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All Journal Economica: Jurnal Ekonomi Islam Journal of Islamic Economic Literatures
Radwan, Maha
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Islamic Economics and Finance: Trend Topics and Thematic Evolution As-Salafiyah, Aisyah; Radwan, Maha
Journal of Islamic Economics Literatures Vol. 4 No. 2 (2023): Journal of Islamic Economic Literature
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/jiel.v4i2.315

Abstract

This study aims to determine the development and trend map of research on the theme of Islamic Economic and finance published by reputable journals. The data used in this study are 2498 public indexed research on the theme of Islamic Economic and finance in the period 1976 to 2021. The map of research development in the field of Islamic Economic and finance is obtained through an export process which will be processed and analyzed using the R Biblioshiny application program. This study shows the results that the number of publications on the development of Islamic Economic and finance research has increased significantly. In addition, the results show that the journal that publishes the most and has the greatest impact on Islamic Economic and finance research is the Journal of Islamic and Middle Eastern Finance and Management. The author with the longest publication track record is Wilson R while the author with the highest quantity of publications is Hassan MK. The educational affiliation that has the most and relevant publications is International Islamic University Malaysi. The results also show that the most used topic keywords are Islamic, Finance, Banking, and Financial.
Efficient or Opportunistic: An Empirical Test of Managerial Discretion of Islamic Banking in Reporting The Earnings Abbas, Ahmad; Triani, Neks; Rayyani, Wa Ode; Radwan, Maha
Economica: Jurnal Ekonomi Islam Vol. 12 No. 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2021.12.2.9053

Abstract

Managers are responsible for the decision-making related to financial information. They make financial reporting incentives to manage financial data, including the earnings. Banks under Islamic principles seem to affect the probability of problematic managerial behavior in determining earnings. This study determines whether Islamic banking managers' discretion in reporting earnings is efficient or opportunistic. The sample of this study was Islamic commercial banks in Indonesia. The data was obtained from Bank Indonesia and Financial Services Authority. Their financial statements from 2010 to 2016 were analyzed using Moderated Regression Analysis. As reported by the analysis results, managers in Islamic banking are efficient in their discretion while reporting their earnings. Managers tend to level down their earnings when the profitability is exceptionally high at the current earning and movie it to the future earning making the profitability of Islamic banks seem stable. 
Co-Authors Abbas, Ahmad As-Salafiyah, Aisyah Triani, Neks Wa Ode Rayyani