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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 6 Documents
 1 
Search results for , issue "Vol 4, No 01 (2019)" : 6 Documents clear
The Influence of Accounting Information Quality, Accountability and Transparency on Zakat Receipt Dewi Purnama Sari; Siti Atikah; Nur Fitriyah
AFEBI Islamic Finance and Economic Review Vol 4, No 01 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v4i01.455

Abstract

This study aims to analyze the effect ofquality of accounting information, accountability and transparency of financial reporting on the receipt of zakat. This research is an associative researchThe data used in the form of primary data by distributing questionnaires to amil and muzakki from the National Zakat Agency (BAZNAS) in West Manggarai Regency. 99 questionnaires were distributed, but 90 were collected and can be studied.Analysis of data to test the hypothesis used multiple linear regression with analysis the SPSS program.The result of the study stated that the quality of accounting information and Transparency has positive affect the receipt of zakat in the BAZNAS of West Manggarai Regency. On the contrary, accountability to have no effect on the receipt of zakat in the BAZNAS of West Manggarai Regency.Keywords :the quality of accounting information, accountability, transparency, the receipt of zakat.
Istibdal Waqf Relevance on Development of Waqf in Indonesia Hariyanto Hariyanto; Irham Zaki
AFEBI Islamic Finance and Economic Review Vol 4, No 01 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v4i01.371

Abstract

This study aims to describe madzhab Hambali’s perspective on waqf istibdal, in which there are many opinions among the scholars regarding the ability to implement istibdal on waqf goods. The differences of opinion among fiqh scholars in responding to the dynamics of waqf, the laws related to waqf and their management procedures are important to discuss, because they will have an impact on the formulation of policies that will be taken in the future. And discuss about waqf istibdal relevance on development of waqf in Indonesia by madzhab Hambali’s perspective. This research uses descriptive-qualitative research with the library research method. The results of this study indicate that waqf istibdal is allowed in the perspective of madzhab Hambali and it is very relevant to the development of waqf in Indonesia. Keywords: Waqf, Istibdāl, the Development, Madzhab Syafi’i.
The Distortion of Market Prices in Islamic Microeconomic Achmad Fadlil Abidillah
AFEBI Islamic Finance and Economic Review Vol 4, No 01 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v4i01.465

Abstract

This paper aims to describe how market price distortions are seen in Islamic microeconomics. The method used in this research is a qualitative method. The data comes from documents in the form of books, journals, and other scientific writings. This paper contains several findings regarding some price distortions that can occur in the market such as supply-demand manipulation (bai' najasy, ikhtikar, and talaqqi rukban), tadlis or fraud, and taghrir or uncertainty.
Convergence and Divergence Analysis in Islamic Financing Ihdina Sabilal Haq; Sri Herianingrum
AFEBI Islamic Finance and Economic Review Vol 4, No 01 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v4i01.372

Abstract

This study aims to determine the convergence and divergence between the theory and practice of Mudaraba and Musyaraka financing in Islamic Banking. The method used in this study is a combination of reviewing the existing literature and critical analysis of the results of several relevant studies to analyze the convergence or divergence between the theory and practice of Mudaraba and Musyaraka financing in Islamic Banking. The findings show that the divergence in the financing of Mudaraba and Musyaraka contracts tends to be less than the convergence. This can be caused by the times and the different needs of these developments, so there is a need for innovation and diversification of Mudaraba and Musyaraka financing which makes it slightly different between practice and theory.
Micro Business Empowerment Model Through Cash Waqf Agus Suaidi Hasan; Sri Herianingrum
AFEBI Islamic Finance and Economic Review Vol 4, No 01 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v4i01.376

Abstract

Poverty and economic inequality have become persistent problems. It is believed that this problem can be faced with cooperation and mutual concern. Through this, Islam as a holistic teaching has actually provided a means of solution to dealing with this problem, namely the existence of Islamic philanthropy in the form of zakat, infaq, shadaqah and waqf. Especially in the field of waqf, it has now experienced a development of meaning, where currently the practice of waqf with money or cash waqf has developed. The existence of waqf money is a huge potential, especially in Indonesia as the largest Muslim country in the world. With this potential, it is hoped that the management of waqf money can become a new alternative in economic development, especially as an alternative financing for empowering micro businesses. This research uses a qualitative approach with literature study method, data is obtained from electronic media, books, and journals. The result of this research is to develop a sharia financing model through cash waqf instrument as an alternative source of financing and empowerment of micro businesses.Keywords: Cash Waqf, Sharia Financing, Empowerment, Micro Business
Efficiency Analysis of Indonesian Sharia Banks Nur Khalimah; Edy Yusuf Agung Gunanto
AFEBI Islamic Finance and Economic Review Vol 4, No 01 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of Islamic banking in Indonesia is still not optimal, so it requires performance improvement. It is necessary to measure efficiency and productivity to achieve predetermined targets. This study measures the level of efficiency of 12 Islamic commercial banks in Indonesia for the 2016-2018 period using DEA (Data Envelopment Analysis), method with the assumption of CRS (Constant Return to Scale) and maximizing output. Furthermore, the malmquist index analysis is to see the productivity level of Islamic commercial banks. The results show that the overall efficiency of Islamic commercial banks in Indonesia has decreased. In 2016, the average efficiency of Islamic commercial banks was 100 percent. In 2017 the average efficiency was 99.93 percent with 3 Islamic commercial banks that were not efficient. In 2018 the average efficiency was 98.4 percent with 2 Islamic commercial banks that were not efficient. The results of the malmquist index analysis in 2017, there were 8 Islamic commercial banks increasing returns to scale, while 4 Islamic commercial banks decreasing returns to scale. In 2018, 11 Islamic commercial banks increasing returns to scale and 1 Islamic commercial banks decreasing returns to scale.Keywords: Efficiency, productivity, DEA, Islamic Bank.

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