TRANSFORMATION OF SHARIA FINANCIAL INSTITUTIONS THE CASE OF ACEH: POLITICS, STRATEGY AND IMPLEMENTATION
Keywords:
Transformation Islamic Financial Institutions Strategy and Actual Application
Abstract
Aceh Special Region Government Authority which carried out mass transformation of conventional financial institutions in Aceh. Based on Aceh Qanun Number 11 of 2018 concerning Sharia Financial Institutions, conventional financial institutions are given 3 years from 2019-2022 to transform conventional financial institutions into Islamic financial institutions. The results of empirical-normative research, data sourced from interviews and observations, and sourced from normative data, namely Qanun Aceh Number 11 of 2018 concerning Sharia Financial Institutions. The approach used is legislation, case study approach, and conceptual approach. This research states that the transformation of financial institutions stems from the philosophy of culture and community life that adheres to the Quran and Sunnah. This philosophy is realized through strengthening legal politics in the form of Aceh Qanun Number 8 of 2014 and Aceh Qanun Number 11 of 2018.
References
Aceh, Bank. “Sejarah Singkat.” https://www.bankaceh.co.id/?page_id=82, Diakses Pada Tanggal 14 September 2021.
Afrizal, Muhar. “Transformasi Bank Konvensional Ke Bank Syariah Di Aceh.” https://www.kompasiana.com/muharafrizal/5f3646bc097f36180c7c8072/transformasi-bank-konvensional-ke-bank-syariah-di-aceh, Diakses Pada Tanggal 21 Desember 2022.
Aini, Nur. “Nasabah Bank Aceh Setuju Beralih Ke Syariah.” https://republika.co.id/berita/ekonomi/syariah-ekonomi/16/05/25/o7piy k382-nasabah-bank-aceh-setuju-beralih-ke-syariah, Diakses Pada Tanggal 25 Oktober 2022.
Alamad, Samir., Hidayah, Nunung Nurul., And Lowe, Alan. “A Shared Boundary Object: Financial Innovation And Engineering In Islamic Financial Institutions.” British Accounting Review, Vol. 53, No. 3, 2021. https://doi.org/ 10.1016/j.bar.2020.100958.
Alidar, Emk., Dan Maulana, Muhammad. "Peluang Dan Tantangan Penerapan Qanun Nomor 11 Tahun 2018 Tentang Lembaga Keuangan Syariah Di Aceh." Jurnal Penelitian Pendidikan Guru Sekolah Dasar, Vol. 6, 2016.
Alwi, Zulfahmi., Parmitasari, Rika Dwi Ayu., And Syariati, Alim. “An Assessment On Islamic Banking Ethics Through Some Salient Points In The Prophetic Tradition.” Heliyon, 2021. https://doi.org/10.1016/j.heliyon.2021.e07103.
Al-Yasa’, Abu Bakar. Syariat Islam Di Provinsi Aceh Darussalam. Banda Aceh: Dinas Syariat Islam, 2005.
Astuti, Sri. “Agama, Budaya Dan Perubahan Sosial Perspektif Pendidikan Islam Di Aceh.” Jurnal Mudarrisuna: Media Kajian Pendidikan Agama Islam, Vol. 7, No. 1, 2017. https://doi.org/10.22373/jm.v7i1.1900.
Bitar, Mohammad., Hassan, M. Kabir., And Walker, Thomas. “Political Systems And The Financial Soundness Of Islamic Banks.” Journal Of Financial Stability, Vol. 31, 2017. https://doi.org/10.1016/j.jfs.2017.06.002.
Choiruzzad, Shofwan Al Banna., And Nugroho, Bhakti Eko. “Indonesia’s Islamic Economy Project And The Islamic Scholars.” Procedia Environmental Sciences, Vol. 17, 2013. https://doi.org/10.1016/j.proenv.2013.02.114.
Dakhoir, Ahmad. Hukum Syariah Compiance Di Perbankan Syariah. Yogyakarta: K-Media, 2017.
Dakhoir, Ahmad. “The Fatwa Authorities Of National Syaria Council Of Majelis Ulama Indonesia In Supporting The Principle Of Syariah Compliance.” Journal of Legal, Ethical and Regulatory Issues, Vol. 22, No. 1, 2019.
Departemen Perizinan Dan Informasi Perbankan Otoritas Jasa Keuangan. “Statistik Perbankan Syariah Per Maret 2021. ” https://www.ojk.go.id/id/kanal/ syariah/data-dan-statistik/statistik-perbankan-syariah/Pages/Statistik-Per bankan-Syariah---Maret-2021.aspx, Diakses Pada Tanggal 14 September 2021.
Dewi, Ernita. "Transformasi Sosial dan Nilai Agama." Substantia: Jurnal Ilmu-Ilmu Ushuluddin. Vol. 14, 2012. https://doi.org/10.22373/SUBSTANTIA.V14I1 .4834.
Fadl, Khaled M. Abou El. Atas Nama Tuhan: Dari Fikih Otoriter Ke Fikih Otoritatif. Jakarta: PT. Serambil Ilmu Semesta, 2004.
Farag, Hisham., Mallin, Chris., And Ow-Yong, Kean. “Corporate Governance In Islamic Banks: New Insights For Dual Board Structure And Agency Relationships.” Journal Of International Financial Markets, Institutions And Money, Vol. 54, 2018. https://doi.org/10.1016/j.intfin.2017.08.002.
Hartanto, Agus., And Fatwa, Nur. “The Geostrategy Of Sharia Banking Merger In Indonesia.” Scientific Research Journal (SCIRJ), Vol. 8, 2020. https://doi.org /10.31364/SCIRJ/v8.i12.2020.P1220829.
Hasan, Nurul Ichsan. Perbankan Syariah (Sebuah Pengantar). Jakarta: GP Press Group, 2014.
Hassan, M. Kabir., And Aliyu, Sirajo. “A Contemporary Survey Of Islamic Banking Literature.” Journal Of Financial Stability, Vol. 34, 2018. https://doi.org/10. 1016/j.jfs.2017.11.006.
Indonesia, Peraturan Presiden Republik. Pasal 1 angka (3) dan (4) Undang-Undang Nomor 10 Tahun 1998 Tentang Perbankan, 1998.
———. Pasal 1 angka (32) Undang-Undang Republik Indonesia Nomor 21 Tahun 2008 Tentang Perbankan Syariah, 2008.
Indonesia, Badan Pusat Statistik Republik. “Jumlah Penduduk Provinsi Aceh Menurut Kabupaten/Kota Tahun 2017-2019." https://aceh.bps.go.id/static table/2020/02/24/247/jumlah-penduduk-provinsi-aceh-menurut-ka bupat en-kota-tahun-2017-2019-.html, Diakses Pada Tanggal 10 Maret 2022.
Islam, Dewan Syariat. Qanun Aceh Nomor 8 Tahun 2014 Tentang Pokok-Pokok Syariat Islam, 2014.
Islam, Dinas Syariat. Peraturan Daerah Provinsi Daerah Istimewa Aceh Nomor 5 Tahun 2000 Tentang Pelaksanaan Syariat Islam, 2000.
———. Qanun Aceh Nomor 11 Tahun 2018 Tentang Lembaga Keuangan Syariah, 2018.
Izzeldin, Marwan., Johnes, Jill., Ongena, Steven., Pappas, Vasileios., And Tsionas, Mike. “Efficiency Convergence In Islamic And Conventional Banks.” Journal Of International Financial Markets, Institutions And Money, Vol. 70, 2021. https://doi.org/10.1016/j.intfin.2020.101279.
Jauhola, Marjaana. Scraps Of Hope In Banda Aceh: Gendered Urban Politics In The Aceh Peace Process. Scraps Of Hope In Banda Aceh: Gendered Urban Politics In The Aceh Peace Process. United Kingdom: Helsinki University Press, 2020.
Keuangan, Otoritas Jasa. “Snapshot Perbankan Syariah Indonesia 2019.” 2019.
———. “Snapshot Perbankan Syariah Indonesia 2020.” 2020.
Kok, Seng Kiong., And Filomeni, Stefano. “The Holding Behavior Of Shariah Financial Assets Within The Global Islamic Financial Sector: A Macroeconomic And Firm-Based Model.” Global Finance Journal, 2020. https://doi.org/10.1016 /j.gfj.2020.100557.
Latif, Abdul. Wawancara Pribadi. 21Februari 2021.
Marzuki, Peter Mahmud. Penelitian Hukum. Jakarta: Kencana, 2010.
Mcfate, Montgomery. “A Military Anthropologist Looks At Islamic Insurgency In Aceh.” Orbis, Vol. 62, No. 4, 2018. https://doi.org/10.1016/j.orbis.2018.08. 007.
Mensi, Walid., Hammoudeh, Shawkat., Tiwari, Aviral Kumar., And Al-Yahyaee, Khamis Hamed. “Impact Of Islamic Banking Development And Major Macroeconomic Variables On Economic Growth For Islamic Countries: Evidence From Panel Smooth Transition Models.” Economic Systems, Vol. 44, No. 1, 2020. https://doi.org/10.1016/j.ecosys.2019.100739.
Meslier, Celine., Risfandy, Tastaftiyan., And Tarazi, Amine. “Islamic Banks’ Equity Financing, Shariah Supervisory Board, And Banking Environments.” Pacific Basin Finance Journal, Vol. 62, 2020. https://doi.org/10.1016/j.pacfin.2020. 101354.
Mollah, Sabur., And Zaman, Mahbub. “Shari’ah Supervision, Corporate Governance, And Performance: Conventional Vs Islamic Banks.” Journal Of Banking And Finance, Vol. 58, 2015. https://doi.org/10.1016/j.jbankfin.2015.04.030.
Pelu, Ibnu Elmi As. “The Conferment Of Customary Dayak Title In Central Kalimantan: Authority And Legal Implications.” Journal of Legal, Ethical and Regulatory Issues, Vol. 23, No. 5, 2020.
Puspaningtyas, Lida. “Qanun Aceh Bisa Tambah Pangsa Pasar Perbankan Syariah.” https://www.republika.co.id/berita/ekonomi/syariah-ekonomi/ppz884383 /qanun-aceh-bisa-tambah-pangsa-pasar-perbankan-syariah, Diakses Pada Tanggal 20 Januari 2021.
Rizvi, Syed Aun R., Narayan, Paresh Kumar., Sakti, Ali., And Syarifuddin, Ferry. “Role Of Islamic Banks In Indonesian Banking Industry: An Empirical Exploration.” Pacific Basin Finance Journal, Vol. 62, 2020. https://doi.org/10.1016/j. pacfin.2019.02.002.
Safiullah, Md. “Financial Stability Efficiency Of Islamic And Conventional Banks.” Pacific Basin Finance Journal, Vol. 68, 2021. https://doi.org/10.1016/j .pacfin.2021.101587.
Salman, Asma., and Nawaz, Huma. “Islamic Financial System and Conventional Banking: A Comparison.” Arab Economic and Business Journal, Vol. 13, No. 2, 2018. https://doi.org/10.1016/j.aebj.2018.09.003.
Shabri, M. Abd Majid,, Zikran, Ghrina., Agustina, Maulidar., Kamal, Maulana., And Wahid, Nazaruddin A. Optimalisasi Peran Lembaga Keuangan Syariah Dalam Peningkatan Perekonomian Aceh Yang Bebas Riba: Analisis Penguatan Implementasi Qanun Aceh No. 11 Tahun 2018 Tentang Lembaga Keuangan Syariah. Aceh: Dinas Syariat Islam Aceh, 2022.
Shah, Ritesh., And Cardozo, Mieke Lopes. “Education And Social Change In Post-Conflict And Post-Disaster Aceh, Indonesia.” International Journal Of Educational Development, Vol. 38, 2014. https://doi.org/10.1016/j .ijedudev.2014.06.005.
Slater, Angus M. “Khaled Abou El Fadl’s Methodology Of Reform.” Journal Of Law, Religion And State, Vol. 4, No. 3, 2016. https://doi.org/10.1163/22124810-00403003.
Soekanto, Soerjono., And Mamudji, Sri. Penelitian Normatif. Jakarta: Rajawali Press, 2010.
Sunggono, Bambang. Metodologi Penelitian Hukum. Jakarta: Rajawali Press, 2012.
Syam, Fauzi Cut. “Bank Indonesia: Keberadaan Qanun Lembaga Keuangan Syariah Membuat Sektor Riil Bergairah.” https://www.ajnn.net/news/bank-indonesia-keberadaan-qanun-lembaga-keuangan-syariah-membuat-sektor-riil-bergairah/index.html, Diakses Pada Tanggal 12 September 2022.
Trinugroho, Irwan., Santoso, Wimboh., Irawanto, Rakianto., And Pamungkas, Putra. “Is Spin-Off Policy An Effective Way To Improve Performance Of Islamic Banks? Evidence From Indonesia.” Research In International Business And Finance, Vol. 56, 2021. https://doi.org/10.1016/j.ribaf.2020.101352.
Ulina, Sri., And Majid, M. Shabri Abd. “A Comparative Analysis Of Resilience Of Islamic And Conventional Banks In Indonesia.” Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, Vol. 11, No. 2, 2020. https://doi.org/10.18326 /muqtasid.v11i2.88-103.
Yusuf, Ayus Ahmad., Santi, Nur., And Rismaya, Erin. “The Efficiency Of Islamic Banks: Empirical Evidence From Indonesia.” Journal Of Asian Finance, Economics And Business, Vol. 8, No. 4, 2021. https://doi.org/10.13106/jafeb.2021.vol8 .no4.0239.
Afrizal, Muhar. “Transformasi Bank Konvensional Ke Bank Syariah Di Aceh.” https://www.kompasiana.com/muharafrizal/5f3646bc097f36180c7c8072/transformasi-bank-konvensional-ke-bank-syariah-di-aceh, Diakses Pada Tanggal 21 Desember 2022.
Aini, Nur. “Nasabah Bank Aceh Setuju Beralih Ke Syariah.” https://republika.co.id/berita/ekonomi/syariah-ekonomi/16/05/25/o7piy k382-nasabah-bank-aceh-setuju-beralih-ke-syariah, Diakses Pada Tanggal 25 Oktober 2022.
Alamad, Samir., Hidayah, Nunung Nurul., And Lowe, Alan. “A Shared Boundary Object: Financial Innovation And Engineering In Islamic Financial Institutions.” British Accounting Review, Vol. 53, No. 3, 2021. https://doi.org/ 10.1016/j.bar.2020.100958.
Alidar, Emk., Dan Maulana, Muhammad. "Peluang Dan Tantangan Penerapan Qanun Nomor 11 Tahun 2018 Tentang Lembaga Keuangan Syariah Di Aceh." Jurnal Penelitian Pendidikan Guru Sekolah Dasar, Vol. 6, 2016.
Alwi, Zulfahmi., Parmitasari, Rika Dwi Ayu., And Syariati, Alim. “An Assessment On Islamic Banking Ethics Through Some Salient Points In The Prophetic Tradition.” Heliyon, 2021. https://doi.org/10.1016/j.heliyon.2021.e07103.
Al-Yasa’, Abu Bakar. Syariat Islam Di Provinsi Aceh Darussalam. Banda Aceh: Dinas Syariat Islam, 2005.
Astuti, Sri. “Agama, Budaya Dan Perubahan Sosial Perspektif Pendidikan Islam Di Aceh.” Jurnal Mudarrisuna: Media Kajian Pendidikan Agama Islam, Vol. 7, No. 1, 2017. https://doi.org/10.22373/jm.v7i1.1900.
Bitar, Mohammad., Hassan, M. Kabir., And Walker, Thomas. “Political Systems And The Financial Soundness Of Islamic Banks.” Journal Of Financial Stability, Vol. 31, 2017. https://doi.org/10.1016/j.jfs.2017.06.002.
Choiruzzad, Shofwan Al Banna., And Nugroho, Bhakti Eko. “Indonesia’s Islamic Economy Project And The Islamic Scholars.” Procedia Environmental Sciences, Vol. 17, 2013. https://doi.org/10.1016/j.proenv.2013.02.114.
Dakhoir, Ahmad. Hukum Syariah Compiance Di Perbankan Syariah. Yogyakarta: K-Media, 2017.
Dakhoir, Ahmad. “The Fatwa Authorities Of National Syaria Council Of Majelis Ulama Indonesia In Supporting The Principle Of Syariah Compliance.” Journal of Legal, Ethical and Regulatory Issues, Vol. 22, No. 1, 2019.
Departemen Perizinan Dan Informasi Perbankan Otoritas Jasa Keuangan. “Statistik Perbankan Syariah Per Maret 2021. ” https://www.ojk.go.id/id/kanal/ syariah/data-dan-statistik/statistik-perbankan-syariah/Pages/Statistik-Per bankan-Syariah---Maret-2021.aspx, Diakses Pada Tanggal 14 September 2021.
Dewi, Ernita. "Transformasi Sosial dan Nilai Agama." Substantia: Jurnal Ilmu-Ilmu Ushuluddin. Vol. 14, 2012. https://doi.org/10.22373/SUBSTANTIA.V14I1 .4834.
Fadl, Khaled M. Abou El. Atas Nama Tuhan: Dari Fikih Otoriter Ke Fikih Otoritatif. Jakarta: PT. Serambil Ilmu Semesta, 2004.
Farag, Hisham., Mallin, Chris., And Ow-Yong, Kean. “Corporate Governance In Islamic Banks: New Insights For Dual Board Structure And Agency Relationships.” Journal Of International Financial Markets, Institutions And Money, Vol. 54, 2018. https://doi.org/10.1016/j.intfin.2017.08.002.
Hartanto, Agus., And Fatwa, Nur. “The Geostrategy Of Sharia Banking Merger In Indonesia.” Scientific Research Journal (SCIRJ), Vol. 8, 2020. https://doi.org /10.31364/SCIRJ/v8.i12.2020.P1220829.
Hasan, Nurul Ichsan. Perbankan Syariah (Sebuah Pengantar). Jakarta: GP Press Group, 2014.
Hassan, M. Kabir., And Aliyu, Sirajo. “A Contemporary Survey Of Islamic Banking Literature.” Journal Of Financial Stability, Vol. 34, 2018. https://doi.org/10. 1016/j.jfs.2017.11.006.
Indonesia, Peraturan Presiden Republik. Pasal 1 angka (3) dan (4) Undang-Undang Nomor 10 Tahun 1998 Tentang Perbankan, 1998.
———. Pasal 1 angka (32) Undang-Undang Republik Indonesia Nomor 21 Tahun 2008 Tentang Perbankan Syariah, 2008.
Indonesia, Badan Pusat Statistik Republik. “Jumlah Penduduk Provinsi Aceh Menurut Kabupaten/Kota Tahun 2017-2019." https://aceh.bps.go.id/static table/2020/02/24/247/jumlah-penduduk-provinsi-aceh-menurut-ka bupat en-kota-tahun-2017-2019-.html, Diakses Pada Tanggal 10 Maret 2022.
Islam, Dewan Syariat. Qanun Aceh Nomor 8 Tahun 2014 Tentang Pokok-Pokok Syariat Islam, 2014.
Islam, Dinas Syariat. Peraturan Daerah Provinsi Daerah Istimewa Aceh Nomor 5 Tahun 2000 Tentang Pelaksanaan Syariat Islam, 2000.
———. Qanun Aceh Nomor 11 Tahun 2018 Tentang Lembaga Keuangan Syariah, 2018.
Izzeldin, Marwan., Johnes, Jill., Ongena, Steven., Pappas, Vasileios., And Tsionas, Mike. “Efficiency Convergence In Islamic And Conventional Banks.” Journal Of International Financial Markets, Institutions And Money, Vol. 70, 2021. https://doi.org/10.1016/j.intfin.2020.101279.
Jauhola, Marjaana. Scraps Of Hope In Banda Aceh: Gendered Urban Politics In The Aceh Peace Process. Scraps Of Hope In Banda Aceh: Gendered Urban Politics In The Aceh Peace Process. United Kingdom: Helsinki University Press, 2020.
Keuangan, Otoritas Jasa. “Snapshot Perbankan Syariah Indonesia 2019.” 2019.
———. “Snapshot Perbankan Syariah Indonesia 2020.” 2020.
Kok, Seng Kiong., And Filomeni, Stefano. “The Holding Behavior Of Shariah Financial Assets Within The Global Islamic Financial Sector: A Macroeconomic And Firm-Based Model.” Global Finance Journal, 2020. https://doi.org/10.1016 /j.gfj.2020.100557.
Latif, Abdul. Wawancara Pribadi. 21Februari 2021.
Marzuki, Peter Mahmud. Penelitian Hukum. Jakarta: Kencana, 2010.
Mcfate, Montgomery. “A Military Anthropologist Looks At Islamic Insurgency In Aceh.” Orbis, Vol. 62, No. 4, 2018. https://doi.org/10.1016/j.orbis.2018.08. 007.
Mensi, Walid., Hammoudeh, Shawkat., Tiwari, Aviral Kumar., And Al-Yahyaee, Khamis Hamed. “Impact Of Islamic Banking Development And Major Macroeconomic Variables On Economic Growth For Islamic Countries: Evidence From Panel Smooth Transition Models.” Economic Systems, Vol. 44, No. 1, 2020. https://doi.org/10.1016/j.ecosys.2019.100739.
Meslier, Celine., Risfandy, Tastaftiyan., And Tarazi, Amine. “Islamic Banks’ Equity Financing, Shariah Supervisory Board, And Banking Environments.” Pacific Basin Finance Journal, Vol. 62, 2020. https://doi.org/10.1016/j.pacfin.2020. 101354.
Mollah, Sabur., And Zaman, Mahbub. “Shari’ah Supervision, Corporate Governance, And Performance: Conventional Vs Islamic Banks.” Journal Of Banking And Finance, Vol. 58, 2015. https://doi.org/10.1016/j.jbankfin.2015.04.030.
Pelu, Ibnu Elmi As. “The Conferment Of Customary Dayak Title In Central Kalimantan: Authority And Legal Implications.” Journal of Legal, Ethical and Regulatory Issues, Vol. 23, No. 5, 2020.
Puspaningtyas, Lida. “Qanun Aceh Bisa Tambah Pangsa Pasar Perbankan Syariah.” https://www.republika.co.id/berita/ekonomi/syariah-ekonomi/ppz884383 /qanun-aceh-bisa-tambah-pangsa-pasar-perbankan-syariah, Diakses Pada Tanggal 20 Januari 2021.
Rizvi, Syed Aun R., Narayan, Paresh Kumar., Sakti, Ali., And Syarifuddin, Ferry. “Role Of Islamic Banks In Indonesian Banking Industry: An Empirical Exploration.” Pacific Basin Finance Journal, Vol. 62, 2020. https://doi.org/10.1016/j. pacfin.2019.02.002.
Safiullah, Md. “Financial Stability Efficiency Of Islamic And Conventional Banks.” Pacific Basin Finance Journal, Vol. 68, 2021. https://doi.org/10.1016/j .pacfin.2021.101587.
Salman, Asma., and Nawaz, Huma. “Islamic Financial System and Conventional Banking: A Comparison.” Arab Economic and Business Journal, Vol. 13, No. 2, 2018. https://doi.org/10.1016/j.aebj.2018.09.003.
Shabri, M. Abd Majid,, Zikran, Ghrina., Agustina, Maulidar., Kamal, Maulana., And Wahid, Nazaruddin A. Optimalisasi Peran Lembaga Keuangan Syariah Dalam Peningkatan Perekonomian Aceh Yang Bebas Riba: Analisis Penguatan Implementasi Qanun Aceh No. 11 Tahun 2018 Tentang Lembaga Keuangan Syariah. Aceh: Dinas Syariat Islam Aceh, 2022.
Shah, Ritesh., And Cardozo, Mieke Lopes. “Education And Social Change In Post-Conflict And Post-Disaster Aceh, Indonesia.” International Journal Of Educational Development, Vol. 38, 2014. https://doi.org/10.1016/j .ijedudev.2014.06.005.
Slater, Angus M. “Khaled Abou El Fadl’s Methodology Of Reform.” Journal Of Law, Religion And State, Vol. 4, No. 3, 2016. https://doi.org/10.1163/22124810-00403003.
Soekanto, Soerjono., And Mamudji, Sri. Penelitian Normatif. Jakarta: Rajawali Press, 2010.
Sunggono, Bambang. Metodologi Penelitian Hukum. Jakarta: Rajawali Press, 2012.
Syam, Fauzi Cut. “Bank Indonesia: Keberadaan Qanun Lembaga Keuangan Syariah Membuat Sektor Riil Bergairah.” https://www.ajnn.net/news/bank-indonesia-keberadaan-qanun-lembaga-keuangan-syariah-membuat-sektor-riil-bergairah/index.html, Diakses Pada Tanggal 12 September 2022.
Trinugroho, Irwan., Santoso, Wimboh., Irawanto, Rakianto., And Pamungkas, Putra. “Is Spin-Off Policy An Effective Way To Improve Performance Of Islamic Banks? Evidence From Indonesia.” Research In International Business And Finance, Vol. 56, 2021. https://doi.org/10.1016/j.ribaf.2020.101352.
Ulina, Sri., And Majid, M. Shabri Abd. “A Comparative Analysis Of Resilience Of Islamic And Conventional Banks In Indonesia.” Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, Vol. 11, No. 2, 2020. https://doi.org/10.18326 /muqtasid.v11i2.88-103.
Yusuf, Ayus Ahmad., Santi, Nur., And Rismaya, Erin. “The Efficiency Of Islamic Banks: Empirical Evidence From Indonesia.” Journal Of Asian Finance, Economics And Business, Vol. 8, No. 4, 2021. https://doi.org/10.13106/jafeb.2021.vol8 .no4.0239.
Published
2023-09-24
How to Cite
KURNIAWAN, Rahmad; SUKMANA, Enriko Tedja; DAKHOIR, Ahmad.
TRANSFORMATION OF SHARIA FINANCIAL INSTITUTIONS THE CASE OF ACEH: POLITICS, STRATEGY AND IMPLEMENTATION.
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah, [S.l.], v. 6, n. 2, p. 131-152, sep. 2023.
ISSN 2621-4644.
Available at: <https://e-journal.metrouniv.ac.id/FINANSIA/article/view/7533>. Date accessed: 04 may 2024.
doi: https://doi.org/10.32332/finansia.v6i2.7533.
Section
Articles
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
