Article Sidebar
Downloads
Main Article Content
Abstract
This research analyzes the bankruptcy settlement of baitul maal wa tamwil using two perspectives: positive law applied in Indonesia and Islamic law. The research method used in discussing the problem was by conducting normative-juridical research with the maqashid of the sharia approach. The results showed that the leading cause of the bankruptcy of baitul maal wa tamwil in the Special Region of Yogyakarta was the existence of several general problems internally, which included limitations in material law, human resources, legal culture, and supporting infrastructure. Another factor that also affects bankruptcy is the weakness of the internal control system by the Sharia Supervisory Board and externally by the Agency of Cooperative. The ideal settlement of the bankruptcy of baitul maal wa tamwil is the arrangement of a new bankruptcy regulation to accommodate the various rules still spread in several existing laws and regulations.
Keywords
Article Details
Copyright (c) 2022 Muh Yusron Rusdiyono; Amir Mu'allim
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution (CC-BY-SA) 4.0 License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
References
- Alanshori, M. Zainuddin. “Perkembangan, Tantangan, Dan Peluang Bank Syariah [Developments, Challenges, and Opportunities of Islamic Banks].” JES (Jurnal Ekonomi Syariah) 1, no. 1 (2016): 127–39. https://doi.org/10.30736/jesa.v1i1.10.
- Andriyana, Dede. “Konsep Utang Dalam Syariat Islam [The Concept of Debt in Islamic Law].” Jurnal Al-Fatih Global Mulia 2, no. 2 (2020): 49–64. https://jurnalglobalmulia.or.id/index.php/alfatih/article/view/22.
- Anisah, Siti. “Studi Komparasi Terhadap Perlindungan Kepentingan Kreditor Dan Debitor Dalam Hukum Kepailitan.” Jurnal Hukum IUS QUIA IUSTUM 16, no. Edisi Khusus (2009): 30–50. https://journal.uii.ac.id/IUSTUM/article/view/3881.
- Arifin, Zainul. Memahami Bank Syariah: Lingkup, Peluang, Tantangan Dan Prospek [Understanding Islamic Banks: Scope, Opportunities, Challenges and Prospects]. Jakarta, Indonesia: Alvabet, 1993.
- Asshiddiqie, Jimly. Hukum Tata Negara Dan Pilar-Pilar Demokrasi [Constitutional Law and the Pillars of Democracy]. Jakarta, Indonesia: Konstitusi Press, 2005.
- Celandine, Madeleine. “Hak Regres Penanggung Pada Jaminan Perorangan Dalam Kepailitan [Insurer’s Regress Right on Individual Guarantees in Bankruptcy].” Jurist-Diction 4, no. 5 (2021): 1815–34. https://doi.org/10.20473/jd.v4i5.29820.
- Choudhury, Masudul Alam, and Uzir Abdul Malik. “‘Mudarabah’, the Profit-Sharing System in Islam.” In The Foundations of Islamic Political Economy, 147–200. London, United Kingdom: Palgrave Macmillan London, 1992. https://link.springer.com/chapter/10.1007/978-1-349-21973-5_5.
- Fatimah, Siti. “Perlindungan Hukum Terhadap Kreditur Perseroan Terbatas Yang Dinyatakan Pailit [Legal Protection Against Limited Liability Company Creditors Declared Bankrupt].” Research Lembaran Publikasi Ilmiah 4, no. 2 (2021): 19–36. https://doi.org/10.35439/research.v4i2.41.
- Furchan, Arief. Pengantar Penelitian Dalam Pendidikan [Research Introduction in Education]. Yogyakarta, Indonesia: Pustaka Pelajar Offset, 2004.
- Garner, Bryan A., and Henry Campbell Black, eds. Black’s Law Dictionary. Eleventh edition. St. Paul, United States: Thomson Reuters, 2019.
- Hasibuan, Sheila Miranda, Bismar Nasution, Sunarmi Sunarmi, and Mahmul Siregar. “Kedudukan Hak Mendahulu Tagihan Pajak Pada Proses Kepailitan (Studi Putusan-Putusan Pengadilan Niaga) [Position of Prior Rights to Tax Collections in the Bankruptcy Process (Study of Commercial Court Decisions)].” USU Law Journal 7, no. 1 (2019): 119–28. https://jurnal.usu.ac.id/index.php/law/article/view/23107.
- Hofmann, Boris, and Paul Mizen. “Interest Rate Pass-Through and Monetary Transmission: Evidence from Individual Financial Institutions’ Retail Rates.” Economica 71, no. 281 (2004): 99–123. https://doi.org/10.1111/j.0013-0427.2004.00359.x.
- Irianto, Catur. “Penerapan Asas Kelangsungan Usaha Dalam Penyelesaian Perkara Kepailitan Dan Penundaan Kewajiban Pembayaraan Utang (PKPU) [Implementation of the Principle of Continuous Business in the Settlement of Bankruptcy Cases and Depends of Debt Payment Obligations].” Jurnal Hukum Dan Peradilan 4, no. 3 (2015): 399–418. https://doi.org/10.25216/jhp.4.3.2015.399-418.
- Jumuah, Ali bin Muhammad al-. Mu’jam al-Musthalahat al-Iqtishadiyah Wa al-Islamiyah. Riyad, Saudi Arabia: Maktabah al-’Abikan, 2000.
- Kholis, Nur. “Potret Perkembangan Dan Praktik Keuangan Islam Di Dunia [Portrait of the Development and Practice of Islamic Finance in the World].” Millah: Jurnal Studi Agama 17, no. 1 (2017): 1–30. https://doi.org/10.20885/millah.vol17.iss1.art1.
- Komite Nasional Ekonomi dan Keuangan Syariah. “Sharing Platform Keuangan Mikro Syariah Berbasis Baitul Maal Wat Tamwil (BMT) [Sharing the Baitul Maal Wat Tamwil (BMT)-Based Sharia Microfinance Platform].” Komite Nasional Ekonomi dan Keuangan Syariah, April 1, 2019. https://knks.go.id/isuutama/8/sharing-platform-keuangan-mikro-syariah-berbasis-baitul-maal-wat-tamwil-bmt.
- Márquez, Javier. “Financial Institutions and Economic Development.” In Economic Development for Latin America: Proceedings of a Conference Held by the International Economic Association, edited by Howard S. Ellis, 168–200. International Economic Association Series. London, United Kingdom: Palgrave Macmillan UK, 1961. https://doi.org/10.1007/978-1-349-08449-4_7.
- Martini, Titi. “Baitul Maal: Kajian Historis Dan Aflikatif Di Masa Modern.” Islamic Circle 1, no. 2 (2020): 66–79. https://jurnal.stain-madina.ac.id/index.php/islamiccircle/article/view/302.
- McCuen, Richard H. The Elements of Academic Research. New York, United States: ASCE Press, 1996.
- Mehri, Meryem, Kaouther Jouaber- Snoussi, and M. Kabir Hassan. “Profit- Sharing Ratio as a Screening Device in Venture Capital.” In Handbook of Empirical Research on Islam and Economic Life, edited by M. Kabir Hassan, 579–601. Cheltenham, United Kingdom: Edward Elgar Publishing, 2017. https://www.elgaronline.com/view/edcoll/9781784710729/9781784710729.00035.xml.
- Miles, Matthew B., A. Michael Huberman, and Johnny Saldaña. Qualitative Data Analysis: A Methods Sourcebook. Third Edition. California: SAGE Publications, Inc., 2014.
- Mursid, Fadillah. “Kebijakan Regulasi Baitul Maal Wat Tamwil (BMT) Di Indonesia [Baitul Maal Wat Tamwil Regulatory Policy in Indonesia].” Nurani: Jurnal Kajian Syari’ah Dan Masyarakat 18, no. 2 (2018): 9–30. https://doi.org/10.19109/nurani.v18i2.2486.
- Nainggolan, Bernard. Perlindungan Hukum Seimbang Debitur, Kreditor Dan Pihak-Pihak Berkepentingan Dalam Kepailitan [Balanced Legal Protection of Debtors, Creditors and Interested Parties in Bankruptcy]. Bandung, Indonesia: Alumni, 2011.
- Pemerintah Pusat Republik Indonesia. “Undang-Undang (UU) No. 4 Tahun 1998 Tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 1998 Tentang Perubahan Atas Undang-Undang Tentang Kepailitan Menjadi Undang-Undang [Law No. 4 of 1998 Concerning the Stipulation of Government Regulation in Lieu of Law Number 1 of 1998 Concerning Amendment to the Law on Bankruptcy into Law],” September 9, 1998. https://peraturan.bpk.go.id/Home/Details/45434/uu-no-4-tahun-1998.
- ———. “Undang-Undang (UU) No. 21 Tahun 2008 Tentang Perbankan Syariah [Law (UU) No. 21 of 2008 Concerning Islamic Banking],” July 16, 2008. https://peraturan.bpk.go.id/Home/Details/39655/uu-no-21-tahun-2008.
- ———. “Undang-Undang (UU) No. 25 Tahun 1992 Tentang Perkoperasian [Law No. 25 of 1992 Concerning Cooperative],” October 21, 1992. https://peraturan.bpk.go.id/Home/Details/46650/uu-no-25-tahun-1992.
- ———. “Undang-Undang (UU) No. 37 Tahun 2004 Tentang Kepailitan Dan Penundaan Kewajiban Pembayaran Utang [Law No. 37 of 2004 Concerning Bankruptcy and Suspension of Debt Payment Obligations],” October 18, 2004. https://peraturan.bpk.go.id/Home/Details/40784.
- Puteri, Amanda Atika Yuliani. “Tanggung Jawab Ahli Waris Terhadap Debitur Yang Meninggal Dan Dinyatakan Pailit Ditinjau Dari Undang-Undang Nomor 37 Tahun 2004 Tentang Kepailitan Dan Penundaan Kewajiban Pembayaran Utang [Responsibilities of the Heirs to Debtors Who Die and Are Declared Bankrupt In View of Law Number 37 of 2004 Concerning Bankruptcy and Postponement of Obligation to Pay Debts].” Journal of Law ( Jurnal Ilmu Hukum ) 6, no. 1 (2019): 357–70. http://ejurnal.untag-smd.ac.id/index.php/DD/article/view/5479.
- Qalyubi, Syihabuddin al-, and Syihabuddin al-Burullusi. Hasyiata Qalyubi Wa ‘Umairah ‘ala Syarh al-Mahalli ‘ala Minhaj al-Thalibin. Cairo, Egypt: Maṭbaʻat Muṣṭafá al-Bābī al-Ḥalabī, 1955.
- Ridwan, Muhammad. Manajemen Baitul Maal Wa Tamwil (BMT) [Baitul Maal Wa Tamwil (BMT) Management]. Yogyakarta, Indonesia: UII Press, 2004.
- Sakti, Ali. “Pemetaan Kondisi Dan Potensi BMT: Kemitraan Dalam Rangka Memperluas Pasar & Jangkauan Pelayanan Bank Syariah Kepada Usaha Mikro [Mapping of BMT Conditions and Potentials: Partnership in Order to Expand Market & Range of Islamic Bank Services to Micro Enterprises].” AL-MUZARA’AH 1, no. 1 (2013): 1–18. https://doi.org/10.29244/jam.1.1.1-18.
- Sari, Maria Puspita. “Sistem Pelunasan Hutang Pada Bank Apabila Debitur Wanprestasi Dan Kemudian Meninggal Dunia [Debt Repayment System at the Bank If the Debtor Defaults and Then Dies].” Journal of Law ( Jurnal Ilmu Hukum ) 3, no. 2 (2014): 320–25. http://ejurnal.untag-smd.ac.id/index.php/DD/article/view/1201.
- Schumpeter, Joseph A. History of Economic Analysis. Oxford, United Kingdom: Oxford University Press, 1954.
- Sealey Jr., C. W., and James T. Lindley. “Inputs, Outputs, and a Theory of Production and Cost at Depository Financial Institutions.” The Journal of Finance 32, no. 4 (1977): 1251–66. https://doi.org/10.1111/j.1540-6261.1977.tb03324.x.
- Siddiqi, Muhammad Nejatullah. Bank Islam [Islamic Bank]. Bandung, Indonesia: Penerbit Pustaka, 1983.
- Staikouras, Sotiris K. “The Interest Rate Risk Exposure of Financial Intermediaries: A Review of the Theory and Empirical Evidence.” Financial Markets, Institutions & Instruments 12, no. 4 (2003): 257–89. https://doi.org/10.1111/1468-0416.t01-1-00002.
- Sugiyono. Metode Penelitian Kuantitatif, Kualitatif Dan R&D. Bandung: Alfabeta, 2013.
- Thiyagarajan, G., and A. Arulraj. “Mediating Effects of Funding Strategies and Profit Maximization: Indian Non‐Banking Finance Sector.” Edited by Lee J. Yao. Journal of Asia Business Studies 6, no. 1 (2012): 43–59. https://doi.org/10.1108/15587891211191029.
- White, Lawrence J. “Price Regulation and Quality Rivalry In a Profit-Maximizing Model: The Case of Bank Branching.” Journal of Money, Credit and Banking 8, no. 1 (1976): 97–106. https://doi.org/10.2307/1991922.
- Whitney, F.L. The Elements of Research. Hoboken, New Jersey, United States: Prentice Hall, 1948.
- Wignjosoebroto, Soetandyo. Dari Hukum Kolonial Ke Hukum Nasional [From Colonial Law to National Law]. Jakarta, Indonesia: Rajawali Pers, 1994.
- Wulandari, Revillia. “Analisis Yuridis Putusan Mahkamah Konstitusi Nomor 67/PUU-XI/2013 Tentang Pengujian Pasal 95 Ayat (4) Undang-Undang Nomor 13 Tahun 2003 Tentang Ketenagakerjaan [Juridical Analysis of the Decision of the Constitutional Court Number 67/PUU-XI/2013 concerning the Review of Article 95 Paragraph (4) of Law Number 13 of 2003 concerning Manpower].” Novum: Jurnal Hukum 2, no. 4 (2015): 145–53. https://doi.org/10.2674/novum.v2i4.17206.
- Yin, Robert K. Qualitative Research from Start to Finish. Second edition. New York: Guilford Press, 2016.
References
Alanshori, M. Zainuddin. “Perkembangan, Tantangan, Dan Peluang Bank Syariah [Developments, Challenges, and Opportunities of Islamic Banks].” JES (Jurnal Ekonomi Syariah) 1, no. 1 (2016): 127–39. https://doi.org/10.30736/jesa.v1i1.10.
Andriyana, Dede. “Konsep Utang Dalam Syariat Islam [The Concept of Debt in Islamic Law].” Jurnal Al-Fatih Global Mulia 2, no. 2 (2020): 49–64. https://jurnalglobalmulia.or.id/index.php/alfatih/article/view/22.
Anisah, Siti. “Studi Komparasi Terhadap Perlindungan Kepentingan Kreditor Dan Debitor Dalam Hukum Kepailitan.” Jurnal Hukum IUS QUIA IUSTUM 16, no. Edisi Khusus (2009): 30–50. https://journal.uii.ac.id/IUSTUM/article/view/3881.
Arifin, Zainul. Memahami Bank Syariah: Lingkup, Peluang, Tantangan Dan Prospek [Understanding Islamic Banks: Scope, Opportunities, Challenges and Prospects]. Jakarta, Indonesia: Alvabet, 1993.
Asshiddiqie, Jimly. Hukum Tata Negara Dan Pilar-Pilar Demokrasi [Constitutional Law and the Pillars of Democracy]. Jakarta, Indonesia: Konstitusi Press, 2005.
Celandine, Madeleine. “Hak Regres Penanggung Pada Jaminan Perorangan Dalam Kepailitan [Insurer’s Regress Right on Individual Guarantees in Bankruptcy].” Jurist-Diction 4, no. 5 (2021): 1815–34. https://doi.org/10.20473/jd.v4i5.29820.
Choudhury, Masudul Alam, and Uzir Abdul Malik. “‘Mudarabah’, the Profit-Sharing System in Islam.” In The Foundations of Islamic Political Economy, 147–200. London, United Kingdom: Palgrave Macmillan London, 1992. https://link.springer.com/chapter/10.1007/978-1-349-21973-5_5.
Fatimah, Siti. “Perlindungan Hukum Terhadap Kreditur Perseroan Terbatas Yang Dinyatakan Pailit [Legal Protection Against Limited Liability Company Creditors Declared Bankrupt].” Research Lembaran Publikasi Ilmiah 4, no. 2 (2021): 19–36. https://doi.org/10.35439/research.v4i2.41.
Furchan, Arief. Pengantar Penelitian Dalam Pendidikan [Research Introduction in Education]. Yogyakarta, Indonesia: Pustaka Pelajar Offset, 2004.
Garner, Bryan A., and Henry Campbell Black, eds. Black’s Law Dictionary. Eleventh edition. St. Paul, United States: Thomson Reuters, 2019.
Hasibuan, Sheila Miranda, Bismar Nasution, Sunarmi Sunarmi, and Mahmul Siregar. “Kedudukan Hak Mendahulu Tagihan Pajak Pada Proses Kepailitan (Studi Putusan-Putusan Pengadilan Niaga) [Position of Prior Rights to Tax Collections in the Bankruptcy Process (Study of Commercial Court Decisions)].” USU Law Journal 7, no. 1 (2019): 119–28. https://jurnal.usu.ac.id/index.php/law/article/view/23107.
Hofmann, Boris, and Paul Mizen. “Interest Rate Pass-Through and Monetary Transmission: Evidence from Individual Financial Institutions’ Retail Rates.” Economica 71, no. 281 (2004): 99–123. https://doi.org/10.1111/j.0013-0427.2004.00359.x.
Irianto, Catur. “Penerapan Asas Kelangsungan Usaha Dalam Penyelesaian Perkara Kepailitan Dan Penundaan Kewajiban Pembayaraan Utang (PKPU) [Implementation of the Principle of Continuous Business in the Settlement of Bankruptcy Cases and Depends of Debt Payment Obligations].” Jurnal Hukum Dan Peradilan 4, no. 3 (2015): 399–418. https://doi.org/10.25216/jhp.4.3.2015.399-418.
Jumuah, Ali bin Muhammad al-. Mu’jam al-Musthalahat al-Iqtishadiyah Wa al-Islamiyah. Riyad, Saudi Arabia: Maktabah al-’Abikan, 2000.
Kholis, Nur. “Potret Perkembangan Dan Praktik Keuangan Islam Di Dunia [Portrait of the Development and Practice of Islamic Finance in the World].” Millah: Jurnal Studi Agama 17, no. 1 (2017): 1–30. https://doi.org/10.20885/millah.vol17.iss1.art1.
Komite Nasional Ekonomi dan Keuangan Syariah. “Sharing Platform Keuangan Mikro Syariah Berbasis Baitul Maal Wat Tamwil (BMT) [Sharing the Baitul Maal Wat Tamwil (BMT)-Based Sharia Microfinance Platform].” Komite Nasional Ekonomi dan Keuangan Syariah, April 1, 2019. https://knks.go.id/isuutama/8/sharing-platform-keuangan-mikro-syariah-berbasis-baitul-maal-wat-tamwil-bmt.
Márquez, Javier. “Financial Institutions and Economic Development.” In Economic Development for Latin America: Proceedings of a Conference Held by the International Economic Association, edited by Howard S. Ellis, 168–200. International Economic Association Series. London, United Kingdom: Palgrave Macmillan UK, 1961. https://doi.org/10.1007/978-1-349-08449-4_7.
Martini, Titi. “Baitul Maal: Kajian Historis Dan Aflikatif Di Masa Modern.” Islamic Circle 1, no. 2 (2020): 66–79. https://jurnal.stain-madina.ac.id/index.php/islamiccircle/article/view/302.
McCuen, Richard H. The Elements of Academic Research. New York, United States: ASCE Press, 1996.
Mehri, Meryem, Kaouther Jouaber- Snoussi, and M. Kabir Hassan. “Profit- Sharing Ratio as a Screening Device in Venture Capital.” In Handbook of Empirical Research on Islam and Economic Life, edited by M. Kabir Hassan, 579–601. Cheltenham, United Kingdom: Edward Elgar Publishing, 2017. https://www.elgaronline.com/view/edcoll/9781784710729/9781784710729.00035.xml.
Miles, Matthew B., A. Michael Huberman, and Johnny Saldaña. Qualitative Data Analysis: A Methods Sourcebook. Third Edition. California: SAGE Publications, Inc., 2014.
Mursid, Fadillah. “Kebijakan Regulasi Baitul Maal Wat Tamwil (BMT) Di Indonesia [Baitul Maal Wat Tamwil Regulatory Policy in Indonesia].” Nurani: Jurnal Kajian Syari’ah Dan Masyarakat 18, no. 2 (2018): 9–30. https://doi.org/10.19109/nurani.v18i2.2486.
Nainggolan, Bernard. Perlindungan Hukum Seimbang Debitur, Kreditor Dan Pihak-Pihak Berkepentingan Dalam Kepailitan [Balanced Legal Protection of Debtors, Creditors and Interested Parties in Bankruptcy]. Bandung, Indonesia: Alumni, 2011.
Pemerintah Pusat Republik Indonesia. “Undang-Undang (UU) No. 4 Tahun 1998 Tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 1998 Tentang Perubahan Atas Undang-Undang Tentang Kepailitan Menjadi Undang-Undang [Law No. 4 of 1998 Concerning the Stipulation of Government Regulation in Lieu of Law Number 1 of 1998 Concerning Amendment to the Law on Bankruptcy into Law],” September 9, 1998. https://peraturan.bpk.go.id/Home/Details/45434/uu-no-4-tahun-1998.
———. “Undang-Undang (UU) No. 21 Tahun 2008 Tentang Perbankan Syariah [Law (UU) No. 21 of 2008 Concerning Islamic Banking],” July 16, 2008. https://peraturan.bpk.go.id/Home/Details/39655/uu-no-21-tahun-2008.
———. “Undang-Undang (UU) No. 25 Tahun 1992 Tentang Perkoperasian [Law No. 25 of 1992 Concerning Cooperative],” October 21, 1992. https://peraturan.bpk.go.id/Home/Details/46650/uu-no-25-tahun-1992.
———. “Undang-Undang (UU) No. 37 Tahun 2004 Tentang Kepailitan Dan Penundaan Kewajiban Pembayaran Utang [Law No. 37 of 2004 Concerning Bankruptcy and Suspension of Debt Payment Obligations],” October 18, 2004. https://peraturan.bpk.go.id/Home/Details/40784.
Puteri, Amanda Atika Yuliani. “Tanggung Jawab Ahli Waris Terhadap Debitur Yang Meninggal Dan Dinyatakan Pailit Ditinjau Dari Undang-Undang Nomor 37 Tahun 2004 Tentang Kepailitan Dan Penundaan Kewajiban Pembayaran Utang [Responsibilities of the Heirs to Debtors Who Die and Are Declared Bankrupt In View of Law Number 37 of 2004 Concerning Bankruptcy and Postponement of Obligation to Pay Debts].” Journal of Law ( Jurnal Ilmu Hukum ) 6, no. 1 (2019): 357–70. http://ejurnal.untag-smd.ac.id/index.php/DD/article/view/5479.
Qalyubi, Syihabuddin al-, and Syihabuddin al-Burullusi. Hasyiata Qalyubi Wa ‘Umairah ‘ala Syarh al-Mahalli ‘ala Minhaj al-Thalibin. Cairo, Egypt: Maṭbaʻat Muṣṭafá al-Bābī al-Ḥalabī, 1955.
Ridwan, Muhammad. Manajemen Baitul Maal Wa Tamwil (BMT) [Baitul Maal Wa Tamwil (BMT) Management]. Yogyakarta, Indonesia: UII Press, 2004.
Sakti, Ali. “Pemetaan Kondisi Dan Potensi BMT: Kemitraan Dalam Rangka Memperluas Pasar & Jangkauan Pelayanan Bank Syariah Kepada Usaha Mikro [Mapping of BMT Conditions and Potentials: Partnership in Order to Expand Market & Range of Islamic Bank Services to Micro Enterprises].” AL-MUZARA’AH 1, no. 1 (2013): 1–18. https://doi.org/10.29244/jam.1.1.1-18.
Sari, Maria Puspita. “Sistem Pelunasan Hutang Pada Bank Apabila Debitur Wanprestasi Dan Kemudian Meninggal Dunia [Debt Repayment System at the Bank If the Debtor Defaults and Then Dies].” Journal of Law ( Jurnal Ilmu Hukum ) 3, no. 2 (2014): 320–25. http://ejurnal.untag-smd.ac.id/index.php/DD/article/view/1201.
Schumpeter, Joseph A. History of Economic Analysis. Oxford, United Kingdom: Oxford University Press, 1954.
Sealey Jr., C. W., and James T. Lindley. “Inputs, Outputs, and a Theory of Production and Cost at Depository Financial Institutions.” The Journal of Finance 32, no. 4 (1977): 1251–66. https://doi.org/10.1111/j.1540-6261.1977.tb03324.x.
Siddiqi, Muhammad Nejatullah. Bank Islam [Islamic Bank]. Bandung, Indonesia: Penerbit Pustaka, 1983.
Staikouras, Sotiris K. “The Interest Rate Risk Exposure of Financial Intermediaries: A Review of the Theory and Empirical Evidence.” Financial Markets, Institutions & Instruments 12, no. 4 (2003): 257–89. https://doi.org/10.1111/1468-0416.t01-1-00002.
Sugiyono. Metode Penelitian Kuantitatif, Kualitatif Dan R&D. Bandung: Alfabeta, 2013.
Thiyagarajan, G., and A. Arulraj. “Mediating Effects of Funding Strategies and Profit Maximization: Indian Non‐Banking Finance Sector.” Edited by Lee J. Yao. Journal of Asia Business Studies 6, no. 1 (2012): 43–59. https://doi.org/10.1108/15587891211191029.
White, Lawrence J. “Price Regulation and Quality Rivalry In a Profit-Maximizing Model: The Case of Bank Branching.” Journal of Money, Credit and Banking 8, no. 1 (1976): 97–106. https://doi.org/10.2307/1991922.
Whitney, F.L. The Elements of Research. Hoboken, New Jersey, United States: Prentice Hall, 1948.
Wignjosoebroto, Soetandyo. Dari Hukum Kolonial Ke Hukum Nasional [From Colonial Law to National Law]. Jakarta, Indonesia: Rajawali Pers, 1994.
Wulandari, Revillia. “Analisis Yuridis Putusan Mahkamah Konstitusi Nomor 67/PUU-XI/2013 Tentang Pengujian Pasal 95 Ayat (4) Undang-Undang Nomor 13 Tahun 2003 Tentang Ketenagakerjaan [Juridical Analysis of the Decision of the Constitutional Court Number 67/PUU-XI/2013 concerning the Review of Article 95 Paragraph (4) of Law Number 13 of 2003 concerning Manpower].” Novum: Jurnal Hukum 2, no. 4 (2015): 145–53. https://doi.org/10.2674/novum.v2i4.17206.
Yin, Robert K. Qualitative Research from Start to Finish. Second edition. New York: Guilford Press, 2016.