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INDONESIA
Jurnal Ekonomi & Keuangan Islam
Published by Universitas Islam Indonesia
ISSN : 2088996     EISSN : 26146908     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AIMS Jurnal Ekonomi dan Keuangan Islam (JEKI) covers in detail a large number of topics related to Islamic Economics and Islamic Finance, comprising the latest empirical studies, country-specific studies, policy evaluations on Islamic economics and comparative international Islamic finance. This journal provides a forum for scientific exchange for academicians, practitioners, keen observers, and independent researchers, by publishing high-quality theoretical, empirical, and policy contributions. SCOPE Jurnal Ekonomi dan Keuangan Islam (JEKI) promotes the exchange of ideas and information among researchers around the world and strives to keep the economists updated on the latest research related to Islamic economics and Islamic finance. Scientists with an interest in Islamic economics and Islamic finance may rely on this journal as one of their essential sources.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Volume 5 No. 1, January 2019" : 6 Documents clear
A comparison of non-financial performance and earnings quality between QIIB and BIB Yunice Karina Tumewang
Jurnal Ekonomi & Keuangan Islam Volume 5 No. 1, January 2019
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol5.iss1.art4

Abstract

This study aims to evaluate and compare the non-financial performance and earnings quality of Islamic Banks in two different counties complying two different accounting standards, namely Qatar International Islamic Bank (QIIB) and Bahrain Islamic Bank (BIB). This study used a quantitative method with secondary data from the annual report of QIIB and BIB. This study sheds light on the financial and non-financial performance of QIIB and BIB as well as the difference between them. It provides a picture for the Islamic Finance industry regarding the performance of these two banks and what the implication of adopting different accounting standard on this case. Additionally, it helps to raise the awareness of society about the existence of Islamic banks and how well they have performed. As far as we are concerned, there is only small number of research on finding the significance of accounting standard adoption toward the performance of Islamic banks, although the urgency is increasingly growing for better convergence and significant development of Islamic banks. This work is an attempt to fill in this gap.
Ensuring the determinant of waqf in Indonesia: Does religiosity matter? Achmad Nurdany
Jurnal Ekonomi & Keuangan Islam Volume 5 No. 1, January 2019
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol5.iss1.art3

Abstract

This paper examines the determinant of waqf (Islamic Endowment) in form of land in Indonesia. The study used cross-section data analysis from 33 Provinces provided by Ministry of Religious Affairs Republic of Indonesia in 2016. This paper proposed a model and developed a hypothesis that the total number of land waqf in Indonesia will be determined by the ratio of Muslims to total population, the number of mosques and the number of clerics. The results showed that the impact toward waqf varies among independent variables. The ratio of Muslims does not have any relation to the waqf even though the regression coefficient is positive. The number of mosques has a negative impact, while the positive relationship only found in the number of clerics. For that reason, some policy recommendations are also discussed.
Apa determinan tingkat pengungkapan Islamic Social Reporting bank umum syariah Indonesia? Ruri Deviani; Hadri Kusuma
Jurnal Ekonomi & Keuangan Islam Volume 5 No. 1, January 2019
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol5.iss1.art5

Abstract

The inconsistent result of previous studies on the effect of Islamic corporate governance, good corporate governance, profitability, liquidity, and the age of the company may be due to the use of different indicators. This study aims to analyze factors influencing the disclosure index of Islamic Social Reporting (ISR) general Islamic banks for the period of 2014-2017. The research sample was 48 firm-year observations from 12 banks. The statistical tool used to test the hypothesis is using Autoregressive Conditional Heteroskedasticity (ARCH) with the help of Eviews software version 9. The results of this study indicated that the Islamic Corporate Governance and age of the banks are the determinants of the ISR while Good Corporate Governance, Liquidity and profitability variables have no effect on the ISR disclosure.
Analisis pengaruh faktor internal bank dan eksternal terhadap Non-Performing Financing (NPF) pada Bank Perkreditan Rakyat Syariah di Indonesia Rindang Nuri Isnaini Nugrohowati; Syafrildha Bimo
Jurnal Ekonomi & Keuangan Islam Volume 5 No. 1, January 2019
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol5.iss1.art6

Abstract

This study aims to determine the internal and macroeconomic factors that influence Non-Performing Financing (NPF) of BPRS (Sharia Rural Banks) in Indonesia. Data analysis method used in this study is panel data regression by taking a sample of 54 BPRS from 2012 to 2017 biannually. The results of this study show that toward NPF of BPRS in Indonesia, the variable of Total Asset has no significant effect, CAR and ROA have a negative and significant effect, while OER has a positive and significant effect. Meanwhile, the macroeconomic variables of BI Rate and PDRB have a positive and significant effect toward NPF of BPRS in Indonesia. Lastly, the variables of inflation and unemployment have no effect toward NPF of BPRS in Indonesia.
Measuring efficiency of Islamic banks: Evidence from Indonesia Mohamad Fany Alfarisi; Syukri Lukman
Jurnal Ekonomi & Keuangan Islam Volume 5 No. 1, January 2019
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol5.iss1.art1

Abstract

The present study investigates the efficiency of Islamic banks in Indonesia particularly for the period of 2014-2015. To meet that objective, the data envelopment analysis (DEA) particularly input-oriented, variable return to scale (VRS) has been employed. Additionally, twelve full-fledge Islamic commercial banks are included as the sample of the study. Having analysed using the DEA model, we find the average technical efficiency score of Islamic banks in 2014 is 0.843. In this regard, the inefficiency of Islamic banks is attributed equally to pure technical efficiency and scale efficiency. Moreover, the average technical efficiency score of Islamic banks for the year of 2015 is 0.832 which is lower than the previous year. The inefficiency of Islamic banks in 2015 is mainly contributed by the scale inefficiency. Moreover, the results reveal a declining productivity of Islamic banks during the period of study.
Fraud analysis in micro finance institution Silviana Pebruary; M. Yunies Edward; Eko Nur Fuad; H. Ardian Adhiatma; Widiyanto Widiyanto
Jurnal Ekonomi & Keuangan Islam Volume 5 No. 1, January 2019
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol5.iss1.art2

Abstract

Islamic microfinance institutions are financial institutions that carry out operational activities based on sharia principles. One of them is the Baitul Maal wa Tamwil (BMT), this institution serves savings and funding to the middle and lower communities by picking up the ball. With this system, it will be an opportunity for human resources (SDI) who are less loyal and responsible with their institutions to commit fraud or irregularities. Therefore, this study aims to find out how triangle fraud affects the occurrence of fraud in BMT. The research method uses independent path analysis with a sample of 84 respondents from the marketing department, supervisors, and financing managers. The results of this study are that Rationalization and pressure have a positive and significant effect on the occurrence of fraud, while the opportunity does not have an influence on the occurrence of fraud.

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