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Muqtasid: Jurnal Ekonomi dan Perbankan Syariah
Published by Institut Agama Islam Negeri Salatiga
ISSN : 20877013     EISSN : 25278304     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah (Muqtasid), with registered number ISSN 2087-7013 (Print) and ISSN 2527-8304 (Online), is a peer-reviewed journal published two times a year (January-June, and July-December) by Faculty of Islamic Economics and Business, IAIN Salatiga. Muqtasid is intended to be the journal for publishing articles reporting the results of research on Islamic Economics and Banking.
Arjuna Subject : -
Articles 185 Documents
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The Effect of the Maqashid Sharia Index, Company Size, and Company Age on Islamic Social Reporting Vivi Nor Khoiriyah; Kautsar Riza Salman
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 2 (2020): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v11i2.117-132

Abstract

Islamic social reporting is the application of social functions that are based on sharia provisions. It does not only help the Muslims in deciding but also helps companies to fulfill their obligations to God and the community. This study aims to obtain empirical evidence on the influence of maqashid sharia index, company size, and company age on Islamic social reporting and the example is the 11 sharia banks in Indonesia. This study takes about 4 years (2015-2018) and the analysis technique was a descriptive and statistical analysis. Statistical analysis uses the Partial Least Square approach (Smartpls version 3.0) and the result is indicated that the maqashid sharia index, company size, and company age have a positive effect on Islamic social reporting. This study empirically proves that a sharia bank that is able to express the maqashid sharia index well then has good Islamic social reporting disclosure. The sharia banks that have high total assets and income tends to make an extensive Islamic social reporting disclosures because there are also more sources of funds used to make disclosures. The longer sharia bank is established, the higher level of Islamic social reporting disclosure.
Spin-off Policy on Islamic Insurance Industry Development in Indonesia: Maslahah Perspective Agus Waluyo
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 2 (2020): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v11i2.133-148

Abstract

This study aims to describe the efforts to develop the sharia insurance industry in Indonesia. This study is a literature review supported by data and analysis with sources in the form of books, articles, websites and documents. This study resulted in several findings, including one of the efforts to develop the sharia insurance industry was pursued by the government through a spin-off policy. The spin-off policy normatively and substantially can encourage the growth of Islamic insurance in the country and in accordance with the community expectations in actualizing benefits in order to protect religion, life, descent, reason and property. The sharia insurance spin-off process in Indonesia has not run as expected. To support the acceleration of spin-off policy realization, it must be supported by strengthening regulations and human resources, product innovation, literacy, and expanding access. The implication ofthis study is that there is still a need to strengthen regulations and human resources so that the sharia insurance spin-off policy program can be realized.
Front Matter Muqtasid Vol. 11 No. 1 Bimo Haryo Setyoko
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 1 (2020): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v11i1.%p

Abstract

Determinants of Sustainability Reporting of Islamic Banks in Emerging Countries Afifah Oki Nilasakti; Falikhatun Falikhatun
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 2 (2020): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v11i2.149-161

Abstract

This study aims to determine the effect of Islamic corporate governance and slack resources on sustainability reporting of Islamic Commercial Banks in Indonesia and Malaysia from 2015-2018. The corporate governance in this study consists of sharia supervisory board, the size, board of directors meeting, and audit committee. This is a quantitative study that used secondary data such as the annual and sustainability report. The reporting proxy was measured by the content analysis method which consisted of 78 items from the six dimensions adopted disclosure of AAOIFI. Furthermore, the analysis technique used was panel data regression with Random Effect Model (REM) as the estimation model. The results showed that the sharia supervisory board has a negative effect on sustainability reporting, while the board size, audit committee, and slack resources have a positive effect. Meanwhile, the board of directors' meeting has no effect on sustainability reporting. Therefore, the related government agencies such as Otoritas Jasa Keuangan (Financial Service Authority/FSA) and Bank Negara Malaysia are able to consider that the regulation related to the composition of sharia supervisory board for banking is in line with international ideal standards. 
Back Matter Muqtasid Vol. 11 No. 1 Bimo Haryo Setyoko
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 1 (2020): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v11i1.%p

Abstract

Front Matter Vol. 11 No. 2 Bimo Haryo Setyoko
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 2 (2020): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v11i2.%p

Abstract

A Comparative Analysis of Resilience of Islamic and Conventional Banks in Indonesia Sri Ulina; M. Shabri Abd. Majid
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 2 (2020): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v11i2.88-103

Abstract

The presence of the 2008 Global Financial Crisis (GFC) has adversely impacted both conventional and Islamic banking performances. This study aims to empirically compare the financial performances between Islamic banks and conventional banks during the pre- and post-2008 GFC periods. It also attempts to compare the financial performance of each Islamic and conventional bank between the pre- and post-2008 GFC periods. Three state-owned banks from each conventional and Islamic banking category were selected as the study sample using the purposive sampling technique. Based on the independent sample t-test, the study found a significant difference between the Islamic and conventional banking performances during the pre- and post-2008 GFC periods. Meanwhile, based on the paired t-test, the decline in Islamic banking performance from the pre-2008 GFC to the post-2008 GFC periods was significantly smaller than their conventional banking counterparts. These findings show the Islamic banks' superiority over their conventional banking counterparts due to fair and just practices based on Islamic tenets. Due to theirreliance in facing the episodes of crises, the Islamic banks deserve a strong support by government by enhancing prudent Islamic banking regulation. The Islamic banks should strive to operate fully based on the shari'ah principles and prudent banking management.
Efficiency Determinant Analysis in Islamic Bank in Indonesia Abrista Devi; Irman Firmansyah
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 2 (2020): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v11i2.104-116

Abstract

This study is aimed to discover efficiency determinant factors of Islamic banks in Indonesia to maintain financial system stability. Financial data of 11 Islamic Banks in Indonesia was obtained from 2010-2019. Purposive sampling method is employed to determine the obtained-sample with the availability of financial statements as criteria. There are two analysis data methods, firstly, Data Envelopment Analysis (DEA) is employed to calculate the efficiency score and analyze the efficiency condition of Islamic banks, and secondly multiple regression analysis which is employed to identify the determinant factors of efficiency. Based on the research model used, this study found that only the CAR and size variables were able to significantly increase the efficiency of Islamic banks. Likewise, macroeconomic variables have not been able to have any impact on the level of efficiency. Policy recommendations are also provided in the end of the discussion chapter.
Front Matter Vol. 12 No. 1 Bimo Haryo Setyoko
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 1 (2021): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v12i1.%p

Abstract

Back Mater Vol. 12 No. 1 Bimo Haryo Setyoko
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 1 (2021): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v12i1.%p

Abstract

Page 15 of 19 | Total Record : 185

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