BNI Syariah Research Articles

Implementasi Islamic Corporate Governance Dalam Mengelevasi Corporate Social Responsbility

This study aims to determine the Corporate Social Responsibility (CSR) programs with their suitability to Islamic Corporate Governance (ICG) carried out by BNI Syariah KCU Makassar. This study used a descriptive qualitative research method. Data collection used in depth interview to informants and information from internet as a complement. The results of this study are, first, the CSR program implemented by BNI Syariah KCU Makassar always follows the Central BNI Syariah Program. Second, CSR program of BNI Syariah KCU Makassar is accordance with ICG based on the mandate value and the concept of maqashid sharia. Third, the implementation of ICG values in CSR program of BNI Syariah KCU Makassar is able to evaluate CSR and has met the principles of transparency and accountability

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP LABA BANK SYARIAH

This research is motivated by a phenomenon that knowledge and understanding of forms of accountability are carried out by a company to its environment, when a major contribution, the better the image of the company and also increasing public confidence to entrust part of the funds entrusted to the Bank Syariah. Furthermore, with the increasing number of third party funds acquisition is expected to affect the profit Islamic Bank, and vice versa. In this case the researchers analyzed the effect of the allocation of the disclosure of Corporate Social Responsibility Qardh Fund and Zakat Fund, Infaq and Shadaqah against Profit Islamic Bank. The problem of this research is there a significant relationship between Corporate Social Responsibility Qardh Funds and Zakat Fund, Infaq and Shadaqah simultaneously against Profit Islamic Bank. The purpose of this study was to determine the influence of Corporate Social Responsibility Qardh Fund and Zakat Fund, Infaq and Shadaqah against Profit Islamic Bank and how significant influence. This study uses a quantitative method or approach with cross sectional study design. This study uses a type of associative research. The data used is the time series. Source of data used are secondary data semesters Financial Statements PT. Bank BNI Syariah, PT. Bank Syariah Mandiri and PT. Bank Mega Syariah consisting of sources and uses of qardh, sources and uses of funds ZIS and profit and/or loss with the observation period 2010-2014. The results showed that in partial funds qardh no significant effect on earnings Islamic Bank, while variable zakat, infaq and shadaqah significant effect on Profit Islamic Bank. Simultaneously showed that both variables are analyzed had an influence on earnings Islamic Bank and prove that variable Qardh Fund and Zakat Fund, Infaq and Shadaqah have a significant impact on Profit Islamic Bank.

Stock Valuation Analysis of Islamic Bank in Related to Forming Holding

This study aims to estimate the fair value of equity per share and to analyze undervalued or overvalued value of the company PT. Bank BRI Syariah Tbk. Result on this study combine market approach, book value approach and discount of future cash flow approach, so it can deliver comprehensive result. On the other side, this study or valuation specialize on financial industry due to uniqueness and complexity of the industry. PT. Bnk BRI Syariah Tbk was chosen, because of the plan ot the ministry of state-owned enterprises of the Republic of Indonesia to merge 3 sharia banks such as PT Bank BRI Syariah Tbk, PT Bank Syariah Mandiri, and PT Bank BNI Syariah. Only, PT Bank BRI Syariah is public company. This research is a descriptive analysis, the data and information used are secondary data from PT Bank BRI Syariah Tbk through its annual report, while other data used come from data and reports from other supporting institutions. This study uses three methods to value the share, free cash flow to equity, relative valuation, and abnormal earning. The conclusion is fair value of PT Bank BRI Syariah Tbk is IDR 482.47, so the value is undervalued.

Branchless banking and profitability in the Indonesian Islamic banking industry

Purpose – This study aims to examine the effect of branchless banking on the level of profitability in Islamic banks. Methodology – This study uses two Islamic banks that have implemented branchless banking (BRI Syariah and BTPN Syariah) and two Islamic banks that have not implemented this policy (BNI Syariah and Bukopin Syariah). This study uses regression analysis techniques with panel data. The model used in this study is the fixed effect model. Findings – This study shows that the branchless banking policy has a positive impact on profitability. This result implies that the implementation of branchless banking can improve the performance of Islamic banks in Indonesia. So, it is hoped that other Islamic banks can implement this branchless banking policy to overcome the limitations of their network. In addition, branchless banking can expand customer reach to areas that have not been served well by Islamic banks. Originality – Research on branchless banking in Islamic banks in Indonesia is still limited. There are only few studies comparing banks that have implemented branchless banking with banks that have not implemented this policy. Therefore, this research will contribute to a study that discusses branchless banking in Islamic banks in Indonesia, especially its impact on performance.

Analisis Efektivitas Distribusi Zakat pada Baitulmal Bank Syariah Indonesia

The Zakat Management Organization is a non-profit organization that is expected to be managed to provide more comprehensive benefits to the community, one of which is Baitulmaal, which is managed by a sharia bank. This study aims to analyze the effectiveness of the distribution of zakat in baitulmaal Indonesian Islamic banks. The research method uses a quantitative approach with a descriptive design. The population of this research is all Baitulmal Islamic banks in Indonesia. The sample selection in this study used purposive sampling with the following criteria: limited to Baitulmal Islamic banks, including in the category of book banks 3 & 4, have published financial data, do not include other Baitulmal institutions or government national zakat institutions. Based on the criteria, the samples selected according to the requirements are Baitul Maal Muamalat (BMM) Bank Muamalat Indonesia, BSM Umat, BRI Baitul Maal Foundation (YBM), Hasanah Titik Foundation (YHT) BNI Syariah. Measurement of Baitulmal Islamic banks' effectiveness on the dimensions of the intermediation function in the Zakat Core Principle (ZCP) Model. This study's findings indicate that in 2016 the level of effectiveness was in the fairly significant category. Meanwhile, 2017 and 2018 showed an increase in the significant type. The effectiveness of baitulmaal during this research period indicates the importance of management to improve performance so that zakat funds can be more targeted and useful

Effect of FDR, NPF and Inflation on the Profitability of Bank BNI Syariah

Purpose - This study aims to determine the effect of the amount of financing, financing problems and inflation on the profitability of Bank BNI Syariah. In addition, it is also to determine what variables have the most influence on the level of profitability.Method - This study uses secondary data from time series (time series). The research data is sourced from Bank BNI Syariah and BPS from the first quarter of 2011 to the first quarter of 2020. The data analysis method uses the Vector Error Correction Model (VECM) with the Eviews 10 software toolResult - The results showed that the amount of financing has a positive relationship with the profitability of Bank BNI Syariah. Non-performing financing and inflation have a negative relationship with the profitability of Bank BNI Syariah. Meanwhile, based on the variance decomposition, problematic financing is the variable that provides the largest contribution to the profitability of Bank BNI Syariah.Implication - The ratio of non-performing financing should be suppressed as much as possible so as not to reduce profitability.Originality- This study uses the VECM method to determine the factors that affect the profitability of Islamic banks.

SISTEM INFORMASI AKUNTANSI PEMBIAYAAN KONSUMTIV PADA PT. BANK BNI SYARIAH KC JAMBI

PT Bank BNI Syariah disbursed financing with various existing products, for the welfare of the people. PT. bank BNI Syariah promised that the funds collected by the people and would be utilized for the sake of the three other member of the community. PT Bank BNI Syariah at the time of distribution of financing. PT Bank BNI Syariah still uses the old method so it is less efficient becouse it only has to do simulations at the office. With this web-based application PT Bank BNI Syariah anywhere and anytime without having to print installment tables. The results achieved in the research of PT Bank BNI Syariah is a website based information system using Xampp, PHP and MySQl with this system is expected to be able to overcome existing problems and improve the quality of service to customers of PT Bank BNI Syariah. For PT BNI Syariah itself makes it easier for marketers to covecy financing simulations.

ANALISIS KEBIJAKAN AKUNTANSI ATAS PERLAKUAN ZAKAT AKTIVA PADA PT. BANK BNI SYARIAH CABANG MAKASSAR

Accounting Policy Analysis of Zakat Asset Treatment at PT. Bank BNI Syariah Makassar Branch. This research aims to determine the accounting policy for the zakah treatment of assets in PT.Bank BNI Syariah Makassar Branch and the influence of zakat on sharia accounting policies. The method of analysis used is descriptive qualitative analysis method by using data collection technique that is observation and interview. From the results of research conducted at PT.Bank BNI Syariah Branch of Makassar on accounting policy for the zakah treatment of assets. Where in the accounting policies that exist in PT. Bank BNI Syariah Branch of Makassar level of quality of information provided to the public, where the zakat management agency should be able to convince the public that BNI Syariah Bank Makassar Branch has the ability and capacity in achieving program objectives in accordance with Islamic Shari'a in the management of zakat that requires the resources human beings who have managerial skills, religious knowledge, sufficient technical skills.

AUDIT MANAJEMEN ATAS SISTEM BAGI HASIL PADA PT.BNI SYARIAH MAKASSAR

This study aims to determine the management audit of the revenue sharing system at PT. BNI Syariah Makassar. This research uses quantitative descriptive method where company data regarding management audit of financing and profit sharing systems and other data supporting research is collected and then the data is described and whether it is in accordance with PSAK 105 concerning Mudharabah Accounting. The object of the research is PT.BNI Syariah Makassar. The results of the study show that BNI Syariah Makassar is not fully in accordance with PSAK 105, because there are differences in terms of the distribution of business profits where BNI Syariah still uses the principle of revenue sharing while in PSAK 105 uses the principle of profit sharing or profit sharing.

OPTIMALISASI SKEMA BAGI HASIL SEBAGAI SOLUSI PERMASALAHAN PRINCIPAL-AGEN DALAM PEMBIAYAAN MUDHARABAH PADA PT. BANK SYARIAH CABANG MAKASSAR

This study aims to find out how to optimize the revenue sharing scheme so that it can be a Principal-Agent problem solution in mudharabah financing. This research was conducted at PT. Bank BNI Syariah Makassar Branch. This research uses qualitative descriptive analysis techniques. The type of data used is primary and secondary data. Primary data is obtained from the results of field research with direct interviews with the BNI Syariah Productive Funding Assistant in Makassar Branch. Secondary data is obtained from company documents and other sources related to research. The results of this study indicate that there are two Principal-Agent problems that occur in financing with mudharabah contracts, namely adverse selection and moral hazard. Determination of optimal profit sharing schemes, namely those that meet the utility of Islamic banks and customers, the problem of adverse selection and moral hazard that occurs in mudharabah financing can be minimized. Although mudharabah financing has a high risk, by optimizing the profit sharing scheme on mudharabah financing, the existing risks can be reduced and there will be an increase in the amount of mudharabah financing to Islamic banks.

PENGARUH KUALITAS PEMBIAYAAN TERHADAP TINGKAT PROFITABILITAS PERBANKAN SYARIAH (STUDI KASUS PADA PT. BNI SYARIAH CABANG MAKASSAR)

The results of this study are the quality of financing and the quality of human resources simultaneously have a significant effect on the effectiveness of income at PT. BNI Bank Syari'ah Makassar branch. The financing quality variable (X1) has a significant effect on the effectiveness of income (Y) at PT. BNI Bank Syari'ah Makassar branch. The variable quality of human resources (X2) has a significant effect on the effectiveness of income at PT. BNI Syariah Makassar branch. Between the independent variables and the dependent variable there is a strong relationship, this is evidenced by the value of the correlation coefficient (Multiple R), which means the higher the quality of financing and the quality of one's human resources, the higher the effectiveness of income positively. The coefficient of determination (R. Square) can be interpreted that changes in the two independent variables have a dominant influence on the dependent variable, while the remainder is caused by other variables not examined in this study.

STRATEGI KEUANGAN MATRIKS: ALAT BANTU KEPUTUSAN INVESTASI DAN PEMBIAYAAN PADA PERBANKAN SYARIAH DI INDONESIA

This study analyzes Islamic commercial banks' financial conditions using a matrix financial strategy, with its growth, investment decisions, and financing approach. The measuring instruments used are ROIC, WACC, and EVA. This research sample was 12 Islamic commercial banks in Indonesia, taken by using the purposive sampling technique. The results showed that 7 Islamic commercial banks were in quadrant three, i.e., BRI Syariah, BNI Syariah, Bank Syariah Mandiri, Bank Syariah Mega Indonesia, and Bank Panin Syariah. Then, there were four sharia commercial banks in quadrant two, namely Bank Syariah Bukopin, BCA Syariah, Maybank Syariah, and BTPN Syariah. There was one sharia commercial bank in quadrant 1, namely Bank Muamalat. Using a matrix financial strategy, Islamic commercial banks can develop strategies that lead to the effectiveness of investment decisions and financing decisions.
 Keywords : EVA, matrix financial strategy, ROIC, WACC

Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah Hasil Spin-Off dan Hasil Akuisisi

This research is a study that compares the financial performance of Sharia Commercial Bank spin-off and acquisition. This research used BJB Syariah Bank and BNI Syariah Bank as a sample from Syariah Bank of spin-off result meanwhile Bank BRI Syariah, Bank BCA Syariah, and Bank Syariah Bukopin as sample from Sharia Public Bank of acquisition result. This research uses annual data for the period 2015-2017. Data analysis technique used is different test by using hypothesis test Independent Sample T-Test and the Mann Whitney U Test. The results of this study indicate that from the results of different tests there is no significant difference from the financial performance of the Islamic Commercial Banks resulting from spin-offs and the results of Acquisitions in financial ratios CAR, ROA, FDR, NPF, and BOPO.

Rasio Kecukupan Pemenuhan Modal Minimum (KPPM) terhadap Eksposur Aktiva Tertimbang Menurut Resiko (ATMR) Bank Syariah

The banking world is inseparable from the aspect of capital. In running a business, capital is needed. Capital is a driving factor of various sectors of activity. In order for banks to develop healthily and be able to compete in international banking, bank capital must always follow the applicable international standards, which are determined by Banking For Internasional Sattlement (BIS) i.e. (CAR) by 8%. The purpose of this study is to review or analyze the Minimum Capital Adequacy Ratio (KPPM) to the Risk Weighted Assets (ATMR) of BNI Syari'ah 2018. To find out the bank can meet its capital well or not with the risk constraints that may arise from the assets owned. The results showed that the BNI Syariah Capital Adequacy Ratio Percentage was 19.24% from the comparison of Capital and Reserves with Risk Weighted Assets (ATMR). In need of an increase in the Minimum Capital Adequacy Ratio (KPPM) in BNI Syariah banks so that the bank can fulfill all obligations or minimize losses from the risks that occur.

Pengaruh Physical Evidence terhadap Loyalitas Nasabah Bank Syariah: Peran Kepuasan sebagai Variabel Pemediasi

This study analyzes the effect of physical evidence on customer satisfaction and loyalty of sharia banks in Banda Aceh. The sharia banks comprise Bank Aceh Syariah, BRI Syariah, BNI Syariah, Bank Mandiri Syariah, and Bank Danamon Syariah. Data gathering through distributing questionnaires to 250 customers who were determined by purposive sampling. Using multivariate statistical structural equation modeling (SEM) as a data analysis means, the study found that physical evidence has a positive effect on customer satisfaction and loyalty. The existence of customer satisfaction mediates the effect of physical evidence on customer loyalty. Keywords: Physical evidence, customer’s satisfaction, customer’s loyalty and structural equation modeling.

Implementasi Maqashid Syariah Dalam Pelayanan Custumer Service Bank Syariah (Studi Pada BNI Syariah KC Medan)

AbstractMaqashid al-sharia consists of two, namely maqaṣid and sharia. Maqashid means intention or purpose. The purpose (maqashid) can be achieved by means of taklif, and its implementation depends on the ability to understand the main sources of law, both Al-Qur'an and hadith.The purpose of this research with the title the implementation of maqhasid sharia in services at Bank Negara Indonesia Syariah Medan Branch is to see the implementation of services in Islamic banking in the field of customer service. The research was conducted at BNI Syariah Medan. This type of research is descriptive qualitative. Data collection methods in the research are using library research, observation and interviews. The sampling technique used random sampling. The types of data used in this study are primary and secondary data. The data analysis used in this study was descriptive by using literature studies in the form of muamalah fiqh books.The results showed that the implementation of maqashid sharia in services at Bank Negara Indonesia Syariah Medan Branch is appropriate, based on the indicators of educating the individuals (Tahzibul Fardh), upholding justice (Iqamah al-adl), and achieving prosperity (Maslahah).Keywords: Service, Maqashid sharia, Customer Service

Analisis Faktor-faktor Yang Mempengaruhi Likuiditas Bank BNI Syariah dan Bank BCA Syariah

The purpose of this research is to determine the analysis of the factors that affect the liquidity of Islamic banks at Bank BNI Syariah and Bank BCA Syariah in 2010-2018. This research uses descriptive quantitative research that uses secondary data sources in the form of financial reports. This research uses quantitative methods, where this method is used to test the hypothesis. Sources of data in this study are secondary data in the form of financial statements of Bank BNI Syariah and Bank BCA Syariah for 2010-2018 from the official website www.bnisyariah.co.id and www.bcasyariah.co.id which are supported by journals and reference books related to research, as well as other information related to this research. The population of this research is the financial statements of Bank BNI Syariah and Bank BCA Syariah in 2010-2018. The sampling technique used purposive sampling technique, the sample in this study was quarterly financial report data published for 9 consecutive years by Bank BNI Syariah and Bank BCA Syariah. The data used is secondary data from the official website www.bnisyariah.co.id and www.bcasyariah.co.id. The results showed that the CAR variable has a significant effect on Liquidity (FDR), the NPF variable has a significant effect on Liquidity (FDR), the TPF variable has no significant effect on Liquidity (FDR), simultaneously the CAR, NPF and TPF variables have a significant effect on Liquidity ( FDR).

Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah Hasil Spin-Off dan Hasil Akuisisi

This research is a study that compares the financial performance of Sharia Commercial Bank spin-off and acquisition. This research used BJB Syariah Bank and BNI Syariah Bank as a sample from Syariah Bank of spin-off result meanwhile Bank BRI Syariah, Bank BCA Syariah, and Bank Syariah Bukopin as sample from Sharia Public Bank of acquisition result. This research uses annual data for the period 2015-2017. Data analysis technique used is different test by using hypothesis test Independent Sample T-Test and the Mann Whitney U Test. The results of this study indicate that from the results of different tests there is no significant difference from the financial performance of the Islamic Commercial Banks resulting from spin-offs and the results of Acquisitions in financial ratios CAR, ROA, FDR, NPF, and BOPO.

Penerapan Tanggung Jawab Sosial Perbankan Syariah Milik Negara dengan Indeks Islamic Social Reporting

The issue of merging Islamic banking in Indonesia is important as an effort to increase market share and competitiveness, while the social responsibility practice of Islamic banking in Indonesia is in the lowest rank among Southeast Asian Muslim countries. Are two things important for public confidence in the Islamic banking industry in Indonesia, which has a less informative predicate and not implementing social activities performance. Purpose this paper to explaine implementation of social responsibility for state-owned Islamic banking. Qualitative descriptive research method using Ethnographic Content Analysis (ECA) technique from annual reports with purposive sampling technique are BNI Syariah, Bank Syariah Mandiri and BRI Syariah at 2014-2018 using the Islamic Social Reporting (ISR) Index by AAOIFI. The results showed are funding and investment with (68.89%), products and services (91.11%), employees (68.72%), society (75.15%), environment (46.67%), and corporate governance (88.44%), a whole revealed that the social responsibility of state-owned Islamic banking (73.16%). Conclusion predicate of implementing social responsibility is very informative (products and services as well as corporate governance), informative (funding and investment, employees, community) and less informative (environment) so that the implementation of social responsibility in state-owned Islamic banking is informative in the order of BSM, BNI Syariah and BRI Syariah,

Inorganic Strategy Priority and The Company Valuation Analysis of Pt Bank Bni Syariah to Become Buku III Bank

PT Bank BNI Syariah with a core capital of 4.4 trillion rupiahs, has a roadmap design to move up to BUKU III bank in 2020. One of the requirements to become a BUKU III bank is to have a core capital of 5 trillion rupiahs. With the current existing core capital, the company needs additional funding to meet those requirements. Inorganic Strategy is considered as the best option to add the company’s core capital. Using the Analytical Hierarchy Process (AHP) method, the author calculates the best possible Inorganic Strategy alternatives for the company, resulting in Initial Public Offering as the best alternatives. Thus, the company valuation is calculated to determine the fair value of the company for IPO. The company equity posture after IPO will be PT. Bank Negara Indonesia, Tbk. (79,95%), PT. BNI Life (0,05%) and public (20,00%). The company offered the share price at Rp 800 per share. Total equity gained after the public offering will be Rp 2,001 trillion, thus the new core capital of the company is Rp 6,4 trillion.