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INDONESIA
Tazkia Islamic Finance and Business Review
Published by Institute for Research and Community Empowerment
ISSN : 24600717     EISSN : 24600717     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Tazkia Islamic Finance and Business Review (TIFBR) is a peer-reviewed journal published by the Institute for Research and Community Empowerment (IRCE), Tazkia University College of Islamic Economics in collaboration with Association of Islamic Economics Lecturers (ADESY). The Journal is semi-annual journal issued in July and December. The aim of the journal is to disseminate Islamic Economics, finance and business researches done by researchers both from Indonesia and overseas.
Arjuna Subject : -
Articles 188 Documents
 1   2   3   4   5 
Constructing an Islamic Socially Responsible Investment (SRI) Index; The Case of Indonesia Wiku Suryomurti
Tazkia Islamic Finance and Business Review Vol. 11 No. 2 (2017)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v11i2.141

Abstract

The aim of this study are: (i) to develop an index based on Islamic stock from List of Islamic Securities (DES) and integrate them with the concept of Socially Responsible Investment (SRI) and (ii) to compare the performance of the constructed index with Jakarta Islamic Index (JII) and SRI Kehati Index. We construct the index using Equally Weighted Method from extensive dataset of more than 300 Islamic securities listed in the List of Islamic Securities (DES). Our result is fairly striking as the Islamic SRI index outperform JII and SRI Kehati as well. We conclude that additional screening with ESG parameter does not impact the index performance. To our knowledge, this research is the first to introduce an Islamic SRI stock Index, particularly in Indonesia. Hence, the result could be a consideration for the Indonesia stock exchange (IDX) stakeholder to introduce this index to the market. Furthermore, the results is expected to help investors in selecting stock that meet the standards of Islamic stocks while also fulfill the ESG criteria into their investment portfolios.
ANALISIS EFISIENSI ORGANISASI PENGELOLA ZAKAT NASIONAL DENGAN PENDEKATAN DATA ENVELOPMENT ANALYSIS Nasher Akbar
Tazkia Islamic Finance and Business Review Vol. 4 No. 2 (2009)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v4i2.35

Abstract

Potensi Zakat, Infaq dan Shadaqah (ZIS) di Indonesia sangat besar dan diyakini dapat menciptakan keadilan distribusi kekayaan masyarakat. Sayangnya, dana ZIS yang berhasil dikumpulkan masih jauh dari potensi yang ada. Oleh karenanya dibutuhkan optimalisasi potensi zakat, salah satunya dengan efisiensi. Penelitian ini bertujuan untuk mengetahui tingkat efisiensi Organisasi Pengelola Zakat (OPZ) secara relatif menggunakan Data Envelopment Analysis (DEA) dengan pendekatan produksi. DEA merupakan metode nonparametrik yang digunakan untuk mengukur tingkat efisiensi unit pengambil keputusan secara relatif. Metode ini mengukur rasio antara output dan input yang diperbandingkan antar OPZ yang diteliti. Variabel output yang digunakan meliputi dana terhimpun dan dana tersalurkan, sedangkan input-nya adalah biaya personalia, biaya sosialisasi dan biaya operasional lainnya. Hasilnya menunjukkan bahwa efisiensi OPZ pada tahun 2005 masih lebih baik dari tahun 2006 dan 2007 baik secara teknis (94,52%), skala (75%), dan overall (71,27%). Perhitungan terhadap 9 OPZ tahun 2007 dengan asumsi CRS, menunjukkan hanya 2 OPZ yang efisien, yakni BMM dan Bamuis BNI.Penyebab utama inefisiensi adalah dana tersalurkan dan dana terhimpun, yakni menyumbang 43,1% dan 36%. Sedangkan pengukuran dengan orientasi input menyatakan bahwa sumber inefisiensi adalah biaya operasional lain sebesar 34,9% dan biaya sosialisasi sebesar 31,1%.JEL Classification : C14, L31Keywords : Efisiensi, Organisasi Pengelola Zakat, Data Envelopment Analysis
A Service Quality of Islamic Microfinance Institutions in Indonesia: An Importance-Performance Analysis Approach Dety Nurfadilah; Sudarmawan Samidi; Iwan Kurniawan Subagja
Tazkia Islamic Finance and Business Review Vol. 12 No. 1 (2018)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v12i1.110

Abstract

The rapid growth of financial system in Indonesia creates an intensive competition between Conventional and Islamic financial institutions. The study aims to evaluate the service quality of Islamic Microfinance Institution in Indonesia. The survey was carried out to acquire data from 126 respondents. Descriptive statistics and importance performance analysis (IPA) was used to analyze the data. The finding show that attributes plotted in quadrant “keep up the good work” are providing prompt service, and helpful response to customer requests, Ability in providing services to the customer as needed, prompt service on financial counselling,  Ability of staff in giving proper explanation to the customer, Ability to keep the transaction process secure, and Sharia compliance banking products. Meanwhile, the attributes plotted in quadrant “concentrate here” are accessible of location of ATM, easy to access the location, ability to navigate customer to find what they intend, ability to maintain accuracy of bank statement, and ability in providing after sale services. To the best of author’s knowledge, it is the first study that measuring the service quality of Islamic microfinance from customer perspective using importance-performance approach. 
Determinan Return Saham Dan Kinerja Keuangan Internal Bank Syariah Di Malaysia Nurul Azhari Khairani; Ahmad Affandi
Tazkia Islamic Finance and Business Review Vol. 5 No. 1 (2010)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v5i1.40

Abstract

Penelitian ini bertujuan untuk menganalisis faktor penentu dari return saham dan kinerja keuangan internal, yaitu: ROA, ROE, dan EPS. Faktor eksternal berupa variabel makro seperti inflasi, dan Islamic Interbank Rates diasumsikan sebagai salah satu determinan dari return saham dan kinerja keuangan internal. Penelitian dilakukan pada sampel empat bank syariah di Malaysia yang terdiri dari Affin Islamic Bank Berhad, Alliance Islamic Bank Berhad, Bank Islam Malaysia Berhad, dan Public Islamic Bank Berhad dengan tahun pengamatan 2004-2008. Penelitian ini menggunakan metode analisis data panel (pooled data) atau sering disebut pula sebagai micropanel data atau longitudinal data. Berstruktur balanced panel dengan menggunakan fixed effect model (FEM) dan Weighted Least Squares (WLSE). Pengujian dilakukan kepada empat persamaan; return saham, ROA, ROE, dan EPS. Hasil pengujian terhadapempat persamaan memperlihatkan bahwa determinan return saham dalam model terdiri dari ROE, EPS, inflasi, dan Islamic Interbank Rates. Variasi ROA tidak dapat dijelaskan model. Determinan ROE dalam model terdiri dari ROA, EPS, return saham, inflasi, dan Islamic Interbank Rates. Sedangkan determinan EPS dalam model terdiri dari ROA, ROE, return saham, inflasi, dan Islamic Interbank Rates. Secara keseluruhan terdapat tiga variabel yang memiliki pengaruh secara dua arah, yaitu ROE dengan EPS yang memiliki pengaruh positif, ROE dengan return saham yang memiliki pengaruh negatif, dan EPS dengan return saham yang memiliki pengaruh positif.JEL Classification : G20, G24Keywords : Return saham, Kinerja Keuangan, Bank Syariah.
Exploring Strategies to Optimize the Collection of Zakat on Shares in Indonesia Sheila Amalia
Tazkia Islamic Finance and Business Review Vol. 12 No. 2 (2018)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v12i2.151

Abstract

This research aims to analyze the priorities of the problems in the collection of zakat on shares, and then identify the best solutions and strategies to enhance the collection performance. The employed method is Analytic Network Process (ANP). The result shows that there are three main problems in collecting zakat on shares: (1) The absence of government enforcement, (2) No integrated services to the zakat institutions (OPZ), and (3) The less understanding of investors about zakat on shares. As for the solutions by priority are: (1) Providing integrated services to the OPZ, (2) Make a collaboration to the securities, and (3) To increase the awareness to pay out zakat on shares. Meanwhile, the best strategies by priority are (1) Regulatory approach from Indonesian Stock Exchange to securities, (2) Zakat payroll system on shares, and (3) Campaign in the television.
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Organisasi Pengelola Zakat Sugiyarti Fatma Laela
Tazkia Islamic Finance and Business Review Vol. 5 No. 2 (2010)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v5i2.45

Abstract

Penelitian ini menguji faktor-faktor yang memiliki pengaruh signifikan terhadap kinerja efisiensi Organisasi Pengelola Zakat (OPZ). Efisiensi dalam penelitian ini difokuskan pada rasio program spending terhadap total spending. Penelitian ini merupakan penelitian empiris yang menggunakan data primer dan sekunder dengan metode cross section dari dua puluh tiga sampel OPZ. dengan menggunakan metode Ordinary Least Square (OLS), hasil penelitian ini menyimpulkan bahwa komposisi Dewan Pembina tidak memiliki pengruh yng signifikan terhdp efisiensi OPZ. Namun rasio jumlah Dewan Pengawas terhadap Direktur Pelaksana memiliki pengaruh yang signifikan secara statistik dengan efisiensi OPZ. Semakin tinggi rasio jumlah Dewan Pengawas terhadap Direktur Pelaksana, semakin efisien suatu OPZ. Demikian juga keberadaan laporan auditor independen akan meningkatkan efisiensi OPZ. Empat variabel independen lainnya yaitu, perubahan kompensasi yang dibayarkan kepada pegawai, penerapan program manajemen dan system budaya yang efficiency emphasis, struktur kelembagaan OPZ dan ukuran (size) OPZ tidak terbukti memiliki pengaruh yang signifikan terhadap efisiensi. Variabel ekplanatori dalam model penelitian ini mampu menjelaskan 64.4 persen variasi pergerakan efisiensi OPZ.JEL Classification : I30, L23, L25, L30Keywords : OPZ, Kinerja Efisiensi, Program spending
Pengaruh Mekanisme Good Corporate Governance Terhadap Praktik Manajemen Laba: Studi Pada Perusahaan Yang Termasuk Dalam CGPI Muhammad Hazri; Sugiyarti Fatma Laela
Tazkia Islamic Finance and Business Review Vol. 6 No. 1 (2011)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v6i1.50

Abstract

 Penelitian ini bertujuan untuk mengetahui apakah tiga mekanisme GCG berpengaruh atau tidak terhadap manajemen laba yang diproksikan dengan discretionary accrual (DACC). Mekanisme GCG tersebut adalah Kepemilikan Manajerial (KI), Komite Audit (KA) dan Komisaris Independen (KI). Data yang digunakan adalah data panel sepuluh perusahaan yang termasuk dalam penilaian CGPI selama tiga tahun mulai dari tahun 2006 sampai tahun 2008. Untuk mengetahui apakah variabel-variabel GCG di atas berpengaruh terhadap praktik manajemen laba dilakukan uji regresi berganda dengan pendekatan pooled least square. Dari analisis yang dilakukan dengan menggunakan alpha lima persen diketahui bahwa mekanisme GCG yaitu kepemilikan manajerial berpengaruh secara signifikan terhadap manajemen laba. 27,45% artinya bahwa keragaman dari variabel dependen mampu diterangkan oleh variabel-variabel independen sebesar prosentase tersebut dan sisanya sebesar 72,55% dijelaskan oleh faktor-faktor lain di luar model. Sedangkan mekanisme lain seperti komite audit dan komisaris independen tidak berpengaruh secara signifikan terhadap manajemen laba.JEL Classification : G3, G30, L10Kata kunci: Discretionary Accrual (DACC), Kepemilikan Manajerial (KM), Komite Audit (KA), dan Komisaris Independen (KI).
Cover Vol. 11 (1), 2017 nashr akbar
Tazkia Islamic Finance and Business Review Vol. 11 No. 1 (2017)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v11i1.178

Abstract

MENGURAI MASALAH PENGEMBANGAN SUKUK KORPORASI INDONESIA MENGGUNAKAN ANALYTIC NETWORK PROCESS Nila Dewi
Tazkia Islamic Finance and Business Review Vol. 6 No. 2 (2011)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v6i2.55

Abstract

Sukuk as an instrument of Islamic finance has created the competitive advantages for the practitioners of Islamic finance, which it can contribute of funding mobilization in economic development. Although in size of issuance and emission growing rapidly, but the growth of sukuk has slow moving. These causes are consist of 1) emiten problem: lack of commitment, understanding, averse to risk, and low of corporate rating; 2) investor problem: lack of knowledge, averse to risk, diversification, profitoriented/floating majority; 3) supporting problem: incentive, taxation, socialization, understanding of underwriter; 4) market problem: conventional dominant, lack of instruments, low of size of issuance, liquidity of secondary market. Therefore, this study try to identifies some causes, factors and hindrances the development of corporate sukuk in Indonesia. The results show that the primary problems come from: 1) lack of understanding (emiten); liquidity of secondary market (market); 3) lack of knowledge (investor); 4) incentive (supporting); 5) low of size of issuance. The primary solutions are: 1) intensive socialization; 2) encouragement to state owned corporation; 3) taxation regulation; 4) product innovation; 5) incentive. Furthermore, the levels of agreement among respondents (Kendall’s coefficient) conclude that practitioners show higher rater agreement than that of experts. Therefore, in applying of sukuk, appraisal and opinion of practitioners can be used in considering.JEL Classification : C14, G39Keywords : ANP, Sukuk Corporate
Front Matter Vol. 12 (1), 2018 nashr akbar
Tazkia Islamic Finance and Business Review Vol. 12 No. 1 (2018)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v12i1.170

Abstract

Page 1 of 19 | Total Record : 188

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