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Ahmad Tohir
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Jl. Jend. Sudirman KM.4 No.629, 20 Ilir D. IV, Kec. Ilir Tim. I, Kota Palembang, Sumatera Selatan 30129
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Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah
Published by Sekolah Tinggi Ekonomi dan Bisnis Syariah Indo Global Mandiri Palembang
ISSN : 24609595     EISSN : 26865149     DOI : https://doi.org/10.36908/isbank
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah is an open access peer-reviewed online journal that provides a forum for sharing scientific studies on Islamic economics and banking. Editors welcome articles and research reports that address current issues such as: sharia economics, sharia business, sharia banking and sharia management.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 189 Documents
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The Role of The Sharia Supervisory Board In Sharia Banking In Indonesia Mukhtar Adinugroho; Teguh Herlambang; Moh. Saiful Hakiki; Firman Yudianto
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 9 No 1 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 202
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v9i1.790

Abstract

One of the characteristics that distinguishes Islamic Commercial Banks from conventional banks is the existence of a sharia supervisory board (DPS) at an independent Islamic bank and located parallel to the board of commissioners. DPS, has an important and strategic role in the implementation of sharia in Islamic Banks. DPS is responsible for ensuring that all products and procedures of Islamic Banks comply with sharia principles. This research is entirely a literature review. The purpose of this research is to find out about the role of DPS in Islamic banking. The analytical method used is content analysis method. The results of this study indicate that the DPS is an independent body consisting of muamalah sharia experts who also have knowledge in banking in Islamic financial institutions and are tasked with overseeing the implementation of the decisions of the national sharia board at these sharia financial institutions. DPS has an important and strategic role in the application of sharia principles in sharia banking. DPS is responsible for ensuring that all sharia bank products and procedures comply with sharia principles.
Leadership And Cummunication Quality Affect Performance With Organizational Culture As An Intervening Variable Fitria Marisya; Yohanes Susanto; Dwi Hanadya; Nyayu Ully Auliana; Marsinah Marsinah
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 9 No 1 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 202
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v9i1.834

Abstract

This study examines the practice of human resources on leadership styles, communication, and performance of employees of local tax management agencies in Indonesia. This study also investigates the intervening role of organizational culture in the relationship between human resource practice, leadership style, communication, and employee performance of tax management agencies in Indonesia. This article has used a questionnaire to collect data and smart-PLS to examine the relationship between variables. The results show that the sub-structure equation shows that leadership and communication quality partially affect organizational culture, and in the leadership structure equation, communication quality and organizational culture have a positive effect on employee performance, but the leadership variable has a very dominant influence on local tax management agencies in Indonesia. Indonesia. The findings also show that organizational culture is a significantly strong intervening between leadership and communication quality on the performance of employees of local tax management agencies in Indonesia
Basic Concepts of Sharia Finance And Practices In Sharia Banking In Indonesia Havis Aravik; Achmad Irwan Hamzani; Nur Khasanah
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 9 No 1 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 202
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v9i1.842

Abstract

Financing is one of the duties of banking as a financial intermediary institution. Funding is needed to support the smooth running of the business and for planned investments. This study discusses the basic concepts of Islamic financing and the practices of Islamic banking in Indonesia. This research is library research where all the data used comes from library data relevant to the topic under study which comes from books, journals, papers, and other document sources and is verified, interpreted, and analyzed both content and others. The result is that financing is funding provided to certain parties to facilitate investment and has been designed in such a way both for its own sake and the institution. In the practice of Islamic banking in Indonesia, two financing models are very widely used because they are minimal in risk and easy to implement, namely murabaha and mudharabah financing.
Central Tax Evolution In Indonesia And Islamic Economic Perspective Central Tax Choirunnisak Choirunnisak
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 9 No 1 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 202
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v9i1.845

Abstract

This study examines how the evolution or development of Central Tax in Indonesia and how the Central Tax is from an Islamic economic perspective. Descriptive analysis and qualitative data collection were used in this library-based study. This study finds that the current central tax in Indonesia is a development of the tax system that existed since the kingdom era. In the era of the tax empire called "UPETI". Currently, the central tax is managed by the Directorate General of Taxes (DGT) which is under the Ministry of Finance of the Republic of Indonesia and is tasked with developing and enforcing policies that promote technical standardization in the taxation system. Taxes from an Islamic economic perspective are known as jizyah, kharaj and 'ushr.
Analysis of Influence of Independent and Board of Commissioners Managerial Ownership of Return on Assets (ROA) at PT. Adaro Energy Tbk, Period 2016-2020 Roswaty .
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 9 No 1 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 202
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v9i1.861

Abstract

The purpose of this study was to determine the significance of the influence of independent commissioners and managerial ownership on ROA. This research was conducted at the Adaro Energy company in the 2016-2020 period. The data analysis technique used is multiple linear regression analysis using Eviews 10 software. Based on the results of the F test the first analysis obtained a significance value of F of 0.046390 <0.05. Then the regression has a significant effect so that it can be concluded that there is a significant simultaneous effect of the Independent Board of Commissioners and Managerial Ownership variables on Return on Assets. Based on the T test results obtained partial results of the Independent Board of Commissioners on ROA with a significance value of 0.2293> with a Coefficient regression value (-0.085447) means that the Independent Commissioner has a negative and not significant effect on ROA. That the size of the proportion of the independent commissioners in the company does not guarantee that the company's profitability is getting better and there is no fraud in the company's financial reporting. Based on the T test results obtained partially Managerial Ownership probability level of 0.0866> α 5% with Coefficient regression value (-0.692288) means Managerial Ownership has a negative and not significant effect on ROA. This situation occurs because of the small proportion of share ownership in the sample companies so that it has not been able to increase ROA.
Analysis of The Influence of Profit Sharing, Ijarah And NPF Financing On The Profitability of Sharia Business Units In Indonesia Fauzuna Naufal Wijanarko; Rini Dwi Susanti; Darlin Rizki
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 9 No 1 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 202
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v9i1.884

Abstract

Indonesian statistical data shows significant developments in the Islamic banking sector. This is evidenced by the increase in the number of 20 Islamic Commercial Banks (BUS) with an average asset of 478,831 billion and 13 Islamic Business Units (UUS) with an average asset of 255,943 billion. The purpose of this study was to determine the effect of profit sharing, ijarah funding and NPF on profitability (ROA) in Indonesian Islamic Business (UUS). Profit sharing and ijarah financing is a form of bank business to generate profits in accordance with sharia principles. NPF is bad credit that arises when bank funds are channeled, but can affect bank income. The data source for this research is secondary data in the form of UUS (Maybank Indonesia) financial reports for the 2017-2022 period using a quarterly model. The research method used is a quantitative approach using linear regression analysis techniques. The results of this study indicate that simultaneously profit-sharing financing, ijarah and NPF have a positive effect on ROA. Partial test results, profit sharing and ijarah financing have a significant effect on ROA, while NPF has no significant effect on ROA.
Reality of Sharia Banking System (Study of Islamic Economic Development In Indonesia) Anton Priyo Nugroho; Hatidah Hatidah; Muhammad Iqbal; RA Rodia Fitri Indriani; Abdul Rahman Ramadhan
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 9 No 1 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 202
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v9i1.893

Abstract

A discussion of Islamic economics has previously been introduced in the fields of science and society. In the midst of numerous traditional social and economic systems based on secular materialism, Islamic economics is a reality that continues to demonstrate its excellence. Islamic economics is likewise a scientific reality that consistently distinguishes itself from social science constellations founded on atheism and even secularism. Islamic economics is a new force within these two streams that is developing into a mature, independent system and discourse in scientific thinking. Its existence is a culmination of long-lasting intellectual attempts in the history of the Muslims as well as a reaction to the inequity of the contemporary socio-economic system.
Analysis of Factors Influencing The Capital Buffer In Sharia Commercial Banks In Indonesia Rizki Amalia Tanjung; Imsar Imsar; Rahmat Daim Harahap
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 9 No 1 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 202
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v9i1.913

Abstract

Capital Buffer is the difference between the ratio of bank capital to the minimum capital adequacy ratio in accordance with central bank regulations. This study aims to determine the determinants of Capital Buffer in Islamic Commercial Banks in Indonesia in 2018-2021. This study aims to examine the effect of ROE, NPF, FDR, BOPO, and Bank Size on the Level of Capital Buffer simultaneously. The analytical method uses a quantitative research approach and uses secondary data. In this study, the analysis technique used was panel data regression with a fixed effect model using the Eviews 10 tool. Based on the results of the analysis of this study, it shows that ROE has no significant effect on Capital Buffer. FDR has no significant correlation to Capital Buffer. NPF has no significant effect on the Capital Buffer, BOPO has no significant correlation on the Capital Buffer, and Bank Size has a significant effect on the Capital Buffer. Simultaneously ROE, FDR, NPF, Bank Size, and BOPO have a significant effect on Capital Buffer. the results of the regression estimation show that the independent variable has a predictive ability of the model of 80.25%, while the remaining 19.75% is influenced by other factors outside the model.
Integrating Exempt Values Inside The Family To Prevent Fraud Muhammad Ubaidillah; I’ana Umma; Muhammad Wildan Sholih
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 9 No 1 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 202
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v9i1.920

Abstract

Fraud is a serious problem in the business world. Fraud includes three main things, namely assets misappropriation, faudulent statement and corruption. Various efforts have been made in the framework of prevention. However, fraud still exists today. On the other hand, the family has the potential and an important role in shaping one's character. There are various positive values that can be instilled in children in family institutions. The problem is, many families are now just a mere formality. In fact, parents can educate their children to become anti-fraud individuals, one of which is by setting an example for their children. Therefore, this article proposes a new concept that combines the previous concepts. The concept is to instill exemplary values in the family to prevent fraud. This study uses descriptive analysis to propose the concept of cultivating exemplary values in the family to prevent fraud. This study uses a library research approach to collect secondary data from journal articles, books, reports, and websites that contain the existing concepts of exemplary values and fraud prevention. It is hoped that this formulation can actually reduce fraud that occurs later.
Ordering Aqiqah Package Products At Salam Aqiqah Medan In Accordance With Islamic Business Law Muhammad Rezy Alharis; Rasta Kurniawati Boru Pinem
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 9 No 1 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 202
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v9i1.932

Abstract

This research analyzes the practice of ordering aqiqah package products by Salam Aqiqah Medan as aqiqah service provider adopting a digital platform. Issues from an Islamic business law perspective include unclear ordering information, lack of consumer data protection, non-compliance with Shariah Aqiqah principles, and stock limitations. The research aims to evaluate unclear ordering information, analyze consumer data protection, assess compliance with Shariah principles, and address stock limitations. A qualitative method is used with observation, interviews, and documentary study. Findings indicate: 1. Unclear pricing involving vague calculation and determining factors. 2. Efforts towards transparency by Salam Aqiqah Medan, but consumer data privacy is a concern. 3. Salam Aqiqah Medan strives to adhere to Shariah Aqiqah principles, yet discrepancies between estimated product weight and post-slaughter actual weight raise concerns. 4. Stock limitations could lead to customer dissatisfaction and uncertainty. This research illustrates challenges and efforts Salam Aqiqah Medan faces in integrating aqiqah into the digital era, emphasizing transparency, Shariah compliance, and stock availability.

Page 13 of 19 | Total Record : 189

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