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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
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Why The Rate Of Financing In Islamic Banks Is High? An Analysis Based On Malaysian Case Irfan Syauqi Beik; Laily Dwi Arsyianti
Tazkia Islamic Finance and Business Review Vol. 3 No. 1 (2008)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v3i1.19

Abstract

Islamic banking has grown rapidly and has become fi nancial-nerve centre in today’s world economy, particularly in the last three decades. It has attracted various entrepreneurs and enterprises to get its fi nancing. However, Islamic banks tend to have a higher rate of fi nancing compared to the conventional ones. This less competitiveness encourage the demand for Islamic products may fall leaving the Islamic banks. Good debtors opted for conventional loans since the interest rates paid were relatively lower and the rest (the bad debtors) successfully made their way to Islamic banks. Therefore, the nonperforming financing of Islamic banks is high. This paper attempts to analyze factors that determine high rate of fi nancing in Islamic banks, by taking the case of Malaysian Islamic banks. In this paper, the top three of Islamic banks and conventional banks are selected for comparison. It finds that high default premium and overheads per capital contribute signifi cantly to the high fi nancing rate. Hence, the Islamic banks should diversify their assets and implement universal banking concept.Keywords: Islamic bank, rate of fi nancing, NPF (Non-Performing Financing), universal banking system
STRENGTHENING THE ROLE OF ISLAMIC PAWNSHOP IN ISLAMIC FINANCING FOR MSMES: ANP APPROACH Lydia Edgina; Thuba Jazil; Tita Nursyamsiah
Tazkia Islamic Finance and Business Review Vol. 10 No. 1 (2016)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v10i1.105

Abstract

Objectives: aims to strengthen the role of Islamic pawnshop in financing for Micro Small & Medium EnterprisesMethods: analytic network process (ANP) approachResults: the main problem of Islamic pawnshop in expansion was its internal. The most priority was on socialization through promotion and advertisement. The appropriate strategy to be executed was marketing strategy to expand Ar-Rum product (financing for MSMEs) through sales marketing.Conclusion: the considered action was massive socialization to the societies using effective and efficient marketing strategy.
Factors Affecting Consumers’ Decision in Purchasing MUI Halal-Certified Food Products Qurroh Ayuniyyah; Didin Hafidhuddin; Hambari Hambari
Tazkia Islamic Finance and Business Review Vol. 10 No. 2 (2016)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v10i2.111

Abstract

As the largest Muslim population in the world, Indonesia has a promising potential of halal food industry in terms of economic and market values. This research aims at analyzing factors affecting consumers’ decision in purchasing MUI halal-certified food products by employing survey method and descriptive analysis approach. Three hundred respondents are selected using non-probability convenience sampling technique and are analyzed using multiple regression. The criteria of the respondents are Muslim and have bought Indonesian halal-certified food products in the last one-month. While the dependent variable in this study is purchasing decision (Y), the four independent variables are cultural and religious factors (X1), social factor (X2), personal factor (X3) and psychological factor (X4). This study finds that the four independent factors significantly influence consumers’ decision in purchasing MUI halal-certified food products. However, social factor are negatively related with the consumers’ purchasing decision. This study is expected to deliver the information on the halal food purchasing decisions from the perspective of the customers in order to provide recommendations to develop halal food industry in Indonesia.
Determinants of Banking Credit Default in Indonesia: A Comparative Analysis Muhammad Imaduddin
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.v3i2.24

Abstract

This study aims to analyze the determinants of Islamic banking credit default compared with conventional banking in Indonesia. This study utilized timeseries analysis, by which ordinary least square method is adopted. 40 monthly data observations from January 2003 until April 2006 are used. The study is divided into two models, namely Islamic banking model and conventional banking model. The values of non-performing financing (NPF) in Islamic banking and non-performing loan (NPL) in conventional banking are treated as the dependent variables. The results showed that two-month lagged of non-performing financing (NPF), total asset (ASSET), the amount of thirdparty-funds (TPF), one-month lagged of total financing (DFIN), and growthof gross-domestic product (GDPG) variables have significant impact to the ratio of non-performing financing (NPF) in Islamic banking. Meanwhile, the three-month lagged of non-performing loan (DDDNPL), total asset (CASSET), three-month as well as two-month period lagged of total loan (DDDCRED and DDCRED), inter-bank money market (PUAB), and growth of gross-domestic (GDPG) are significant to influence the ratio of non-performing loan (NPL) in conventional banking. The result also implied that the general election in 2004 had a significant influence to the ratio of non-performing financing (NPF) in Islamic banking.Even tough from the outset, it seems Islamic banking has a better performance than conventional banking by having a relatively low NPF, this study, however, has found the opposite. Albeit, Islamic banking showing a good long-runas well as short-run dynamics among all variables in the beginning, after modifying the model into autoregressive in the main analysis, results showed that conventional banking has a better performance than Islamic banking with higher correlation of determination. In this regard, we cannot assume thatIslamic banking is performing poorly in managing credit default problems. This is because the result implied that the level of Islamic banking’s R-squared, R-bar-squared and DW values are good. Therefore, although Islamic banking is relatively a new comer in the Indonesian banking industry, it has shown a good performance in the banking credit risk management and can compete head-on with conventional banking, respectively.Keywords: Islamic Banking, Conventional Banking, Indonesia, Credit Default, and Time-Series Analysis
Comparative Analysis of Agricultural Financing in Some Countries Inten Meutia; Mohamad Adam; Titin Vegirawati
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.v11i1.134

Abstract

Abstract. This study aims to find the similarities and differences in financing practices that occurred in The Agricultural Bank of Iran, China, Sudan, Malaysia and Baitul Maal wat Tamwil in Indonesia, and to obtain best farmers and agricultural enterpreneurs financing practices. This study used qualitative approach. Case study is selected as strategy in this research. The method of data collecting is documentation. Data is obtained from websites and annual reports of each agricultural bank. The data collected is the bank's policy data on financing distributed to farmers and agricultural enterpreneurs. Agricultural Bank of China uses interest based product. This bank offer flexible loan and flexible time of payment. Agricultural bank in Iran and Sudan offer partnership and constant profit  financing products to farmers. Malaysia and BMT Sidogiri in Indonesia offer constant profit contract. But their financing contract, tawarruq and Bay al Wafa are still controversial contracts. Observed agricultural banks have been using sharia priciples, except for Agricultural Bank of China. The financing product that has been used since the time of the Prophet has been applied by the agricultural banks. However, there are still controversial financing used by these banks.
Analisis Opini Auditor Sebagai Sinyal Kepailitan Suatu Perusahaan: Tinjauan Terhadap Perlunya Kode Etik Syariah Akuntan Publik Sugiyarti Fatma Laela; Dewi Lestari Meikhati
Tazkia Islamic Finance and Business Review Vol. 4 No. 1 (2009)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v4i1.31

Abstract

Auditor is a professional who has credibility in auditing financial report and company’s activities. This research’s purpose is to figure out; does the company’s bankruptcy can be predicted from the auditor’s opinion. The data used in this research are taken from 33 companies which have announced to bankruptcy by state justice of Central Jakarta, and the recent three years auditor’s opinions before the companies’ bankruptcy. After the data have been analyzed with T-test and Friedman test, it goes to the result that there is no significant different between the whole auditor’s opinions in last three years before the companies’ bankruptcy. This research concludes that the bankruptcy cannot be predicted from the auditor’s opinion. Theoretically, the auditor’s opinion can be a tool in predicting the company’s bankruptcy. The deviation of auditor’s ethical codes causes to such this matter happen. Based on that fact, the shariah based ethical codes for auditor is needed. After deep learning from many literatures, the writer formulates shariah ethical codes for auditor which divides into two; relationship between Allah and Human, it performed with the faith (Iman), and the other one is relationship among all humans, it involves the objectivity, independency, professionalism, and integrity.JEL Classification : M40, M42Keywords : auditor, auditor’s opinion, Islamic auditor’s ethical codes
Halal Purchase Intention on Processed Food Saniatun Nurhasanah; Happy Febrina Hariyani
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.v11i2.142

Abstract

The objective of this study is to investigate the factors affecting customers on purchasing halal purchase intention on processed food. A purposive sampling method with 193 respondents and the data analysis is done by SEM-PLS method. The results show that halal awareness, health reason, and perceived value have a significant and positive direct effect on purchasing intention. Halal marketing also shows a significant and positive effect on purchasing intention. The food safety, halal certification, brand image, and perceived quality show the same effect which has no direct effect on purchasing intention. Furthermore, Food safety has an indirect effect on purchasing intention through health reason. Halal certification has an indirect effect on purchase intention through brand image variable. Meanwhile, brand image and perceived quality have an indirect effect through perceived value variable on purchasing intention.
POSITIONING ANALYSIS OF ISLAMIC BANK vis-àvis CONVENTIONAL BANK IN INDONESIA USING PARAMETRIC SFA AND DFA METHODS15 Ir Ascarya; Noer Achsani; Diana Yumanita; Guruh S. Rokhimah
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.v4i2.36

Abstract

This study will measure and compare the efficiency of Conventional and Islamic banks in Indonesia using parametric approach stochastic frontier approach (SFA) and distribution free approach (DFA). These measurements will provide comprehensive and robust results of efficiency of individual bank compare to its peer group. The results using parametric SFA show that in 2002, conventional banks (0.79) were slightly more efficient than Islamic banks (0.77), while in 2003, the efficiency of Islamic banks improved to 0.84 and the efficiency of conventional banks worsen to 0.76, so that Islamic banks have become more efficient than conventional banks. Conventional and Islamic banks have been improving and converged to the highest level of efficiency (1.00) since 2004. The DFA results show that conventional banks (0.89) are only slightly more efficient than Islamic banks (0.87). Conventional public bank (0.93) is the most efficient, while Islamic regional bank (0.84) is the least efficient. Moreover, efficient banks (conventional and Islamic) do not always have lower OCOI (operating costs divided by operating income), while banks with better OCOI usually are more profitable (have better return on assets or ROA). Therefore, technically, Islamic banks have shown their readiness to compete head to head with their conventional counterparts. However, other aspects, such as, number of networks and branches, service quality, convenience, products and services provided, human resources, and pricing, should have become the next priorities for improvements.JEL Classification : C10, C33, G21, G28Keywords : Islamic Banking, Efficiency, Stochastic Frontier Approach, Distribution Free Approach
Design the Roadmap of Holistic Financial Inclusion for Baitul Maal wat Tamwil . Ascarya; Siti Rahmawati; Hendri Tanjung
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.v12i1.112

Abstract

This paper aims to design the roadmap of Holistic Financial Inclusion (HFI) by Baitul Maal wat Tamwil (BMT), where Baitul Maal carries out social inclusion and Baitut Tamwil carries out financial inclusion, using Analysis Network Process (ANP). The results show that the most important aspects of HFI are Sustainability, Development Program, Financing Program and Islamic Microfinance Services, while the most important elements of HFI are regular meeting, micro savings, simplicity and easy access, consumption smoothing, bailout debt, savings program and income increase, followed by funding independent, total deposits, mindset change, and micro financing. HFI of BMT could be developed gradually. At the first stage, BMT should have the minimum 16 elements of HFI comprising 4 (four) Social Inclusion elements, 4 (four) Financial Inclusion elements, 4 (four) Double bottom-Line elements and 4 (four) Welfare Impact elements. At the second stage, BMT should add the next 16 elements comprising 5 (five) Social Inclusion elements and 3 (three) Financial Inclusion elements, 5 (five) Double Bottom-Line elements and 3 (three) Welfare Impact elements. Moreover, at the third stage, the remaining 24 elements of HFI should be fulfilled. All Islamic financial institution must have the characteristic of HFI.
Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Sosial Dalam Laporan Tahunan Bank Konvensional Dan Bank Syariah Di Indonesia Erna Agustin Roziani; Rahmat Sofie
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.v5i1.41

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui beberapa faktor yang berpengaruh terhadap pengungkapan tanggung jawab sosial bank-bank di Indonesia yang meliputi bank konvensional dan bank syariah periode 2004- 2007. Sebanyak 17 bank telah dianalisis sebagai sampel bank konvensional dan 3 bank sebagai sampel bank syariah. Penelitian ini mengamati dua kategori dari tiga kategori pengungkapan social perusahaan yang didasarkan pada Global Reporting Initiative versi 3.0. Kategori tersebut mencakup kinerja ekonomi dan kinerja sosial. Penelitian ini mengidentifikasi empat faktor yang berpengaruh terhadap pengungkapan social bank, yaitu ukuran perusahaan, rasio likuiditas, rasio leverage, dan net profit margin. Hasil pengujian berdasarkan tes individu menunjukkan bahwa hanya ukuran perusahaan yang berpengaruh signifikan terhadap pengungkapan social bank konvensional. Sementara itu, hasil pengujian individu pada bank syariah menunjukkan bahwa ukuran perusahaan, likuiditas, dan leverage berpengaruh signifikan terhadap pengungkapan sosial. Uji simultan (F-Statistik) antara bank konvensional dan bank syariah menunjukkan bahwa ukuran perusahaan, likuiditas, leverage, dan net profit margin berpengaruh signifikan terhadap pengungkapan sosial bank.JEL Classifications : G20, G21, M14Keywords : Corporate Social Responsibility Disclosure, Company Size,Liquidity, Leverage, Net Profit Margin, Global Reporting Initiative 3.0.

Page 3 of 19 | Total Record : 188

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