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Fitra Rizal
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Fakultas Ekonomi dan Bisnis Islam IAIN Ponorogo Kampus II Jenangan Ponorogo Jawa Timur Indonesia 63492 Telp. (0352) 3576565 Fax. (0352) 3591451 E-mail: etihad@iainponorogo.ac.id
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Etihad: Journal of Islamic Banking and Finance
Published by Institut Agama Islam Negeri Ponorogo
ISSN : 2807730X     EISSN : 28076915     DOI : https://doi.org/10.21154/etihad
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Social Sciences
Etihad: Journal of Islamic Banking and Finance accepts original manuscripts in Islamic banking and finance (covering bank and non-bank financial institutions), manuscripts in the form of research reports, case reports, theory application, critical studies and literature reviews.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 105 Documents
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Pengaruh Indikator Makroekonomi Terhadap Volume Perdagangan Sukuk Ritel di Indonesia Hanifah, Iffah Nur; Pantas, Pribawa E
Etihad: Journal of Islamic Banking and Finance Vol. 2 No. 2 (2022)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v2i2.4355

Abstract

Retail Sukuk is a sharia investment instrument that serves as an alternative to state financing in building infrastructure to improve people's welfare. Most of the factors that significantly influence trade volume or public demand for retail Sukuk are macroeconomics indicators. The purpose of this research is to analyze the existence of a relationship between the short term and the long term in macroeconomic indicator variables consisting of inflation, exchange rates, SBIS, M2, and GDP with the variable volume of retail Sukuk trading in the period 2011-2019 consisting of 108 samples. This study using the Vector Error Correction Model (VECM) with Microsoft Excel and Eviews 9 software. The results show that the inflation, exchange rates, SBIS, M2, and GDP variables positively influence the trading volume of retail Sukuk. Whereas in the short term, all variables do not affect.Sukuk ritel adalah salah satu instrumen investasi syariah yang berfungsi sebagai alternatif pembiayaan negara dalam membangun infrastruktur untuk meningkatkan kesejahteraan masyarakat. Sebagian besar faktor yang memiliki pengaruh besar terhadap volume perdagangan atau permintaan masyarakat terhadap sukuk ritel adalah indikator makroekonomi. Tujuan penelitian ini untuk menganalisis adanya hubungan antara jangka pendek dan jangka panjang dalam variabel indikator makroekonomi yang terdiri dari inflasi, nilai tukar, JUB, SBIS, dan PDB dengan variabel volume perdagangan sukuk ritel dalam kurun waktu 2011 -2019 terdiri dari 108 sampel. Penelitian ini menggunakan model Vector Error Correction Model (VECM) dengan Microsoft Excel dan software Eviews 9. Hasil penelitian menunjukkan variabel inflasi, nilai tukar, JUB, SBIS, dan PDB memiliki pengaruh positif terhadap volume perdagangan sukuk ritel, sedangkan dalam jangka pendek seluruh variabel tidak memiliki pengaruh.
Portrait of Capital Accounting Practiced by Students of Sharia Accounting Department From Gorontalo Ethnic Thalib, Mohamad Anwar
Etihad: Journal of Islamic Banking and Finance Vol. 2 No. 2 (2022)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v2i2.5005

Abstract

This study aims to reveal the values of local wisdom from the way students majoring in Islamic accounting from the Gorontalo tribe practice capital accounting. This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five data analysis stages: charity (amal), knowledge (ilmu), faith (iman), information revelation (informasi wahyu), and good deeds (ihsan). The results showed that before receiving the scholarship, the initial capital to finance college was obtained by students from both their parents and their families. The practice of capital accounting is conditional on the value of local wisdom in the form of responsibility. This value is one of the advice the elders often express through lumadu "delo sipati lo malu'o tiloliyo kulu-kulu wala'iyo modudu'o which has a meaning in the form of a feeling of family responsibility".Penelitian ini bertujuan untuk mengungkap nilai-nilai kearifan lokal dari cara mahasiswa jurusan akuntansi syariah yang berasal dari suku Gorontalo mempraktikkan akuntansi modal. Penelitian ini menggunakan paradigma Islam dengan pendekatan etnometodologi Islam. Terdapat lima tahapan analisis data yaitu amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil penelitian menunjukkan bahwa sebelum menerima beasiswa maka modal awal untuk membiayai kuliah diperoleh oleh mahasiswa dari kedua orang tua dan keluarga mereka. Praktik akuntansi modal tersebut syarat dengan nilai kearifan lokal berupa tanggung jawab. Nilai ini merupakan salah satu nasihat yang sering diungkapkan oleh tua-tua melalui lumadu “delo sipati lo malu’o tiloliyo kulu-kulu wala’iyo modudu’o yang memiliki makna berupa perasaan tanggung jawab keluarga”.
Pengaruh Likuiditas, Leverage, Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan manufaktur sub-Sektor Otomotif Tahun 2018-2021 Febrilyantri, Candra
Etihad: Journal of Islamic Banking and Finance Vol. 2 No. 2 (2022)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v2i2.5106

Abstract

The automotive sub-sector manufacturing industry is a relatively stable industry in Indonesia. This is makes this industry one of the contributor to high tax rates. Taxes a different of interest for the government and companies. Therefore, many companies do tax avoidance. The purpose of this study is to determine the effect of liquidity, leverage and firm size on tax avoidance. This study use quantitive methides with multiple linear regression analysis models through the SPSS for Windows 25 application. Based on the result of study, it can be concluded that: liquidity has no effect on tax avoidance; leverage has no effect on tax avoidance; firm size has no effect on tax avoidance.Industri manufaktur sub sektor otomotif merupakan industri yang relatif stabil di Indonesia. Hal ini menjadikan industri ini sebagai salah satu penyumbang tingkat pajak yang tinggi. Hal ini mejadikan Pajak sebagai perbedaan kepentingan bagi pemerintah dan perusahaan. Maka dari itu, banyak perusahaan melakukan tax avoidance atau penghindaran pajak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh antara likuiditas, leverage dan ukuran perusahaan terhadap penghindaran pajak. Penelitian ini menggunakan metode kuantitatif dengan model analisis regresi linier berganda melalui aplikasi SPSS for Windows 25. Berdasarkan hasil penelitian, dapat disimpulkan bahwa likuiditas tidak berpengaruh terhadap penghindaran pajak; leverage tidak berpengaruh terhadap penghindaran pajak; ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak.
The Influence of Trust and Service Quality on Customer Satisfaction of Islamic Banks Andriyani, Novi; Sari, Diyan Novita
Etihad: Journal of Islamic Banking and Finance Vol. 2 No. 2 (2022)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v2i2.5184

Abstract

This research aims to test the influence of customer trust and quality of service on the satisfaction of regular students at University of Darussalam Gontor Female Campus who are customers of Bank Syariah. This research uses quantitative methods. The population in this study was a regular student at University of Darussalam Gontor Female campus as many as 1.760 students using the slovin formula obtained a sample of 100 respondents. The data collection technique used is questionnaire. The research method used is multiple linear regression analysis using SPSS. The results of the t test value showed that in the customer trust variable there was an influence on customer satisfaction with a value of 15,196 ˃ 1,984, while the service quality variable had an influence on customer satisfaction of 17,550˃1,984. Simultaneously customer trust and service quality affect customer satisfaction by 0,000 ˂ 0.05. In conclusion, this study shows that customer trust and service quality affect bank sharia customer satisfaction.Penelitian ini bertujuan untuk menguji pengaruh kepercayaan nasabah dan kualitas pelayanan terhadap kepuasan mahasiswi reguler Kampus Wanita Universitas Darussalam Gontor yang menjadi nasabah Bank Syariah. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah mahasiswa reguler di kampus Putri Universitas Darussalam Gontor sebanyak 1.760 mahasiswa dengan menggunakan rumus slovin diperoleh sampel sebanyak 100 responden. Teknik pengumpulan data yang digunakan adalah kuesioner. Metode penelitian yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS. Hasil nilai uji t menunjukkan bahwa pada variabel kepercayaan pelanggan terdapat pengaruh terhadap kepuasan pelanggan dengan nilai sebesar 15,196 1,984, sedangkan variabel kualitas pelayanan berpengaruh terhadap kepuasan pelanggan sebesar 17,550˃1,984. Secara simultan kepercayaan pelanggan dan kualitas pelayanan berpengaruh terhadap kepuasan pelanggan sebesar 0,000 0,05. Kesimpulannya, penelitian ini menunjukkan bahwa kepercayaan nasabah dan kualitas pelayanan berpengaruh terhadap kepuasan nasabah bank syariah.
Kontribusi Data Akuntansi Biaya terhadap Peningkatan Nilai Perusahaan dan Tanggung Jawab Pemangku Kepentingan pada Perusahaan Manufaktur Semen Indonesia Lismawati, Lismawati; Hardana, Ali; Utami, Try Wahyu; Mutiah, Nur
Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v3i1.6037

Abstract

Introduction: The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, at cement industry companies listed in Indonesia Stock Exchange (BEI) period 2016-2021. Research Methods: Data analysis techniques using simple linear regression analysis product correlation moment for causality test and comparative analysis k one way ANOVA independent sample for comparative test, with 5% significance level. Results: The results showed that the cost accounting information, which is realized in the calculation of cost of goods manufactured, has a significant effect on the increase of company value. Increased corporate value significantly influences the company's ability to fulfill its responsibilities to stakeholders, such as paying dividends to shareholders, borrowing interest expense to creditors, hiring employees and paying taxes to the government. Conclusion: This study also concludes that there are differences of firm size, dividend payout, tax burden, interest expense on cement company go public in Indonesia, while the salary load is not significant difference.
Preferensi Masyarakat Desa dan Kota Terhadap Perbankan Syariah di Kabupaten Jember Yuliati, Lilis; Rohmah, Fifi Nur; Sofianti, Septarina Prita Dania
Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v3i1.5158

Abstract

Introduction: This study aims to determine the preferences of rural and urban communities in Jember Regency for Islamic banking. Several factors influence these preferences, including knowledge of Islamic banking and the location of Islamic banking. Research Methods: This research method used a quantitative approach with multiple linear regression analysis. The object of his research includes rural and urban communities in Jember Regency. The sample selection in this study used random sampling of 200 respondents and was carried out randomly. Results: The variable knowledge of Islamic banking in urban and rural communities positively and significantly influences Islamic banking in Jember Regency. Furthermore, the variable location of Islamic banking in rural and urban communities positively influences Islamic banking in Jember Regency. Conclusion: Thus, it is necessary to expand access to Islamic banks to continue increasing the number of offices so that the general public can find information about Islamic banking. This is an excellent opportunity for financial institutions such as Islamic banks to exist and be sustainable.
Analysis of Customer Satisfaction Factors on Social Media Instagram Bank Syariah Indonesia Cahyani, Merlinda Putri Eka; Nurhidayati, Maulida; Hendayanti, Ni Putu Nanik; Mokan, Zaimudin Al Mahdi
Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v3i1.6153

Abstract

Introduction: Bank Syariah Indonesia, through the official Instagram account @banksyariahindonesia always provides information regarding messages, advertisements, promotions, and services, but according to some customers, this is inaccurate and less effective. Therefore this study aims to analyze the influence of customer satisfaction factors on Instagram social media of Indonesian Islamic banks. Research Methods: This research method uses quantitative research methods. The population in this study were followers of Bank Syariah Indonesia's Instagram. The sample size was 100 respondents with a purposive sampling method. The data collection method used a questionnaire. The data was analyzed using SPSS 22 software. Results: The results showed that the quality of information, complaint handling, and promotion through social media Instagram affected customer satisfaction of Bank Syariah Bank Indonesia both partially and simultaneously. Conclusion: This study concludes that for the quality of information, complaint handling, and promotion if it increases, it will also increase the satisfaction of Bank Syariah Indonesia customers.
Formulasi Prioritas Program Corporate Social Responsibility di Bank Syariah: Perspektif Maqasid Al-Shariah Prasetiyo, Luhur
Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v3i1.6283

Abstract

Introduction: This study aims to formulate a priority framework for CSR programs in Islamic banks. The formulation can be used to remove the stigma that Islamic banks' CSR motives are only for economic and corporate interests. Research Methods: This qualitative study formulated a priority framework for CSR programs in Islamic banks using the maqasid al-shariah approach. This type of research was literature research. As a sample, researchers determined two Islamic banks in Indonesia: Bank Muamalat and Bank Syariah Indonesia. The two banks represent the oldest and largest banks in Indonesia. The data was analyzed using content analysis methods and critical study methods. Results: Islamic bank CSR is implemented in the social, economic, educational, and health sectors. The priority of Islamic bank CSR activity programs is based on maqasid al-shariah in accordance with their respective elements and levels. Conclusion: Islamic banks can run CSR programs according to their priorities and urgency based on maqasid al-shari'ah. This priority framework for Islamic banks' CSR activities can increase public trust and a positive image of Islamic banks. Islamic banks can eliminate the negative stigma that Islamic banks' CSR is only carried out with the motive of economic and corporate interests alone.
Analysis of Customer Decision Determinants in Choosing Small Medium Enterprise Products at Bank Muamalat Kumalasari, Marta Della; Rizal, Fitra
Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v3i1.6280

Abstract

Introduction: This study aims to determine the effect of customer perceptions, motivation, and knowledge on choosing products for small and medium enterprises, either partially or simultaneously. Research Methods: This type of research is quantitative. The population in this study were all customers who chose small and medium enterprises products at Bank Muamalat KCP Ponorogo, totaling 395 customers. Withdrawal of samples using incidental techniques with solving measurements, so 80 respondents were obtained. Methods of data collection through questionnaires. Test results using SPSS 23. Results: The results of this study indicate that the variables of perception, motivation, and customer knowledge significantly affect the decision to choose products for small and medium enterprises at Bank Muamalat KCP Ponorogo both partially and simultaneously. Conclusion: This study concludes that for customer perception, motivation, and knowledge, if it increases, it will also increase customer decisions in choosing small and medium enterprise products at Bank Muamalat KCP Ponorogo.
Investigating Motivational Factors: Riba Avoidance, Religiosity, Reputation, Social Environment, and Sharia Bank Product Adoption Fauziah, Nurlaily; Amri, Muhtadin
Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v3i1.6744

Abstract

Introduction: This study aims to examine and analyze the influence of the motivation to avoid riba, religiosity, reputation and social environment of Al-Islam Islamic Boarding School alumni Joresan Mlarak Ponorogo on the decision to use Islamic banking products. Research Methods: This study used a quantitative approach with data collection techniques using questionnaires to 97 respondents. The sampling technique used snowball sampling and data analysis techniques using multiple linear regression. Results: The results indicates that the motivation to avoid riba, religiosity, reputation and social environment have an effect on the decision to use Islamic bank products. Conclusion: This   findings highlights the importance of Islamic Banking to considering the motivation to avoid riba, religiosity, reputation and social environment by individuals to make decisions regarding their banking choices.

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