cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
,
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
 6   7   8   9   10 
The Role of Zakat In Islamic Banking Institutions In Developing The Economyof The Poorand Needy In Malaysia Azman Ab Rahman
Tazkia Islamic Finance and Business Review Vol. 7 No. 2 (2012)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v7i2.16

Abstract

Objective: Based on the report of the Malaysian Zakat Management, business Zakat records among the highest collection from the total Zakat collection. Islamic banking insitutions in Malaysia serves as the main contributor to business Zakat . In Malaysia, there are 17 banks doing trade and investment based on Syariah. Therefore, this article will examine the role of business Zakat in Malaysian Islamic banking institutions in developing the economy of the poor.Methods: This study uses the library study method. Among the reading materials that have been referred include those materials related to the poor, the policy approach formed from selected banks namely Bank A and Bank B, the statistical report of the Islamic banking institutions Zakat , websites on the background of the bank sample and so on.Results: As a general guideline in building a framework, through Zakat distribution management in Islamic banking institutions method which is in terms of the policy and regulations. Beside that, this research also focuses on the Islamic banking institutions concern in helping the poor and needy to enhance their lives and also the forms of assistance given to them.Conclusion: It is hoped that this study will be able to become a platform in the brainstorming of several ideas as to ensure that the Zakat management in Malaysian Islamic banking institutions to become better-arranged and effective other than making sure that the Zakat money given to those who deserve them can really achieve the goals that have been determined in Islam.Keywords : Business Zakat, Islamic Banking Institutions, Economy, The Poor
MASLAHAH AND STRATEGY TO ESTABLISH A SINGLE STATE-OWNED ISLAMIC BANK IN INDONESIA Lucky Nugroho; Tengku Chandra Husnadi
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.v10i1.97

Abstract

Objective - The market share of Islamic banking in Indonesia has continually decreased from 4.89% in 2013 to 4.85% in 2014 and 4.83% in 2015. As a result, the idea to establish a single state owned Islamic Bank occurs.  This conceptual paper aims to contribute the maslahah framework regarding the future of Islamic banks in Indonesia.Methods - The methodology that used in this paper is a qualitative method which supported by quantitative data that align with the theory of the benefit of the Ummah (maslahah) and the community theory.Results - The breakthrough to increase the market share and deliver Indonesia becoming an Islamic financial hub is the option to convert the BRI as the biggest retail bank to a full fledge Islamic bank, and the next action is to acquire the Islamic banks which are subsidiary of conventional state-owned banks (Bank Syariah Mandiri-BSM, Bank Nasional Indonesia Syariah-BNIS, Bank Rakyat Indonesia Syariah-BRIS, and Bank Tabungan Negara Syariah-BTNS).  Conclusions - Establishing a single state-owned Islamic bank is beneficial for the future of Islamic banks in Indonesia
Comparing Conventional Bank Credit Vis A Vis Shariah Bank Musharakah: Experimental Economic Approach Muhamad Abduh; Yulizar Djamaluddin Sanrego
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.v3i1.21

Abstract

Central Bank of Indonesia with dual banking system – i.e Shariah and Conventional Bank – keep on developing system that considered as an answer to generate the national economic growth. One of the banking activities that emphasized by the Central Bank of Indonesia is fund distribution through either conventional bank credit or shariah bank fi nancing. Having the Experimental Economic Approach based on Induced Value Theory and employing ANOVA, this paper found that shariah bank musharakah fi nancing system would come up with higher profi t opportunity compare to conventional credit system. One main reason is that musharakah fi nancing in shariah bank applies profi t and lost sharing (PLS) scheme so that will not be a burden to the customer when he fi nd low profi t.Keywords: Credit Loan, Musharakah Financing, Induced Value Theory, Experimental Economic Approach, Analysis of Variance (ANOVA).
Board of Directors and Risk-taking Behavior of Islamic Banks in South East Asia Faaza Fakhrunnas; Zulkufly Ramly
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.v10i2.107

Abstract

Board of Directors (BODs)  and Shariah Supervisory Board (SSB) have a pivotal role to manage Islamic banks in Southeast Asia. The decision made by the BODs and SSB will directly affect to the risk-taking behavior performed by Islamic bank. This study aims to investigate the relationship among BODs, SSB and risk-taking behavior of Islamic banks in Southeast Asia. Adopting random effect model, this research utilizes 24 Islamic banks in Southeast Asia which observe over six periods from 2009 to 2014. By using unbalanced panel data, the result of the study reveals that independent director influences the risk-taking behavior positively while Shariah Supervisory Board (SSB) affects it negatively. In addition, Board size has positive effect to the credit risk but negative to z-score.
The Global Development of Halal Food Industry: A Survey Rininta Nurrachmi
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.v11i1.113

Abstract

Abstract. This study aims to observe the existence of Halal food industry in developed and developing countries, and ways to increase the acceptance towards Halal products from non-Moslem societies. The approach is based on observation of the business environment of Halal food industry, online research and analysis of papers in journals. The finding indicates that although developed countries have less Moslem but the market share for Halal food is high. Countries with less Moslem population namely Thailand, United Kingdom and Australia can capture the opportunity of Halal food in the global market. Thus, most of Halal food exporters are coming from there. Halal food industry can be a catalyst to develop other potential sectors who get the negative impact from economic crisis in a country with less Moslem population. Countries namely Thailand, Australia, United Kingdom and Japan have applied commercial farm in their supply management to support their Halal food production. Furthermore, the awareness of consuming Halal food also come from non-Moslem due to the safer and freshness of the food. Hence it is important for producer to promote Halal food as being safety-compliant.
Menggagas Laporan Keuangan Syari’ah Berbasis Trilogi Ma’isyah-Rizq-Maal Aji Dedi Mulawarman
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.v4i1.27

Abstract

The objective of this research to formulate Shari’ate Financial Statements from the real transaction and business habitus of Indonesian Moslem Society. Formulation is conducted by utilising Two-Steps Tazkiyah Methodology. Step one in that methodology, conventional concept of financial statements and Baydoun and Willett’s (1994) Islamic Corporate Report’s are refined by Shari’ate Accounting (derived from Islamic Values and Maqashid Asy- Syari’ah). Step two, the result is then refined by (Islamic) Technosystem and Constructivist Structuralism to generate Shari’ate Financial Statements. The first result shows that ma’isyah-rizq-maal trilogy are the substance’s of shari’ate financial statements. Ma’isyah is a representation of Islamic business transaction. Rizq is a representation of Islamic value added creation. Maal is a representation of Islamic wealth. The consequence of the first results shows that formulation of: (1) shari’ate cash flow statement is based on ma’isyah concept; (2) shari’ate value added statements is based on rizq concept; and (3) shari’ate balance sheet is based on maal concept.Keywords: Maisyah-Rizq-Maal Trilogy, Shari’ate Financial Statements, Shari’ate Cash Flow
Optimization Strategy of Laku Pandai Policy in Islamic Bank: A Case Study Junarti Bakhtiar; Saiful Anwar; Fitra Anisa
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.v11i2.140

Abstract

Laku Pandai is a program providing banking services and/or other financial services through cooperating with other parties (bank agents) and supported by the usage of modern facilities to increase and expand any accesses to financial services. Laku Pandai is quite effective and efficient if its implementation and optimization are conducted by the banks that are eager in expanding their services in lower average cost. As for how it is, its significant development then triggered BRI Sharia to participate. However, Financial Services Authority thinks that conventional banking is not yet optimal, so it comes up with an argumentative assumption on sharia banking if it successfully implements the program. The purpose of this study is to determine appropriate strategies for optimizing Laku Pandai outputs in sharia banking using SWOT and AHP analysis. SWOT analysis is used to determine internal and external factors related to application of the output, while AHP is used to capture the best precise strategy. The result of the research shows that the main output of Laku Pandai is to successfully reach unbanked people with the exact alternative that is by improving marketing and promotion, improving socialization and education to society, improving agent quality and establishing vision and mission.
THE EFFECT OF FIRM CHARACTERISTIC ON INTELLECTUAL CAPITAL DISCLOSURE IN ISLAMIC BANKING: EVIDENCE FROM ASIA Tri Damayanti; Ayu Budiyanawati
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.v4i2.33

Abstract

This research aims to investigate the relationship between firm’s characteristic (firm size, profitability, leverage, and company age) and intellectual capital disclosure. This research also uses control variables such as board size, firm’s audit, and role of duality. Sample in this research are 34 Islamic bank’s annual reports collected by pooled data. Dependent variable in this research is intellectual capital disclosure. Dependent variable is measured by content analysis method. Content analysis is supported by disclosure index that measured variety of intellectual capital disclosure. It is also supported by word count that represented volume of intellectual capital disclosure respectively. Independent variable in this research are firm’s characteristic, consists of firm size, profitability, leverage, and company age. Data are analyzed by using SPSS program 16.00 version. Result of analysis indicates that there exist a significant relationship between variety of intellectual capital disclosure with all firm characteristic except for firm’s size. In other side, there is significant association volume of intellectual capital disclosure with all firm’s characteristic except for profitability. The influence of firm characteristic on intellectual capital mechanism on human, structural, and relational capital disclosure, based on two matrixes, is also explored.Keywords : Firm Characteristic, Intellectual Capital Disclosure, Content Analysis, Islamic Banking
GCG, ROE and Size on CSR Based on Sharia Enterprises Theory Dwi Nita Aryani; Imama Zuchroh
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.v12i1.131

Abstract

The purposes of this paper are to investigate the Corporate Social Responsibility (CSR) reporting information at Indonesia sharia banks based on Sharia Enterprise Theory and explores the potential effects of Corporate Governance (CG) elements, Return on Equity (ROE) on CSR based on sharia enterprises theory, with size as the moderating variable.  Using the sample of 10 sharia banks which published annual reports, CG, and CSR reports above the year 2014 to 2016, the panel data are examined by regression.  The statistic test reveals that size is not fit as a moderating variable in testing the effect of CG and ROE on CSR. Aggregately, GCG, Size and ROE influence CSR.  A large and high-profit sharia bank which apply good corporate governance will implement CSR by considering horizontal and vertical accountability based on Sharia Enterprise theory. This study makes a significant contribution to the Corporate Social Responsibility (CSR) and enterprise theory by offering Sharia Enterprise theory as the foundation of the CSR implementation at sharia banks.
Analisis Respon Auditor Terhadap Asumsi Going Concern Akibat Krisis Moneter Dan Financial Distres Model (Study Kasus Pada Perusahaan Di BEI Yang Mengalami Kerugian) Abby Seno Higar; Achmad Djazuli
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.v5i1.38

Abstract

Penelitian ini menguji tentang respon auditor terhadap askumsi going concern pada saat krisis moneter dan financial distress model. Tujuan dari penelitian ini adalah untuk menguji apakah respon dari kedua situasi diatas berbeda atau sama. Sampel dari penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2007-2009 yang mengalami penurunan laba selama 2 tahun berturut-turut. Hasil dari penelitian ini pada pengujian di tahun 2008 menghasilkan kesimpulan bahwa semua kelompok berbeda, namun pada tahun 2009 ada kelompok yang sama. Dan pada tahun 2008 dan 2009 hasilnya berbeda juga respon yang diberikan.JEL Classification : M0, M42Keywords : Respon Auditor, Asumsi Going Concern, krisis moneter, Financial Distress Model.

Page 8 of 19 | Total Record : 188

 6   7   8   9   10 

Filter by Year

2008 2025


Reset
Filter By Issues
All Issue Vol. 19 No. 1 (2025): TIFBR Vol. 18 No. 2 (2024): TIFBR Vol. 18 No. 1 (2024): TIFBR Vol. 17 No. 2 (2023): TIFBR Vol. 17 No. 1 (2023): TIFBR Vol. 16 No. 2 (2022): Resilience (2) Vol. 16 No. 1 (2022) Vol. 15 No. 2 (2021) Vol. 15 No. 1 (2021) Vol. 14 No. 2 (2020) Vol. 14 No. 1 (2020) Vol. 13 No. 2 (2019) Vol. 13 No. 1 (2019) Vol. 12 No. 2 (2018) Vol. 12 No. 1 (2018) Vol. 11 No. 2 (2017) Vol. 11 No. 1 (2017) Vol. 10 No. 2 (2016) Vol. 10 No. 1 (2016) Vol. 9 No. 2 (2015) Vol. 9 No. 1 (2015) Vol. 8 No. 2 (2013) Vol. 8 No. 1 (2013) Vol. 7 No. 2 (2012) Vol. 7 No. 1 (2012) Vol. 6 No. 2 (2011) Vol. 6 No. 1 (2011) Vol. 5 No. 2 (2010) Vol. 5 No. 1 (2010) Vol. 4 No. 2 (2009) Vol. 4 No. 1 (2009) Vol. 3 No. 2 (2008) Vol. 3 No. 1 (2008) More Issue