Juliana Juliana
Universitas Pendidikan Indonesia

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Journal : EKSPANSI

TELAAH PEMIKIRAN EKONOMI ISLAM : YAHYA BIN ADAM AL-QARASHI (±140 H/755 M – 203 H/818 M) Juliana Juliana; Firmansyah Firmansyah; Bangkit Pratama
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 8 No 1 (2016)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v8i1.111

Abstract

Abstract: Most people know the works of al-Kharaj made by Abu Yusuf. Yahya bin Adam, who has a full name Yahya bin Adam bin Sulaiman al-Qarashi al-‘Umawi al-‘Umawi al-Ahwal al-Kufi, with Abu Zakariya's real name is one of the ulama or muslim scholar who also wrote kitab al-Kharaj lived during the Abbasid Caliphate in the reign of Abu Ja’far al-Manshur to al-Ma’mun. Yahya bin Adam is of people who contribute to the complete theories of taxation in Islam other than Abu Yusuf. In this research using literature study, a method that is taken by using various references are books or journals related in which includes Yahya bin Adam perspectives relating to economy. From various references can conclude some thoughts Yahya bin Adam typical associated with Economic contained in the book of al Kharaj, namely the concept of Kharaj and Jizya, 'Usyur, the ban on buying land Kharaj, the concept of taxation, price concept, and how to revive the dead land (Ihya’al-Mawaat). Keywords: Yahya bin Adam, Kharaj, Jizya, Ihya’al-Mawaat
ANALISIS DETERMINAN PEMBIAYAAN BERMASALAH PADA BANK UMUM SYARIAH DI ASIA TENGGARA Juliana Juliana; Risna Febriyanti; Rumaisah Azizah al-Adawiyah; Ropi Marlina; Dadan Hamdani
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 1 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i1.3672

Abstract

Purpose -The purpose of this study is to examine the differences in non-performing financing and the factors that influence it in Islamic commercial banks in Southeast Asia, which include Islamic banks in Indonesia, Malaysia and Brunei Darussalam. Design / Methodology / Approach - The research method used is a comparative and verification method using panel data regression analysis using Eviews 9 software and SPSS. Findings - The results of the study indicate that the Return on Assets (ROA) variable has a negative and significant effect on non-performing financing, Operating Income Operating Expenses (BOPO) has no effect on non-performing financing, Gross Domestic Product (GDP) has a positive and significant effect and there are also differences in non-performing financing. in Islamic commercial banks in Southeast Asia. Practical Implications - Islamic commercial banks must consider various solutions and financing operations through analysis of both internal and external factors. For Islamic banks, it is very important to analyze through internal factors in order to avoid various problems caused by bank errors in financing distribution. In addition to internal factors, external factors can also affect non-performing financing. This external factor can be seen through the failure of the customer's business to do financing and also the unhealthy economic conditions. External factors are equally important to see the various behaviors that occur in customers. Originality / Value - This research is a research that is still rarely done because it not only examines the factors that affect non-performing financing but also looks at the differences in the non-performing financing of Islamic commercial banks in Southeast Asia, especially Indonesia, Malaysia, and Brunei Darussalam. Keywords: Non Performing Financing, Return on Assets, BOPO, Gross Domestic Product Paper Type: Research Paper