cover
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
THE INFLUENCE OF ISLAMIC ENTREPRENEURSHIP TOWARDS THE ORGANIZATION PERFORMANCE THROUGH ORGANIZATION COMMITMENT IN MA’SOEM GROUP Yudhy Yudhy
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 (332.015 KB) | DOI: 10.29313/amwaluna.v5i1.5760

Abstract

The purpose of this research is to discuss the influence of Islamic entrepreneurship towards the organization performance through organization commitment. The object of this research is the unit leader and division leader in Ma’soem Group. The appropriate sample used has been randomly chosen by probability sampling method with 118 respondents. Data analysis is conducted using Structural Equation Modeling (SEM). The result of research shows that Islamic entrepreneurship is affecting the organization performance, and the organization commitment do not affect the organization performance. For indirect influence, organization commitment cannot mediate the influence of Islamic entrepreneurship towards organization performance.
BENEFITS OF FINANCIAL RATIOS FOR FINANCING SHARIA BANKING INDONESIA Ahmad Habibi; Muhammad Iqbal
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 (360.648 KB) | DOI: 10.29313/amwaluna.v5i1.5299

Abstract

This study aims at how the benefits of financial ratios to Islamic banking financing in Indonesia. The data used is time-series data. Population, as well as samples in this study, are statistical reports of sharia banking Sharia Commercial Banks in Indonesia for the period January 2015 - December 2017. Ratio selection is conducted by using a stepwise regression method as well as hypothesis testing is done by multiple regression, t-test, and F test. The results obtained from the study show that the value of Adjusted R2 can obtain values of 0.914 or 91.40%. The t-test results show that FDR, NPF, and ROA significantly influence Sharia Banking Financing. This shows that from the financial ratios used in this study, three financial ratios that affect the Financing of Sharia Banking in Indonesia, namely FDR, NPF, and CAR.
ROLE OF LIQUIDITY AND PROFITABILITY OF SHARIA BANK ON INDONESIAN ECONOMIC GROWTH Iwan Setiawan; Teti Sofia Yanti
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 (26.618 KB) | DOI: 10.29313/amwaluna.v5i2.7546

Abstract

This research aims to find out the factors that determine liquidity and profitability as well as the contribution of Sharia banking to the economic growth in Indonesia. The study used quarterly data for the period 2009-2019, a multiple regression model with the Ordinary Least Square (OLS) analysis method. The results revealed that capital, financing and third party funds are factors that determine the liquidity of Sharia banking. Sharia banking profitability is influenced by capital and inflation. The role of Sharia banking on economic growth occurs through financing activities, large capital and utilization of Sharia monetary policy instruments. Efforts to control liquidity at optimal levels can be done by taking into account the capital factors held by Sharia banking. Efforts to achieve maximum value of profitability can be implemented by benefiting price stability in the macroeconomic. Efforts to boost economic growth are carried out by utilizing rising prices and limiting the profit value of Sharia monetary policy instruments. Moreover,  Sharia banking is able to increase the share of financing channeled.
THE EFFECT OF KNOWLEDGE AND REGULATION TOWARD THE ISLAMIC FINANCIAL INDUSTRY DEVELOPMENT Mansyur Asri; Ernawati Ernawati; Ambo Wonua Nusantara
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 (327.55 KB) | DOI: 10.29313/amwaluna.v5i2.5950

Abstract

The development of Islamic finance industry in many countries, it has not been in line with the Moslem population, because beside the potential demand reason, theIslamic financial industry services is also influenced by knowledge and regulation support.This study aims to determine the effect of knowledge and regulation toward the development of the Islamic financial industry. The study uses secondary data from ICD publications in  2013-2019 period for 41 countries. The data were analyzed using the panel data regression and moderating variables, where knowledge has been estimated as a moderating variable for the regulations effect on the Islamic financial industry development. The results showed that: (1) the regulation and the level of knowledge had a positive significant effect to the  Islamic finance industry development; and (2) the knowledge variable becomes  the moderator between regulation and the development of the Islamic financial industry. This shows that the knowledge would encourage the strengthening of the regulatory effect on the development of Islamic finance.
THE ROLE OF BAITUL MAAL WA TAMWIL IN ALLEVIATING POVERTY IN CIANJUR REGENCY, WEST JAVA Reksa Jayengsari; Uus Ahmad Husaeni
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 (44.056 KB) | DOI: 10.29313/amwaluna.v5i1.6686

Abstract

This study aims to analyze the role of BMT in poverty alleviation in the Cianjur Regency. The research method used quantitative data collection using a questionnaire from 100 BMT members and data analysis techniques using multiple linear regression analysis. This article concludes that the poverty alleviation variable proxied by the income variable of BMT members is influenced by the real sector driving variable (providing financing) (t count 1.747, sig 0.045), business education to the community (t count 2.324, sig 0.006), Fund utilization Baitul Maal (t count 3,515, sig 0,000) and work motivation of members (t count 2,599, sig 0,000). Meanwhile, the variable of micro business empowerment/business assistance did not significantly affect the income of BMT members (t count -0.621, sig 0.536). Meanwhile, the R Square result is 0.643, which means that BMT members' variable income is influenced by the real sector driving variables, business education, fund utilization, work motivation, and business empowerment by 64.3 percent. In comparison, the remaining 35.7 percent is influenced by other variables. Thus, the conclusion of this study is members' perceptions of the existence and role of BMT in increasing community income to reduce poverty levels due to activities that are social, educational, and increase work motivation.
AN EVALUATION OF SCHOLARLY WORKS IN ZAKAT: A BIBLIOMETRIC ANALYSIS OF ISLAMIC ECONOMICS JOURNALS IN INDONESIA Egi Arvian Firmansyah; Amelia Rizky Alamanda; Teguh Santoso
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 (815.885 KB) | DOI: 10.29313/amwaluna.v4i2.5607

Abstract

Zakat is one of the pillars of Islam and an Islamic social instrument to reduce poverty Also, the research about it has been conducted worldwide. However, none of the researchers has primarily evaluated the literature of zakat using bibliometric analysis. Using VOSviewer software to 280 journal articles published in six Islamic economics journals in Indonesia, this research aims to evaluate the scholarly works specifically in zakat in Indonesia. The results of this study show that the AL-IQTISHAD journal is the one published in most articles in zakat. Hence, those who are interested in publishing articles in zakat may select this journal. Besides, the maps based on co-occurrence keyword and title show that zakat is a less popular topic in Islamic economics journals in Indonesia.
Corporate Governance, Financial Leverage, and Performance of Sharia Manufacturing Companies on the Indonesia Stock Exchange Muhamad Umar Mai; Mochamad Edman Syarief; Kristianingsih Kristianingsih
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 (391.305 KB) | DOI: 10.29313/amwaluna.v5i2.7053

Abstract

This paper discusses the impact of corporate governance on the leverage effect and the leverage effect on corporate performance. The study was conducted on Islamic manufacturing companies on the Indonesia Stock Exchange during the period 2012 to 2018. The data analytics method used Partial Least Square (PLS) which was handled with the WarpPLS application. The results show that almost all proxies of the corporate governance variable negatively affect financial leverage variable, except for the Independent Board of Commissioners (ICB) which has a positive effect on book leverage (BLEV). Furthermore, financial leverage as proxy by book leverage (BLEV) shows a positive effect on market performance (TBQ) and negative effect on book performance (ROA). The financial leverage effect by market leverage variable (VEML) has a negative effect on market performance (TBQ) as well as on accounting performance (ROA). An important implication of this study is that in general, Shariah manufacturing companies that are more profitable tend to reduce their financial leverage, and investors can better recognize the relationship between financial leverage decisions and firm performance.
SERVICE DISTRIBUTION AND SATISFACTION TOWARD CUSTOMER LOYALTY R. Agoes Kamaroellah; Anis Eliyana; Reza Mubarak
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 (690.218 KB) | DOI: 10.29313/amwaluna.v5i1.6021

Abstract

Automated Teller Machines (ATMs) are a medium for financial transactions. This study investigates the impact of service distribution and service satisfaction on customer loyalty on ATM usage of the BRI Syariah Sub-Branch Office (KCP) Pamekasan. Data obtained from primary data in ATM user respondents' Form, the data analyzed by SEM with PLS approach. The calculation is carried out in two phases, the first-order phase, and the second-order phase. A validity and reliability test revealed that all three variables were valid and reliable in the first-order phase. At the same time, the second-order phase was used, CFA, and Construct Reliability. Subsequently, an Inner Model test uncovered that the Service Distribution has no significant effect on Customer Loyalty. Contrastively, Service Satisfaction has a significant positive impact on customer loyalty. The goodness of Fit based on R-Square reveals that Service Distribution and Service Satisfaction can explain Service Loyalty at BRI Syariah KCP Pamekasan ATM very well.
DEVELOPMENT OF CASH WAQF BENEFITS SYNERGY FOUNDATION IN THE ECONOMIC EMPOWERMENT OF THE UMMAT Mamat Rachmat Effendi
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 (107.892 KB) | DOI: 10.29313/amwaluna.v5i1.6916

Abstract

This paper discusses the development of cash waqf benefits which is directed at empowering the community's economy carried out by the synergy foundation in West Java. Cash waqf as one of the shari'ah financial instruments should be able to provide added value usefulness and a multifier effect in reviving the community's economy. The aim is to map the quality of institutions in managing the benefits of cash waqf for the economic empowerment of the people. The approach used is case studies with qualitative methods, the data were analyzed descriptively with a phenomenological naturalistic paradigm which emphasizes the nature of social reality and studies what appears in society. The results obtained in the field Sinergi Foundation have carried out professional, transparent and accountable, financial management using the accounting standard for zakat PSAK 109. The financial reports are audited by an independent public accountant and the results are Unqualified (WTP).
ISLAMIC WEALTH MANAGEMENT: STRATEGIES IN SHARIA-BASED FINANCIAL PLANNING AND MANAGEMENT Risanda A Budiantoro; Amalia Nur Chasanah; Nur Rachmat Arifin; Tamimah Tamimah
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 (477.614 KB) | DOI: 10.29313/amwaluna.v5i2.6428

Abstract

 The research aims to formulate and implement proper wealth management based on Sharia, so, it can help in achieving individual goals in financial management. Qualitative research approaches are used with consideration of low awareness in financial planning, so, it requires in-depth analysis in the formulation and implementation of sharia-based wealth management in order to be more realistic. As a form of implementation of maqasid syariah to achieve falah in the world and the hereafter. The results of this study are the utilization of Islamic wealth management on financial planning, starting from the stages of planning, implementation, supervision and evaluation of plans, to ensure the wealth will yield the benefit in the world and in the hereafter.

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