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All Journal International Journal Of Science, Technology & Management (IJSTM) Jurnal Investasi Islam
Fadhilah Hanum Lubis
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Pengembangan Investasi Syariah Berbasis Fintech Di Era Digital Rahmat, Paisal; Marlian Arif Nasution; Fadhilah Hanum Lubis
Jurnal Investasi Islam Vol 10 No 1 (2025): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v10i1.11119

Abstract

This research aims to develop Islamic investment based on financial technology (fintech) in the digital era, with a focus on increasing financial inclusion, Islamic financial literacy, and developing innovative and efficient investment products. The research method used is a library approach, as well as secondary data analysis from the literature. Overall, this study shows that the development of fintech-based Islamic investment in the digital era requires the integration of sophisticated technology, increased Islamic financial literacy, adequate regulatory support and collaboration between industry players. The development of fintech-based Islamic investment has the potential to increase financial inclusion and provide better investment alternatives for people who want to invest in accordance with sharia principles
Income Smoothing Use Financing Loss Provision In Indonesia And Malaysia’s Islamic Banks Fadhilah Hanum Lubis; Sigid Eko Pramono; Saiful Anwar
International Journal of Science, Technology & Management Vol. 2 No. 1 (2021): January 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i1.152

Abstract

Rapid development of Islamic banks leads to the requirement to compete in order to show the best performance. Performance assessment can be seen from the profit information. Income smoothing through the use of Financing Loss Provision (FLP) is one method that can be applied in Islamic banking in an attempt to get income based on their goals. This research aims to investigate income smoothing practice by using FLP at both Indonesia and Malaysia’s Islamic banks by applying mixed-method approach. In this regard, quantitive method was used to measure panel regression by using Eviews in order to analyze income smoothing practice through FLP in both Indonesia and Malaysia than qualitative method was used through interviews with practitioners and sharia supervisors in Indonesia to get the data about the practice. The data in this research were taken from 11 Islamic banks in Indonesia and 19 Islamic banks in Malysia from 2011 to 2016. The results of the research reveal that Islamic banks in both Indonesia and Malaysia apply income smoothing by using FLP. The findings imply that Earning Before Taxes and Provision (EBTP) has significant positive effect on FLP. Moreover, the results of interviews indicate that Islamic banks in Indonesia do not apply income smoothing. However, there is an indication that they will lead to this condition. Therefore, it is suggested that the regulators will supervise the application of FLP by developing the investigation of this account in financial statement of the Islamic banks.
Co-Authors Marlian Arif Nasution Paisal Rahmat SAIFUL ANWAR Sigid Eko Pramono