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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 6, No 01 (2021)" : 6 Documents clear
Does Intellectual Capital and Islamic Corporate Governance Affect Financial Performance and Earning Management on Sharia Banking in Indonesia? Abdurrahman Hasan; Amilin Amilin; Indo Yama Nasaruddin
AFEBI Islamic Finance and Economic Review Vol 6, No 01 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v6i01.399

Abstract

This study aims to analyze the relationship between intellectual capital and Islamic corporate governance on financial performance and its impact on earning management behavior. This study uses the analysis method Generalize Least Square and Path Analysis in Islamic banking. The sampling technique used purposive sampling. The data obtained is secondary data based on financial reports for a period of 9 years in the period 2011-2019. The results showed that the role of intellectual capital and Islamic corporate governance can directly affect financial performance, and the role of intellectual capital and Islamic corporate governance cannot directly affect Earnings Management however must go through Financial Performance.
Role and Position of Public Debt in Islamic Fiscal Policy in Indonesia Roisatun Kasanah; Muhamad Nafik Hadi Ryandono
AFEBI Islamic Finance and Economic Review Vol 6, No 01 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v6i01.379

Abstract

This study tries to provide an overview of the role and position of public debt in Islamic fiscal policy by collecting information from books, journals, scientific articles and official news related to fiscal policy in Indonesia. From the results of the analysis, the researcher found that although there are several opinions that suggest the use of public debt is permissible in overcoming the budget deficit that occurs in the state, there are still provisions that must be considered such as debt schemes that do not use interest or the practice of usury and only carried out in circumstances emergency and intended for meeting the needs that are important to the community. In addition, although debt instruments have beneficial values for the economy, there are many things that must be considered such as good management of the government, good political conditions, and efficiency and the absence of corruption or other illegal acts. In Islamic fiscal policy, there are various alternative sources of state income that have enormous potential through zakat, infaq, alms, and endowments. In addition, the use of debt instruments can be carried out in accordance with Islamic rules through the concept of mudaraba, musyarakah, and buying and selling business contracts.
Analysis of Strategy for Tangguh SMEs Assisted by DT Peduli East Java in the Pandemic COVID-19 Riska Delta Rahayu; Riski Delta Ningtyas; Muhammad Rofiq Fatakhudin; Bakhrul Huda
AFEBI Islamic Finance and Economic Review Vol 6, No 01 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v6i01.400

Abstract

Tangguh SMEs is an empowerment program for the community by Daarut Tauhid Peduli East Java in entrepreneurship field which was founded in 2020 which coincides with the Covid-19 pandemic. It has an impact on delays in the production and sales process. The purpose of this study is to analyze the internal and external conditions of the business and formulate a business strategy that is suitable for Tangguh SMEs. The research method used is a qualitative-descriptive. Data collection techniques using observation, interviews, and documentation. The data that has been collected is then analyzed using the IFE and EFE matrices, SWOT matrix, IE matrix, and QSPM. The result of the IFE matrix is 3.05 and  EFE matrix is 3.00. Then the results of SWOT matrix and IE matrix show that the position is in a growth and development strategy so that strategic choices that can be applied are market penetration, product development, market development, and horizontal integration. The final result of this research can be concluded that the recommendation of the right strategy for Tangguh SMEs from QSPM is a market development strategy then followed by a product development strategy.Keywords: Tangguh SMEs; Covid-19; business strategy; strategy choice.
Islamic Public Finance Instruments According to Kitab Al Amwal by Ad Dawudi Siti Mudrikah; Muhamad Nafik H Ryandono
AFEBI Islamic Finance and Economic Review Vol 6, No 01 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v6i01.347

Abstract

Islamic public finance is a theme that has been discussed by several previous scholars, such as Ad Dawudi in his book AL Amwal. In this paper, the author examines his writings on the source of state finance through state revenue, namely zakat. Zakat according to Ad Dawudi has a role to eliminate social disparities between the rich and the poor, creating a high sense of solidarity. This study uses a literary study of the book Al Amwal by Abu Ad Dawudi as the first source. His thinking said that zakat was able to provide economic support, even his thoughts were used in the Fatimid government. At that time, his country was experiencing the chaos of corruption and social inequality. Then the incident is relevant to the state of declining economic growth in Indonesia, one of which is marked by increasing poverty. Ad Dawudi's thought regarding zakat is expected to be able and relevant to be used to make policies in Indonesia, especially Indonesia has the largest Muslim community.Keyword: Ad Dawudi, Islamic Public Finance, Zakat, Poverty, Islamic Economics
Zakat Management: Update-To-Down Zakat Governance in the Amil Zakat Agencies in Indonesia, Malaysia and Brunei Darussalam Imam Gracia Marshall; Sri Herianingrum
AFEBI Islamic Finance and Economic Review Vol 6, No 01 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v5i01.370

Abstract

Islam invites, recommends and obliges all of its people to do zakat, infaq, alms and waqf (ZISWAF) as an effort to provide a sense of justice and equality among humans in order to increase gratitude to ﷲ. One of the efforts is by means of zakat, how is a mu'min who has reached the nisab of zakat to give zakat. With the current condition of Indonesia, which already has Baznas (National Zakat Agency) and many Amil Zakat Institutions (LAZ) which are managed by various types of communities, organizations, institutions and institutions, it should decrease the poverty value and increase the level of welfare every year. But the reality is the opposite. The Central Statistics Agency (BPS) released data on the number of poor people in March 2020 amounting to 26.42 million people, even though Indonesia's Muslim population is approximately 220 million people who should have good and healthy management and management to reduce the number of poor people in Indonesia in order to increase welfare of Indonesia. Even good governance is the main key in increasing welfare in Indonesia.Keywords: Zakat, Baznas, Poverty, Welfare, Zakat Management
Analysis of Zakat and Tax Policies During the COVID-19 Pandemic Nuzulia Nuzulia; Muhamad Nafik H Ryandhono
AFEBI Islamic Finance and Economic Review Vol 6, No 01 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v6i01.354

Abstract

The relationship between zakat and tax dates back to the early days of the development of Islam. Zakat is one of the pillars of Islam whose obligation is absolute upon one's assets according to certain rules that have been regulated in the Al Quran and Hadith. Meanwhile, taxes are contributions issued by the public to be deposited with the government as state treasury, which is allocated to meet state expenditures. Since Covid-19 was declared a pandemic, Indonesia has been affected by the Covid-19 virus. Impact arising from various sectors such as health, education, socio-culture and economy. Various policies issued by the government to cut the spread of the Covid-19 virus, such as social distancing, studying or working from home and PSBB. Other than that, the government issued policies to restore the economy such as zakat and tax policies. This research was conducted to map and analyze zakat and tax policies issued by the government in order to reduce the economic impact of the Covid-19 pandemic. The research used a qualitative method with a descriptive approach obtained by studying the literature. The results of the study state that Indonesia has issued policies to help people affected by Covid-19 through zakat and tax policies. The research used a qualitative method with a descriptive approach obtained by studying the literature. The results of the study state that Indonesia has issued policies to help people affected by Covid-19 through zakat and tax policies. The research used a qualitative method with a descriptive approach obtained by studying the literature. The results of the study state that Indonesia has issued policies to help people affected by Covid-19 through zakat and tax policies.Keywords :Zakat, Tax, Policy, Impact, Pandemic

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