerning the Establishment of the Aceh Sharia Bank. From this research, it can be seen that the Aceh Qanun which was issued in 2014 and then revoked by the Aceh government in 2016 is not a requirement to obtain a license to convert Conventional Aceh Bank into sharia.

ANALISIS KESESUAIAN PRODUK TABUNGAN HAJI DENGAN AKAD WADIAH BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) SYARIAH 2020 STUDI KASUS PADA PT BANK ACEH SYARIAH

This study aims to determine the suitability of Hajj savings products with wadiah contracts based on Sharia Financial Accounting Standards (SAK) applied to PT Bank Aceh Syariah whether they are in accordance with the accounting treatment in them. This research is a type of descriptive qualitative research, data collection techniques by means of interviews, observations, literature studies. The results of this study indicate that PT Bank Aceh Syariah has implemented a wadiah contract in accordance with Sharia Financial Accounting Standards (SAK) for Hajj savings products.

The Influence of Marketing Mix towards Consumer Purchase Intention: The Case of Bank Aceh Syariah

This article examines the influence of Marketing Mix (4Ps) on consumer buying decisions on Islamic banking products, savings, and mortgages. This research method is quantitative. This research population of Bank Aceh Syariah customers using Smart-PLS and surveyed with a Likert scale. The results showed that Price and Place have a highly positive impact on consumer decisions. In contrast, the promotion positively impacts consumer decisions on the sharia mortgage account at Bank Aceh Syariah.

The Influence of Boss Phubbing on Employee Performance Mediated by Leader-member Exchange (LMX) and Trust in the Head Office of PT. Bank Aceh Syariah

This study was find out how the boss phubbing role in employee performance is mediated by the leader-member exchange (LMX) and trust in the head office of PT. Bank Aceh Syariah (BAS). The total population was 228 people, and the research respondents were taken as much as the population and analyzed through SEM-AMOS. The results found that boss phubbing negatively affects employee performance, trust, and LMX, meanwhile, LMX positively affects employee performance and partially mediates the boss phubbing effect on employee performance, and trust also positively affects employee performance and partially mediates the boss phubbing effect on employee performance. This means that the BAS employee performance improvement model is a function of lowering the phubbing boss and increasing LMX and trust.

The Effect of Religiosity and Job Placement on Work Loyalty through Work Motivation of Employees of Bank Aceh Syariah Tapak Tuan Aceh Selatan Branch

This study aims to analyze the effect of religiosity and job placement on work loyalty mediated by work motivation. This research was conducted at Bank Aceh Syariah Tapak Tuan Aceh Selatan Branch (BAS Asel Branch), with a population of 150 people. To determine the sample, the saturated sampling technique was used. Data were analyzed using AMOS-SEM statistical equipment. Data were collected by interviewing and distributing questionnaires. The results prove that Religiosity, Job Placement, Motivation, and Work loyalty of BAS Asel Branch have not gone well; significantly, religiosity and job placement affect work motivation and work loyalty, Work motivation affects work loyalty; and significantly Work motivation partially mediates the effect of religiosity and job placement on work loyalty at BAS Asel Branch. These results figure that the condition of implementing variables in the model in general is still not going well, and the model of improving BAS Asel Branch work loyalty is the functions of strengthening their religiosity, matching their job placements, and increasing their work motivation

The Effect of Sharia Trust and Compliance on Consumer Loyalty through Commitment and Customer Intimacy in PT Bank Aceh Sharia

This study aims to examine the effect of trust and sharia compliance on consumer loyalty through commitment and customer intimacy at PT Bank Aceh Syariah Operational Headquarters (BAS-KPO). The population is all BAS-KPO customers, totaling 300,078 customers. The sample was determined using a simple random sampling technique so that a total sample of 260 people was obtained. The measurement scale used is the Likert Summarated Rating Scale. The research model was analyzed using SEM-AMOS statistical equipment. The test results prove that trust and sharia compliance affect commitment, customer intimacy, and consumer loyalty; Trust, sharia compliance, commitment, and customer intimacy affect consumer loyalty; and commitment and customer intimacy partially mediate the effect of trust and sharia compliance on BAS-KPO consumer loyalty. This finding reveals that the model of increasing consumer loyalty in BAS-KPO is a function of increasing trust, sharia compliance, commitment, and customer intimacy. These findings prove that this research model can be the basis for the development of further research models, and for practical references, especially research subjects to review their strategies.

THE EFFECT OF CAREER DEVELOPMENT ON EMPLOYEE ENGAGEMENT WITH ORGANIZATIONAL COMMITMENT AS AN INTERVENING VARIABLE AT PT. BANK ACEH SYARIAH HEAD OFFICE

This study aims to examine how career development can affect employee engagement mediated by organizational commitment to employees of PT. Bank Aceh Syariah Head Office (Bank Aceh KPO). The survey was conducted to collect data by distributing questionnaires to a sample of 195 respondents who are employees of Bank Aceh KPO. The analysis method used Structural Equation Modeling (SEM). The result proves that career development affects organizational commitment, organizational commitment affects employee engagement, career development affects employee engagement, and career development affects employee engagement through organizational commitment. The model test also proves that organizational commitment is a variable that functions as a partial mediator. It becomes clear that the model of increasing employee engagement at Bank Aceh KPO is a function of better career development, and stronger organizational commitment.

Does Financing Decision-Making by Regional Government-Owned Syariah Banks Depend on Financial-Information Quality and Managers' Characteristic?

This study examines the impact of financial information quality on managers’ financing decision-making. It also investigates the role of managers’ characteristics – educational background, gender, and working period – on the relationship between the quality of financial statement information and financing decision-making. The samples were finance managers at Bank Aceh Syariah, a Syariah bank owned by the regional government in Aceh, consisting of 24 finance managers at the branch offices and 86 finance managers at sub-branches that spread throughout Aceh. The data was obtained by using a questionnaire distributed using google form. A multivariate analysis was used to test the hypothesis. The results showed that the quality of financial statement information has a positive effect on financing decisions. It becomes the basis for managers in making financing decisions in Islamic banks owned by local governments. Managers’ characteristics do not influence financing decisions and do not strengthen or weaken managers in making financing decisions based on financial statements. The result confirms hypothesis 1, however, it does not support any other hypotheses regarding finance managers’ characteristics. Therefore, it is suggested for future research to broaden and compare the characteristics of finance managers of national Islamic banks in Indonesia and Islamic banks from other countries to capture comprehensive results.

The Effect of Position Promotion and Motivation on The Performance at Aceh Sharia Bank Employees Branch Office Beurawe Banda Aceh City

This study aims to determine the effect of position promotion and motivation on employee performance at Bank Aceh Syariah at the Beurawe Sub-Branch Office, Banda Aceh City, the hypothesis states that the factors of job promotion (X1) and motivation (X2) affect employee performance at Bank Aceh Syariah KCP Beurawe Banda Aceh. The results of this study indicate that job promotion has a significant influence on employee motivation at Bank Aceh Syariah at the Beurawe Sub-Branch Office, Banda Aceh City. Based on the computer output above, the correlation coefficient in the study obtained a value of 0.922 where with this value there is a relationship between the independent variable and the dependent variable is 92.2%. This means that promotion factors (X1) and motivation (X2) have a very strong relationship to employee performance at Bank Aceh Syariah KCP Beurawe Banda Aceh.

Pengaruh Promosi dan Keunggulan Produk Terhadap Peningkatan Jumlah Nasabah Gadai Emas (Rahn) Pada PT. Bank Aceh Syariah Cabang Jeuram Nagam Raya

This study aims to determine the effect of promotion and product excellence on increase in the number of gold pawn customers (rahn) at PT. Bank Aceh Syariah Jeuram Nagan Raya Branch. This research method uses quantitative methods with data collection techniques through distributing questionnaires to 90 respondents, namely gold pawn customers (rahn) PT. Bank Aceh Syariah Jeuram Nagan Raya Branch. The partial test results show that the promotion variable has no effect on increasing the number of gold pawning customers (rahn). While the product excellence variable has an effect on increasing the number of gold pawn customers (rahn). Furthermore, the results of the simultaneous test show that the promotion and product excellence variables together have a significant effect on increasing the number of gold pawning customers (rahn) at PT. Bank Aceh Syariah Nagan Raya Branch.

Analisis Efektivitas Pembiayaan Murabahah Terhadap Usaha Mikro Kecil dan Menengah Di Aceh Dalam Upaya Pengentasan Kemiskinan (Studi Pada PT. Bank Aceh Syariah Kantor Pusat Operasional)

The problem of poverty in Aceh, with various factors, has made Aceh the poorest region in Sumatra in 2021. One of the efforts to overcome it is by developing the MSME sector. Therefore, the existence of financing at Bank Aceh Syariah is expected to be able to effectively overcome these problems. This study aims to determine the effectiveness of murabahah financing for Micro, Small, and Medium Enterprises in Aceh in poverty alleviation efforts, specifically for the City of Banda Aceh. The method used in this research is qualitative with a descriptive approach. The data sources used were primary and secondary with the techniques of observation, interviews, and documentation studies The results showed that the murabahah financing at PT. Bank Aceh Syariah Operational Headquarters for MSMEs is effective in poverty alleviation efforts, it can be seen that after receiving financing, MSMEs are able to increase income, develop businesses, and create jobs.

Spin-Off and Profitability of Indonesian Islamic Banking

The economic system could not be separated from the role of banking, either in funding, financing, or both. Today, Islamic bank was becoming an alternative banking service which had given new nuances to the business, both in terms of providing working capital or investment. This study aimed to investigate the effect of spin-off on Islamic Banks’ profitability with three control variables as market share, efficiency, and liquidity. This study used a quantitative approach from quarterly data from March 2013 to December 2019. The samples were two spin-off Islamic banks, namely Bank Aceh Syariah and Bank Tabungan Pensiunan Nasional Syariah. Based on the results of data analysis using the Ordinary Least Square technique, it was found that the spin-off, liquidity, and efficiency had significant impacts on the spin-off Islamic banks’ profitability. The market share has no significant effect on the profitability of Islamic banks

The Effect of Work Behavior and Knowledge Management toward Organizational Performance through Employee Performance at PT Bank Aceh Syariah, Aceh-Indonesia

This study examined the effect of work behavior and knowledge management on employee performance and organizational performance, the effect of employee performance on organizational performance, and the mediation effect of employee performance between work behavior and knowledge management on organizational performance at PT Bank Aceh Syariah. The sample used in this study was 120 respondents using the Census method. The analytical tool used was path analysis with the help of SEM Amos 21. The results showed that work behavior and knowledge management had a positive and significant effect on employee performance. Work behavior and knowledge management had a positive and significant effect on organizational performance. In addition, employee performance had a positive and significant influence on organizational performance. The result of the mediation effect analysis revealed that employee performance fully mediated the effect of work behavior on organizational performance, and employee performance fully mediated knowledge management on organizational performance. Keywords: Work Behavior, Knowledge Management, Employee Performance and Organizational Performance.