𝐊𝐄𝐋𝐎𝐌𝐏𝐎𝐊 3. 𝐁𝐄𝐍𝐓𝐔𝐊 𝐏𝐀𝐒𝐀𝐑 𝐔𝐀𝐍𝐆 𝐃𝐀𝐍 𝐏𝐄𝐋𝐀𝐊𝐔 𝐏𝐀𝐒𝐀𝐑 𝐔𝐀𝐍𝐆

        

        𝙿𝚊𝚜𝚊𝚛 𝚞𝚊𝚗𝚐 𝚊𝚍𝚊𝚕𝚊𝚑 𝚙𝚎𝚛𝚝𝚎𝚖𝚞𝚊𝚗 𝚍𝚊𝚕𝚊𝚖 𝚜𝚞𝚊𝚝𝚞 𝚙𝚊𝚜𝚊𝚛 𝚢𝚊𝚗𝚐 𝚊𝚋𝚜𝚝𝚛𝚊𝚔 𝚞𝚗𝚝𝚞𝚔 𝚖𝚎𝚖𝚙𝚎𝚛𝚘𝚕𝚎𝚑 𝚍𝚎𝚖𝚊𝚗𝚍 𝚍𝚊𝚗 𝚜𝚞𝚙𝚙𝚕𝚊𝚢 𝚍𝚊𝚗𝚊 𝚓𝚊𝚗𝚐𝚔𝚊 𝚙𝚎𝚗𝚍𝚎𝚔 𝚍𝚎𝚗𝚐𝚊𝚗 𝚓𝚊𝚝𝚞𝚑 𝚝𝚎𝚖𝚙𝚘𝚗𝚢𝚊 𝚝𝚒𝚍𝚊𝚔 𝚕𝚎𝚋𝚒𝚑 𝚍𝚊𝚛𝚒 𝚜𝚊𝚝𝚞 𝚝𝚊𝚑𝚞𝚗. 

        𝙿𝚊𝚜𝚊𝚛 𝚞𝚊𝚗𝚐 𝚖𝚎𝚛𝚞𝚙𝚊𝚔𝚊𝚗 𝚜𝚊𝚕𝚊𝚑 𝚜𝚊𝚝𝚞 𝚒𝚗𝚜𝚝𝚒𝚝𝚞𝚜𝚒 𝚢𝚊𝚗𝚐 𝚖𝚎𝚖𝚒𝚕𝚒𝚔𝚒 𝚙𝚎𝚛𝚊𝚗𝚊𝚗 𝚙𝚎𝚗𝚝𝚒𝚗𝚐 𝚋𝚊𝚐𝚒 𝚋𝚊𝚗𝚔 𝚜𝚎𝚗𝚝𝚛𝚊𝚕 𝚝𝚎𝚛𝚞𝚝𝚊𝚖𝚊 𝚍𝚊𝚕𝚊𝚖 𝚖𝚎𝚗𝚐𝚒𝚖𝚙𝚕𝚎𝚖𝚎𝚗𝚝𝚊𝚜𝚒𝚔𝚊𝚗 𝚔𝚎𝚋𝚒𝚓𝚊𝚔𝚊𝚗 𝚖𝚘𝚗𝚎𝚝𝚎𝚛. 𝙺𝚎𝚋𝚒𝚓𝚊𝚔𝚊𝚗 𝚖𝚘𝚗𝚎𝚝𝚎𝚛 𝚍𝚒𝚊𝚖𝚋𝚒𝚕 𝚖𝚎𝚕𝚊𝚕𝚞𝚒 𝚘𝚙𝚎𝚛𝚊𝚜𝚒 𝚙𝚊𝚜𝚊𝚛 𝚝𝚎𝚛𝚋𝚞𝚔𝚊 𝚋𝚊𝚒𝚔 𝚖𝚎𝚗𝚐𝚐𝚞𝚗𝚊𝚔𝚊𝚗 𝚝𝚊𝚛𝚐𝚎𝚝 𝚔𝚞𝚊𝚗𝚝𝚒𝚝𝚊𝚜 𝚖𝚊𝚞𝚙𝚞𝚗 𝚜𝚞𝚔𝚞 𝚋𝚞𝚗𝚐𝚊 𝚍𝚒𝚙𝚊𝚜𝚊𝚛 𝚞𝚊𝚗𝚐.

      𝚙𝚊𝚜𝚊𝚛 𝚞𝚊𝚗𝚐 𝚢𝚊𝚗𝚐 𝚎𝚏𝚒𝚜𝚒𝚎𝚗 𝚍𝚒𝚝𝚊𝚗𝚍𝚊𝚒 𝚊𝚗𝚝𝚊𝚛𝚊 𝚕𝚊𝚒𝚗 𝚍𝚎𝚗𝚐𝚊𝚗 𝚙𝚎𝚖𝚒𝚕𝚒𝚔𝚊𝚗 𝚔𝚊𝚛𝚊𝚔𝚝𝚎𝚛𝚒𝚜𝚝𝚒𝚔 𝚕𝚒𝚔𝚞𝚒𝚍𝚒𝚝𝚊𝚜 𝚢𝚊𝚗𝚐 𝚘𝚙𝚝𝚒𝚖𝚞𝚖 𝚜𝚝𝚊𝚋𝚒𝚕 𝚜𝚎𝚙𝚎𝚗𝚞𝚑𝚗𝚢𝚊 𝚝𝚎𝚛𝚒𝚗𝚝𝚎𝚐𝚛𝚊𝚜𝚒 𝚍𝚊𝚗 𝚝𝚒𝚍𝚊𝚔 𝚝𝚎𝚛𝚜𝚎𝚐𝚖𝚎𝚗𝚝𝚊𝚜𝚒 𝚜𝚎𝚑𝚒𝚗𝚐𝚐𝚊 𝚙𝚎𝚛𝚊𝚗𝚝𝚒 𝚍𝚎𝚗𝚐𝚊𝚗 𝚔𝚊𝚛𝚊𝚔𝚝𝚎𝚛𝚒𝚜𝚝𝚒𝚔 𝚢𝚊𝚗𝚐 𝚜𝚊𝚖𝚊 𝚊𝚔𝚊𝚗 𝚍𝚒𝚝𝚎𝚛𝚊𝚗𝚜𝚊𝚔𝚜𝚒𝚔𝚊𝚗 𝚙𝚊𝚍𝚊 𝚑𝚊𝚛𝚐𝚊 𝚢𝚊𝚗𝚐 𝚛𝚎𝚕𝚊𝚝𝚒𝚏 𝚜𝚊𝚖𝚊.[1]

      𝙿𝚎𝚕𝚊𝚔𝚞 𝚙𝚊𝚜𝚊𝚛 𝚞𝚊𝚗𝚐 𝚒𝚝𝚞 𝚍𝚒𝚋𝚊𝚐𝚒 𝚖𝚎𝚗𝚓𝚊𝚍𝚒 2 𝚢𝚊𝚒𝚝𝚞 𝚙𝚒𝚑𝚊𝚔 𝚢𝚊𝚗𝚐 𝚖𝚎𝚖𝚋𝚞𝚝𝚞𝚑𝚔𝚊𝚗 𝚍𝚊𝚗𝚊 𝚍𝚊𝚗 𝚙𝚒𝚑𝚊𝚔 𝚢𝚊𝚗𝚐 𝚖𝚎𝚗𝚐𝚎𝚕𝚞𝚊𝚛𝚔𝚊𝚗 𝚍𝚊𝚗𝚊. 𝙳𝚒𝚊𝚗𝚝𝚊𝚛𝚊𝚗𝚢𝚊 𝚊𝚍𝚊𝚕𝚊𝚑, 𝙱𝚊𝚗𝚔, 𝚢𝚊𝚢𝚊𝚜𝚊𝚗, 𝚍𝚊𝚗𝚊 𝚙𝚎𝚗𝚜𝚒𝚞𝚗,  𝚊𝚜𝚞𝚛𝚊𝚗𝚜𝚒, 𝚙𝚎𝚛𝚞𝚜𝚊𝚑𝚊𝚊𝚗-𝚙𝚎𝚛𝚞𝚜𝚊𝚑𝚊𝚊𝚗 𝚋𝚎𝚜𝚊𝚛, 𝚕𝚎𝚖𝚋𝚊𝚐𝚊 𝚙𝚎𝚖𝚎𝚛𝚒𝚗𝚝𝚊𝚑 𝚍𝚊𝚗 𝚕𝚎𝚖𝚋𝚊𝚐𝚊 𝚔𝚎𝚞𝚊𝚗𝚐𝚊𝚗.

    𝚒𝚗𝚜𝚝𝚛𝚞𝚖𝚎𝚗 𝚗𝚢𝚊 𝚊𝚍𝚊𝚕𝚊𝚑 

𝚜𝚞𝚛𝚊𝚝 𝚋𝚎𝚛𝚑𝚊𝚛𝚐𝚊 𝙲𝚘𝚖𝚎𝚛𝚜𝚒𝚊𝚕 𝚊𝚍𝚊𝚕𝚊𝚑 𝚒𝚗𝚜𝚝𝚛𝚞𝚖𝚎𝚗 𝚞𝚝𝚊𝚗𝚐 𝚓𝚊𝚗𝚐𝚔𝚊 𝚙𝚎𝚗𝚍𝚎𝚔 𝚢𝚊𝚗𝚐 𝚍𝚒𝚝𝚎𝚛𝚋𝚒𝚝𝚔𝚊𝚗 𝚘𝚕𝚎𝚑 𝚋𝚊𝚔-𝚋𝚊𝚗𝚔 𝚋𝚎𝚜𝚊𝚛 𝚍𝚊𝚗 𝚙𝚎𝚛𝚞𝚜𝚊𝚑𝚊𝚊𝚗-𝚙𝚎𝚛𝚞𝚜𝚊𝚑𝚊𝚊𝚗 𝚝𝚎𝚛𝚔𝚎𝚖𝚞𝚔𝚊, 𝚜𝚎𝚙𝚎𝚛𝚝𝚒 𝚖𝚒𝚌𝚛𝚘𝚜𝚘𝚏𝚝 𝚍𝚊𝚗 𝚐𝚎𝚗𝚎𝚛𝚊𝚕 𝚖𝚘𝚝𝚘𝚛𝚜. 

 𝙳𝚎𝚙𝚘𝚜𝚒𝚝𝚘 𝚊𝚍𝚊𝚕𝚊𝚑 𝚜𝚞𝚊𝚝𝚞 𝚒𝚗𝚜𝚝𝚛𝚞𝚖𝚎𝚗 𝚞𝚝𝚊𝚗𝚐 𝚢𝚊𝚗𝚐 𝚍𝚒𝚓𝚞𝚊𝚕 𝚘𝚕𝚎𝚑 𝚋𝚊𝚗𝚔 𝚔𝚎𝚙𝚊𝚍𝚊 𝚙𝚎𝚗𝚊𝚋𝚞𝚗𝚐 𝚢𝚊𝚗𝚐 𝚖𝚎𝚖𝚋𝚎𝚛𝚒𝚔𝚊𝚗 𝚋𝚞𝚗𝚐𝚊 𝚝𝚊𝚑𝚞𝚗𝚊𝚗 𝚍𝚊𝚛𝚒 𝚜𝚞𝚊𝚝𝚞 𝚓𝚞𝚖𝚕𝚊𝚑 𝚝𝚎𝚛𝚝𝚎𝚗𝚝𝚞 𝚙𝚊𝚍𝚊 𝚜𝚊𝚊𝚝 𝚓𝚊𝚝𝚞𝚑 𝚝𝚎𝚖𝚙𝚘 𝚖𝚎𝚖𝚋𝚊𝚢𝚊𝚛 𝚔𝚎𝚖𝚋𝚊𝚕𝚒 𝚑𝚊𝚛𝚐𝚊 𝚋𝚎𝚕𝚒 𝚊𝚠𝚊𝚕.

𝚝𝚛𝚎𝚊𝚜𝚞𝚛𝚛𝚢 𝚋𝚒𝚕𝚕𝚜 𝚊𝚍𝚊𝚕𝚊𝚑 𝚒𝚗𝚜𝚝𝚛𝚞men𝚗 𝚞𝚝𝚊𝚗𝚐 𝚓𝚊𝚗𝚐𝚔𝚊 𝚙𝚎𝚗𝚍𝚎𝚔 𝚙𝚎𝚗𝚎𝚛𝚒𝚗𝚝𝚊𝚑 𝙰𝚜 𝚍𝚒𝚝𝚎𝚎𝚋𝚞𝚝𝚔𝚊𝚗 𝚍𝚗𝚗𝚐𝚊𝚖 𝚓𝚊𝚝𝚞𝚑 𝚝𝚎𝚖𝚙𝚘 𝚜𝚊𝚝𝚞, 𝚝𝚒𝚐𝚊, 𝚎𝚗𝚊𝚖 𝚋𝚞𝚕𝚊𝚗 𝚞𝚗𝚝𝚞𝚔 𝚖𝚎𝚖𝚋𝚒𝚊𝚢𝚊𝚒 𝚙𝚎𝚖𝚎𝚛𝚒𝚗𝚝𝚊𝚑 𝚙𝚞𝚜𝚊𝚝.[2]

 

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[1] Kasmir, Pengantar Manajemen Keuangan, (Jakarta : Kencana, 2009) hlm. 51

[2] Andri Soemitra, Bank dan Lembaga Keuangan Syariah, (Jakarta : Kencana, 2018) hlm. 215.

                      𝐃𝐀𝐅𝐓𝐀𝐑 𝐏𝐔𝐒𝐓𝐀𝐊𝐀

𝙺𝚊𝚜𝚖𝚒𝚛, 2009, 𝙿𝚎𝚗𝚐𝚊𝚗𝚝𝚊𝚛 𝙼𝚊𝚗𝚊𝚓𝚎𝚖𝚎𝚗 𝙺𝚎𝚞𝚊𝚗𝚐𝚊𝚗, (𝙹𝚊𝚔𝚊𝚛𝚝𝚊 : 𝙺𝚎𝚗𝚌𝚊𝚗𝚊)

𝙰𝚗𝚍𝚛𝚒 𝚂𝚘𝚎𝚖𝚒𝚝𝚛𝚊, 2018, 𝙱𝚊𝚗𝚔 𝚍𝚊𝚗 𝙻𝚎𝚖𝚋𝚊𝚐𝚊 𝙺𝚎𝚞𝚊𝚗𝚐𝚊𝚗 𝚂𝚢𝚊𝚛𝚒𝚊𝚑 ( 𝙹𝚊𝚔𝚊𝚛𝚝𝚊 : 𝙺𝚎𝚗𝚌𝚊𝚗𝚊).