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Journal of Applied Islamic Economics and Finance

jaief
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Published by Politeknik Negeri Bandung

ISSN : - EISSN : 27466213 DOI : https://doi.org/10.35313/jaief

Core Subject : Economy, Humanities, Science,

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Journal of Applied Islamic Economics and Finance is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. JAIEF (e-ISSN: 2746-6213) is published thrice a year (October, February, and June). As the name implies, this journal brings two major themes, namely Islamic Economic and Islamic Finance. Islamic economics and finance are strategic issues in the world because of their role and benefit to societies. Therefore, this issue needs more deeply extracted through research. The journal invites scholars, practitioners, and researchers to submit articles to the editorial team. The JAIEF only accepts and reviews the manuscripts that have not been published previously in any language and are not being reviewed for possible publication in other journals.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 20 Documents

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Search results for , issue "Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021)" : 20 Documents clear

Tingkat Kepercayaan dan Minat Terhadap Investasi Obligasi Syariah pada Mahasiswa UIN Sunan Gunung Djati Bandung di Masa Normal Baru Anggun Rositawati Adibrata; Neneng Hartati; Vemy Suci Asih
Journal of Applied Islamic Economics and Finance Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study discusses the relationship between Trust Level as (X₁) and Interest as (X₂) on Sharia Bond Investment (Y) in UIN Sunan Gunung Djati Bandung students as research targets. The method used in this research is a survey method by distributing questionnaires to get 100 respondents and using a quantitative approach. The purpose of this study is to determine how much influence it has on each variable for the results of the study indicate that the Trust Level has a significant positive effect on Islamic Bond Investment. Then the students' interest in a relationship to Sharia Bond Investment is 0.578. Calculated by the correlation test and determination test.

Analisis Islamic Social Reporting pada Perbankan Syariah di Indonesia Rizki Setiawan; Hasbi Assidiki Mauluddi; Dadang Hermawan
Journal of Applied Islamic Economics and Finance Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine and analyze the effect of profitability, liquidity, company size and leverage on Islamic Social Reporting on Islamic commercial banks in Indonesia in the 2014-2018 period with the board of commissioners as a moderating variable. The main problem in this study is how much influence the profitability of the ISR is calculated through return on assets (ROA), namely the ratio between net income and total assets, liquidity to ISR calculated through the current ratio (CR), namely the ratio between current assets with current debt, the size of the company against ISR calculated by the natural logarithm of total assets, the effect of leverage on ISR calculated through the debt to assets rasio (DAR) and the board of commissioners as a moderating variable measured by the number of sharia board of commercial banks. The sampling technique using purposive sampling and obtained 7 company samples from a total of 14 population of Muamalat Indonesia Bank, BRI Syariah, BNI Syariah Bank, Mandiri Syariah Bank, Mega Syariah Bank, Syariah Bank Bukopin, BCA Syariah Bank. This type of research used in this study is quantitative. The data used in this study are secondary data in the form of finansial and annual reports. Data analysis techniques that researchers use are descriptive statistical analysis, classic assumption tests, Modereted Regression Analysis (MRA), partial hypothesis testing (t test), simultaneous hypothesis testing (f test), and coefficient of determination (R test). The R test of this study shows that the overall contribution of the independent variables, namely Profitability, Liquidity, Firm Size and Leverage to the dependent variable, namely ISR which is moderated by the Board of Commissioners variable is 70%, while 30% is determined by other variables not examined in this study. The F test of this study shows that simultaneously profitability, liquidity, firm size and leverage have a positive effect on ISR. The T test shows that profitability, liquidity, company size and leverage partially affect the ISR. The results of the moderation test are only liquidity and company size which are well moderated by the size of the board of commissioners in conducting ISR disclosures.

Pengaruh CAR, ROA, FDR, dan BOPO terhadap Non Performing Financing pada Bank Muamalat Indonesia Dea Apriyani; Ine Mayasari; Mochamad Edman Syarief
Journal of Applied Islamic Economics and Finance Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Muamalat Bank have decline in financial performance. Muamalat Bank lacks capital because it provides too much corporate financing which has an impact on increasing non-performing financing. Besides that, the net profit of Muamalat Bank in 2019 decreasec significantly, namely by 92% and its operating costs rached Rp490 billion. This research was conducted to know the effect of the variable Capital Adequacy Ratio (CAR), Return On Assets (ROA), Financing to Deposit Ratio (FDR), and Operating Expenses per Operating Income (BOPO) on Non-Performing Financing (NPF) at Bank Muamalat. Indonesia. The sample used is the quarterly report published on the official website of Bank Muamalat. The research method used is quantitative research with multiple linear regression analysis and is supported by the Eviews software version 10 as a data processing application. The results of this study indicate that CAR and ROA have a negative and significant effect on the NPF of Bank Muamalat. Meanwhile, FDR and BOPO have a positive and significant effect on NPF.

Dampak Pembiayaan BUS dan UUS Terhadap Produk Domestik Bruto Indonesia Berdasarkan Lapangan Usaha Aida Azmi Nabila; Endang Hatma Juniwati; Fifi Afiyanti Tripuspitorini
Journal of Applied Islamic Economics and Finance Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Islamic banking has a role to encourage economic development and enhance economic growth. One way to do this is by allocating Islamic banking financing funds to all economic sectors or industrials in Indonesia. There is a mismatch between the growth statistics of financing distribution to Gross Domestic Product based on industrials consisting of seven industrial. This istudy iaims ito idetermine iwhether ior inot ithere iis ia relationship, iconstribution, and the effect iof ifinancing ichanneled on Indonesia's Gross Domestic Product. The isample iin ithis istudy was determined using ipurposive isampling. iThis iresearch imethod iis ia idescriptive imethod iwith ia iquantitative iapproach. iThe iresults iof the model test of the effect of BUS and UUS financing on Indonesia’s Gross Dometic Product based on the industrial in 2012-2019 show that not all financing has a relationship, constribution, and the effect to Indonesia’s Gross Domestic Product based on the industrial.

Faktor yang Mempengaruhi Sertifikasi Halal Produk bagi Mahasiswa UIN Sunan Gunung Djati Bandung Hestiani Fauziyyah; Widiawati Widiawati; Vemy Suci Asih
Journal of Applied Islamic Economics and Finance Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study discusses the relationship between the level of understanding of students as (X1) and awareness as (X2) of halal product certification as (Y) with UIN Bandung students as research targets. The method used in this study is a survey method with questionnaires distributed by getting 100 respondents with a quantitative approach. The purpose of this study is to find out how much influence it has on each variable with the results showing that student understanding (X1) has a positive and significant effect on the Halal Certified Product variable (Y), and the influence of student awareness (X2) has a positive and significant impact on the Halal Certified Product variable. (Y). So the awareness and knowledge of students has a relationship with halal-certified products of 0.589. Calculated by correlation test and determination test. The level of understanding and awareness of students at this time is a consideration for halal product certification.

Penerapan Maqashid Syariah Index pada Perbankan Syariah di Indonesia Kristianingsih Kristianingsih; R. Abidzar Al Fahri; Fiqi Fahri Al Malik
Journal of Applied Islamic Economics and Finance Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to analyze the performance of Islamic banking in Indonesia (case studies in ) using the Maqashid Syariah Index (MSI) approach. This is a quantitative research with descriptive study approach with object of research being12 Islamic commercial banks, 4 banks in Indonesia as Bank Sharia BNI, Sharia BRI, Sharia Mandiri and Sharia BJB. The results showed that the performance of Islamic banking in Indonesia is considered better in the achievement of maqashid sharia.. The measurement results of the Maqasid Syariah Index show the highest ranking of Islamic banking in Indonesia is ranked 1st achieved by Bank Negara Indonesia Syariah with number 0.19138, the second ranking of Islamic banking in Indonesia is achieved by Bank BRI Syariah (BRIS) with 0.14879 and the three ranking of Islamic banking in Indonesian Bank Syariah Mandiri (BSM) was with 0.14580.

Pengaruh DPK, NPF, dan Inflasi terhadap Penyaluran Pembiayaan UMKM di Bank Syariah Agnina Ilma Nur Annisa; Diharpi Herli Setyowati; Ruhadi Ruhadi
Journal of Applied Islamic Economics and Finance Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study analyzes the influence of Third Party Funds, Non Performing Financing and Inflation of the Micro, Small and Medium Enterprise Financing Allocation of Islamic Banking in Indonesia. Population of this study is Islamic Banking listing in OJK. Sample technique used in this research is saturated sampling. The data used in this study is secondary data published by OJK during the period 2014-2018. Analysis technique used in this research is multiple linear regression analysis, using the SPSS application program. Based on the result of the analysis with a significance level of 5%, the study shows the following result: DPK partially not have a significant influent on the Micro, Small and Medium Enterprise Financing Allocation. NPF and Inflation partially have significant effect on the MSME Financing Allocation. DPK, NPF, and Inflation simultaneously have a significant influent on MSME Financing Allocation. All the variables X contribute simultaneously to variable Y, based on the results of the analysis the coefficient of determination is 62,3%, and the balance is equal to 37,7% is influenced by other variables.

Pengaruh Bank-spesific Factors dan Kondisi Ekonomi terhadap Kinerja Maqashid Syariah BUS di Indonesia Fitri Syahbani Rozak; Fatmi Hadiani; Setiawan Setiawan
Journal of Applied Islamic Economics and Finance Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Islamic banking is a financial institution based on Sharia principles. Therefore, a measurement of the performance of Islamic banking needs to be distinguished from the measurement of the performance of conventional banking. This performance is not only the performance in generating profits, but rather the performance of Islamic banks in meeting social benefits. This performance can be measured by the maqashid sharia index. The policies of each bank are different because the internal conditions of a bank are not the same and each bank also faces different macroeconomic conditions every year. This study aims to determine the effect of bank-specific factors represented by bank size and CAR and macroeconomic conditions represented by GDP, inflation and exchange rates on the Islamic maqashid index. The object of this research is Islamic Commercial Banks in Indonesia which consistently operate as BUS during the period 2014 to 2018. The type of data used is secondary data obtained from the annual reports of each BUS, BPS statistical data and BI statistics. This research method uses descriptive quantitative with panel data regression analysis techniques. The results of this study indicate that bank size, inflation and exchange rates, do not have a significant effect on the performance of Islamic Maqashid. Meanwhile, the CAR and GDP have a significant negative and positive effect on the performance of Maqashid Syariah.

Peningkatan Kinerja Bank Syariah: Analisis Peran Corporate Social Responsibility dan Reputasi Lailatul Mukarromah
Journal of Applied Islamic Economics and Finance Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research aims to test the influence of corporate social responsibility (CSR) on the financial performance of Sharia banks, both directly and through reputation mediation. The data used consists of primary and secondary data. Primary data was obtained from questionnaires of 215 respondents, while secondary data was obtained from the 2018 annual report of seven sharia public banks. The analysis method used in this research is partial least square (PLS) using SmartPLS software version 2.0. The findings reveal that CSR has no effect on the performance of sharia banks, and reputation cannot mediate the relationship between the two. This result contributes literature on the relationship between CSR, reputation and performance of sharia banks, and can be used as a guideline for Sharia banks to continue to carry out CSR activities.

Analisis Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Non Performing Financing pada Bank Umum Syariah Framesa Januari Rahmah; Leni Nur Pratami; Iwan Setiawan
Journal of Applied Islamic Economics and Finance Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Islamic banking at the moment is one of the most important things in the economy in Indonesia. Non Performing Financing (NPF) is one of the ratio that is considered by Islamic banking. NPF is an indicator that shows the risk of payment failure in the financing provided by Islamic banking. This study aims to analyze the influence of internal factors and external factors on Non-Performing Financing. The study was conducted at Islamic Commercial Banks in Indonesia for the 2014-2018 period. The internal variables used are the Capital Adequacy Ratio (CAR) and the Financing to Deposit Ratio (FDR) and the external variables used are the inflation rate, Gross Domestic Product (GDP) and the BI Rate. The results of the research shown by the t test show that partially the CAR and BI Rate variables have a negative effect on NPF meanwhile FDR, inflation and GDP variables have no effect on NPF.

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Reviewer

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Contact Name
Setiawan

Contact Email
setiawan@polban.ac.id

Phone
-

Journal Mail Official
jaief@polban.ac.id

Editorial Address
Gedung Jurusan Akuntansi Politeknik Negeri Bandung, Jl. Gegerkalong Hilir, Ds. Ciwaruga, Bandung 40012, Kotak Pos 1234

Location
Kota bandung,

Jawa barat

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Setiawan

Contact Email setiawan@polban.ac.id

Phone -

Journal Mail Official jaief@polban.ac.id

Editorial Address Gedung Jurusan Akuntansi Politeknik Negeri Bandung, Jl. Gegerkalong Hilir, Ds. Ciwaruga, Bandung 40012, Kotak Pos 1234

Location Kota bandung, Jawa barat INDONESIA

Abstract

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Contact Name
Setiawan

Contact Email
setiawan@polban.ac.id

Phone
-

Journal Mail Official
jaief@polban.ac.id

Editorial Address
Gedung Jurusan Akuntansi Politeknik Negeri Bandung, Jl. Gegerkalong Hilir, Ds. Ciwaruga, Bandung 40012, Kotak Pos 1234

Location
Kota bandung,

Jawa barat

INDONESIA