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Fitri Nur Latifah
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Perisai : Islamic Banking and Finance Journal
Published by Universitas Muhammadiyah Sidoarjo
ISSN : 25033077     EISSN : 25033077     DOI : https://doi.org/10.21070/perisai
Core Subject : Economy,
Economics, Econometrics & Finance
PERISAI Journal of Islamic Banking and Finance publishes articles and short communications in Banking and Finance covers wide range of islamic studies forms such as Fiqh Muamalah, Economy, Banking, Finance, Islamic Studies and Business Model issue. Reader : Islamic Studies, society, student Author : academic, professional
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Pemasaran
Articles 158 Documents
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What is Islamic Economics? An Attempt to Classify the Definitions of Islamic Economics Ujang Syahrul Mubarrok; Izzani Ulfi; Muhammad Akbar Izzulhaq
Perisai : Islamic Banking and Finance Journal Vol 6 No 2 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v6i2.1616

Abstract

Various definitions of Islamic economics have been offered by academics and scholars according to their respective perspectives and backgrounds. Those perspectives and backgrounds resulting numerous definitions of Islamic economics which make it difficult for students and novice readers to understand Islamic economics. Therefore, it is necessary to identify and classify the definition of Islamic economics into several groups. This study attempted to classify the existing definitions of Islamic economics based on the important themes contained in the definition. This study classifies the definitions of Islamic economics using a literature review, with the help of NVivo software. The stages of data analysis in this study is reading all definitions to identify several key points to assign to the group the definition of Islamic economics as a scientific discipline or not; identify the important points of the definition included in the defined group of Islamic economics as a discipline; and presenting the identification resultsThere are four groups in defining Islamic economics, namely Islamic economics as a dogma or doctrine, Islamic economics as an economic system, Islamic economics as the economy of Muslim countries, and Islamic economics as a scientific discipline. The classification of the definition of Islamic economics is critical to make it easier for any readers to have a better understanding of the definition of Islamic economics.
Strategy For Collection and Distribution of Infaq Shodaqoh Zakat Funds At Amil Zakat Institution (LAZ) Sahabat Mustahiq Malang Branch Nabilah, Diananda Hanan; Hakim, Rahmad; Hakim, Arif Luqman; Fanani, Ahmad
Perisai : Islamic Banking and Finance Journal Vol 7 No 1 (2023): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v7i1.1612

Abstract

The strategy for collecting and distributing zakat, infaq, and shodaqoh funds is important and implemented properly. Especially in areas such as Malang Raya which has the highest number of muzakki in East Java. The purpose of this study is to conduct an in-depth analysis of the strategy for collecting and distributing zakat, infaq, and shodaqoh funds (ZIS) at the Amil Zakat Institute (LAZ) Sahabat Mustahiq Malang. This research is a qualitative research with a case study approach. Data collection techniques in this study were observation, interviews, and documentation. Data analysis techniques used in this study are data collection, data condensation, data presentation, and drawing conclusions. The results of the study indicate that there are two kinds of strategies in raising funds, namely direct and indirect. Direct is a strategy that is carried out directly between amil zakat institutions and muzakki or donors. Direct activities in the form of direct mail via whatsapp, direct meetings with potential muzakki, zakat outlets and portfolios. The indirect strategy is a strategy that is carried out indirectly between amil zakat institutions and muzakki or donors. Indirect activities are in the form of collaborating with other LAZ institutions, agencies or institutions, activating social media, magazines, websites, digital platforms and through Friends of Inspirational Action (SAINS) volunteers. In the strategy for distributing zakat, infaq, shodaqoh funds at LAZ Sahabat Mustahiq Malang, there is a pattern of distribution of zakat infaq shodaqoh funds, namely traditional consumptive, creative consumptive, traditional productive, creative productive but in the distribution of infaq and shodaqoh zakat funds to 8 asnaf that have been listed in the Qur'an 'an, LAZ Sahabat Mustahiq Malang prioritizes fakir, poor, zakat manager, sabilillah and ibn sabil only.
Analysis Of Sharia Laundry Marketing Strategy In Mamuju District Sibgatullah, Muhammad; Furqan, Furqan; Acha, Hamzar; Kurnia, Kurnia; Febriandika, Nur Rizki
Perisai : Islamic Banking and Finance Journal Vol 7 No 1 (2023): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v7i1.1626

Abstract

Awareness of carrying out religious law is escalating daily among the Indonesian people, most of whom are Muslims. This outlook is not only seen in worship that is directly related to God, but it has penetrated into economic activities. This study aims to ascertain the marketing strategy for Sharia Laundry in Mamuju Regency. This exploration employs a phenomenological qualitative approach with in-depth interviews, documentation and observation techniques, then the data are analysed descriptively. The profound results indicate that Sharia Laundry marketing prioritises the sharia washing system, purity, cleanliness, friendliness, close distance, delivery system, promotions on social media and special promos. The primary difference between this sharia laundry enterprise and other laundry services is that before washing, the garments are rinsed using running water to remove impurities. After that, they are put into the washing machine with a one-machine system for only one customer by distinguishing male and female clothes according to the explanation or desire. The weakness of Sharia Laundry is that launderers and owners dispose of laundry liquid waste in flowing water (ditch) which contains phosphates (toxic substances), thereby polluting surroundings and harming aquatic creatures, and they do not yield more particular discounts for mosque worship equipment as charity.
Accountability Analysis With The Application Of Psak 112 In The Financial Statements Of Cash Waqf In Madura Wilantini, Cici’; Handayani, Sri; Abidin, Zainal
Perisai : Islamic Banking and Finance Journal Vol 7 No 1 (2023): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v7i1.1641

Abstract

The importance of accountability financial reports is a form of accountability from waqf assets entrusted by the wakif to an institution/agency that became nadzhir. The better the financial reports are made, the more trust will increase from the public and vice versa. PSAK 112 regarding waqf accounting can help nadzhir parties to prepare better financial reports of waqf assets. This research uses a qualitative descriptive type approach. The research locations are LAZISMU Pamekasan and KSPPS Nuri East Java. Sources of data in the form of observations, interviews and documentation. The results of the research are; Accountability from LAZISMU Pamekasan and KSPPS Nuri East Java has worked in accordance with the indicators and forming factors of financial report accountability. The application of PSAK 112 at LAZISMU Pamekasan has a conformity of 35% and the remaining 65% still needs to be improved. Whereas in KSPPS Nuri East Java it has a suitability of 41% and the remaining 59% still needs to be fixed again. This means that the financial statements of cash waqf funds issued by LAZISMU Pamekasan and KSPPS Nuri East Java are still lacking from the financial components commonly made by waqf institutions according to PSAK 112. At LAZISMU Pamekasan and KSPPS Nuri East Java there has been no instruction from the leadership to use PSAK 112 and there is no concrete socialization from the authorities
Public Attitudes and Awareness of Services Labeled as Halal Syahriani, Novita; Khamal Rokan, Mustapa
Perisai : Islamic Banking and Finance Journal Vol 7 No 1 (2023): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v7i1.1654

Abstract

This research was conducted to find out impact of people's attitudes and awareness on the halal label. Research method used in this study is quantitative research combined with narrative research, where this study aims to determine the correlation between attitudes, consumer enlightenment, and halal label. Result can be used as a result of hypothesis testing data, the Standardized coefficient value in the table is -.034 with a significant value indicating that the behavioral variable (X1) does not have a significant effect on the halal label (Y). Therefore, hypothesis 4 suspects that the attitude has a positive effect on the halal label is not supported. using the results of hypothesis testing data, the Standardized coefficient value in the table is .663 with a significant value sharing that the citizen awareness variable (X2) has a significant influence on the halal label (Y), in which the assumption of public awareness has a positive effect on the halal label is supported. Hypothesis 1 which has an attitude variable is not supported, therefore it does not have a positive effect on the halal label. Hypothesis 2 is supported, due to the assumption that citizen awareness has a significant/influence on the halal label.
Evidence of Moderation Maqashid Sharia : Financial Performance, Islamic Social Reporting and The Value of the Company Rismayanti, Dwi; Aisyah, Esy Nur
Perisai : Islamic Banking and Finance Journal Vol 7 No 1 (2023): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v7i1.1659

Abstract

Firm value influences investor perceptions to support the company's sustainability. The study aimed to analyze the effect of financial performance and islamic social reporting on firm value and the role of the maqashid sharia index in moderating financial performance and islamic social reporting on the company value of Islamic Commercial Banks in Indonesia. The research method used is quantitative. The sampling technique used purposive sampling with a sample of 6 Islamic Commercial Banks registered with the Financial Services Authority for 2017-2021. The data analysis method used in this study is SEM-PLS with the SmartPLS version 4.0.8.7 application. The results showed that the variables of financial performance and islamic social reporting had a significant effect on firm value. Then, the maqashid sharia index as a moderator variable cannot moderate the relationship between financial performance and islamic social reporting on firm value. Thus, the Maqashid sharia index is a moderator predictor because it can only independently influence the dependent variable.
Quality E-Wallet Transaction Services for Indonesia's Millennial Student Generation Selsapagita, Indah; Sukardi, Budi
Perisai : Islamic Banking and Finance Journal Vol 7 No 1 (2023): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v7i1.1632

Abstract

The study aims to determine the influence of the quality of e-wallet transaction services simultaneously on the lifestyle of Solo Raya millennial students and determine the most dominant variables affecting the lifestyle of Solo Raya millennial students. A quantitative approach was used in this study. The study population consisted of millennial students in Solo Raya. The research sampling method was purposive and used predetermined criteria. Data collection techniques included documentation, literature review, and questionnaires. Data analysis using multiple regression techniques. The result of the study is that the quality of e-wallet transaction services simultaneously significantly affects the lifestyle of millennial students in Solo Raya. The most dominant variable affecting the lifestyle of the Solo Raya millennial students was reliability.
Evidence of Corporate Zakat Issuance in Sharia Bank in Southeast Asia: Profitability and Liquidity Kusuma Wardana, Guntur
Perisai : Islamic Banking and Finance Journal Vol 7 No 1 (2023): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v7i1.1660

Abstract

This research aims to examine the effect of ROA, NPM, GPM, BOPO, and FDR, both partially and simultaneously in scientific writing. Islamic banking in Southeast Asia is the subject of research, using the panel data regression analysis method. The type and research approach used is quantitative research with an explanatory approach. Chow test, Hausman test, Lagrange multiplier test, classic assumption test, panel data regression equation test, and hypothesis testing are panel data analysis methods in research. ROA (X1), NPM (X2), GPM (X3), BOPO (X4), and FDR (X5) are the independent variables used in this study. Zakat expenditure of Islamic banking companies is the dependent variable (Y). The results of the study concluded that the ROA and BOPO variables partially had no significant effect on the zakat expenditure of Islamic banking companies in Southeast Asia, while the NPM and GPM variables partially had a significant effect on the zakat expenditure of Islamic banking companies in Southeast Asia. Meanwhile, the ROA, NPM, GPM, and BOPO variables simultaneously have a significant effect on the zakat expenditure of Islamic banking companies in Southeast Asia.
A Bibliometric Analysis of Profit Loss Sharing (PLS) in Islamic Banking Research Using Vosviewer Application Fahamsyah, Mohammad Hatta; 'Ainulyaqin, Muhammad Hamdan
Perisai : Islamic Banking and Finance Journal Vol 7 No 1 (2023): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v7i1.1662

Abstract

The aim of this investigation is to conduct a systematic examination of bibliometric data analysis utilizing VOS Viewer and to present a comprehensive, step-by-step demonstration. The analysis is intended to assist individuals who are utilizing VOSviewer for the first time in easily accessing and utilizing the software. This study uses VOSviewer's mapping tool to provide data analysis on Islamic banking profit loss sharing (PLS) and its evolution over his five years (2018-2023). The methods used were qualitatively descriptive to explain the performance of econometric literature analysis by creating network visualizations of selected topics. The search results found 996 relevant published journals from 2018 to 2023, grouped into 10 categories by year of publication. Once the journal data had been categorized, from our analysis, it was found that there were 996 articles related to profit sharing in Islamic banking that were published within the period of 2018 to 2023. Consequently, it was deduced that profit and loss sharing in Islamic banking could be linked to various other research domains, indicating that there are ample opportunities to uncover new perspectives on this subject. Additionally, this research aims to provide researchers with a source to identify promising research areas and to choose research topics.
Quality of Corporate Social Responsibility (CSR) Services at Bank Syariah Indonesia (BSI) in 2021 in the Perspective of Islamic Social Reporting (ISR) Index and Maqashid Syariah Index (MSI) Nanda Pratiwi, Danisa; Setiyowati, Arin; Huda, Fatkur
Perisai : Islamic Banking and Finance Journal Vol 7 No 2 (2023): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v7i2.1643

Abstract

The government issues regulations through Limited Liability Company Law No. 40 of 2007 articles 66 and 74, which states that companies are required to report on the implementation of social and environmental responsibility which is often referred to as Corporate Social Responsibility (CSR). In carrying out its social responsibility, Bank Syariah Indonesia (BSI) must ensure that its operational system meets the benchmarks in CSR. To measure it, it is necessary to have a measuring instrument, namely using the Islamic Social Reporting (ISR) Index and the Maqashid Syariah Index (MSI), to fulfill CSR services to the community. This study aims to analyze the quality of CSR services at BSI 2021 in the ISR Index and MSI Perspective. This research was conducted using a type of library research (Library Research) using a qualitative approach. The validity of the data using source triangulation and data analysis techniques using data reduction. The results of the study show that the quality of CSR services in the 2021 BSI report has carried out CSR in accordance with seven principles including: ethical principles of ethics, principles of caliph protection, principles of honesty and trustworthiness, principles of halalan tayyiban, principles of fairness, principles of authenticity and credibility, and principles of charity. As for the quality of CSR activities specifically based on ISR items on the classification of funding and investment in zakat points, community classification in sadaqah, waqf, qardh hasan points, school scholarships, young generation development, community quality improvement, concern for children, and support social activities. And environmental classification at the point of environmental conservation and empowerment. Meanwhile, the quality of CSR services at BSI is in accordance with the Maqashid Syariah Index and fulfills the principles of individual education, achievement of justice, and public welfare, which are the foundations of this maqashid syariah not implemented by other Islamic banks.

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