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All Journal Economic Journal of Emerging Markets Jurnal Ekonomi & Keuangan Islam Proceeding of Conference on Islamic Management, Accounting, and Economics Journal of Islamic Monetary Economics and Finance Jurnal Abdimas Madani dan Lestari (JAMALI) International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Zakat (IJAZ) Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Journal of Islamic Economic and Business Research Share: Jurnal Ekonomi dan Keuangan Islam Mutanaqishah: Journal of Islamic Banking Mutanaqishah: Journal of Islamic Banking

Achmad Tohirin

Fakultas Bisnis Dan Ekonomika, Universitas Islam Indonesia, Yogyakarta, Indonesia

Author-ID : 2623465

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Social Sciences Other

Published : 13 Documents Claim Missing Document

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COMPARING THE RETURN ON MUDHARABAH DEPOSIT AND THE RETURN ON EQUITY: ASSESSING THE FAIRNESS IN INDONESIAN ISLAMIC BANKING INDUSTRY Nurul Fadhilah; Achmad Tohirin
Mutanaqishah : Journal of Islamic Banking Vol. 1 No. 1 (2021): June 2021
Publisher : Department of Islamic Banking, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo

Abstract This paper compared the return on mudharabah deposit (ROMD) and the return on equity (ROE) in Indonesian Islamic banks to unveil the differences and factors that affect them. The purpose of this paper is to evaluate the profit and loss sharing mechanism in Islamic banking through the return on mudharabah deposit and on equity. The quarterly financial report from 10 Islamic banks within the period of 2011 to 2016 are processed using independent t-test to compare means and panel regression method to disclose the variables affecting the behavior of ROMD and ROE. The results show that the ROMD and ROE are statistically different, with ROMD tend to be lesser than ROE. It also found that ROA, total equity/total asset, total total deposit/total asset, total financing/total asset, bank size and total of mudharabah deposit accounts are affect the variability of ROMD, and the same variables,exclude the mudharabah deposit account, affect the ROE. Following this result, Islamic banks in Indonesia need to evaluate the governance to treat the mudharabah contract as a mode of equity participation in nature, as like as the contract with the shareholders, in order to comply with Islamic economic framework through the presence of the fairness in banking business.

ISLAMIC ENDOGENOUS MONEY: EVIDENCE FROM THE ISLAMIC BANKING SYSTEM IN INDONESIA AND MALAYSIA Khoirul Umam; Abdul Ghafar Ismail; Achmad Tohirin; Jaka Sriyana
Journal of Islamic Monetary Economics and Finance Vol 7 No 3 (2021)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v7i3.1351

This paper proposes a theoretical model of endogenous Islamic money and empirically analyses the endogeneity of Islamic money supply under fiat and fractional reserve systems. The causal relations between Islamic money and macro and financial variables are assessed using the autoregressive distributed lag (ARDL) model and error-correction modelling (ECM). The results suggest that the greater the maturity and the larger the asset share in the Islamic financial system, the better the endogeneity of money. They also reveal that the profit and loss sharing system can connect the economy to money, minimise the exogenous potential of the fractional reserve requirement system, and eliminate the exogenous feature of the fiat money system. Accordingly, the study argues that an Islamic endogenous money system can be developed in fiat and fractional reserve banking systems.

Implementasi Perbankan Islam: Pengaruh Sosio-Eko¬nomis Dan Peranannya Dalam Pembangunan Achmad Tohirin
Economic Journal of Emerging Markets Vol. 8 No. 1 (2003)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ejem.v8i1.642

The major distinctive feature of the Islamic banking as compared to the conventional one lies on the pricing mechanism. The ‘new’ system applies variable pricing mechanism, as reflected on the Profit and Loss Sharing (PLS) system, meanwhile the ‘old’ system applies fixed pricing mechanism, as reflected on the Interest Based (IB) system. Several implications arise from this very basic difference. This paper discusses the implementation of Islamic banking, its socio-economic effect and its role in the development. As a new type of banking system, Islamic banking attracts serious attention from the business players and regulatory authority as well, around the world. The discussion in this paper includes comparison be¬tween these two systems on several instances; the socio-economic effect of the implementa¬tion of Islamic banking; and its role on the (economic) development. In addition the paper also prescribes the direction and the policy required for developing Islamic bank.Keywords: Islamic banking, Profit and Loss Sharing, community welfare

Financial constraints and Islamic finance: Lesson learned from external financing perspective Achmad Tohirin; Mohd Adib Ismail
Economic Journal of Emerging Markets Volume 8 Issue 2, 2016
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ejem.vol8.iss2.art2

This study examines the presence of financial constraints and explores the role of profit-loss sharing (PLS) in mitigating the problem of the financial constraints stemmed from the capital market imperfections. Using Malaysian listed companies’ data, this study finds that the financial constraints are present in the capital market. This finding implies the imperfect capital market. In Islamic PLS framework, there are two options of financing contracts that may be enforced in the capital market as financing mechanisms, i.e. al-musharakah and al-mudharabah. These schemes promote sharing of information and mutual trust between financiers and ‘borrowers’. In these contracts, there are strict terms and conditions to be adhered to by both parties so that the contracts pursue to be valid. Besides, PLS mechanism may reduce the cost of capital since the profit and loss are shared rather than be burdened only on one shoulder. In this regard, the imperfect market problems namely asymmetric information, agency problem and transaction cost can be reduced if not be overcome.

Financial Reporting Practice Of Waqf Institutions In Selected Countries And Its Implications To Waqf Institutions In Indonesia Ataina Hudayat; Achmad Tohirin; Zuraidah Mohd-Sanusi; Siti Achiria
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol 10 No Special (2017): Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v10iSpecial.53

Although waqf has been practiced in the community long before other Islamic financial instruments, the management of waqf institutions, especially in the field of accounting information lags behind other Islamic organizations. For example, in Indonesia the Indonesian Accountants Association has published seven accounting standards for Islamic banks (SFAS No. 1 to SFAS No 7), an accounting standard for takaful (SFAS 108), an accounting standard for charity, infaq and zakah (SFAS 109) and an accounting standard for sukuk (SFAS 110). Nevertheless, up until now there is no standard of accounting for waqf institutions published by the Indonesian Accountants Association. Because of the disparity of management waqf than other Islamic organizations, this paper aims to: 1) First, to describe the gap between the standards and practices of financial reporting waqf institutions and other financial institutions in Indonesia; 2) Second, describe the financial reporting practices of waqf in selected countries. This paper did a survey on the practice of accounting information of waqf institutions in selected countries, published in the website of the organization concerned. In general the paper concludes that to develop the accounting standards for waqf institution in Indonesia, could be based on the accounting standards that have been practiced in other Islamic financial institutions. Fund accounting, especially accounting for endowment fund that has been practiced in the United States could also be a reference to establish accounting standards of waqf. In addition, the standard setter bodies could also refer to the practice of waqf reporting in other countries that are more advanced. Keywords: Accounting, Reporting, Waqf Institution.

Pengaruh kebijakan Financing to Value dan faktor ekonomi terhadap pembiayaan pemilikan rumah di bank syariah Anggi Aprian Syaputra; Achmad Tohirin
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 2, 2019
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

Show Abstract | Download Original | Original Source | Check in Google Scholar

The high rate of population growth has an impact on increasing demand for one of their homes. This study aims to examine the effect of financing to value policies, non-performing financing, third party funds, population growth, and inflation on sharia home ownership financing in Islamic banks. This research is focused on sharia commercial banks and sharia business units in Indonesia which are listed on the BI and OJK websites for the period 2010-2018. This research will be analyzed using Error Correction Model (ECM). The software used in this study is Microsoft Excel 2010 and Eviews 9 program. The results of the study show that the variables ftv, npf, and dpk have a positive effect. While the variables of economic growth and inflation have a negative effect on housing finance.

Faktor-faktor yang mempengaruhi deposito mudharabah pada bank syariah di Indonesia Nila Juniarty; Mustika Noor Mifrahi; Achmad Tohirin
Jurnal Ekonomi & Keuangan Islam Volume 3 No. 1, Januari 2017
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol3.iss1.art5

Mudharabah Deposit is one of Islamic banking products, which is the biggest contributor to sharia banking compared to other collecting products. In addition, according to Bank Indonesia's report, the number of Islamic banking deposits each year has increased significantly. Therefore, in this study, the authors want to know the factors that are expected to affect the number of mudharabah deposits. There are 6 factors that are expected to affect the number of deposits, namely the profit-sharing rate, the interest rate, the promotion rate, the inflation rate, the FDR, and the number of offices. The authors use a weighted average in terms of rate of profit sharing and interest rate and data processing using multiple linear regression. The results of these regression calculations, simultaneously show positive and significant results for all variables. This value resulted from the four regression has a value of sig-F 0.000 is smaller than 10% significance. Partially, profit sharing, promotion cost and number of offices show significant and positive effect on total mudharabah deposit, while interest rate, inflation and FDR show no effect on mudharabah deposit amount.

A Maqasid and Shariah Enterprises Theory-Based Performance Measurement for Zakat Institution Ataina Hudayati; Achmad Tohirin
International Journal of Zakat Vol 4 No 2 (2019): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

This study aims to develop a performance measurement system for zakat institutions from the perspective of maqashid al-Shariah and Islamic enterprise theory. This study embarks from previous studies focusing on the performance measurement methods applied to the zakat institutions. The understanding of maqashid al-Shariah in this paper refers to the concept formulated by Al Ghazali and Ibn Ashur. The basis of selecting so is their widely known concept in the contemporary research. This paper concludes that the performance measurement based on maqashid al-Shariah for Islamic bank can be adopted in zakat institution by making various adjustments according to the characteristics of the institution. In addition, this study also designed a performance scorecard to assess the performance of zakat institutions based on maqashid al-Sharia and Islamic enterprises theory. This scorecard method can calculate the index of zakat management of the related institution from a broader perspective.

HOW DOES ISLAMIC BANKING SUPPORT ECONOMICS GROWTH? Mustika Noor Mifrahi; Achmad Tohirin
Share: Jurnal Ekonomi dan Keuangan Islam Vol 9, No 1 (2020)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Some researchers have argued that the financial system has a vital role in economic growth. Islamic banking that has existed widely in many countries is expected to have a positive role in economic growth. This study aims to examine the impact of Islamic bank financing on economic growth in QISMUT countries. To compare with other full Islamic banking systems, Iran and Sudan also included in this study. By using annual panel data (2005-2015), this paper utilizes an approach to multiple mediating analysis models. The findings demonstrate that Islamic banking financing does not significantly impact economic growth directly. However, Islamic banking financing can possibly influence economic growth indirectly through investment and consumption spending.========================================================================================================Bagaimanakah Peran Perbankan Syariah dalam Pertumbuhan Ekonomi? Beberapa peneliti berpendapat bahwa system keuangan memiliki peran penting dalam pertumbuhan ekonomi. Perbankan Islam yang telah ada secara luas di banyak negara diduga memiliki peran positif dalam pertumbuhan ekonomi. Penelitian ini bertujuan untuk menguji peengaruh pembiayaan bank Islam pada pertumbuhan ekonomi di negara QISMUT. Iran dan Sudan dimasukkan dalam objek penelitian ini sebagai pembanding penggunaan sistem keuangan Islam. Menggunakan data panel tahun 2005-2015, penelitian ini menggunakan pendekatan analisis media dengan banyak faktor. Hasil penelitian menunjukkan bahwa pembiayaan bank Islam tidak dapat mempengaruhi pertumbuhan ekonomi secara langsung. Akan tetapi, Bank Islam dapat mempengaruhi pertumbuhan ekonomi secara tidak langsung, yaitu melaui investasi dan konsumsi.

PENDAMPINGAN WIRAUSAHA BARU DI DUSUN NANGGULAN KALURAHAN SENDANGAGUNG KAPANEWON MINGGIR SLEMAN YOGYAKARTA Eko Atmadji; Achmad Tohirin
Jurnal Abdimas Madani dan Lestari (JAMALI) Volume 04, Issue 02, September 2022
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jamali.vol4.iss2.art4

Dusun Nangulan merupakan dusun yang berada di Kalurahan Sendangagung Kapanewon Minggir Kabupaten Sleman Yogyakarta. Potensi unggulan dari Dusun Nanggulan adalah sebagai berikut. 1) Area pertanian dan tegalan yang berlimpah seperti tanaman padi, jagung, pohon kelapa, dan pohon bambu; 2). Masyarakat memiliki semangat gotong royong yang tinggi; 3) Terdapat situs sejarah sekolah kepolisian pertama di Indonesia; 4) Potensi peternakan berupa kambing, sapi, unggas, dan perikanan. Adanya potensi tersebut belum terkelola dengan baik untuk peningkatan perekonomian warga masyarakat di Dusun Nanggulan. Berdasarkan hasil observasi studi ini, permasalahan yang dihadapi masyarakat berupa rendahnya semangat generasi muda dalam menumbuhkan semangat kewirausahaan. Akibat dari permasalahan tersebut tingkat kesejahteraan masyarakat di Dusun Nanggulan sangat rendah dibandingkan dengan kesejahteraan masyarakat di Dusun lainnya di wilayah Sendangagung. Tujuan khusus dari kegiatan pengabdian ini adalah terciptanya wirausaha baru dalam rangka optimalisasi potensi yang ada di Dusun Nanggulan. Luaran yang ingin dicapai dalam kegiatan pengabdian ini terdiri dari luaran wajib berupa publikasi di jurnal nasional terakreditasi, dan khususnya terciptanya wirausaha baru di Dusun Nanggulan dalam rangka optimalisasi potensi yang ada di Dusun Nanggulan.

Co-Authors Abdul Ghafar Ismail Anggi Aprian Syaputra Ataina Hudayat Ataina Hudayati Edi Supriadi Eko Atmadji Eva Nurul Huda Jaka Sriyana Khoirul Umam Mohd Adib Ismail Muhammad Afiat Anang Luqmana Mustika Noor Mifrahi Nila Juniarty Nurul Fadhilah Siti Achiria Sri Murtiningsih Zuraidah Mohd-Sanusi

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