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Proceeding of Conference on Islamic Management, Accounting, and Economics
ISSN : https://jo     EISSN : -     DOI : -
Core Subject : Economy, Social,
The Conference on Islamic Management, Accounting and Economics (CIMAE) is an annual conference held by Pusat Pengkajian dan Pengembangan Ekonomi Islam (P3EI) Faculty of Economics Universitas Islam Indonesia. It is aimed to facilitate all researchers and academicians to present and publish their research paper as well as to built networking among Islamic Management, Accounting and Economics scholars nationally and internationally. The 2nd CIMAE insha Allah will be held in East Parc Hotel, Yogyakarta on July 25, 2019 bringing the theme “The Islamic Economics’ Roles in Achieving the Sustainable Development Goals (SDGs) in the Industrial 4.0 Era”
Arjuna Subject : -
Articles 42 Documents
Perbandingan pengaruh rasio keuangan terhadap return on asset (ROA) pada bank umum konvensional dan bank umum syariah Heri Sudarsono; Alusi Retno Safitri
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 1, 2018
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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Abstract

Penelitian ini menjelaskan hasil dari studi yang menganalisis mengenai Perbandingan Pengaruh Rasio Keuangan terhadap Return On Asset (ROA) Pada Bank Umum Konvensional dan Bank Umum Syariah Periode 2011-2015 dengan menggunakan variabel yang digunakan adalah ROA, NPF/NPL, CAR, BOPO dan FDR/ LDR, sampel penelitian yaitu 2 Bank Umum Syariah (BNI Syariah dan Bank Syariah Mandiri)dan 2 Bank Umum Konvensional (BNI dan Bank Mandiri)  Metode Analisis yang digunakan menggunakan Analisis Regresi Linear Berganda, Uji Statitik yaitu koefisien determinasi, uji statistik t, uji simultan F dan Asumsi Klasik melalui uji normalitas, uji heteroskedastisitas, uji multikolinearitas, uji autokorelasi serta uji Independent Sampel T-test. Penelitian ini menemukan bahwa variabel NPL/NPF berpengaruh signifikan negatif terhadap ROA pada BNI dan Bank Syariah Mandiri, NPL/NPF berpengaruh positif terhadap ROA pada Bank Mandiri tidak signifikan dan BNI Syariah signifikan. variabel CAR berpengaruh positif dan signifikan pada BNI tetapi tidak signifikan pada Bank Mandiri dan BNI Syariah sedangkan pada Bank Syariah Mandiri berpengaruh negatif tidak signifikan. BOPO berpengaruh negatif signifikan terhadap ROA.  FDR/ LDR berpengaruh negatif signifikan pada Bank Mandiri dan BNI Syariah tetapi tidak signifikan sedangkan berpenguh positif dan signifikan pada BNI dan Bank Syariah Mandiri. Serta pada uji Independent sampel t-test Bank Umum Syariah lebih besar daripada Bank Umum Konvensional yaitu rasio NPL/NPF, BOPO, LDR/FDR, Sedangkan Bank Umum Konvensional lebih besar dibandingkan Bank Umum Syariah pada rasio ROA dan CAR.
Pengaruh pembiayaan, Non Performing Finance (NPF) dan dewan pengawas syariah terhadap manajemen laba menggunakan Cadangan Kerugian Penurunan Nilai (CKPN) Perbankan Syariah di Indonesia Prima Shofiani
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 1, 2018
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan, non performing finance (NPF) dan dewan pengawas syariah (DPS) terhadap cadangan kerugian penurunan nilai (CKPN) pada perbankan syariah Di Indonesia. Sampel penelitian ini adalah bank-bank syariah Di Indonesia periode 2015-2017. Variabel dependen dalam penelitian ini adalah cadangan kerugian penurunan nilai (CKPN) dan variable independen adalah pembiayaan, non performing finance (NPF) dan dewan pengawas syariah (DPS). Analisis data menggunakan regresi berganda. Hasil penelitian yang telah dilakukan, dengan menggunakan data yang terdistribusi normal, tidak terdapat multikolinearitas, tidak terjadi autokorelasi dan tidak adanya heterokedastisitas, maka disimpulkan. Total pembiayaan berpengaruh positif terhadap cadangan kerugian penurunan nilai (CKPN). Non performing financing (NPF) berpengaruh terhadap cadangan kerugian penurunan nilai (CKPN). Dewan pengawas syariah (DPS) tidak berpengaruh terhadap cadangan kerugian penurunan nilai (CKPN).
Al buyu al aanhi anha Lailatis Syarifah
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 1, 2018
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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This research aims to find out the reasons why some sales are baned in the time of the Prophet (peace and blessings of Allah be upon him). Knowing these reasons is important because it provides teachers or students with sufficient understanding to apply them to the sales contract that people are currently doing, so that they can do the right sales. The research found that the reasons for the prohibition due to two things are the causes of nodal and non-nodal causes. The nodal causes are either related to the contract place or the contract bundle. The reasons related to the place of contract are, firstly, not to be held on it; secondly, the holding of the contract is not considered as treasure or wealth; thirdly it should be non-existent, fourthly the seller should not be the owner of the sale; The reasons related to the contract bundle are riba and gharar. Non-contractual causes are damage and religious offense
Corporate social responsibility disclosure of Indonesian Islamic banks Sunarti Sunarti; Aris Eddy Sarwono
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 1, 2018
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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This study aims to analyze the influence of managerial ownership, gender, board composition and board's commitment to corporate social responsibility disclosure. The population of this research are Indonesian sharia banks in the period 2012-2017 . Sampling using purposive sampling, the number of samples is 9 sharia banks. Data was analyzed by Generalized Least Square with Random effect model approach. The results showed that managerial ownership had a negative effect on Corporate Social Responsibility Disclosure., The board composition and board comitmen had a positive effect on Corporate Social Responsibility disclosure. The gender has no effect on Corporate Social Responsibility disclosure.
Marketing syariah sebagai jiwa bisnis Murwanto Sigit
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 1, 2018
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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Pemasaran merupakan kegiatan yang ada di setiap perusahaan, baik perusahaan profit maupun non profit. Pemasaran juga bisa dilakukan dalam rangka menghadapi pesaing yang dari waktu ke waktu semakin meningkat (Kasmir, 2008: 52). Pemasaran merupakan salah satu factor yang mempengaruhi keberhasilan usaha. atau marketing merupakan sebuah konsep ilmu dalam strategi bisnis yang bertujuan untuk mencapai kepuasan berkelanjutan bagi stakeholders, seperti pelanggan, karyawan, pemegang saham. Sebagai strategi bisnis, marketing merupakan tindakan penyesuaian suatu organisasiyang berorientasi pasar dalam menghadapi kenyataan bisnis, baik dalam lingkungan mikro maupun lingkungan makro yang berugbah terus menerus (Ali Hasan, 2008: 1).
Preservation of green ecology based on sharia consumption and production Muhamad takhim; Risti Lia Sari
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 2, 2019
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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The aim of this study is to introduce the concept and implementation of Sharia Consumption and Production (ShCP), in addition to the existing concept of Sustainable Consumption and Production (SCP) which is one of the Sustainable Development Goals (SDGs). In empirical reality, the application of SCP in society is not optimal and there is still a negative effect of consumption and production that is wild and damaging to the environment. This results in many losses both in terms of health, environmental imbalances and others. ShCP actualizes consumer awareness to fullfill consumption and production in accordance with what is needed and guarantees fulfillment of their needs by not endangering the environment, maintaining balance and justice in managing natural resources optimally, not wasteful, not excessive and not damaging the environment. This research method uses a literature review approach sourced from credible journals, books and authoritative news, making 6 maqoshid sharia as the ShCP target in achieving the blessing and blessing of Allah SWT. The results of this study indicate the Indicator of blessing and seeking God's blessing with consumption and production activities carried out with the priority scale of human needs; Primary (dharuriyyat), Secondary (hajiyat) and tertiary (tahsiniyat) safeguarding religion, soul, mind, descent, wealth and environment, (maqashid al-syari'ah) able to create a sustainable environment (green ecology) and strengthen SCP which is one of SDGs
Strategi penanganan Non Performing Finance (NPF) pada pembiayaan murabahah di BMT Mahmudatus Sa’diyah
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 2, 2019
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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Murabahah financing is a product with a great demand coming from the lower-middle class because the process is very simple as merely utilizes sale-and-purchase contract backed up by the collateral. The purpose of this study is to evaluate the determinant factors of Non-Performing Finance (NPF) in BMT and its management strategies. This study uses a qualitative approach. Data collection methods used in this study are interviews, observation and documentation. Data analysis techniques used are data reduction, data display, and conclusion/verification. Based on the results of the study, it can be concluded that the determinant factors of Non-Performing Finance (NPF) in BMT are mistakes done by BMT officers when performing initial analysis and survey before giving fundings led to Non Performing Finance (NPF) in BMT. The strategy undertaken by BMT in managing Non Performing Finance (NPF) is through a family-based approach, revitalization with rescheduling, management assistance, collection agents, or settlement with the collateral.
Rantai nilai dan perspektif kesadaran masyarakat muslim akan makanan halal Pratiwi Subianto
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 2, 2019
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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For Muslim consumers, halal food is a product with halal certification marked by a halal symbol on the packaging. The development of halal food and beverages continues to increase along with the growth of the Muslim population. This study aims to collect and analyze journals related to the value chain and the public awareness perspective on halal food. The research method is qualitative. The results of the study that public awareness of the importance of consuming halal food and beverages can encourage Halal Value Chain (HVC). Suggestions for in-depth research are related to the driving factors and inhibitors of halal value chains in the regions.For Muslim consumers, halal food is a product with halal certification marked by a halal symbol on the packaging. The development of halal food and beverages continues to increase along with the growth of the Muslim population. This study aims to collect and analyze journals related to the value chain and the public awareness perspective on halal food. The research method is qualitative. The results of the study that public awareness of the importance of consuming halal food and beverages can encourage Halal Value Chain (HVC). Suggestions for in-depth research are related to the driving factors and inhibitors of halal value chains in the regions.
Perilaku konsumen dalam memilih simpanan dan pembiayaan di KSPPS Berkah Abadi Gemilang Jepara Edi Susilo; Alfin Iqbal Rifqi Ardiansyah
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 2, 2019
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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This study aims to determine the effect of Consumer Behavior, Products, Promotion and Service on Savings and Financing Products. This research is a quantitative research. The population in this study is the community and members of KSPPS Berkah Abadi Gemilang. The sample in this study was calculated by Slovin formula, there were 100 respondents. The research sampling technique was insindental sampling, data analysis used multiple regression using Statistical Product and Service Solution (SPSS) Software version 24. The results of this study showed partially that the variables of Consumer Behavior, Product, Promotion and Service Behavior had a significant positive effect on savings products and financing. Simultaneously, variables of Consumer Behavior, Products, Promotions and Services variables have a significant effect on savings and financing products.
Performance measurement of Islamic banking in Indonesia using the maqashid sharia index method Adinda Lia Analia; Mohammad Bekti Hendrie Anto
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 2, 2019
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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This study aims to measure the performance of Islamic banking in Indonesia in 2014-2017 using MSI. This research is a quantitative descriptive study using the maqashid sharia index method, with 12 BUS as the object of research. The results of this research indicate that the highest MSI performance ratings were achieved by BPS (34.7%), BSB (32.6%) and BMI (31.6%), while the lowest rank was BTPNS. Islamic banking in Indonesia does not have consistency in applying maqashid sharia as a whole and has a fluctuating performance index. Another result is that the goal of achieving justice is Maqashid Sharia goal which is the main focus of Islamic banking in Indonesia in 2014 - 2017.