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Contact Name
Popon Srisusilawati
Contact Email
amwaluna@unisba.ac.id
Phone
+6281323262669
Journal Mail Official
amwaluna@unisba.ac.id
Editorial Address
jl. Tamansari no 24-26 Bandung 40116
Location
Kota bandung,
Jawa barat
INDONESIA
Amwaluna Jurnal Ekonomi dan Keuangan Syariah
ISSN : 25408399     EISSN : 25408402     DOI : https://doi.org/10.29313/amwaluna
Core Subject : Economy,
Amwaluna Jurnal Ekonomi dan Keuangan Syariah is an academic journal focus on syariah economic studies with scopes are Islamic banking, Syariah Financial, economic, accounting, finance, Muamalah, Economy during the covid19 pandemic and Economic Islam.
Articles 157 Documents
SHARIA HOTEL ATTRIBUTES AND THEIR URGENCY FOR MUSLIM TOURISTS' NEEDS IN MAQASID SHARIAH PERSPECTIVE Priyatmoko, Rakhman; Maulana, Addin; Oktaviyanti, Dini
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 5, No 1 (2021)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (800.087 KB) | DOI: 10.29313/amwaluna.v5i1.6464

Abstract

The expansion of Sharia hotels is increasingly attracting industry players and scholars in the tourism sector. Although some researchers have focused on studying Sharia hotels' attributes, research examining these attributes deeply based on the Maslahah level in the Maqasid Shariah has not been found. By employing the literature review, this study aims to gather Sharia hotels' attributes and analyze their urgency from the Maslahah perspective using a descriptive method. The results showed that halal food availability, the prohibition of alcoholic victuals, and gender separation in fitness facilities are classified in the Dharuriyat category (fundamental). Besides, the availability of the Quran, praying amenities, and the Qibla sign are grouped in Hajiyat (secondary). Lastly, Tahsiniyat (tertiary) attributes include Ramadan special services, a particular lobby floor for women, and Muslim staff domination. Sharia hotels' other attributes can be extended for further research as long as they conform to Sharia law principles.
REMUNERATION JUSTICE IN ISLAMIC HIGHER EDUCATION: A STAKEHOLDER PERSPECTIVE Azharsyah Ibrahim; Abdul Jalil Salam; Syahminan Syahminan; Ana Fitria
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 4, No 2 (2020)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.763 KB) | DOI: 10.29313/amwaluna.v4i2.5630

Abstract

This study generally intends to analyze perception of remuneration justice from the perspectives of stakeholders in Indonesian Public Islamic Universities (PTKIN) that have acquired BLU status. Specifically, this study aims to measure the level of distributive and procedural justice on the implementation of remuneration at selected PTKIN. The respondents of this study are the beneficiaries and remuneration policy makers from 11 PTKIN that have implemented and paid the remuneration at the time of the study. Additional data are obtained from interviews with nine policy makers from the selected PTKIN. The data are analyzed using descriptive percentages method. The results show that in general the implementation of remuneration at the selected PTKIN in included within “fair” category as perceived by the stakeholders. Partially, respondents perceive procedural justice as "tend to be fair", while distributive justice is "fair". This shows that in terms of procedures, the selected PTKIN still have to work harder to fulfill a sense of justice, while from the distribution side it has given more sense of justice as perceived by most respondents. 
ISLAMIC MONEY INSTEAD IMPLICATIONS BASED ON MACROECONOMIC AND SOCIAL VALUE VARIABLES IN INDONESIA Eva Misfah Bayuni; Muhammad Yunus; Mujahid Mujahid; Shifa Nurul Fadhilah; Yusuf Azis Yusrizal; Silvani Fauziyyah Adilla; Mujahid Al Haq
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 5, No 2 (2021)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.694 KB) | DOI: 10.29313/amwaluna.v5i2.7972

Abstract

The purpose of this research is to find out the implications of Islamic Money Instead based on macroeconomic and social variables value in Indonesia. The used data is secondary data of 2010-2019 time series. The method of this research is using Vector Autoregressive and Vector Error Correction Model (VECM). E-views 9 program is used for processing data. The result of this research indicates that there are implications for a variety of Islamic Money Instead in Indonesia based on macroeconomic and social value variables in Indonesia on 1st model. GDP and inflation as macroeconomic variable have positive implication for Islamic Money Instead, meanwhile the exchange rate variable has negative implication on it. On 2nd model there are implications for Islamic Money Instead based on macroeconomic variable. GDP and inflation have positive implication and greater value than the 1st model. While the exchange rate has negative implication and has not a response for Islamic Money Instead shock. Furthermore, the 3rd model indicates that there is positive implication based on social value variable not only for zakat but also infaq shadaqah
THE ROLE OF GOVERNMENT POLICY IN BOOSTING THE ISLAMIC MICROFINANCE INSTITUTIONS PERFORMANCE IN INDONESIA Tasya Aspiranti; A. Harits Nu’man; Yudha Dwi Nugraha; Ima Amaliah; Ade Yunita Mafruhat
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 5, No 1 (2021)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (870.622 KB) | DOI: 10.29313/amwaluna.v5i1.6935

Abstract

In building a successful Islamic Microfinance Institutions  (IMFIs) performance, many factors must be considered based on a multi-element point of view. This study aims to build key factors affecting IMFIs  performance using multi-perspective and multi-criteria methods. This study uses an analytic network process (ANP) to calculate the degree of influence given by the IMFIs performance criteria and factors. Primary and secondary data collection techniques are used to collect required data for this research. The primary data are collected through questionnaires and interviews. A purposive sampling technique to collect primary data is used to the 26 local BPRS, 11 BMT including on the islands of Java, Sumatra and Sulawesi as a three biggest island of Indonesia. The results of the study find, internal and external management aspects are  two main problems affecting IMFIs and five main solutions to increase their financing are  regulatory, management, institutions, competencies, and partnerships.
ANALYSIS OF MUSLIM FRIENDLY TOURISM INDICATORS TOWARD THE NUMBER OF FOREIGN TOURIST VISITATIONS Agita Arrasy Asthu; Rabiatul Adwiyah
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 5, No 1 (2021)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.261 KB) | DOI: 10.29313/amwaluna.v5i1.5988

Abstract

Muslim Friendly Tourism (MFT) ordinarily caters to meet Muslim tourists' needs and lifestyles. Many Muslim-friendly tourist destinations are currently being offered by countries incorporated in the Organization of Islamic Cooperation (OIC). Nonetheless, statistical evidence shows that the number of non-Muslims foreign tourists is far ahead of Muslim travelers. This study aims to analyze the impression of MFT indicators on the number of foreign tourist visits and define specific indicators that have a principal power influencing international visitations to the countries incorporated in the OIC. Panel data regression method with time-series data is processed using Econometric Views (Eviews 9.0) as an analysis tool. The results showed that eight independent variables on the Global Muslim Travel Index (GMTI) collectively affected the dependent variable by 97.49%. The present study found that the family-friendly destination variable has a simultaneous effect of 0.012, yet seven other variables did not significantly influence the number of foreign tourists traveling to countries incorporated in the OIC.
THE EFFECT OF MURABAHAH FINANCING AND RECEIVABLE INCOME OF PANIN DUBAI SYARIAH BANK ON ROA IN 2010-2019 Ismaulina Ismaulina; Juliana Putri; Rauzatul Amanda
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 5, No 2 (2021)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.77 KB) | DOI: 10.29313/amwaluna.v5i2.6525

Abstract

Panin Dubai Bank has murabahah financing and receivables which play an important role in the wheels of the Indonesian economy. Bank financing income is measured by the level of profitability using the Return on Assets (ROA) formula. This study aims to determine and analyze partially and simultaneously the effect of Mudharabah Receivables and financing on ROA of Panin Dubai Syariah Bank. Using 40 samples from quarterly financial reports for March 2010 - December 2019. Data analysis, using, Classical Assumption Test, Multiple Linear Regression Test, T Test, F Test, Correlation Coefficient, and Coefficient of Determination using SPSS 16. The results showed that partially Mudharabah has no positive and insignificant effect on ROA, while Musyarahah does negative and significant, partially Murabahah Receivables have no negative and significant effect on ROA, and simultaneously Mudharabah Receivables and financing have a significant positive effect on ROA.
PERFORMANCE ANALYSIS OF SHARIA SHARE COMPANIES USING THE PIOTROSKI F-SCORE METHOD Didi Asmadi; Nur Izzaty; Friesca Erwan
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 5, No 1 (2021)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.986 KB) | DOI: 10.29313/amwaluna.v5i1.5926

Abstract

Indonesia is a region that has the largest Muslim population in the world. It is a promising market opportunity to develop the Indonesian Islamic capital market. This study aims to analyze public company performance in determining the quality of sharia stocks. This study used the secondary data in historical data, namely the annual financial statements in 2017 and 2018. Meanwhile, the sample used in this study is 30 sharia stock issuers registered in the Jakarta Islamic Index. The analytical method used is the Piotroski F-Score. The study results found that there are four sharia stocks with perfect financial conditions, twenty five sharia stocks with moderate financial conditions, and one sharia stock whose financial conditions were relatively weak. This study also shows that the Piotroski F-Score method can identify Islamic stocks’ quality in the Indonesian capital market
ISLAMIC BUSINESS ETHICS IN THE MAQASID AL-SHARI'AH PERSPECTIVE Hani Sholihah
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 4, No 2 (2020)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.689 KB) | DOI: 10.29313/amwaluna.v4i2.5790

Abstract

Various studies on business ethics have carried out. However, as a Muslim, legal awareness of business ethics implementation will be more easily enhanced by using the Islamic Law approach, including the maqasid al-shari'ah plan. This research is library research, which uses qualitative methods with a juridical (legal) approach, namely Islamic Law. The results showed that in terms of maqasid al-shari'ah, the principles of Islamic business ethics were in line with maqasid al-shari'ah. The principle of the oneness of Allah (monotheism): hifzh al-din (guarding religion); the principle of balance and justice, related to hifzh al-nafs (guarding the soul); the principle of freedom is in line with hifzh al-ʻaql; the law of responsibility following hifzh al-nasl (safeguarding offspring and h
THE EFFECT OF RETURN ON ASSETS, FIRM SIZE, AND FINANCING TO DEPOSIT RATIO ON THE STOCK PRICE OF PT. BRI SHARIA, TBK. Dadang Husen Sobana
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 5, No 2 (2021)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (75.493 KB) | DOI: 10.29313/amwaluna.v5i2.7152

Abstract

The stock price of PT BRI Shariah TBK since carrying out the IPO has continued to appreciate to 120 per cent, first the decision to merge three state-owned sharia banks into one Indonesian sharia bank in the last quarter of 2020. This study aims to analyze the various factors that affect the share price of PT BRI Shariah TBK during 2019-2020 based on ROE, Company Size, and FDR as variables that were thought to influence it. The study uses a descriptive method with a quantitative approach. The study uses secondary data obtained from the monthly publication reports and the monthly share price of PT. BRI Shariah, TBK, accessed from Yahoo Finance. Data analysis using multiple regression analysis, where the processing uses E-views 9 software. This study concludes that simultaneously ROE, Firm Size, and FDR have a significant effect on the stock price of PT. BRI Shariah TBK, Then partially ROE and FDR have a significant effect on the stock price of PT. BRI Shariah TBK in 2019 and 2020.
UNRAVELING HAFAS FURQANI’S THOUGHT ABOUT THE METHODOLOGY OF ISLAMIC ECONOMICS Ujang Syahrul Mubarrok; Muhamad Wahyudi; Izzani Ulfi
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 5, No 2 (2021)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.883 KB) | DOI: 10.29313/amwaluna.v5i2.5884

Abstract

The methodology is important in developing Islamic economics. According to Hafas Furqani, the methodology is still general and has weaknesses, though several studies have classified it into several approaches. Therefore, this study aims to describe Hafas Furqani's thoughts regarding the methodology of Islamic economics in various journals. The method employed a literature review, primarily articles and books written by Hafas Furqani as well as another relevant sources. Subsequently, the results indicated that the development model of this methodology shows the process of preparing a structured economics building and birthing a theory derived from Islamic epistemology. Hafas Furqani stated that Islamic economics can become a new discipline, providing it has a clear subject matter, methodology to appraise theory, systematic accumulation of theory, and a well-organized body of knowledge.

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