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

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A Bibliometric Analysis of Islamic Philanthropy Eva Nurul Huda; Achmad Tohirin; Muhammad Afiat Anang Luqmana
Journal of Islamic Economic and Business Research Vol. 3 No. 1: June 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v3i1.109

Abstract

This study aims to retrieve journal articles related to Islamic philanthropy over a span of 16 years and propose new pathways for future research. The study involved a bibliometric analysis of 122 publications on the subject registered in the Scopus database from 2007 to 2023. The bibliometric procedure evaluates research performance and progress within an international impact framework, while Biblioshiny-R and VOSviewer visualize overall research trends in Islamic philanthropy. The results of the study show that Indonesia is the country with the most publications related to Islamic philanthropy. Hilman Latief and Fauzia Amalia are the two leading authors in this field based on the total number of publications and citations. The Journal of Muslim Philanthropy and Civil Society is the journal that has published the most papers on this topic. Some of the author's most recent keywords include "islamic charity; muslim philanthropy; sadaqa; ethics of giving; needy; philanthropy; Islam; zakat; charity; muhammadiyah; islamic; sdgs; food security; wealth," which shows a strong current interest in the study of Islamic philanthropy. This paper is useful to academics, organizations, and policymakers in understanding the general picture of the field of Islamic philanthropy and allows future researchers to see where this study started and trace its shifts over time.
THE INFLUENCE OF SOME BANK FINANCIAL RATIOS CHARACTERISTICS ON PROFITABILITY IN SHARIA BANK Sri Murtiningsih; Achmad Tohirin
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8725

Abstract

This research seeks to analyze financial ratios in Islamic Commercial Banks (BUS) and Islamic Business Units (UUS). This research uses several variables from financial ratios to support the research. The variable indicators of financial ratios are Capital Adequacy Ratio (CAR), Financing to Debt Ratio (FDR), Non Performing Financing (NPF), Operating Costs to Operating Income (BOPO), and Third Party Funds (DPK) with the observation period from 2015 to 2020. This research analysis method applies Autoregressive Distributed Lag (ARDL) with the data type, namely time series data. The findings of this research show that in Islamic Commercial Banks (BUS) the CAR, FDR, NPF, BOPO, and DPK variables in the short term have an influence on bank profitability, namely ROA and ROE. In the long term the CAR variable only has an effect on ROE, the FDR and BOPO variables have an influence on ROA and ROE. Meanwhile, the NPF and DPK variables only influence ROA. Subsequent research findings in Islamic Business Units (BUS) show that CAR, FDR, NPF, BOPO, and DPK variables in the short term have an impact on bank profitability, namely ROA and ROE. In the long run, only the FDR variable has no effect on ROA, whereas in ROE only BOPO has an effect. Keywords: Banking Profitability and Banking Financial Ratios.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.008 KB) | DOI: 10.54045/mutanaqishah.v1i1.1

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.
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