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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
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HUBUNGAN LANGSUNG DAN TIDAK LANGSUNG ANTARA PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI PADA INDUSTRI PERBANKAN SYARIAH DI INDONESIA Anisza Hasmawati; Sugiyarti Fatma Laela
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.v6i2.58

Abstract

mediate the relationship between budgetary participation and managerial performance (indirect relationships), and examines the existence of code of ethics as control variable both in direct and indirect relstionship between budgetary participation and managerial performance in Indonesian Sharia Banking Industry. A path analysis is used to examine the direct and indirect effects of budgetary participation on managerial performance. There is a direct relationship between budgetary participation and managerial performance, but not supported code of ethics as control variable. Budgetary participation affects organizational commitment. There is no relationship between organizational commitment and managerial performance so indirect relationship between budgetary participation and managerial perfomance through organizational commitment is not supported. This research only involved one moderating variable, organizational commitment, when other researchs could bring another moderating variables to examine indirect relationship between budgetary participation and managerial performance. Budgetary participation improves managerial performance in Indonesia Sharia Banking directly as a consequence of management involvement in the budgetary processJEL Classification : M41, C19Keywords : Budgetary participative, managerial performance, code of ethics, organizational commitment, Path Analysis
Front Matter 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.v11i1.168

Abstract

Effectiveness of Conventional and Syariah Monetary Policy Transmission Yoghi Citra Pratama
Tazkia Islamic Finance and Business Review Vol. 8 No. 1 (2013)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v8i1.63

Abstract

Objective - The purpose of this study is to compare the effectiveness of monetary policy transmission through conventional and Islamic instruments through the interest rate channel and profit loss sharing / margins channel, to control the price level (inflation) and economic growth (output)Method – Methodology used in this study is the Vector Auto Regressive (VAR) / Vector Error correction model (VECM) to see the effect of shock and long-term effects on inflation and output. Variables used are sbi interest rates, PUAB interest rate, deposit rates and lending rates, as well as from the Islamic side is SBIS yield, yield PUAS, profit lost sharing for the deposits and margin financing. This study use Unit Root Test, Cointegration degree of integration test, test causality, VECM and IRF estimates. Using monthly time series data from 2009 s / d 2012.Result – Results of the study showed that the test based on Granger causality, overall, the transmission channel of monetary policy according to the conventional theory, while the monetary policy transmission channel Sharia can not be clearly identified and disconnected in yield / profit and loss sharing deposits. And based on the estimated VECM is known that in the long term Islamic instruments is the right instrument to control inflation.Conclusion – This finding concluded that syariah instruments is the effective instrument in reducing inflation rate and also encourage the growth of Islamic banking, and should also consider the right margin level to increase the output on real sector. Keywords : Monetary Transmission, Central Bank, Industrial Production Index, Consumer Price Index
Determinants of Tabarru’ Fund Proportion In Family Takaful in Indonesia Siti Ulviatul Arofah; Novi Puspitasari; Lilik Farida
Tazkia Islamic Finance and Business Review Vol. 13 No. 1 (2019)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v13i1.201

Abstract

This paper aims to analyze the determinants of the proportion of tabarru’fund in family takaful in Indonesia at the periods 2012 – 2016. Insurance growth reach 75%  which 60% came from family takaful. Family takaful implements separation on fund management. Fund management with fund separation is in line with Shariah Split Fund Theory which in practice requires proportion. The method used in the research data is panel data regression. The independent variables of this study are claims (Cit), retakaful (RTit), commission fees (CFit), and administrative and general expenses (AGit). The dependent variable of this study is the proportion of tabarru’fund (Tit). The sample was chosen by using purposive sampling method and obtained sample member as many as 15 companies of Takaful. The results of this study indicate that claims affect the proportion of tabarru’ fund and these variables as determinant of tabarru’ fund proportion. While retakaful have not positive effect on the proportion of tabarru’ fund, and then commission fees and administrative and general expenses have not negative effect on the proportion of tabarru’ fund.
COMPARISON OF SHARIA AND CONVENTIONAL BANKING BANKRUPTCY RATES IN INDONESIA Ulumuddin Nurul Fakhri; Saiful Anwar; Rifki Ismal; Ascarya .
Tazkia Islamic Finance and Business Review Vol. 13 No. 2 (2019)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v13i2.193

Abstract

The purpose of this study is to determine the position of financial performance, the position of bankruptcy rates of Islamic banking, as well as compare it with conventional banking. This study also compares the accuracy of the bankruptcy predictions of the Islamic banks versus conventional banks using the Altman Z-Score method with the calculation of the financial services authority (OJK). This research will be very useful to provide early warning to Islamic banking in managing the company so that the company management can create some innovations in order to develop the company, avoid bankruptcy. The analysis of this research using some methods. First, the method of Approach Regulation of the Financial Services Authority no. No. 8 / POJK.03 / 2014 which refers to Central Bank of Indonesia regulation no. 9/1 / PBI / 2007 to know the position of financial performance. Second, the Altman Z-Score model to find out the bankruptcy positions of sharia and conventional banking. This study provides the finding of the position of the financial performance level and the position of bankruptcy level of sharia and conventional banking. The conclusion of this research is the performance of sharia banking is not better than conventional banking financial performance, because the position of Islamic banking performance level is ranked 3, while conventional banking is ranked 1. The risk of bankruptcy of sharia bank CBGB 2 is in the position of the gray zone, while conventional banking CBGB 2 is in the safe zone. These results prove that both Altman Z-Score method and the method of Approach Regulation of the Financial Services Authority can provide the same prediction result.
Integrating Zakat, Waqf and Sadaqah: Myint Myat Phu Zin Clinic Model in Myanmar Sheila Nu Nu Htay; Syed Ahmed Salman; Soe Myint @ Haji Ilyas
Tazkia Islamic Finance and Business Review Vol. 8 No. 2 (2013)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v8i2.68

Abstract

Objective –The main objective of this paper is to present a Myint Myat Phu Zin Clinic Model that integrates three traditional Islamic tools such as waqf, zakat and sadaqah. It is the first clinic in Myanmar which is established based on the combination of these three concepts for Muslims and non-Muslims. Methods – Case study method and interview technique are used to collect the data and to evaluate the operating clinic model and its management.Result–The findings explain how this clinic model is operating from the funding of waqf, zakat and sadaqah and illustrate the operating model from the sources of fund until how they are utilized for the beneficiaries. The clinic is depending on four sources of income, which are the contribution from Muslims and non-Muslims. The types of income received from Muslims are zakat and sadaqah. The income received from non-Muslims is only the charity.Conclusion –It can be concluded that this clinic model can be used as a model in any other non-Muslim countries with minority Muslim population. The clinic is drastically helping patients although the expenditures become higher. Therefore, researchers suggest introducing cash waqf to make sure the clinic is economically stronger.Keywords: Waqf, Zakat, Sadaqah, Health and Clinic
Modeling the Demand for Family and General Takaful in Malaysia (A Comparative Study): ARDL Approach to Cointegration Weni Hawariyuni; Marhanum Che Mohd Salleh
Tazkia Islamic Finance and Business Review Vol. 7 No. 1 (2012)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v7i1.3

Abstract

Objective- Nowadays, numerous studies focus on the determinant of the demand for takaful, either family or general takaful in Malaysia. In this respect, these studies employ economic and socio-demographic variables to examine the determinants of takaful. They found that income, interest rates, financial development, pensions, stocks, price of insurance, life expectancy, dependency ratio, education, and age have positive on determinants of takaful. However, previous tudies have found that inflation, savings, and unemployment rate have negative relationship with the determinant of takaful in Malaysia. This study attempts to examine the determinants of the demand for family takaful and general takaful for comparative study in Malaysia for the period of 1988 to 2010. It employs economic and socio-demographic variables to measure these determinants.Methods-Using time series data, this study applies the Autoregressive Distributive Lag (ARDL) approach to cointegration to examine the determinants of the demand for family takaful and general takaful in the short and long run.Result-The findings indicate that the economic and socio-demographic variables such as income, and education have positive relationship with the demand for family takaful in the short run, but not in the long run.Conclusion-Meanwhile, it also indicates that income and education have no relationship with demand for general takaful in Malaysia in the short run and long run. It indicates that if there is an increase in income, people tend to buy more family takaful of STMB. At the same time, the educated people already aware of the takaful products, they may necessarily purchase family takaful than life insurance.
Predicting customers’ adoption of Islamic banking services in Tunisia:A Decomposed Theory of Planned Behaviour approach Abdelghani Echchabi; Dhekra Azouzi
Tazkia Islamic Finance and Business Review Vol. 9 No. 1 (2015)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v9i1.76

Abstract

Objective -The main purpose of the study is to examine the willingness of the Tunisian customers to adopt Islamic banking services, and the factors that may influence their decision.Methods - A total of 100 questionnaires were randomly distributed to Tunisian banking customers, out of which 93 were properly filled and returned. Multiple regression and one sample t-test were subsequently applied.Results – The results showed that uncertainty, compatibility, awareness as well as subjective norm, have a significant impact on the attitude towards Islamic banking services in Tunisia. Likewise, normative belief was also found to have a significant influence on subjective norm, with particular reference to the parents, siblings, peers and colleagues, as the main referent groups. In addition, self-efficacy was found to have a significant influence on perceived behavioural control, and finally, attitude and subjective norm were found to have a significant impact on the intention to adopt Islamic banking services in Tunisia.Conclusions -Tunisian customers are willing to shift to Islamic banking services. Keywords: Tunisia, Islamic Bank, Decomposed theory of planned behaviour
Could Regulator Materialize Potential Demand for Islamic Securities? Evidence from Indonesia Bayu Kariastanto; Aulia Ihsanin
Tazkia Islamic Finance and Business Review Vol. 7 No. 1 (2012)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v7i1.8

Abstract

Objective – The objective of this paper is to provide a discussion whether Islamic securities enjoy larger demands than conventional securities. This paper also investigate whether regulator could effectively take a role in materializing demands for Islamic securities and whether regulator declaration is more convincing than sharia compliance declaration by another institution.Methods - We employ differences in differences (DID) regression to see the immediate, medium, and long term market response to this announcement. We also estimate cumulative abnormal returns by employing the standard market model for the robustness test.Results - We find that market reacts to sharia compliance declaration by regulator in the long-run, hence potential demands are realized and the Islamic securities will enjoy greater market power. We also provide evidence that Islamic investors are not too strict in screening Islamic securities and are willing to accept different opinions regarding sharia compliance.Conclusion - This finding could explain why Islamic finance is still growing rapidly even though there are critiques in the genuineness of sharia compliance of the current Islamic financial products/services.Keywords: Regulator, Islamic securities, sharia compliance, demand, investor confidence
Determining the Real Causes of Financial Crisis in Islamic Economic Perspective: ANP Approach . Ascarya
Tazkia Islamic Finance and Business Review Vol. 9 No. 2 (2015)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v9i2.85

Abstract

Objective – The purpose of this study is to determine the real causes of financial crisis from Islamic economic perspective.Methods - This study applies Analytic Network Process (ANP) to determine the real causes of financial crisis from Islamic economic perspective to be able to formulate the real solutions to end financial crisis.Results - The ANP results show that the real causes of financial crisis from Islamic economic perspective are Social Instability (EXTERNAL FACTOR), Speculation (MISBEHAVIOR), Ineffective Fiscal System (UNSUSTAINABLE FISCAL SYSTEM), Hedonism (MISBEHAVIOR), Fractional Reserve Banking System (UNSTABLE MONETARY SYSTEM), Political Instability (EXTERNAL FACTOR), Corruption (POOR GOVERNANCE), Interest Rate (UNSTABLE MONETARY SYSTEM), Fiat Money (UNSTABLE MONETARY SYSTEM), and the Wrong Man in the Wrong Place (POOR GOVERNANCE). These main real causes should be removed gradually in order to systematically and gradually improve the stability of financial system so that financial crisis will not reappear again and again in the future.Conclusions - Financial crisis would not happen under Islamic economic system if all Allah’s laws in financial dealings were followed. Financial crisis in conventional economic system could be prevented or lessened by gradually adopting Islamic economic and finance laws and regulations, partly or fully, especially the main pillars of Islamic financial system, namely the prohibition of ribā (usury or interest), prohibition of maysir (gambling and game of chance or speculation) and prohibition of gharar (excessive uncertainty), in their many forms.

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