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Dedi Iskamto
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International Journal of Islamic Business and Management Review
Published by Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia
ISSN : -     EISSN : 28080939     DOI : https://doi.org/10.54099/ijibmr
Core Subject : Economy, Art, Social,
Arts Economics, Econometrics & Finance Social Sciences
International Journal of Islamic Business and Management Review is a peer-reviewed economic journal serving as a forum for Islamic Business Economics Scholars concerning to area of Islamic Accounting, Banking, Economics, Entrepreneurship, Finance, Human Resources Management, and Management. This open accessed Journal publishes original research and review papers twice a year (on June and December). This journal encompasses original research articles including: 1. Islamic Banking and Financial Institution 2. Islamic Behavioral Economics 3. Islamic Development Economics 4. Islamic Environmental Economics 5. Islamic International Economics 6. Islamic Accounting 7. Islamic Bussiness and Entrepreneurship 8. Islamic Human Resources Management 9. Islamic Monetary Economics 10. Islamic Public Finance 11. Islamic Political Economy 12. Islamic Bussiness Management 13. Islamic Urban and Rural Economics
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 77 Documents
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Fraud Prevention of Village Fund Management Hendrawati, Erna; Pramudianti, Mira; Abidin, Khoirul
International Journal of Islamic Business and Management Review Vol. 2 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.882 KB) | DOI: 10.54099/ijibmr.v2i1.136

Abstract

Fraud Prevention refers to any effort or action done to reduce opportunities for fraud, as well as to prevent and evaluate any conduct that poses a risk of fraud. The goal of this research is to see how village officials' competency, internal control systems, individual morality, and whistleblowing affect fraud prevention in village fund administration. This study focused on the village government in Menganti sub-district, Gresik regency, Surabaya, which received village funding. The village chief, secretary, and treasurer were the participants in this study. 66 respondents are selected for the sample using the saturation sampling technique. Spreading questionnaire was used to collect data, and the model used was SEM-PLS (Partial Least Square) using WarpPLS. The results of the study on village officials' competence, morality, and whistleblowing have an impact on fraud prevention, while the internal control system has no impact.
Factors Affecting Budgeting Practices of Principals In The Administration of Public Secondary Schools in Southwest Nigeria OBIWELUOZOR, Nkechi; Ogunbiyi, Oluwadare Deji
International Journal of Islamic Business and Management Review Vol. 2 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.237 KB) | DOI: 10.54099/ijibmr.v2i1.137

Abstract

The study assessed the factors affecting budgeting practices of principals in administration of public secondary schools in Southwest, Nigeria. The study was guided by one objective, research question and hypothesis. Descriptive survey research design was used for the study; the population of the study was 3254 while the sample size was 650 respondents. Multi-stage sampling technique was use to arrive at the sample size. The instrument used for data collection was a self-structured questionnaire titled “Factors Affecting Principals’ Budgeting Practices Questionnaire (FAPBPQ)”. The questionnaire is in one clusters with 9 items.  The data collected were analyzed using Mean and Standard Deviation (SD) to answer the research question. The major findings of the study were that school principal’s negative attitude towards the budgetary plans, poor budget implementation, among others do actually affects budgeting practices of principals in administration of public secondary schools in Southwest, Nigeria. The finding also revealed that there is no statistically significant difference between the mean scores of the principals and bursars on principals’ budgeting practices in administration of public secondary schools in Southwest, Nigeria. Based on the findings of the study, it was recommended among others that Principals should endeavour to involve their staff in school budget planning and preparation and should not neglect their opinions and contributions for productive and effective administration of school.
Analysis of Online Shopping Behavior among Teachers in Indonesia Sunarmi; Marthalena, Yenny; Sastri Ayu Lestari
International Journal of Islamic Business and Management Review Vol. 2 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.824 KB) | DOI: 10.54099/ijibmr.v2i1.142

Abstract

Purpose –This study is a quantitative study that aims to identify the total expenditure of teachers in online shopping, the types of products purchased, online shopping platforms and also the factors that influence online shopping.. Methodology/approach –The instrument in this study used a five-point Likert scale survey form. The sample of this study consisted of 319 teachers in Pringsewu district, Lampung, Indonesia, which were selected through snowball sampling. Findings – It was found that,the majority of respondents shop online with a total expenditure of around one million rupiah per year and make online purchases for daily needs such as clothes and accessories or fashion that supports personal appearance. The most widely used online shopping platforms include Lazada, Shopee and Tokopedia. All independent variables significantly contribute positively to online shopping
Analysis of External Factors Affecting Audit Quality in Indonesia Novita, Wellia; Rama Nopiana, Puspita; Annisa Putri, Yovy
International Journal of Islamic Business and Management Review Vol. 2 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.272 KB) | DOI: 10.54099/ijibmr.v2i1.143

Abstract

This study aims to analyze the effect of audit tenure, auditor reputation and KAP rotation on audit quality, either partially or simultaneously in Indonesian companies, namely manufacturing the basic and chemical industrial sectors listed on the IDX for the 2015-2019 period. The method used is a quantitative method, where the population in the study is to take a total of Indonesian companies, especially manufacturing companies in the basic and chemical industrial sector in Indonesia from the 2015-2019 period, which is as many as 76 companies. Samples taken from the population are those that meet the predetermined criteria, so that only 43 companies are used as samples for this study. The data used for this study were 215 (43 companies x 5 years of financial reporting period). The results of the study explain a) Audit tenure has no significant effect on audit quality, where the audit engagement period is not a problem for quality audits, b) auditor reputation does not significantly affect audit quality in Indonesian companies. This proves that the size of the KAP does not affect the quality of the audit provided, so that the public accounting profession maintains public trust, c) KAP rotation has a significant influence on audit quality in Indonesian companies so that auditors must pay attention to KAP rotation which is regulated by regulations, d) audit tenure, auditor reputation and KAP rotation together have no significant effect on audit quality in Indonesian companies. This is generally regulated by regulations, so it is only necessary to supervise the established procedures so that audit quality can be presented properly and fairly.
Does leadership style still affect employee performance in the Millennium era? Srimulatsih, Mahbubah
International Journal of Islamic Business and Management Review Vol. 2 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.355 KB) | DOI: 10.54099/ijibmr.v2i1.150

Abstract

This study aims to determine the effect of leadership style on employee performance in the current digital era. In this study, sampling using a saturated sample technique that is equal to 32 people or the entire population is sampled. The results showed that the t-count value was 6.554 while the t_table value was 2.00488 so it can be explained that the t_count value (6.170) > from t_table (2.04227) so it can be concluded that there is a significant influence between leadership style on employee performance in the digital era when this. This research proves that until now the leadership style is still effective to encourage better performance at all levels.
Jakarta Islamic Index (JII) Financial Performance Analysis Using EVA and MVA Methods Jayaprawira, Acep R.; Sulistyandari; Alum Kusumah
International Journal of Islamic Business and Management Review Vol. 2 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.664 KB) | DOI: 10.54099/ijibmr.v2i1.153

Abstract

Purpose – The study aims to examine the financial performance of firms listed on the Jakarta Islamic Index between 2018 and 2020 using the Economic Value Added (EVA) and Market Value Added (MVA) methods. Methodology/approach – The study is a descriptive quantitative study with the population is all companies listed on the Jakarta Islamic Index in 2028-2020. The purposive sampling method employed and determined the sample of seven companies. The data gained from the company's financial statements, accessed at www.IDX.co.id. Findings – According to the findings of this study, the company's financial performance using the EVA method is positive (EVA>0), indicating that the company can generate economic value added. With a positive number (MVA>0), the financial performance of the MVA is similarly good. It signifies that the company can generate market value-added and has managed to expand investor wealth. Novelty/value – The concept of measuring financial performance based on Value-added (economic value added - EVA and Market Value added - MVA) to overcome the limitations of financial ratio analysis. These concepts are crucial indicators of an investment's ability to create wealth. By using EVA and MVA, this study examined the financial performance of companies listed on the Jakarta Islamic Index.
Transformation Of IAIN Into UIN And Internal Supervision Unit Model Erwin, Erwin; Nasfi, Nasfi
International Journal of Islamic Business and Management Review Vol. 2 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.239 KB) | DOI: 10.54099/ijibmr.v2i1.157

Abstract

National Islamic Religious Universities (PTKIN) have begun to change their form, thus a supervisory step is needed in the form of an Internal Supervisory Unit (SPI) in accordance with the Regulation of the Minister of Religion of the Republic of Indonesia No. 25 of 2017. Where the PTKIN supervision system is required to focus on achieving Governance, control, risk management, but not just administrative activities. The steps and the presence of SPI in PTKIN are required by all elements to understand and share views on how the duties and responsibilities of SPI are, no less important is the leadership of PTKIN to the highest decision maker or top management. The research was conducted at 3 (three) PTKIN which will be transformed into a State Islamic University (UIN) using the "A Case Study" method. Data obtained from interviews, observations and documentation then processed. Processing of data by checking the correctness of the data, compiling data, carrying out coding, classifying data, correcting unclear interview answers. The results of the research on the implementation of internal control at PTKIN are running, but there are still aspects of supervision that have not been fully implemented. Steps to increase supervision by increasing the number of SPI personnel and adding supporting tools such as an integrated information system. The goal is that the implementation of Governace in SPI reaches all aspects of activities in the work unit, so that the supervision system runs fully.
Impact Of Percapita Expenditure And Inflation On Poverty In Pekanbaru City : (Before And After The Covid-19 Pandemic) Herman, Herman
International Journal of Islamic Business and Management Review Vol. 2 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.153 KB) | DOI: 10.54099/ijibmr.v2i1.167

Abstract

This study aims to determine the impact of per capita spending and rising inflation on poverty in the city of Pekanbaru. Secondary data for the period 2012-2021 is from the Central Statistics Agency of Pekanbaru City. The data analysis method used multiple linear regression. The results of the descriptive research show that the average number of poor people is 3.2010 people, per capita expenditure is 1.4339 and inflation is 0.53 percent. And the results of the study showed that per capita expenditure before the covid-19 pandemic had no effect, while after the covid-19 pandemic there was an effect on the number of poor people, and the increase in inflation before and after the covid-19 pandemic had an effect. Meanwhile, the results of simultaneous research before the covid pandemic had no effect, while after the covid-19 pandemic, all independent variables had an effect on the dependent variable.
Feasibility Analysis Of Financing Subsidized Mortgage Customers at Bank BTN Syariah Makassar Branch Ismawati; Trimulato; Herman , Nurmelianda
International Journal of Islamic Business and Management Review Vol. 2 No. 2 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v2i2.271

Abstract

Purpose – The purpose of this research is to analyze of financing subsidized mortgage customers at Bank BTN Syariah Makassar Branch.Methodology/approach – This study uses a qualitative method. They are using a data analysis approach using the 5C+1S principle. Findings – The study results found that Bank BTN Syariah Makassar Branch principle 5C + 1S in conducting customer financing feasibility analysis. Character, Capacity and Collateral are these three points that influence the ongoing financing. Meanwhile, capital and conditions of the economy are only supporting aspects because both of them do not have a significant influence in the process of providing funding, while in Sharia, namely 1 S, more emphasis is placed on the sale and purchase contract, where this Islamic bank prioritizes MUI fatwa decisions and must meet Sharia elements.Novelty/value – the research contribution is to provide analysis of financing subsidized mortgage customers at Bank BTN Syariah with using the 5C+1S principle.
Factors Contributing to Non-performing Financing: Evidence from Islamic Banks in Malaysia before Pandemic Mohammad Zain, Eni Noreni; Ghazali, Puspa Liza; Wan Daud, Wan Mohd Nazri
International Journal of Islamic Business and Management Review Vol. 2 No. 2 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v2i2.363

Abstract

This study is going to ascertain the contributing factor of non-performing financing in Islamic banks in Malaysia. Purpose – This study aims to investigate the specific bank characteristics as well as macroeconomic variables. Methodology/approach –Twelve local Islamic banks would be the focus for this study starting from period 2009 until 2018 which are before pandemic. The annual report has been used as the primary source for the financial data. While for the macroeconomics data, DataStream database has been used. Panel data approach was used to investigate the data and all the determining factor from both factors were regressed against non-performing financing. Findings – This study found that just two bank-specific characteristics, bank size and capitalization, showed a significant negative link with non-performing financing. While the other variables from macroeconomic factors does not give any important impact on non-performing financing for the Islamic banks in Malaysia.

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