Manajemen Permodalan dan Dividen Persfektif Islam

Setiawan, Iwan (2022) Manajemen Permodalan dan Dividen Persfektif Islam. Jurnal Ilmu Akuntansi dan Bisnis Syariah, 4 (1). pp. 163-180. ISSN 2656-548X

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Abstract

This study aims to analyze related to capital management and dividends from an Islamic perspective. The methods used are descriptive-analytical methods and qualitative approaches. Data collection sources and techniques are obtained by literature study. Data analysis techniques are carried out deductively and inductively. The results show that profit is not only for the benefit of the owner or founder, but also very important for the development of the Islamic bank business. Banks as financial institutions whose function is to collect public funds must have a source to collect funds before being distributed back to the community. As an intermediary institution, the first capital of a financial institution is trust, that is, the trust of the parties to which it is connected. In other words, the first capital of a financial institution is the credibility of customers or the wider community. While the second capital of a financial institution is professionalism, namely professionalism in managing money or entrusted funds entrusted to it.

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