Articles
16 Documents
Search results for
, issue
"Vol 5 No 2 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah"
:
16 Documents
clear
<![CDATA[STUDENT CONTRIBUTIONS IN WAQF ARE REVIEWED THROUGH FACTORS OF RELIGIOSITY, KNOWLEDGE, AND FINANCIAL ATTITUDES ]]>
<![CDATA[Abdul Latif]]>;
<![CDATA[Meichio Lesmana]]>;
<![CDATA[Rusyda Afifah Ahmad]]>;
<![CDATA[Antoni Julian]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 2 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (401.889 KB)
|
DOI: 10.32332/finansia.v5i2.5394
<![CDATA[Waqf is one of the important instruments and has enormous potential from a social and financial perspective. There are many types of waqf, one of which is money waqf or cash waqf. Cash waqf has different characteristics from zakat and alms. Waqf has very significant benefits if the waqf is given in a productive form. However, currently, the great potential of waqf has not been implemented properly. The purpose of this study is to analyze the students' intentions in waqf which are influenced by factors of religiosity, knowledge, and financial attitudes. This research uses Structural Equation Modeling method with the Lisrel tool. The results showed that the factors of religiosity and knowledge were less influential than the factors of financial attitudes which had a stronger influence. In a sense, students' interest in spending their money in the form of alms can be seen in their financial attitude.]]>
<![CDATA[FAKTOR–FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MUDHARABAH DI BANK MUAMALAT INDONESIA ]]>
<![CDATA[Bella Adni]]>;
<![CDATA[Rafidah Rafidah]]>;
<![CDATA[Novi Mubyarto]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 2 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (506.039 KB)
|
DOI: 10.32332/finansia.v5i2.5370
<![CDATA[Raising funds from third parties of Islamic banks is an indicator of the number of Islamic banks disbursing financing, if more Islamic banks channel financing, the more profit margin returns. This study aims to analyze the factors that influence mudharabah financing at Bank Muamalat Indonesia in 2015-2020. Mudharabah financing will be viewed from Third Party Funds, Return on Assets, Capital Adequacy Ratio, Non Performing Financing and Total Assets. Bank Muamalat Indonesia financial report data for 6 years from 2015-2020 on a quarterly basis so that there are 24 samples. The data were analyzed using multiple linear regression. Partially, the Third Party Fund variable has a negative and significant influence on mudharabah financing. The ROA, NPF and Total Assets variables have a positive influence in distributing mudharabah financing, while the CAR variable has no effect on the distribution of mudharabah financing. However, simultaneously the variables of TPF, ROA, CAR, NPF, and Total Assets affect the distribution of mudhaarabah financing.]]>
<![CDATA[ANALISIS BAGI HASIL, KUALITAS PELAYANAN, DAN MINAT NASABAH DALAM MENGGUNAKAN PRODUK DEPOSITO SYARIAH ]]>
<![CDATA[Muhammad Ramadhan]]>;
<![CDATA[Zaki Mubarak]]>;
<![CDATA[Lisda Aisyah]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 2 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (497.975 KB)
|
DOI: 10.32332/finansia.v5i2.5368
<![CDATA[There was an increase in the number of deposit accounts that were not in line with fluctuations in the number of Islamic deposit funds in the 2018-2020 period. This study aims to find out and analyze the effect of profit sharing and service quality on customer interest in using sharia deposit products at PT Bank Tabungan Negara KCS Banjarmasin. Field research with a quantitative descriptive approach, this study uses multiple linear regression analysis with the IBM SPSS Statistics 22 program. The regression results obtained the variable of profit sharing and service quality were able to explain the variable of customer interest by 20.3%, and the remaining 79.7% was explained by other variables outside the study. In the t-test, the profit sharing variable has a significant effect on customer interest while the F test, the profit sharing variable and service quality affect customer interest. Until, the variable of service quality also has a significant effect on customer interest.]]>
<![CDATA[BANK INTEREST HALAL: DISTINCTION INTERPRETATION OF CONTEMPORARY ULAMA THOUGHT UMER CAPHRA AND MUHAMMAD SAYYID THANTHAWI ]]>
<![CDATA[Miftahul Huda]]>;
<![CDATA[Fikriyyatun Nabila]]>;
<![CDATA[Isma Fathya Fajriati]]>;
<![CDATA[Listya Rahmah]]>;
<![CDATA[Zaimudin Al-Mahdi Mokan]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 2 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (475.736 KB)
|
DOI: 10.32332/finansia.v5i02.5393
<![CDATA[Life is controlled by two great forces, namely economy, and religion. All things based on Sharia law are clearly about halal and haram. Bank interest is something that is no longer common among the public, with the law and practice still being debated by some scholars. Therefore, this study aims to answer public confusion about the law of halal interest according to Umer Caphra and Muhammad Sayyid Thanthawi and the reasons for making legal decisions regarding bank interest. The research is in the form of a qualitative method with a literature study using several references from books and journals in concluding the views of the two figures. The primary data used is from the book Prohibition of Interest: Does it make sense? The work of Umer Chapra. While secondary data comes from various books and journals related to bank interest. The results of this study indicate that the two scholars have different opinions regarding bank interest. Umer Chapra argues that the practice of bank interest is prohibited in Islam because usury interest can harm the poor. Meanwhile, Muhammad Sayyid Thanthawi argues that bank interest is not part of usury because bank interest is not part of faith and worship.]]>
<![CDATA[TRANSAKSI UANG ELEKTRONIK E-MARTABE DITINJAU DARI FIQH MUAMALAH PADA BANK SYARIAH ]]>
<![CDATA[Yusuf Yusuf]]>;
<![CDATA[Sri Sudiarti]]>;
<![CDATA[Muhammad Ikhsan Harahap]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 2 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (507.861 KB)
|
DOI: 10.32332/finansia.v5i2.5460
<![CDATA[E-Martabe Sharia Electronic Money is a product of Bank Sumatera Utara which is made based on co-branding with Bank Mandiri and to support GNNT. This study aims to see the suitability of E-Martabe Bank Sumut KCP Syariah Simpang Kayu Besar products based on fiqh muamalah with DSN-MUI fatwa No. 116 / DSN-MUI / IX / 2017 concerning Sharia Electronic Money. The method used in this study is a descriptive qualitative approach whose data collection techniques use interview, observation, and documentation techniques. This research shows that this E-Martabe product is not fully in accordance with sharia principles as seen from the muamalah fiqh and DSN-MUI fatwa No. 116 / DSN-MUI / IX / 2017 concerning Sharia Electronic Money.]]>
<![CDATA[WHAT MOST INFLUENCES ON MUDHARABAH DEPOSIT IN INDONESIAN ISLAMIC COMMERCIAL BANKS? ]]>
<![CDATA[Lilis Renfiana]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 2 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (391.748 KB)
|
DOI: 10.32332/finansia.v5i02.5379
<![CDATA[Public interest in investing their funds as a third party is a factor that plays an important role in the development of Islamic banks in Indonesia. One of them is mudharabah deposits. Mudharabah deposits are one of the third party fund raising products at Islamic banks which have the largest amount of funds compared to other fund raising products. This study aims to determine the factors that affect the level of deposits at Islamic Commercial Banks in Indonesia in the 2011-2020 period. This study uses secondary data in the form of BUS financial statements published on the Bank Indonesia website. The sample in this study is 6 BUS which publish their financial statements to BI in the 2011-2020 period. The analysis in this study uses multiple linear regression analysis. The results of this study indicate that the variable amount of profit sharing for Islamic banks has a significant effect on mudharabah deposits. Variables Inflation and Interest Rates have no significant effect on mudharabah deposits.]]>
<![CDATA[PENGARUH FDR DAN NPF TERHADAP ROA BANK UMUM SYARIAH INDONESIA 2017-2020 ]]>
<![CDATA[Thoyibatun Nisa]]>;
<![CDATA[Lella Anita]]>;
<![CDATA[Carmidah Carmidah]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 2 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (396.222 KB)
|
DOI: 10.32332/finansia.v5i2.5434
<![CDATA[The high and low FDR and NPF is a risk to profitability. If he FDR is lower then the bank's effectiveness in channeling credit is lower, while the higher NPF will result in a decreased ROA and the company's profit income will decrease. This study aims to determine the effect of FDR and NPF on ROA at Islamic Commercial Banks in Indonesia for the 2017-2020 period. This research is a quantitative research with secondary data of 14 Islamic Commercial Banks in Indonesia. The data analysis technique in this study used the SPSS program. V.22 with descriptive analysis method, classical assumption test and hypothesis test to see and assess performance based on ROA, FDR, and NPF. The results of this study indicate that FDR and NPF partially have no significant effect on ROA. FDR and NPF have an effect of 57.2% on ROA, while 42.8%are influenced by other variables.]]>
<![CDATA[DETERMINANTS OF CUSTOMER DECISIONS: STUDY ON ISLAMIC BANKING SERVICES USERS ]]>
<![CDATA[Dina Yustisi Yurista]]>;
<![CDATA[Ulfa Zahiyatul Muna]]>;
<![CDATA[Maskudi Maskudi]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 2 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (440.644 KB)
|
DOI: 10.32332/finansia.v5i2.5507
<![CDATA[Islamic banks are emerging as an alternative for people who need a banking system that provides sound banking/financial services and complies with sharia principles. This study used primary data by providing questionnaires to Sharia Bank customers with a sample of 40 respondents. In this sample determination method, the author uses convenience sampling techniques. To analyze the subsequent research the authors used factor analysis tools with the help of the analysis of the SPSS Version 16 program. This study aims to determine the factors that influence customer decisions in using Islamic banking services. The results of this study are an analysis of factors that influence customer decisions in using Islamic banking services, namely diverse and attractive product factors, innovative product quality, profit sharing in accordance with sharia and religious principles greatly affects customer decisions in using Islamic banking services.]]>
<![CDATA[WHAT MOST INFLUENCES ON MUDHARABAH DEPOSIT IN INDONESIAN ISLAMIC COMMERCIAL BANKS? ]]>
<![CDATA[Lilis Renfiana]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 2 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32332/finansia.v5i02.5379
<![CDATA[Public interest in investing their funds as a third party is a factor that plays an important role in the development of Islamic banks in Indonesia. One of them is mudharabah deposits. Mudharabah deposits are one of the third party fund raising products at Islamic banks which have the largest amount of funds compared to other fund raising products. This study aims to determine the factors that affect the level of deposits at Islamic Commercial Banks in Indonesia in the 2011-2020 period. This study uses secondary data in the form of BUS financial statements published on the Bank Indonesia website. The sample in this study is 6 BUS which publish their financial statements to BI in the 2011-2020 period. The analysis in this study uses multiple linear regression analysis. The results of this study indicate that the variable amount of profit sharing for Islamic banks has a significant effect on mudharabah deposits. Variables Inflation and Interest Rates have no significant effect on mudharabah deposits.]]>
<![CDATA[STUDENT CONTRIBUTIONS IN WAQF ARE REVIEWED THROUGH FACTORS OF RELIGIOSITY, KNOWLEDGE, AND FINANCIAL ATTITUDES ]]>
<![CDATA[Abdul Latif]]>;
<![CDATA[Meichio Lesmana]]>;
<![CDATA[Rusyda Afifah Ahmad]]>;
<![CDATA[Antoni Julian]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 2 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32332/finansia.v5i2.5394
<![CDATA[Waqf is one of the important instruments and has enormous potential from a social and financial perspective. There are many types of waqf, one of which is money waqf or cash waqf. Cash waqf has different characteristics from zakat and alms. Waqf has very significant benefits if the waqf is given in a productive form. However, currently, the great potential of waqf has not been implemented properly. The purpose of this study is to analyze the students' intentions in waqf which are influenced by factors of religiosity, knowledge, and financial attitudes. This research uses Structural Equation Modeling method with the Lisrel tool. The results showed that the factors of religiosity and knowledge were less influential than the factors of financial attitudes which had a stronger influence. In a sense, students' interest in spending their money in the form of alms can be seen in their financial attitude.]]>
