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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
 9   10   11   12   13 
Does Dual Banking System in Indonesia Differentiate Investment Account Requirement? Yaser Taufik Syamlan
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.v11i1.132

Abstract

Abstract. This paper aims to propose a model of investment account based on Islamic Financial Services Board guiding principles. The research figures out some factors affecting the process of deploying investment account, the proposed model, cost - benefit analysis as well as the steps to be taken by Islamic banking stakeholders to install the model in the future. Having reviewed many litetatures related to irregular deposit, investment account as well as the institutional theory, the study found that the adoption of investment account heavily relies on the political factor applied by Bank Indonesia. Law No. 21 Year 2008 that regulates Indonesian Islamic Banking clause 35 stated that Bank Indonesia has coercive power to drive the accounting and governance standard for the Indonesian Islamic banking. Other actors such as Financial Services Authority, National Sharia Board, and Indonesia Deposit Insurance Corporation also do affect the regulation on Investment Account. This paper informs the policy makers to set different regulation on investment account within the practice of dual banking system.
Analisis Kinerja Keuangan Dengan Menggunakan Rasio-Rasio Keuangan Dan Economic Value Added (Studi Kasus: PT. Bank Syariah Mandiri) Endri Piliang; Abdul Wakil
Tazkia Islamic Finance and Business Review Vol. 3 No. 2 (2008)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v3i2.29

Abstract

This paper analyzes the financial peformance of Bank Syariah Mandiri (BSM) using financial ratios and Economic Value Added (EVA) method. The ratio of Net Profit Margin (NPM), Return on Asset (ROA), Return on Equity (ROE), and Capital Adequacy Ratio (CAR) show fluctuative result. However, on average, during 2003-2006 financial performance of BSM was increased considerably. While using EVA method, its result during 2003-2006 tend to decreased and even negative. The best performance was happening in 2003, whereby during 2004 - 2006 EVA result was lower than zero meaning that financial performance of BSM do not have any economic contribution to the institution especially for the interest of investor.Keywords: Economic Value Added, NPM, ROA, ROE, CAR
Macroeconomic Determinants of Islamic Banking Financing Tita Nursyamsiah
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.v11i2.136

Abstract

The purpose of this study is to analyze the relationship between Islamic banking financing and macroeconomic variables as well as its response to key economic variables including real output, price level, interest rate and trade for the case of Indonesia. This research uses time series econometric analysis such as Granger Causality and Vector Error Correction Model (VECM). Time series data used are total Islamic banking financing, industrial production index (IPI), customer price index (CPI), Certificate Bank Indonesia (SBI) rate and international trade. The results show that there is bi-directional relationship between Islamic banking financing and price level as well as Islamic banking financing and interest rate. Meanwhile, the uni directional causality occurs between Islamic banking financing and real output as well as Islamic banking financing and trade. In this case, Islamic banking financing is affected by IPI. Islamic banking financing is not affected by trade but trade is significantly affected by Islamic banking financing. In addition, Islamic banking financing is relatively sensitive to the shock of price level, real output and interest rate. 
The Role of Islamic Rural Bank in Financing the SMEs: Customer Perspective Analysis (Case Study of Amanah Ummah Bank in Bogor City, Indonesia) Irfan Syauqi Beik; Qurroh 'Ayyuniyyah; Laily Dwi Arsyanti
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.v4i2.34

Abstract

One of the basic problems faced by small scale and medium enterprises (SMEs) in Indonesia is the availability of financing access provided by financial institutions including banking institution. There are three types of Islamic bank operating in Indonesia presently: Islamic commercial bank, Islamic banking unit and Islamic rural bank. Providing the SMEs with sufficient financing source is highly required. This paper attempts to observe empirically the role that have been played by Islamic rural bank in financing the SMEs, by taking case study of Amanah Ummah Bank, the best Islamic rural bank in the country. Thirty small and medium entrepreneurs have been selected as the sample of the research, and have been deeply interviewed on September and October 2008. Descriptive statistics, IPA (Importance Performance Analysis) and CSI (Customer Satisfaction Index) methods have been used as analytical methods. The results show that the financing given by the bank does really help the SMEs. There are three factors, which are important, and which have satisfied the SMEs. These are easiness of bank’s requirements, the speed of financing approval, and bank’s services. In general, the respondents are of the view that the bank has shown a good performance.Keywords : SMEs, Islamic rural bank, customers’ perception
An Assessment of Customer’s Preferences on The Selection of Takaful Over Conventional: A Case of Saudi Arabia Faisal Nazir; Azman Bin Mohd. Noor
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.v12i1.147

Abstract

This paper aims at assessing the motivational factors that influence the customer’s preferences of Takaful over conventional insurance. The customers’ information about the Takaful products and services based on sharia are identified in order to enable them differentiate Takaful and conventional insurance. The research uses mixed method of data collection. This comprises of questionnaires and in-depth interviews with the respondents from four selected Takaful industries in Saudi Arabia. The questionnaires were analysed using simple percentages and for the interviews, thematic analyses were used. Based on the findings of the study, the customer’s preferences on the selection of Takaful over conventional insurance include protection of Takaful product by sharia, support from the government. Similarly, the absence of risk incurred or transferred to participants, funds contributed in the spirit of brotherhood for all members. Moreover, another customer’s preferences is that contributions (tabarru’) are invested in non-interest based capitalization by the Takaful agents and profits are shared according to individual contributions. Based on Takaful, donations are established at the pooling system in line with sharia and they are formed on the bases of sympathy, consciousness of the idea of tabarru’ as well as abstaining from gharar, maysir and riba.
Analisis Pengaruh Monetary Policy Shock Terhadap Jumlah Deposito Perbankan Islam Dalam Sistem Perbankan Ganda: Studi Kasus Indonesia Dan Malaysia Ade Mutiah; Luqyan Tamanni
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.v5i1.39

Abstract

Tujuan dari penelitian ini adalah ingin menguji secara empiris, apakah perilaku nasabah perbankan Islam di Indonesia dan di Malaysia terpengaruh oleh kebijakan moneter yang dikeluarkan oleh bank sentral pada masingmasing negara. Selain itu, apakah negara dengan karakteristik ekonomi dan kebijakan yang hampir sama – Indonesia dan Malaysia -, akan menghasilkan perilaku nasabah terhadap deposito perbankan Islam yang sama atau tidak. Metode analisis yang digunakan dalam penelitian ini adalah yang pertama , metode ekonometrika VAR (Vector Auto Regression) yang bila terjadi kointegrasi pada data yang stasioner di 1st difference akan dilanjutkan pada VECM (Vector Error Correction Models) dan yang kedua, analisis elastisitas permintaan deposito perbankan Islam terhadap variabel-variabel yang diuji dalam penelitian ini pada periode Januari 2005 sampai dengan Desember 2009. Hasil dari penelitian ini menujukkan bahwa dalam jangka panjang variabel moneter di Indonesia berpengaruh secara signifikan terhadap deposito perbankan Islam. Berbeda dengan di Malaysia di mana variable moneter tidak berpengaruh secara signifikan terhadap deposito perbankan Islam. Begitupun hasil analisis elastisitas permintaan deposito perbankan Islam di kedua negara. Dengan demikian dapat disimpulkan bahwa deposito perbankan Islam di Indonesia lebih sensitif terhadap perubahan kebijakan moneter, dibandingkan dengan yang ada di Malaysia.JEL Classifications : E41, E52, G21.Keywords : Kebijakan Moneter; Deposito; Perbankan Islam; VECM; Elastisitas.
Determinant of Repayment Rate of Islamic Mortgate Financing Product Hawari Muhammad El Baqiy; Ferry Ardiansyah
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.v12i2.149

Abstract

Penelitian ini bertujuan untuk menganalisis faktor penentu tingkat pembayaran kembali pembiayaan perumahan di perbankan syariah. Penelitian ini menggunakan model analisis regresi logistik; dengan variabel dependen yang digunakan adalah tingkat kolektabilitas sedangkan variabel bebasnya adalah usia, jumlah anggota keluarga, tingkat pendidikan, rekening bank, saldo tabungan, rekam jejak di bank syariah XYZ, rekam jejak di Bank Sentral Indonesia, referensi, status perumahan, lama tinggal, jenis perusahaan, posisi di tempat kerja, lama kerja, pendapatan, lama pembiayaan, kemampuan pembayaran kewajiban, rekomendasi penilaian, ukuran bangunan, tujuan pembiayaan, dan rasio pembiayaan terhadap agunan. Hasilnya menunjukkan bahwa hanya lima determinan yang mampu mempengaruhi tingkat pembayaran pembiayaan KPR syariah atau KPR di bank syariah XYZ di Jakarta, Bogor, Depok, Tangerang, Bekasi, dan Cilegon pada periode tahun 2014-2016. Faktor-faktor penentu tersebut adalah rekam jejak di Bank Syariah XYZ dan Bank Sentral Indonesia, jenis perusahaan, lama pembiayaan, dan kemmampuan pembayaran kewajiban. Pada saat yang sama, rekam jejak di Bank Sentral Indonesia dan lamanya pembiayaan memiliki efek negatif terhadap tingkat pengembalian KPR Islam.
Analisis Efisiensi Baitul Maal Wat Tamwil Dengan Pendekatan Two Stage Data Envelopment Analysis (Studi Kasus Kantor Cabang BMT MMU Dan BMT UGT Sidogiri) Muhammad Mahbubi Ali; Ir Ascarya
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.v5i2.44

Abstract

Penelitian ini bertujuan untuk mengukur tingkat efisiensi Baitul Maal Wat Tamwil (BMT) dengan mengambil studi kasus BMT MMU dan BMT UGT Sidogiri Pasuruan tingkat cabang dengan total sampel 50 cabang. Metode yang digunakan dalam penelitian ini adalah Two Stage DEA. Tahap pertama mengukur tingkat efisiensi BMT MMU dan BMT UGT dengan menggunakan DEA. Tahap kedua menguji faktor-faktor internal dan eksternal, yang mempengaruhi tingkat efisiensi BMT MMU dan BMT UGT dengan menggunakan pendekatan Tobit. Hasil penghitungan DEA menunjukkan, efisiensi overall technical BMT MMU (0,84) dan BMT UGT (0,88) pada tahun 2008 masih kurang optimal. Penyebab utama inefisiensi untuk BMT MMU adalah penyaluran pembiayaan, sementara sumber utama inefisiensi BMT UGT adalah penghimpunan dana pihak ketiga yang kurang maksimal. Hasil pengolahan Tobit menunjukkan bahwa kekuatan modal dan ukuran BMT memiliki pengaruh positif secara signifikan terhadap efisiensi overall technical pada dua BMT. Sementara dari sisi eksternal, PDRB perkapita memiliki pengaruh negatif secara signifikan. Adapun pertumbuhan pengangguran, tingkat pendidikan, dan komitmen keberagamaan tidak berpengaruh secara signifikan.JEL Classification : G21, R15Keywords : Efisiensi, BMT, Two Stage DEA
An Overview: Forest Carbon Accounting (Case Study Ulu Masen Ecosystem Aceh Province, Indonesia) Merlinta Anggilia; Achmad Djazuli
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.v6i1.49

Abstract

This thesis is descriptive qualitative research of forest carbon accounting and Ulu Masen Ecosystem of Aceh Province where included in REDD projects for Carbon Trading scenario. The data which is applied in this research are primary data from the field in Ulu Masen Ecosystem Aceh Province and secondary data of International references worldwide related to this issue. The main purpose of this research is to reveal further overview of forest carbon accounting, REDD issues and promote them into publics, accountants, economist as the main role of accountants are not focusing in financial, banking, insurance only but also as social and environment accountants. To probe the Islamic outlook towards these issues and acknowledge local community where REDD projects upcoming to. The research gained information of Aceh Government initiative to have carbon trading of carbon offsets as REDD scheme scenario based on both in Voluntary Carbon Offsets (VCO) and Clean Development Mechanism (CDM) market. Nowadays, both Aceh Government and Merrill Lynch have committed to get carbon trading for 750,000 hectares of Aceh forests in Ulu Masen Ecosystem in total of US $ 9 Million over next 30 years, right after Aceh Government gain verification audit of carbon storage in the ecosystem internationally.JEL Classification : M0, M41, N55, L31Key words: Forest carbon accounting, carbon trading, REDD, Ulu Masen ecosystem
Front Matter Vol. 12 (2), 2018 nashr akbar
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.v12i2.182

Abstract

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