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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. 7 No. 2 (2022)" : 6 Documents clear
Research Growth in Sharia Accounting and Finance in Indonesia Dini Dewindaru; Ratna Kusumadewi; Laili Latifah Puspitasari
AFEBI Islamic Finance and Economic Review Vol. 7 No. 2 (2022)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v7i01.458

Abstract

This study seeks to describe the development of research in Islamic accounting and finance in Indonesia. The in-depth study aims to understand the research topics of published articles and conference papers published in the period of 1997-2018. The results found in samples are grouped into four major research topics: concept, construction, pre-position, and performance assessment. The findings proved that conceptual topics dominated researches conducted in the period 1997-2013, while performance measurement was the dominant topic of the 2014-2018 study period. Based on these findings, it is concluded that research in the field of Islamic accounting and finance in Indonesia is still in the process of growth and development. In addition, this study also discovered a significant increase in the number of articles in the last two years, which indicates a growing and ascending trend in Islamic accounting and finance studies in Indonesia. The research mapping is expected to provide insights into various research topics that have been written and topics that still open for further research.
Analysis of Corporate Zakat on the Capital Structure of Islamic Banks in Indonesia Nanda Lismatiara Zubaid; Anwar M. Radiamoda; Risma Savhira Dwi Lestari; Tika Widiastuti; Mochammad Soleh
AFEBI Islamic Finance and Economic Review Vol. 7 No. 2 (2022)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

Zakat has similarities with taxes but also differs in several respects. Zakat is an Islamic commandment, while taxes are a government order; and zakat aims to meet the needs of the poor, while taxes aim to meet the expenditure of society as a whole. Companies that only pay taxes and companies that pay taxes and zakat have many differences such as in profitability and capital structure. Most Muslims are busy with tax matters for fear of being punished for the crime of tax evasion. But they forget Allah's right in wealth and anyone who refuses to fulfill it is unlawful. Contemporary application of zakat should be a concern of the people.
Causal Relationship Between Islamic Stocks and Staple Food Commodities of Largest Muslim on South-East Asian Countries Dini Lestari; Sudarso Kaderi Wiryono
AFEBI Islamic Finance and Economic Review Vol. 7 No. 2 (2022)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

With many adherents of Islam, it is appropriate for the Muslim-dominant countries such as Indonesian and Malaysia capital markets to accommodate the investment needs of the community in line with sharia principles. Staple food commodity is one of the crucial commodities which can affect the mobility of stock prices. This paper examines the relationship between staple food commodities and Islamic capital markets. Using MGARCH and robustness VAR technique analysis and monthly data from 2017-2021, the empirical evidence suggests that getting information about the dynamic correlation between them is vital. The main findings from this study are that there are relationships among them in the long run and they have positive and negative correlations. From the point of view of investors with sharia compliance importance, it should be aware that staple food (rice) is more volatile rather than other staple food commodities (cooking oil) that will affect the Islamic Stocks Instrument.
Indonesia’s Prospect of the Halal Food Industry After COVID-19 Pandemic Eka Fitriyanti; Vebtasvili
AFEBI Islamic Finance and Economic Review Vol. 7 No. 2 (2022)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This article discusses the prospects of the halal food industry in Indonesia after the COVID-19 pandemic. How with the real condition happened in society during this pandemic, especially for the halal food industry? And What are the opportunities and challenges of the halal food industry? This study observes that Indonesia has various opportunities to be maximized in developing the halal food industry after the COVID-19 pandemic. These opportunities can be an exploration of natural resources into halal food products, such as increasing export of Indonesia's halal food, developing e-commerce for halal food products, and globalizing the halal food events. Meanwhile, this study explains more about several challenges that need to be considered such as aspects of human resources, infrastructure, a production that has not created a model for the integrity to the halal industry from upstream to downstream, technology and information, and also the role of Islamic financial institutions as a distributor of capital.
Nazhir Image and Wakif Trust, Which Influences the Wakif’s Intention to Give Waqf? Shinta Lintang Nurillah; Yan Putra Timur; Achmad Yasin
AFEBI Islamic Finance and Economic Review Vol. 7 No. 2 (2022)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study aims to analyses the influence of nazhir image and wakif trust on waqf intentions and decisions. This study uses a quantitative method using the PLS-SEM approach. The primary data is obtained through a questionnaire given to respondents online. The number of sample data used is 100 people. Indicator measurement for each variable uses 5 Likert scales. The study results show that nazhir image and wakif trust have a positive and significant effect on waqf intention. Likewise, with nazhir image also has a positive and considerable influence on waqf decisions. The results of this study provide practical implications, especially for nazhirs to always be able to maintain their trust and image through transparency in the management of waqf funds and the implementation of innovations in the direction of waqf funds so that wakifs can endow waqf through nazhir in the long term.
Risk Management, Corporate Governance and Financial Performance of Sharia Commercial Banks Ratna Sari; Aji Binawan Putra
AFEBI Islamic Finance and Economic Review Vol. 7 No. 2 (2022)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

Financial performance is an organization that can be used to describe the success of an organization, both in good and bad times. Due to the high complexity and risks associated with banking institutions, a bank's financial performance can be improved by developing an effective risk management strategy through good corporate governance. This study uses quantitative. This study aims to determine the effect of risk management on financial performance by using NPF and FDR to measure financing risk, BOPO to measure operational risk, NOM to measure capital adequacy, and the impact of GCG by using the size of the Board of Independent Commissioners, Directors. Data analysis uses Partial Least Square Software, namely the SmartPLS version 3 program to measure risk management of a company's financial performance. The study results show that risk management, as measured by NPF, BOPO, and CAR ratios, significantly positively affects financial performance in Islamic Commercial Banks. GCG has not been able to moderate management risk on financial performance. The risk management variable significantly impacts financial performance, so it is essential for sustainable financial performance improvement. The GCG variable has a negligible but not significant effect on financial results. It indicates that the GCG effort variable to convey the relationship between risk management and financial performance is unsuccessful.

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