Article Per Year (5 Year)
p-Index From 2020 - 2025
1.94
P-Index
This Author published in this journals
All Journal Global Review of Islamic Economics and Business al-Uqud : Journal of Islamic Economics International Journal of Islamic Economics and Finance (IJIEF) Shirkah: Journal of Economics and Business Al-bank: Journal of Islamic Banking and Finance Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi dan Keuangan Al-bank: Journal of Islamic Banking and Finance E-JURNAL AKUNTANSI
Ibnu Qizam
UIN Syarif Hidayatullah Jakarta, Indonesia
Religion Economics, Econometrics & Finance Social Sciences

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Global Review of Islamic Economics and Business

 1 
Identifying a Convergence between Non-Financial Information and Islamic Accounting for Islamic Decision Usefulness: A Review and Synthesis Ibnu Qizam
Global Review of Islamic Economics and Business Vol 8, No 2 (2020)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2020.082-01

Abstract

This study aims to explore a framework of developing the Islamic decision usefulness (IDU) concept through a review of non-financial information and Islamic accounting under the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) literature for convergence and the extent to which this convergence will inspire future empirical-research opportunities for the increased Islamic decision usefulness (IIDU). Exploring and delineating historically non-financial information literature to be linked with Islamic accounting trends through content analysis, this study suggests that decision usefulness of non-financial information has flourished from being complementary to the strategic role of information, adopting the ideas of creating shared value (CSV), and sustainable value-creation (SVC). To this point, the enhancement of decision usefulness emitted from non-financial information and Islamic accounting literature points to the same pole (convergence), exposing the firms’ relevant-sustainable shared-value for 3Ps (profit, people, and planet) blended with Islamic accounting concepts, whereby welcoming many future empirical-research opportunities for the increased Islamic decision usefulness (IIDU).
Quantitative Sharia-Screening Effect on Portfolio Performance and Volatility: Evidence from Indonesia Syamsul Arifin; Ibnu Qizam
Global Review of Islamic Economics and Business Vol 9, No 1 (2021)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2021.091-04

Abstract

The aim of this study is to examine the comparative performance and volatility between Sharia and conventional portfolios listed on the Indonesia Stock Exchange (IDX) and to investigate the effect of quantitative (debt-ratio) screening on the Sharia-and-conventional-portfolios returns specifically applied in the selected public firms with the inter-industrial low-correlations. Applying a non-parametric test, the autoregressive integrated moving average (ARIMA) model, and the regression analysis, the results suggest that there is no difference in performance between Sharia and conventional portfolios; Sharia portfolios show the lower risks than conventional portfolios. Using quantitative Sharia-screening, the debt-to-equity ratio (DER) affects Sharia-portfolio returns, but not conventional-portfolio returns. This study contributes to providing country-specific evidence on applying quantitative Sharia-screening. Taking notice of the existing high-profile debt-ratio and applying the relatively loose standard of quantitative Sharia-screening for the public firms in Indonesia, this suggests that a country-specific quantitative Sharia-screening standard should be supported.
Co-Authors Abdul Qoyum Darwant Darwant Dimas Kenn Syahrir Hadri Kusuma HUSNI SHABRI Irma Yuliani Muhammad Adnan Azzaki Muhammad Ghafur Wibowo Nuhbatul Basyariah Nur Azlina Santi Susanti Syamsul Arifin Veithzal Rivai Zainal Wahyudi, Ickhsanto Zul Ihsan Mu'arrif