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AFEBI Islamic Finance and Economic Review
Published by Asosiasi Fakultas Ekonomi dan Bisnis Indonesia
ISSN : 25485288     EISSN : 25485296     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AFEBI Islamic Finance And Economic Review (AIFER) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AIFER is aimed as an outlet for theoretical and empirical research in the field of Islamic Finance and Economics and to disseminate the information of the Islamic Finance and Economics research was conducted by members of AFEBI in particular and researchers in general to the academics, practitioners, students, and others who interested in Islamic Finance and Economics research.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 3, No 02 (2018)" : 5 Documents clear
State Authority and Public Trust in National Zakāh Management: Historical Lessons, Fiqh Discourse, and International Comparison Yusuf Wibisono
AFEBI Islamic Finance and Economic Review Vol 3, No 02 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v3i2.170

Abstract

The aspect of zakāh management or administration is not regulated extensively in Islamic law. Since the dawn of Islam, zakāh management has become the field of ijtihād based on mashlaḥah. And today, the practice of zakāh management in contemporary Muslim countries has been incarnating a wider area of experiment. In contemporary Indonesia, the Law Number 23 Year 2011 concerning Zakāh Management has been passed. This law, which become effective since 2016, caused upheaval within national Islamic philanthropy sector since it regulates national zakāh management currently dominated by civil society, based on “classical fiqh opinion” that only the state has authority to manage zakāh. This paper lift up an important conclusion that zakāh management entirely by the state is not be in effect unconditionally, but with many of qualifications. Moreover, the effectiveness of zakāh management by state relies heavily on the level of public trust against government, not by enforcement of the state. Zakāh management by the state is merely an instrument, not the goal itself. The ultimate objective that must be pursued is the delivery of zakāh to those who deserve it with optimum benefits.
Behavior of Stock Return ; Evidence from Indonesia and Malaysia Shariah Stock Market Helma Malini
AFEBI Islamic Finance and Economic Review Vol 3, No 02 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v3i2.175

Abstract

This study aims to determine stock return behaviour in Indonesia and Malaysia Shariah stock market. Indonesia and Malaysia are selected based on the countries level of development and geographical factor, since both countries are emerging market with a rapid growth of Shariah stock market not only in term of listed companies but also in term of number of investor. Based on geographical proximity, both countries close to each other and have a strong bilateral relationship which makes their stock market return behaviour influence by many factors. This studies relies on two major time series investigation techniques, namely Economteric Modeling of returns; The Autoregressive model, Assumption of Linearity, Volatility Modeling of GARCH and its extension. The result showed that stock return behavior happening in Indonesia and Malaysia Shariah Stock Market.
Consumption Behavior Patterns of Muslim Students on The Decision of Buying Halal Culinary Fast Food in Surabaya A. Fikri Amiruddin Ihsani; Novi Febriyanti
AFEBI Islamic Finance and Economic Review Vol 3, No 02 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v3i2.269

Abstract

The purposes of this study was to analyze the consumption behavior patterns of the Postgraduate Students of UINSA Islamic Economics study program as consumers and supporting factors in purchasing halal culinary food products. The research method used was a qualitative research method with a phenomenological approach, this research observes 10 informants of the Postgraduate Students of Islamic Economics Study Program UINSA as fast food consumers KFC Ahmad Yani Surabaya. The results of this study prove that all informants have knowledge of the concepts of consumer behavior and halal products in Indonesia, especially in Surabaya. The students have also applied the pattern of Islamic consumption behavior that is tauhid, fairness, free will, responsibility and halal as well as supporting factors including cultural, social, personal and psychological factors. Knowledge about other supporting factors should be utilized by other consumers for the sustainability and development of perceptions about halal culinary fast food in Surabaya
Influence of Disclosure Corporate Social Responsibility Toward Sustainable Economic Development With Financial Performance as An Intervening Variable Muhammad Faizul Mamduh; Ratno Agriyanto; dessy noor farida
AFEBI Islamic Finance and Economic Review Vol 3, No 02 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v3i2.298

Abstract

 Companies in carrying out their business have obligations to stakeholders in any form. CSR is one of the company's responsibilities for the activities carried out so far to the surrounding environment. In reality the CSR program has not been able to speak much in helping to improve the welfare of the community through sustainable development. This can be seen from the percentage of poverty in Indonesia that is still quite high. BPS noted that the highest poverty rate was in eastern Indonesia, namely the islands of Maluku and Papua with a percentage of 21.45%. This study aims to determine the effect of corporate social responsibility disclosure on sustainable economic development with financial performance as an intervening variable (an empirical study of mining companies listed on the 2016-2018 Syariah Securities List). The method used in this study is a quantitative method using the Warp PLS 4.0 application. The results of this study state that there is a significant influence and positive relationship between corporate social responsibility and sustainable economic development. There is a significant influence and positive relationship between corporate social responsibility and financial performance. And financial performance as an intervening variable significantly and positively influences between corporate social responsibility and sustainable economic development.
The Effect of Return on Assets, Company Size and Financial Leverage on Smoothing Measures (Empirical Study on State-Owned Construction Companies Listed in The Jakarta Islamic Index for The 2015-2018 Period) Ari Kristin Prasetyoningrum; Vanila Hapsari; Dessy Noor Farida
AFEBI Islamic Finance and Economic Review Vol 3, No 02 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v3i2.317

Abstract

The Indonesian government announces that Indonesia will have a new National Capital, one of it’s aims is to smooth the people's economy. Many companies in the construction sector owned by BUMN have long been listed on the Sharia stock exchange. With the existence of this mega project, the recording of profits of go-public companies as well as government-owned companies will receive special attention related to the recording of profits in several previous periods. However, investors must be observant regarding the possibility of companies taking income smoothing actions, some of which are through Return On Assets, Size of the Company and Financial Leverage. The object of research is BUMN construction companies listed in the Jakarta Islamic Index (JII) from 2015 to 2018. The samples used 3 companies based on purposive sampling. Hypothesis testing uses multiple linear regression to test the effect of Return On Assets, Size of the Company and Financial Leverage on Income Smoothing actions by calculating Income Smoothing using the Eckel Index, the analysis technique used is linear regression and the hypothesis testing tool is SPSS 16. The results showed that Return On Assets and Size of the Company had no effect on income smoothing. Meanwhile, Financial Leverage affects income smoothing. Keywords: Return On Asset, Size of The Company, Financial Leverage, Income Smoothing.

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