BASIC SHARIAH BANKING

PERINGATAN! SEBELUM MENGGUNAKAN REFERENSI INI, HARAP DIBACA DENGAN BAIK, KOREKSI JIKA ADA KESALAHAN, PAHAMI ISINYA AGAR ANDA MENJADI MANUSIA YANG CERDAS! JANGAN ASAL COPY PASTE SAJA YA

Bank of Moslem law one of its target is profit oriented as financial institution intermediasi beside as institute of baitul maal. Bank of Moslem law can accept the fund coming from zakat , infak, alms, hibah, or other social fund which among other things come the ta’zir. Bank of Moslem law also channel it social fund coming from communal ownership of money to communal ownership organizer (nadzir) as according to will ;desire of communal ownership giver (wakif). social Function execution have to pursuant to Statute of Management of Zakat and Statute of Wakaf.

Pembiayaan adalah suatu proses, mulai dari analisis kelayakan pembiayaan sampai pada realisasinya. Namun realisasi pembiayaan bukanlah tahap terakhir dari proses pembiayaan. Setelah realisasi pembiayaan, maka pejabat bank syariah perlu melakukan pemantauan dan pengawasan pembiayaan. Aktivitas ini memiliki aspek dan tujuan tertentu. Untuk itu perlu dibicarakan hal-hal yang terkait dengan aktivitas pemantauan dan pengawasan pembiayaan.

Abstract The perpetrators of Islamic financial industry and business to maintain the aspects of shariah compliance (shariah compliance) as a means of preventing possible risks and fraud in the real sector. Likewise challenges to financial product innovation must be made by adjusting the benefits, the dynamics of society and global economic conditions. Islamic values ​​are capable and exist in business competition, trade in the era of modern globalization as well as maintaining the sustainability of Islamic banking in Indonesia. Compliance function as an ex-ante (preventive) action and measure, to ensure policies, rules, systems and procedures, and business activities undertaken by Bank Islam. To that end, Islamic Bank is obliged to understand all applicable laws and regulations, so it becomes the responsibility of every individual from the highest level of the Board of Directors to the lowest level employees of the Bank. Similarly, Islamic banking product innovation refers to shariah standards and shariah governance, guided by international standards, fulfillment of integrity and quality of Islamic banking human resources, suitability of contracts, and do not harm society as a consumer. In the future DSN needs to involve competent sharia experts in their fields. During this time members of DPS is still dominant derived from members of the National Sharia Council like that. Though there are still many syariah experts outside the DSN who have scientific competence comprehensively, both financial economics and sharia. It should be noted that the condition of competent experts in the past 10 years is different from now. The acceleration of sharia economic education to give birth to scientists is so fast. So fiqur-competent sharia economic scientist figure should be appreciated to guard and guarantee the implementation of compliance to sharia. In addition, it should be noted that, in order to ensure a better future compliance sharia, the Sharia Supervisory Board of DPS is not enough to understand finance and banking as well as not only Muslim scholars and intellectuals who do not understand the operational banking and financial economics. Keywords: Compliance, Innovation of Sharia Products.

A. Pengertian Pembiayaan Menurut M. Syafi'i Antonio (2001;160), Pembiayaan adalah pemberian fasilitas penyediaan dana untuk memenuhi kebutuhan pihak-pihak yang merupakan defisit unit.

RIVEN AFRIANSYAH, 2020

PEMBIAYAAN SYARIAH,PRODUK BANK SYARIAH

Laporan keuangan merupakan alat yang sangat penting untuk memperoleh informasi sehubungan dengan posisi keuangan dan hasil yang telah dicapai oleh perusahaan atau badan usaha yang bersangkutan. Laporan keuangan sangat berkaitan erat dengan proses akutansi yang merupakan kegiatan mencatat, mengklasifikasikan data keuangan dari satu badan usaha dimana aktifitasnya berhubungan dengan produksi barang dan jasa. Laporan keuangan perusahaan lazimnya diterbitkan secara periodik, tahunan, semester, triwulan, bulanan bahkan harian. Ditinjau dari sudut pandang manajemen, laporan keuangan merupakan media untuk mengkomunikasikan performance keuangan perusahaan yang telah dikelola kemudian ditunjukan kepada pihak-pihak yang berkepentingan, sedangkan ditinjau dari sudut pandang pemakai, informasi akutansi diharapkan dapat digunakan sebagai dasar untuk pengambilan keputusan yang rasional dalam praktek bisnis yang sehat.