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All Journal Jurnal Ekonomi Syariah Teori dan Terapan JIFA (Journal of Islamic Finance and Accounting) Jurnal Pasar Modal dan Bisnis Journal of Management and Islamic Finance Islamiconomic: Jurnal Ekonomi Islam Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan International Journal of Applied Economics, Accounting and Management (IJAEAM) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Finance and Islamic Banking Journal of Ekonomics, Finance, and Management Studies JPS (Jurnal Perbankan Syariah) JIFA (Journal of Islamic Finance and Accounting)
Muhammad Khozin Ahyar
Politeknik Negeri Samarinda
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Efek Diversifikasi Pembiayaan Sektor Ekonomi Terhadap Profitabilitas Dan Risiko Bank Syariah Di Indonesia Muhammad Khozin Ahyar
JPS (Jurnal Perbankan Syariah) Vol 2 No 2 (2021): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v2i2.388

Abstract

Financing in Islamic banking can be regarded as an investment because Islamic banking is a fund manager (mudharib) from the owner of the funds (shahibul maal), namely the customer. This research aims to show that investment diversification can minimize risk and increase profitability in Islamic banking. This study uses a quantitative method with a multiple linear regression model with 14 independent and 2 dependent variables. The data used is secondary data obtained from the Islamic banking statistics of the Financial Services Authority. The result of this research is that diversification of financing based on the economic sector has no effect on profitability but affects risk in reducing default. This research has implications for reducing the risk of default in Islamic banking, marked by the performance and quality of Islamic banking financing getting better.
THE INFLUENCE OF FINANCIAL LITERACY, FAMILY ENVIRONMENT, LOVE OF MONEY, AND SELF-EFFICACY ON ENTREPRENEURIAL INTEREST AMONG ACCOUNTING STUDENTS AT POLITEKNIK NEGERI SAMARINDA Rama Yuni, Rama Yuni; Ahyar, Muhammad Khozin Ahyar; Nyoria, Nyoria Anggraeni Mersa
Journal of Management and Islamic Finance Vol. 4 No. 2 (2024): Journal of Management and Islamic Finance
Publisher : UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jmif.v4i2.10124

Abstract

This research aims to determine the influence of financial literacy, family environment, love of money and self-efficacy on students' interest in entrepreneurship at the Accounting Department, Politeknik Negeri Samarinda. The aim of this research is to determine the influence of financial literacy, family environment, love of money and self-efficacy on students' interest in entrepreneurship at the Accounting Department, Politeknik Negeri Samarinda. The population of this study was 861 students. Meanwhile, the sample in this research was 300 students. The data collection technique uses a questionnaire. The data analysis technique uses multiple linear regression analysis. The research results show that financial literacy has no effect and is not significant on interest in entrepreneurship. Family environment has a positive and significant effect on interest in entrepreneurship. Love of money has a positive and significant effect on interest in entrepreneurship. Self-efficacy has a positive and significant effect on interest in entrepreneurship. The results of this study indicate that there needs to be more encouragement for accounting students department at Politeknik Negeri Samarinda to be able to build an entrepreneurial spirit.
Islamic Banking and Halal MSME Development: Financial Access and Inclusion Ahyar, Muhammad Khozin; Catur Kurniawan; M Ramli; Dimas Riski Efendi
Journal of Finance and Islamic Banking Vol. 7 No. 2 (2024)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jfib.v7i2.10049

Abstract

This study examines the accessibility of MSME financing in Islamic banks, focusing on the transformations accelerated by the Covid-19 pandemic. As community activities were restricted, Islamic banks rapidly digitized their services to maintain customer engagement. Despite digital advancements, financing processes, especially for MSMEs, still heavily rely on face-to-face interactions, which pose challenges for MSME clients with limited access to information, capital, and guarantees. Using a quantitative approach with SmartPLS, the research investigates the impact of various financial inclusion indicators on MSME financing. The outer model test confirmed the validity and reliability of all variables (AVE > 0.50, Cronbach’s Alpha > 0.75). The inner model test revealed that office networks and IRDPK significantly influenced MSME financing, while ATM availability showed a moderate effect. Additionally, the IRPBY variable did not exert a positive impact. This study highlights the crucial role of Islamic bank office networks in facilitating MSME access to financing, especially in the halal sector, and suggests that further digital innovations could enhance accessibility.
Accessibility and Its Impact on Third-Party Funds in Indonesian Islamic Banking Ahyar, Muhammad Khozin; Hakim, Abdul
Journal of Finance and Islamic Banking Vol. 6 No. 2 (2023)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jfib.v6i2.4070

Abstract

This study aims to analyze the impact of financial inclusion variables on third-party funds (DPK) in Islamic banking. The variables analyzed include both financial inclusion and non-financial inclusion factors. Financial inclusion variables are represented by office networks, ATM networks, and the number of savings customers. Meanwhile, non-financial inclusion variables include DPK, interest rates, profitability, yield equivalent, and the size of Islamic banking institutions. This research uses a quantitative approach with the Vector Error Correction Model (VECM) and Eviews as the analysis tool. The findings reveal that the financial inclusion variables significantly influencing Islamic banking deposits are the office network (KTR), ATM network (ATM), and the index of the number of DPK accounts per 1000 adult population (IRDPK). These results indicate that expanding banking infrastructure and increasing access to financial services play a critical role in boosting Islamic banking deposits. This study contributes to understanding how financial inclusion factors interact with other banking variables to shape the performance of Islamic banks in Indonesia, providing insights for policymakers and financial institutions in enhancing financial accessibility and deposit mobilization.
Tantangan Pondok Pesantren Menuju Lembaga Pendidikan Islam yang Akuntabel Ahyar, Muhammad Khozin
JIFA (Journal of Islamic Finance and Accounting) Vol. 3 No. 1 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v3i1.2301

Abstract

Islamic boarding school is one of the oldest Islamic education institutions in Indonesia. The majority of Islamic boarding schools in Indonesia are foundations. As an institution or non-profit entity, Islamic boarding schools also need to do an institutional transformation so that it can continue to grow and be trusted by stakeholders. So far, the financial reporting of Islamic boarding schools does not have standardization. So that each boarding school has a different form of financial reporting. In the end, Bank Indonesia and the Indonesian Institute of Accountants (IAI) developed the Pesantren Accounting Guidelines (PAP). Pesantren Accounting Guidelines are one of the programs in the development of pesantren economic independence. This article aims to describe the challenges faced by Islamic boarding schools in achieving accountable Islamic education institutions. Based on the literature review, there are three challenges in Islamic boarding schools in order to become an accountable Islamic educational institution, namely the boarding school human resources in the field of accounting, cooperation between related institutions and the use of technology. Islamic boarding schools must increase or increase competent human resources in the fields of accounting and financial reporting. Collaboration between related institutions can help boarding schools in increasing accountability. The provision of technology and the procurement of a type of software or application can make it easier for Islamic boarding school human resources to prepare financial reports in accordance with financial accounting standards (SAK), in this case in accordance with Islamic Boarding School Accounting Guidelines.Keywords: Islamic Boarding School, Accountable, Islamic Boarding School AccountingJEL Classification Codes: L31, Z12, Z18
The Contribution of Local Government Finance to the Islamic Human Development Index Hergastyasmawan, Angga; Ahyar, Muhammad Khozin; Irianto, Ellen D Oktanti
International Journal of Applied Economics, Accounting and Management (IJAEAM) Vol. 2 No. 1 (2024): January 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijaeam.v2i1.1109

Abstract

This research aims to analyze the Islamic Human Development Index (IHDI) scores in East Kalimantan Province for the period 2017-2022 and investigate the impact of the Regional Revenue and Expenditure Budget (APBD) in the fields of education, health, and the economy on IHDI and its dimensions (Ad-Dien, Al-'Aql, An-Nafs, An-Nasl, and Al-Maal). This research method is quantitative descriptive, involving the calculation of IHDI scores and its forming indices using appropriate formulas. Hypothesis testing is conducted through simple linear regression analysis. The research results indicate that the IHDI in East Kalimantan Province is generally categorized as a high level of human development, despite experiencing fluctuations with a predominance of improvement. Specifically, the APBD has an influence on the IHDI score, with education spending affecting the Index of Ad-Dien and Al-'Aql, health spending affecting the Index of An-Nafs and An-Nasl, and economic spending affecting the Index of Al-Maal
Co-Authors Abdul Hakim Abdul Hakim Abdullah, Agung Angga Hergastyasmawan Angga Hergastyasmawan Catur Kurniawan Dimas Riski Efendi Dzul Febrian Fitri Wulandari Hergastyasmawan, Angga Irianto, Ellen D Oktanti M Ramli Muhammad Yusuf Perkasa Wibowo Nyoria, Nyoria Anggraeni Mersa Rama Yuni, Rama Yuni