Statistik Perbankan Syariah (Islamic Banking Statistics)
MEI 2013 MAY
i
KATA PENGANTAR
FOREWORD
Statistik Perbankan Syariah (SPS) merupakan
media
publikasi
The Islamic Banking Statistics is
yang
a
menyediakan informasi mengenai data diterbitkan
setiap
bulan
Banking
oleh
kegiatan
In
perbankan syariah beserta
in
Islamic
Indonesia.
This
order
to
get
a
better
understanding about the data presented in this publication, we suggest that the
Guna memberikan pemahaman
readers go through the clarification,
yang tepat terhadap data yang disajikan,
abbreviations and glossary.
kami sarankan agar pembaca terlebih
We hope that this publication
dahulu memahami penjelasan, singkatan
gives benefit to our readers.
serta daftar istilah yang ada.
For questions or suggestions, kindly
Kami mengharapkan agar data disajikan
Industry
the
the stakeholders.
mengenai
perkembangannya.
yang
regarding
provides
Indonesia, to accomodate the needs of
kebutuhan intern Bank Indonesia dan ekstern
that
Directorate of Islamic Banking, Bank
Indonesia dan disusun untuk memenuhi pihak
publication
monthly publication is published by the
Direktorat Perbankan Syariah - Bank
kebutuhan
media
information
perbankan syariah di Indonesia. Statistik ini
i
dapat
send
memberikan
email
[email protected]
manfaat yang optimal bagi pembaca. Apabila pembaca ingin menyampaikan pertanyaan
atau
menghubungi
masukan,
kami
silakan
melalui
to:
email:
[email protected]
Directorate of Islamic Banking BANK INDONESIA
Direktorat Perbankan Syariah BANK INDONESIA
i
Statistik Perbankan Syariah (Islamic Banking Statistics), May 2013
DAFTAR ISIISI DAFTAR CONTENTS page Kata Pengantar
i
......................................................................................................................... Foreword Daftar Isi ...................................................................................................................................
ii
Contents Penjelasan
vii
................................................................................................................................. Clarification Daftar Singkatan
viii
....................................................................................................................... Abbreviations Daftar Istilah
ix
.............................................................................................................................. Glossary Tab. 1
Jaringan
Kantor
Perbankan
Syariah
(Islamic
Banking
Network)................................................................................................................ Tab. 2
Jaringan Kantor Individual Perbankan Syariah (Individual Islamic Banking Network)................................................................................................................
Tab. 3
of
Islamic
Rural
Bank
based
on
Location)..................................................................... Layanan
3
Syariah
(Office
Channeling)....................................................................... Tab. 5
4
Jumlah Pekerja di Perbankan Syariah (Number of Worker in Islamic Banking)..........
Tab. 6
5
Neraca Gabungan Bank Umum Syariah Commercial
Bank
dan
Islamic
dan Unit Usaha Syariah (Islamic
Business
Unit
Condensed
Balance
Sheet)................. Tab. 7
6
Neraca Gabungan Bank Pembiayaan Rakyat Syariah
(Islamic Rural Bank
Condensed
Balance
Sheet)..................................................................................... Tab. 8
2
Jumlah Bank Pembiayaan Rakyat Syariah (BPRS) Berdasarkan Lokasi (Number
Tab. 4
1
7
Laporan Laba Rugi Gabungan Bank Umum Syariah dan Unit Usaha Syariah (Islamic Commercial Bank dan Islamic Business Unit Condensed Income Statement)
8 ii
Statistik Perbankan Syariah (Islamic Banking Statistics), May 2013
Tab. 9
Laporan Laba Rugi Gabungan Bank Pembiayaan Rakyat Syariah (Islamic Rural
Bank
Condensed
Income
Statement................................................................................ Tab. 10
Biaya Promosi, Pendidikan dan Pelatihan
- Bank Umum Syariah dan Unit
Usaha Syariah (Cost of Promotion, Education and Commercial
Bank
9
and
Training - Islamic
Islamic
Business
Unit)....................................................................................... Tab. 11
10
Biaya Promosi, Pendidikan dan Pelatihan - Bank Pembiayaan Rakyat Syariah (Cost
of
Promotion,
Education
and
Training
-
Islamic
Rural
Bank).................................... Tab. 12
11
Rekening Administratif Bank Umum Syariah dan Unit Usaha Syariah
(Off-
Balance Sheet Account - Islamic Commercial Bank dan Islamic Business Unit)...................... Tab. 13
12
Rekening Administratif Sheet
Account
- Bank Pembiayaan Rakyat Syariah -
Islamic
Rural
(Off-Balance Bank
)............................................................................... Tab. 14
13
Komposisi DPK - Bank Umum Syariah dan Unit Usaha Syariah (Depositor Funds Composition of Islamic Commercial Bank and Islamic Business Unit).......................
Tab. 15
14
Komposisi DPK - Bank Pembiayaan Rakyat Syariah (Depositor Funds Composition
of
Islamic
Rural
Bank)........................................................................................... Tab. 16
15
Penempatan pada Bank Indonesia - Bank Umum Syariah dan Unit Usaha Syariah (Deposit in Bank Indonesia - Islamic Commercial Bank and Islamic Business Unit)..
Tab. 17
16
Surat Berharga yang Dimiliki Bank Umum Syariah dan Unit Usaha Syariah (Investment in Securities of Islamic Commercial Bank and Islamic Business Unit).....
Tab. 18
17
Komposisi Pembiayaan Yang Diberikan Bank Umum Syariah dan Unit Usaha Syariah (Financing Composition of
Islamic Commercial Bank and Islamic
Business Unit)....................................................................................................................... Tab. 19
Komposisi Pembiayaan Yang Diberikan Bank Pembiayaan Rakyat Syariah (Financing
Composition
of
Islamic
Rural
Bank........................................................ Tab. 20
18
19
Pembiayaan - Bank Umum Syariah dan Unit Usaha Syariah berdasarkan Sektor Ekonomi (Financing of Islamic Commercial Bank and Islamic Business Unit
based
on
Sector).............................................................................................. iii
Economic 20
Statistik Perbankan Syariah (Islamic Banking Statistics), May 2013
Tab. 21
Pembiayaan - Bank Pembiayaan Rakyat Syariah berdasarkan Sektor Ekonomi (Financing
of
Islamic
Rural
Bank
based
on
Economic
Sector)................................... Tab. 22
21
Pembiayaan - Bank Pembiayaan Rakyat Syariah berdasarkan Sektor Ekonomi (Financing
of
Islamic
Rural
Bank
based
on
Economic
Sector).................................... Tab. 23
22
Pembiayaan - Bank Umum Syariah dan Unit Usaha Syariah berdasarkan Jenis Penggunaan (Financing of Islamic Commercial Bank and Islamic Business Unit based
on
Type
of
Usage)........................................................................................ Tab. 24
Pembiayaan
-
Bank
Pembiayaan
Rakyat
Syariah
23
berdasarkan
Penggunaan (Financing of Islamic Rural Bank based on
Jenis
Type of
Usage)...................................... Tab. 25
24
Pembiayaan - Bank Umum Syariah dan Unit Usaha Syariah berdasarkan Golongan Pembiayaan (Financing of Islamic Commercial Bank and Islamic Business
Unit
based
on
Type
of
Financing)
................................................................................. Tab. 26
25
Pembiayaan - Bank Pembiayaan Rakyat Syariah berdasarkan Golongan Pembiayaan
(Financing
of
Islamic
Rural
Bank
based
on
Type
of
Financing).............. Tab. 27
26
Pembiayaan - Bank Umum Syariah dan Unit Usaha Syariah berdasarkan Kualitas Pembiayaan
(Financing of Islamic Commercial Bank and Islamic
Business
Unit
based
on
Collectibility)............................................................................................ Tab. 28
27
Pembiayaan - Bank Pembiayaan Rakyat Syariah
berdasarkan Kualitas
Pembiayaan
Bank
(Financing
of
Islamic
Rural
based
on
Collectibility).......................................... Tab. 29
28
Pembiayaan Non Lancar Bank Umum Syariah dan Unit Usaha Syariah berdasarkan Sektor Ekonomi
(Non Performing Financing of Islamic
Commercial Bank and Islamic Business
Unit based on Economic
Sector)................................................... Tab. 30
29
Pembiayaan Non Lancar - Bank Pembiayaan Rakyat Syariah berdasarkan Sektor Ekonomi (Non performing Financing of Islamic Rural Bank based on Economic Sector)................................................................................................................... .
Tab. 31
30
Pembiayaan Non Lancar - Bank Umum Syariah dan Unit Usaha Syariah berdasarkan Jenis Penggunaan (Non Performing Financing of Islamic iv
31
Statistik Perbankan Syariah (Islamic Banking Statistics), May 2013
Commercial
Bank
and
Islamic
Business
Unit
based
on
Type
of
Usage)......................................... Tab. 32
Pembiayaan Non Lancar - Bank Pembiayaan Rakyat Syariah berdasarkan Jenis Penggunaan (Non Performing Financing of Islamic Rural Bank based on Type
of
Usage)................................................................................................................... Tab. 33
Pembiayaan Non Lancar -
32
Bank Umum Syariah dan Unit Usaha Syariah.
berdasarkan Golongan Pembiayaan (Non Performing Financing of Islamic Commercial
Bank
and
Islamic
Business
Unit
based
on
Type
of
Financing)................ Tab. 34
33
Pembiayaan Non Lancar -
Bank Pembiayaan Rakyat Syariah berdasarkan
Golongan Pembiayaan (Non Performing Financing of Islamic Rural Bank based on
Type
of
Financing).................................................................................................. Tab. 35
34
Jumlah rekening Bank Umum Syariah dan Unit Usaha Syariah (Number of Account
of
Islamic
Commercial
Bank
and
Islamic
Business
Unit)............................................ Tab. 36
35
Jumlah rekening Bank Pembiayaan Rakyat Syariah (Number of Account of Islamic
Rural
Bank)............................................................................................................. Tab. 37
36
Ekuivalen tingkat imbalan/bagi hasil/fee/bonus - Bank Umum Syariah dan Unit Usaha Syariah (Equivalent rate of return/profit sharing/fee/bonus of Islamic Commercial
Bank
and
Islamic
Business
Unit)........................................................... Tab. 38
37
Ekuivalen tingkat imbalan/bagi hasil/fee/bonus - Bank Pembiayaan Rakyat Syariah (Equivalent rate of return/profit sharing/fee/bonus of Islamic Rural Bank )...............
Tab. 39
38
Rasio Keuangan Bank Umum Syariah dan Unit Usaha Syariah (Financial Ratios
of
Islamic
Commercial
Bank
and
Islamic
Business
Unit)................................................ Tab. 40
39
Rasio Keuangan Bank Pembiayaan Rakyat Syariah (Financial Ratios of Islamic
Rural
Bank)..................................................................................................................... . Tab. 41
40
Jumlah Bank Pembiayaan Rakyat Syariah Berdasarkan Total Aset (Number of Islamic
Rural
Bank
based
on
Total
Assets)............................................................... Tab. 42
41
Volume Transaksi PUAS (Volume of Transaction of Interbank Islamic Money Market)…............................................................................................................... v
42
Statistik Perbankan Syariah (Islamic Banking Statistics), May 2013
Tab. 43
Rata-rata Tingkat Imbalan Sertifikat IMA (Weighted Average Rate of Return of IMA Certificate)......................................................................................................
Tab. 44
Total Aset Gross, Pembiayaan, Dana Pihak Ketiga, FDR
43
dan NPF Bank
Umum Syariah dan Unit Usaha Syariah berdasarkan Propinsi (Total of Gross Assets, Financing, Depositor Funds, percentage of FDR, percentage of NPF Islamic
Commercial
Bank
and
Islamic
Business
Unit
based
on
Province)............................. Tab. 45
44
Total Aset Gross, Pembiayaan, Dana Pihak Ketiga, FDR
dan NPF Bank
Pembiayaan Rakyat Syariah berdasarkan Propinsi (Total of Gross Assets, Financing, Depositor Funds, percentage of FDR, percentage of NPF Islamic Rural
Banks
based
on
Province)............................................................................................................... . Tab. 46
45
Total Pembiayaan Bank Umum Syariah dan Unit Usaha Syariah berdasarkan Sektor Ekonomi dan Propinsi (Financing of Islamic Commercial Bank and Islamic
Business
Unit
based
on
Economic
Sector
and
Province)........................................................ Tab. 47
46
Total Pembiayaan Bank Pembiayaan Rakyat Syariah berdasarkan Sektor Ekonomi dan Propinsi (Financing of Islamic Rural Bank based on Economic Sector
and
Province)............................................................................................................... . Tab. 48
47
Total Pembiayaan Bank Umum Syariah dan Unit Usaha Syariah berdasarkan Jenis Penggunaan dan Propinsi (Financing of Islamic Commercial Bank and Islamic
Business
Unit
based
on
Type
of
Usage
and
Province).............................................. Tab. 49
48
Total Pembiayaan Bank Pembiayaan Rakyat Syariah berdasarkan Jenis Penggunaan dan Propinsi (Financing of Islamic Rural Bank based on Type of Usage
and
Province)............................................................................................................... . Tab. 50
49
Total Pembiayaan Bank Umum Syariah dan Unit Usaha Syariah berdasarkan Golongan Piutang/Pembiayaan dan Propinsi (Financing of Islamic Commercial Bank and Islamic Business Unit based on Type of Financing and Province)..............
Tab. 51
50
Total Pembiayaan Bank Pembiayaan Rakyat Syariah berdasarkan Golongan Piutang/Pembiayaan dan Propinsi (Financing of Islamic Rural Bank based on Type
of
Financing vi
and
51
Statistik Perbankan Syariah (Islamic Banking Statistics), May 2013
Province)...................................................................................... Tab. 52
Total Pembiayaan, Dana Pihak Ketiga dan FDR Bank Umum Syariah dan Unit Usaha Syariah berdasarkan Kota/Kabupaten (Financing, Depositor Funds and percentage of FDR - Islamic Commercial Bank and Islamic Business Unit based
on
City/District)........................................................................................................... Grafik 1
Aset, DPK, PYD - Bank Umum Syariah dan Unit Usaha Syariah
52
(Assets,
Depositor Funds and Financing - Islamic Commercial Bank and Islamic Business Unit)............. Grafik 2
53
Aset, DPK, PYD - Bank Pembiayaan Rakyat Syariah (Assets, Depositor Funds and
Financing
-
Islamic
Rural
Bank)............................................................................... Grafik 3
FDR
54
dan Pertumbuhan Aset, DPK, PYD - Bank Umum Syariah dan Unit
Usaha Syariah (FDR and Growth of Assets, Depositor Funds, Financing Islamic
Commercial
Bank
and
Islamic
Business
Unit
).......................................................... Grafik 4
55
FDR dan Pertumbuhan Aset, DPK, PYD - Bank Pembiayaan Rakyat Syariah (FDR and Growth of Assets, Depositor
Funds, Financing - Islamic Rural
Bank)................ Grafik 5
56
Sumber Dana Bank Umum Syariah dan Unit Usaha Syariah (Source of Funds Islamic
Commercial
Bank
and
Islamic
Business
Unit)................................................ Grafik 6
57
Sumber Dana Bank Pembiayaan Rakyat Syariah (Source of Funds - Islamic Rural Bank).....................................................................................................................
Grafik 7
Penyaluran Dana Bank Umum Syariah dan Unit Usaha Syariah (Placement of Funds
-
Islamic
Commercial
Bank
and
Islamic
Business
Unit)....................................................................................................................... Grafik 8
Rural
Bank)............................................................................................................. -
Islamic Commercial Bank and Islamic
Business Unit).........
61
Perkembangan PYD dan NPF Bank Pembiayaan Rakyat Syariah (Trend of Financing
and
NPF
–
Islamic
Rural
Bank)................................................................................ Grafik 11
60
Perkembangan PYD dan NPF Bank Umum Syariah dan Unit Usaha Syariah (Trend of Financing and NPF
Grafik 10
59
Penyaluran Dana Bank Pembiayaan Rakyat Syariah (Placement of Funds Islamic
Grafik 9
58
62
Perkembangan BOPO, ROA, ROE - Bank Umum Syariah dan Unit Usaha Syariah (Trend of BOPO, ROA and ROE - Islamic Commercial Bank and vii
63
Statistik Perbankan Syariah (Islamic Banking Statistics), May 2013
Islamic
Business
Unit)....................................................................................................................... Grafik 12
Perkembangan BOPO, ROA, ROE - Bank Pembiayaan Rakyat Syariah (Trend of
BOPO,
ROA
and
ROE
-
Islamic
Rural
Bank)..............................................................
penyisihan yang dibentuk untuk mengantisipasi
PENJELASAN
risiko kerugian. 3.
1.
2.
64
Proses download data.
Data yang digunakan dalam SPS bersumber
Data
dari Laporan Bulanan Bank Umum Syariah
disampaikan
(LBUS)
Bank
Indonesia diproses pada server web LBUS dan
Pembiayaan Rakyat Syariah (LapBul BPRS)
LapBul BPRS. Perbedaan waktu proses data
kecuali dinyatakan lain.
LBUS dan LapBul BPRS dapat menyebabkan
dan
Laporan
Bulanan
LBUS
dan
LapBul
BPRS
yang
bank
pelapor
kepada
Bank
yang
perbedaan antara data yang dipublikasikan
Performing
dalam SPS dengan publikasi yang lain. Oleh
Financing gross yaitu tanpa memperhitungkan
karena itu pembaca dihimbau memperhatikan
Data
Non
ditampilkan
Performing merupakan
Financing Non
viii
Statistik Perbankan Syariah (Islamic Banking Statistics), May 2013
4.
5.
waktu proses data. Pemrosesan data SPS
recommended
bulan Oktober dilakukan pada tanggal 2 Juni
processing time. The data processing time of the
2013.
Oktober 2012 Islamic Banking Statistics is on
Nominal data Bank Umum Syariah dan Unit
June 2, 2013.
take
notice
of
the
data
Usaha Syariah disajikan dalam milyar rupiah
4. The amount of Islamic Commercial Bank and
sedangkan data Bank Pembiayaan Rakyat
Islamic Businesss Unit data represents in billion
Syariah disajikan dalam jutaan rupiah.
rupiah while Islamic Rural Bank data represents
Formulasi perhitungan dilakukan dalam satuan
in million rupiah.
penuh dan disajikan dalam nominal sesuai pada
5. Calculation
performed
in
full
amount
and
butir 4. Pembulatan ke atas dilakukan untuk
represent in nominal as inform in number 4
data dengan angka di belakang koma lebih
above. The data that a have a decimal value
besar atau sama dengan lima (contoh : 6,50
equal or higher than five, will be round up (ex:
milyar dibulatkan menjadi 7 milyar dan 7,61 juta
amount 6,50 billion round up to 7 billion, and
dibulatkan
sedangkan
amount 7,61 million round up to 8 million), and
pembulatan ke bawah dilakukan untuk data
the others round down (ex: amount 6,49 billion
dengan angka dibelakang koma lebih kecil dari
round down to 6 billion, and amount 7,16 million
5 (contoh : 6,49 milyar dibulatkan menjadi 6
round down to 7 million).
menjadi
8
juta),
milyar dan 7,16 juta dibulatkan menjadi 7 juta). 6.
to
6. The Islamic Banking Statistics published in page
Publikasi buku Statistik Perbankan Syariah
of Bank Indonesia www.bi.go.id .
dapat dilihat melalui website Bank Indonesia www.bi.go.id
CLARIFICATION DAFTAR SINGKATAN
1. The data presented in the Islamic Banking Statistics is derived from the Islamic Bank and Islamic Rural Bank Monthly Reports unless mentioned otherwise. 2. Non Performing Financing data is shown as the gross non performing financing that is without
UUS
:
Unit Usaha Syariah
BUS
:
Bank Umum Syariah
BPRS
:
Bank Pembiayaan Rakyat Syariah
taking into account the reserve formed in anticipation of the risk of losses. 3. Data downloading process. Data of the Islamic Bank and Islamic Rural Bank Monthly Report is submitted by reporting banks
PT
:
Perseroan Terbatas
BPD
:
Bank Pembangunan Daerah
SWBI
:
Sertifikat Wadiah Bank Indonesia
to Bank Indonesia and is processed on the web
SBIS
server. The difference in the processing time may
:
Sertifikat Bank Indonesia Syariah
result in variations of the data published in this Islamic Banking Statistics compared to other
UKM
:
Usaha Kecil dan Menengah
published
PPAP
:
Penyisihan Penghapusan
data.
Therefore,
readers
are
ix
Statistik Perbankan Syariah (Islamic Banking Statistics), May 2013
Aktiva Produktif PUAS
:
SBIS
Pasar Uang Antar Bank
:
UKM
:
Financing to Deposit Ratio, PPAP
:
terhadap dana pihak ketiga
:
:
Non Performing Financing,
PUAS
:
:
bermasalah terhadap total
FDR
:
Financing to Deposit Ratio
pembiayan
NPF
:
Non Performing Financing
Return on Assets, yaitu rasio
ROA
:
Return on Assets, that is the
laba sebelum pajak
ratio of annualized earnings
(disetahunkan) terhadap total
before taxes to average assets ROE
:
:
Return on Equity, that is the
Return on Equity, yaitu rasio
ratio of annualized earnings
laba setelah pajak
after taxes to average equity
(disetahunkan) terhadap total BOPO
Interbank Islamic Money Market
asset rata-rata ROE
Allowances for Earning Assets Losses
yaitu rasio pembiayaan
ROA
Small and Medium Scale Enterprise
yaitu rasio pembiayaan NPF
Islamic Certificate of Bank Indonesia
berdasarkan prinsip Syariah FDR
:
BOPO
:
The ratio of Operational
modal rata-rata
Expenses to Operational
Rasio Biaya Operasional
Revenue
terhadap Pendapatan Operasional DPK
:
Dana Pihak Ketiga
PYD
:
Pembiayaan yang Diberikan
DPK
:
Depositor Funds
PYD
:
Financing
IDR
:
Indonesian Rupiah
ABBREVIATIONS UUS
:
Islamic Business Unit of a
DAFTAR ISTILAH
Conventional Bank BUS
:
Islamic Commercial Bank
BPRS
:
Islamic Rural Bank
PT
:
Limited Liabilities Company
BPD
:
Regional Government Bank
SWBI
:
Wadiah Islamic Certificate of
GLOSARY
Bank Indonesia Akad Wadiah
:
Perjanjian penitipan dana atau barang dari pemilik kepada x
Statistik Perbankan Syariah (Islamic Banking Statistics), May 2013
Wadiah Contract
penyimpan dana atau barang dengan kewajiban bagi pihak yang menyimpan untuk mengembalikan dana atau barang titipan sewaktu-waktu. A contract between the owner of the goods (the money) and the custodian for safekeeping.
Akad Mudharabah
:
Mudharaba Contract
Perjanjian pembiayaan/ penanaman dana dari pemilik dana (shahibul
maal)
kepada
pengelola
dana
(mudharib)
untuk
melakukan kegiatan usaha tertentu yang sesuai syariah, dengan pembagian hasil usaha antara kedua belah pihak berdasarkan nisbah yang telah disepakati sebelumnya. A contract between a capital provider and an entrepreneur or a fund manager, whereby the entrepreneur or fund manager can mobilize the funds of the former for its business activity within the Sharia guidelines. Profits made are shared between the parties according to a mutually agreed ratio. Akad Musyarakah
:
Musharaka Contract
Perjanjian pembiayaan/ penanaman dana dari dua atau lebih pemilik dana dan/atau barang untuk menjalankan usaha tertentu sesuai syariah dengan pembagian hasil usaha antara kedua belah pihak berdasarkan nisbah yang disepakati, sedangkan pembagian kerugian berdasarkan proporsi modal masing-masing. A contract between two parties whereby both parties provide capital and both may be active in managing the venture. Losses are shared on the basis of how much capital has been contributed. Profits are shared in any way the partners decide.
Akad Murabahah
:
Murabaha Contract
Perjanjian pembiayaan berupa transaksi jual beli suatu barang sebesar harga perolehan barang ditambah dengan margin yang disepakati oleh para pihak, dimana penjual menginformasikan terlebih dahulu harga perolehan kepada pembeli. The sale of goods at a price, which includes a profit margin agreed to by both parties. The purchase and selling price, other costs, and the profit margin must be clearly stated by the seller at the time of the sale agreement.
Akad Salam Salam Contract
:
Perjanjian pembiayaan berupa transaksi jual beli barang dengan cara pemesanan dengan syarat-syarat tertentu dan pembayaran tunai terlebih dahulu secara penuh. xi
Statistik Perbankan Syariah (Islamic Banking Statistics), May 2013
A contract in which the seller undertakes to supply some specific goods to the buyer on a future date at a mutually agreed price fully paid at the time of contract. Akad Istishna’
:
Istishna’ Contract
Perjanjian pembiayaan berupa transaksi jual beli barang dalam bentuk pemesanan pembuatan barang dengan criteria dan persyaratan tertentu yang disepakati dengan pembayaran sesuai dengan kesepakatan. A contract in which the seller undertakes to supply some specific goods to the buyer on a future date at a mutually agreed price and method of payment.
Akad Ijarah
:
Ijara Contract
Perjanjian pembiayaan berupa transaksi sewa menyewa atas suatu barang dan/atau jasa antara pemilik obyek sewa termasuk kepemilikan hak pakai atas obyek sewa dengan penyewa untuk mendapatkan imbalan atas obyek sewa yang disewakan. The selling of benefit or use or service for a fixed price or wage.
:
Perjanjian pembiayaan berupa transaksi pinjam meminjam dana
Akad Qardh
tanpa imbalan dengan kewajiban pihak peminjam mengembalikan
Qardh Contract
pokok pinjaman secara sekaligus atau cicilan dalam jangka waktu tertentu. A loan in which the debtor is only required to repay the amount borrowed.
Ekuivalen tingkat imbalan/ bagi
Indikasi tingkat imbalan dari suatu penanaman dana atau
hasil/fee/bonus
penghimpunan dana bank pelapor.
Equivalent rate of
Indicative rate of return from Placement of Funds or Source of
return/profit
Funds of the reporting bank.
sharing/fee/bonus
xii
