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All Journal IQTISHADIA Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Akuntansi dan Keuangan Indonesia
Mustafa Edwin Nasution
Fakultas Ekonomi, Universitas Indonesia
Economics, Econometrics & Finance

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Evaluation of the Spinoffs Criteria: A Lesson from The Indonesian Islamic Banking Industry Al Arif, M Nur Rianto; Nachrowi, Nachrowi D; Nasution, Mustafa Edwin; Mahmud, T.M. Zakir
IQTISHADIA Vol 11, No 1 (2018): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v11i1.3211

Abstract

Spin-off policy is one of the crucial issues in the Indonesian Islamic Banking Act (The Act of 21/2008). This paper is going to evaluate the spinoffs criteria that are inherent in the Act of 21/2008. The method that has been used in this paper to evaluate the spinoffs criteria is ARIMA and simulation. This ARIMA method is used to forecast that the Islamic banking unit can achieve the fifty percent asset after fifteen years after this act. The object that is used in this paper is four Islamic spin-off's banks, five Islamic banking units, and two Islamic full-fledged banks. The ARIMA result shows that from all of the objects in fifteen years or the year of 2023, there are no Islamic banks either Islamic full-fledged banks or Islamic banking unit can achieve the fifty percent asset. Besides that, based on the simulation it needs high growth asset to achieve the market share asset of its parent’s banks. According to these results, this study suggests the regulator should revise the spinoffs criteria using the strict criteria that based on either nominal assets, capital, financial ratio or the others.
Evaluation of the Spinoffs Criteria: A Lesson from The Indonesian Islamic Banking Industry Al Arif, M Nur Rianto; Nachrowi, Nachrowi D; Nasution, Mustafa Edwin; Mahmud, T.M. Zakir
IQTISHADIA Vol 11, No 1 (2018): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v11i1.3211

Abstract

Spin-off policy is one of the crucial issues in the Indonesian Islamic Banking Act (The Act of 21/2008). This paper is going to evaluate the spinoffs criteria that are inherent in the Act of 21/2008. The method that has been used in this paper to evaluate the spinoffs criteria is ARIMA and simulation. This ARIMA method is used to forecast that the Islamic banking unit can achieve the fifty percent asset after fifteen years after this act. The object that is used in this paper is four Islamic spin-off's banks, five Islamic banking units, and two Islamic full-fledged banks. The ARIMA result shows that from all of the objects in fifteen years or the year of 2023, there are no Islamic banks either Islamic full-fledged banks or Islamic banking unit can achieve the fifty percent asset. Besides that, based on the simulation it needs high growth asset to achieve the market share asset of its parent’s banks. According to these results, this study suggests the regulator should revise the spinoffs criteria using the strict criteria that based on either nominal assets, capital, financial ratio or the others.
PERAN MEDIASI INSTITUSIONAL BUDAYA TERHADAP HUBUNGAN NILAI BUDAYA DAN PENGUNGKAPAN NILAI ISLAM Violita, Evony Silvino; Syakhroza, Akhmad; Nasution, Mustafa Edwin
Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 2
Publisher : UI Scholars Hub

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

Abstract

This study aims to analyze mediation role of cultural institutional element on the influence of societal values on the disclosure of Islamic values. The cultural institutional elements analyzed are legal system, capital market development, and human development. This research covers 102 Islamic banks for the data of 2010 to 2012 around the world. The study finds that capital market development is the only element that has mediation role on the influence of culture on the disclosure of Islamic values. The capital market development has a partial mediation role on the influence of humane orientation on the disclosure of Islamic values and does not have mediation role on the influence of other cultural dimension (social orientation, power distance, and uncertainty avoidance). The capital market development has direct influence rather than mediation role on the disclosure of Islamic values. Meanwhile, the study cannot prove that the other two elements have mediation role in the influence of culture on the disclosure of Islamic values.
Co-Authors Akhmad Syakhroza Fitri Amalia Luh Putu Ratna Sundari Mahmud, T.M. Zakir Mohammad Nur Rianto Al Arif Mohammad Soleh Nurzaman Nachrowi, Nachrowi D Ranti Wiliasih Silvino Violita, Evony Syahroza, Akhmad