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Dadang Husen Sobana
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Program Studi Manajemen Keuangan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Sunan Gunung Djati Bandung Jl. AH. Nasution No 105 40614 Bandung
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INDONESIA
Finansha: Journal of Sharia Financial Management
Published by UIN Sunan Gunung Djati Bandung
ISSN : 27750868     EISSN : 27742687     DOI : https://doi.org/10.15575/fsfm.v1i2
Core Subject : Economy,
Economics, Econometrics & Finance
This journal aims to broaden and create innovative concepts, theories, paradigms, perspectives, and methodologies within the scope mentioned above. The scope of this journal will include but is not limited to Islamic economics, sharia business, Islamic banking, Islamic capital market, Islamic wealth management, issues of implementation/practice of sharia banking, zakat, and waqf, takaful, corporate sharia finance, management. Sharia-compliant risks, Islamic derivatives, Sharia Supervisory Board issues, Islamic business ethics, Islamic accounting, and Islamic auditing.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 100 Documents
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OPTIMIZATION OF THE HALAL INDUSTRY SECTOR: THE POTENTIAL OF HALAL MEDIA AND ENTERTAINMENT IN INDONESIA Andani, Listia; Fathoni, Hamdan; Nurdiansyah, Irdan
Finansha: Journal of Sharia Financial Management Vol 5, No 1 (2024): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v5i1.31112

Abstract

 This research examines efforts to optimize the halal industry sector in Indonesia, with a particular focus on the potential of halal media and entertainment. The significant growth of the halal industry market presents a substantial opportunity for Indonesia, a nation with a predominantly Muslim population. A qualitative descriptive method is employed to investigate strategies for leveraging the potential of halal media and entertainment in Indonesia. The research emphasizes the analysis of relevant data related to the topic, aiming to enhance the appeal and contribution of the halal media and entertainment sector through a literature review approach.  By conducting an in-depth analysis of consumer trends and industry developments, this study provides a comprehensive perspective on the opportunities and challenges in the development of halal media and entertainment. Special attention is given to regulatory and promotional strategies to maximize the potential of this sector. The findings of this research are anticipated to offer practical guidance for stakeholders in the halal industry, with the objective of reinforcing Indonesia's position as a leader in the global halal industry. The implications of this study include the development of more effective strategies to increase public awareness and industry participation, as well as providing a foundation for policy development that supports the sustainable growth of the halal media and entertainment sector in Indonesia.
EVOLVING STRATEGIES: INDIA'S ECONOMIC DIPLOMACY IN THE GLOBAL ERA Nandy, Debasish
Finansha: Journal of Sharia Financial Management Vol 5, No 1 (2024): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v5i1.36382

Abstract

 This study explores the evolution and strategies of India's economic diplomacy from 1991 to the present, focusing on Japan's role within the Special Strategic and Global Partnership framework. It highlights the transformation of India's economic policies due to globalization and emphasizes the significance of the partnership with Japan through key initiatives like the Delhi-Mumbai Industrial Corridor and the Mumbai-Ahmedabad High-Speed Rail project. The research identifies strategic measures taken by India to enhance economic competitiveness and address sustainability challenges. Despite progress, issues such as reliance on foreign technology and the need for sustainable development remain. Using a qualitative approach and secondary data from official documents, government reports, academic journals, and media publications, the study provides a comprehensive understanding of the dynamics and complexities of India's economic diplomacy. Focusing on domestic industry development, energy efficiency, and innovation, India aims to achieve long-term economic sustainability. The findings contribute to the literature on economic diplomacy and offer insights for policymakers to enhance international economic relationships.
BIBLIOMETRIC STUDY OF FINANCIAL LITERACY AND RISK TOLERANCE ON INVESTMENT DECISIONS Nisa, Karimatun; Wahono, Puji; Silaningsih, Endang
Finansha: Journal of Sharia Financial Management Vol 5, No 1 (2024): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v5i1.31993

Abstract

This study aims to analyze trends and developments in research on the relationship between financial literacy, risk tolerance, and investment decisions. Employing a bibliometric analysis methodology, the study utilizes data from international publications in the Google Scholar database collected through Publish or Perish software. The analysis covers the publication period from 2017 to 2022 and includes a review of 498 articles using keywords such as financial literacy, risk tolerance, and investment decisions. VOSviewer software was employed for data analysis. The analysis reveals increased attention to topics such as risk appetite, financial markets, and performance, despite a declining trend in publications on financial literacy, risk tolerance, and investment decisions. Significant gaps in the literature are identified, particularly in areas such as financial risk tolerance, financial education, enterprise risk management, and investment horizon.  Future research should focus on these underexplored areas to develop personalized investment strategies and enhance financial education. Recommendations include the creation of targeted financial education programs and tools to improve the assessment of risk tolerance. This study provides valuable insights into the evolving landscape of financial literacy and risk tolerance research. It underscores the importance of these factors in making informed investment decisions and offers a foundation for future studies to build upon.
THE INTERPLAY BETWEEN E-COMMERCE OPTIMIZATION, CONSUMER TRUST, AND IMPULSIVE BUYING IN THAILAND: A COMPREHENSIVE ANALYSIS Phukhang, Passapol
Finansha: Journal of Sharia Financial Management Vol 5, No 1 (2024): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v5i1.36420

Abstract

This study investigates the burgeoning e-commerce market in Thailand, focusing on consumer trust, e-commerce optimization, and impulsive buying behaviors among Generation Z. With a significant portion of Thailand's population engaging in online shopping, the study aims to understand the factors influencing consumer trust and the impact of e-commerce optimization on impulsive buying. Using a quantitative approach, data were collected from 721 respondents aged 18-28 and data analysis using SEM-PLS. The main findings show that e-commerce optimization has a significant positive correlation with consumer trust (R² = 0.965) and impulsive buying (R² = 0.988). This research provides practical contributions for e-commerce practitioners to enhance their marketing and operational strategies based on these findings The results indicate a strong positive correlation between consumer trust and e-commerce optimization, The practical implications of these findings suggest that e-commerce platforms should focus on enhancing their security features and user-friendliness to foster consumer trust, which in turn can lead to increased impulsive buying. Additionally, businesses can utilize these insights to design more effective marketing strategies that leverage consumer trust to drive impulsive purchases. This research provides practical contributions for e-commerce practitioners to enhance their marketing and operational strategies based on these findings. Despite challenges such as consumer trust issues and logistical inefficiencies, the potential for e-commerce growth in Thailand remains substantial, driven by government support and private sector innovation.
MURABAHAH FINANCING REPAYMENT OPTIMIZATION THROUGH 5C CREDIT ANALYSIS Rapiyudin, Raply; Alifa, Nabiela Rizki
Finansha: Journal of Sharia Financial Management Vol 5, No 1 (2024): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v5i1.33265

Abstract

This study investigates the impact of the 5C credit analysis principles (Character, Capacity, Capital, Collateral, and Conditions of Economics) on the smoothness of murabahah financing payments at KSPPS BMT ItQan Soreang Unit either simultaneously or partially. Micro, Small, and Medium Enterprises (MSE) often face challenges due to a lack of business capital, despite financial products introduced by institutions like Savings and Loans Cooperatives and KSPPS BMT. Persisting issues in payment smoothness necessitate a comprehensive examination, particularly in credit analysis. This research employs a quantitative approach with logistic regression tests on a sample of 101 respondents using statistical techniques such as  regression analiysis, wald test, and omnibus test of model coefficients. This research highlights the importance of applying the 5C credit analysis principles to improve risk management, policy development, operational efficiency, and financial inclusion in murabahah financing at KSPPS BMT ItQan Soreang Unit. Findings from the Omnibus Test of Model Coefficients confirm that the 5C principles collectively impact payment smoothness. Moreover, the Wald test identifies Character, Capacity, and Conditions of Economics as significant contributors to the effectiveness of murabahah financing payments at KSPPS BMT ItQan Soreang Unit. This research highlights the importance of applying the 5C credit analysis principles to improve risk management, policy development, operational efficiency, and financial inclusion in murabahah financing at KSPPS BMT ItQan Soreang Unit.
ANALYSIS OF THE USE ACTIVITY BASED COSTING IN DETERMINING TUITION FEES Fasa, Azmi
Finansha: Journal of Sharia Financial Management Vol 5, No 1 (2024): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v5i1.30660

Abstract

Numerous educational institutions in Indonesia suffer financial deficits, negatively impacting educational quality. This study aims to ascertain the Tuition Fees at Nurul Fajri Islamic Boarding School Majalengka utilizing the Activity-Based Costing (ABC) method. It investigates the application of the ABC method in determining Tuition Fees within educational foundation institutions, a novel approach, particularly for pesantren foundations. The research adopts a qualitative methodology with a problem-focused approach. Data collection involved interviews and an analysis of pertinent financial and operational documents. Cost activity data was processed using ABC costing, resulting in tuition fees calculations based on the ABC method. These calculations were then juxtaposed with the Tuition Fees  established by the school administration. The analysis identified a cost discrepancy (undercharging), where the cost per student exceeded the total Tuition Fees income and School Operational Funds (SOF) or Government Subsidy. For junior high school grades 1, 2, and 3, the differences were Rp 68,092, Rp 65,877, and Rp 85,668, respectively. For high school levels 1, 2, and 3, the discrepancies were Rp 6,674, Rp 49,014, and Rp 51,354, respectively. The study recommends that the school increase the monthly tuition fees to adequately cover the actual costs of education.
THE EFFECT OF EASE OF DOING BUSINESS (EODB) AND CORRUPTION PERCEPTIONS INDEX (CPI) ON FOREIGN DIRECT INVESTMENT (FDI) IN ASEAN Firdaus, Firdaus; Fakhruddin, Imam; Fitradinata, Kheqal; Hidayat, Riyan
Finansha: Journal of Sharia Financial Management Vol 5, No 2 (2024): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v5i2.34965

Abstract

The background of this study is the instability of foreign investment in Southeast Asia due to declining corporate revenues and the Covid-19 pandemic, which has caused economic uncertainty and delayed investments by multinational companies. This study aims to examine the influence of the Ease of Doing Business (EoDB) and the Corruption Perception Index (CPI) on Foreign Direct Investment (FDI) in ASEAN. The research employs Structural Equation Modeling using Partial Least Square (SEM-PLS 4) software. The population in this study includes all countries in the Southeast Asian region, with a total sampling or census approach. The results indicate that the Ease of Doing Business does not affect Foreign Direct Investment. This is largely due to the low EoDB index scores in most ASEAN countries. In contrast, the Corruption Perception Index has a positive and significant effect on Foreign Direct Investment, suggesting that foreign investors have greater confidence to invest and feel that their substantial funds will be safer. The implications of this study suggest that ASEAN governments must enhance the investment climate by implementing regulatory reforms that promote the Ease of Doing Business and reduce corruption levels. These efforts are expected to improve regional competitiveness and attract more foreign investment, ultimately accelerating economic growth and infrastructure development in the region.
TRANSFORMING STUDENT INTO ENTREPRENEURS: THE ROLE OF ENTREPRENEURSHIP EDUCATION AND E-COMMERCE Harisandi, Prasetyo; Nurhidayah, Rika; Yusriani, Sri; Yuningsih, Nining; Tikaromah, Oom; Sarjaya, Sarjaya
Finansha: Journal of Sharia Financial Management Vol 5, No 2 (2024): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v5i2.40685

Abstract

This study investigates the impact of entrepreneurship education and e-commerce utilization on students' entrepreneurial interest at Pelita Bangsa University within the digital era. Using a quantitative approach and a survey method, data were collected from 100 students who had completed entrepreneurship courses and had experience utilizing e-commerce platforms. The results, analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS), indicate that entrepreneurship education significantly fosters a creative mindset and enhances entrepreneurial motivation. Simultaneously, e-commerce proficiency facilitates market accessibility, thereby increasing students' inclination toward digital entrepreneurship. These findings emphasize the critical interplay between entrepreneurship education and e-commerce in shaping entrepreneurial aspirations. The study contributes to the literature by providing actionable insights for educational institutions to design more robust entrepreneurship curricula and e-commerce training programs, ultimately fostering a generation of skilled digital entrepreneurs in Indonesia.
DETERMINANTS OF THE P/B RATIO IN THE COSMETIC SUBSECTOR IN INDONESIA Chandra, Dicky
Finansha: Journal of Sharia Financial Management Vol 5, No 2 (2024): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v5i2.40377

Abstract

The cosmetics industry in Indonesia has seen significant growth in recent years, driven by high competition, rapid consumer trend shifts, and the need for constant product innovation. This study aims to analyze the effects of capital structure, profitability, and firm size on the Price to Book Ratio (P/B Ratio) of companies in Indonesia's cosmetics subsector. Using a quantitative approach with a descriptive-verificative analysis, the study population includes 10 cosmetics companies listed on the Indonesia Sharia Stock Index (ISSI) from 2021 to 2023, utilizing a saturated sample. Data were collected from each company's annual financial reports, focusing on variables such as Debt to Equity Ratio (DER), Return on Assets (ROA), and total assets as indicators of capital structure, profitability, and firm size, respectively. Multiple linear regression analysis was conducted to determine the impact of these financial metrics on firm value. The findings show that capital structure (DER) and profitability (ROA) positively and significantly affect the P/B Ratio, while firm size has no significant impact. These results imply that cosmetics companies should focus on managing debt strategically and improving profitability to enhance market valuation, as investors prioritize financial health and adaptability over sheer size.
EXPLORING SHARIA-BASED MSME DEVELOPMENT STRATEGIES THROUGH THE UTILIZATION OF MAJOO POINT OF SALE TECHNOLOGY Nasir, Abdul; Rismaya, Erin
Finansha: Journal of Sharia Financial Management Vol 5, No 2 (2024): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v5i2.41732

Abstract

This study examines how Sharia economics integration in the MSME business model can be optimized using Majoo POS technology. In the era of globalization and rapidly developing information technology, Micro, Small, and Medium Enterprises (MSMEs) based on the Sharia economy need to continue to develop strategies to expand their markets and improve operational efficiency. MSMEs are the backbone of the national economy, but many face financial management and marketing challenges. The method used is a descriptive qualitative to identify the potential and challenges in implementing this strategy and provide recommendations for MSME actors and related stakeholders. The study results indicate that applying Sharia economics supported by Majoo POS technology can increase the competitiveness of MSMEs and positively contribute to the national economy. Majoo POS technology offers features that facilitate transaction recording, stock management, and real-time data analysis, which can improve the operational efficiency of MSMEs. The practical implications of this study are the importance of government and financial institution support in providing access and training related to technology for MSMEs based on the Sharia economy.

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