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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 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)" : 20 Documents clear

Analisis Faktor-Faktor yang Mempengaruhi Profitabilitas pada PT Bank BRI Syariah Tbk Jilda Khoirunnisaa; Dimas Sumitra Danisworo; Yudha Trishananto
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the effect of mudharabah financing (X1), musyarakah financing (X2), murabahah receivables (X3), and BOPO (X4) on profitability as measured using Return On Aset (ROA) (Y) PT Bank BRI Syariah Tbk. In this study, data was taken in the form of Annual Financial Report data for the 2016-2019 period stipulated by Bank Indonesia. The analysis ini this study includes descriptive statistical test using IBM SPSS 20 analysis tool. The results showed that simultaneously mudharabah financing, musyarakah financing, murabahah receivablesm and BOPO had an effect on ROA. Partially, musyarakah financing has a significant positive effect on ROA, BOPO has a significant negatif effect on ROA, and mudharabah financing and murabahah receivables have no significant effect on ROA.

Analisis Pengaruh Pembiayaan Istishna, Qardh dan Ijarah Terhadap Return on Asset Pada PT Bank Bri Syariah Tbk Salma Aulia Devyane; Kristianingsih Kristianingsih; Endang Hatma Juniwati
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study discusses the impact of Istishna financing, Qardh financing and Ijarah financing on the return on assets (ROA) of PT Bank Bri Syariah Tbk. affects the increase at bank income, but the data seen is not in accordance with the theory. The question raised by this research is whether Istishna financing, Qardh financing, and Ijarah financing have a partial and simultaneous impact on the return on assets (ROA). The purpose of this research is to understand the effect of Istishna's financing, and Ijarah financing having an effect on Return On Asset (ROA) partially and simultaneously at PT Bank Bri Syariah Tbk. This study is a quantitative study using second-hand data, with a sample size of 36 samples. The mandatory data technique is documentation, namely PT Bank Bri Syariah Tbk financial ratio report data published by the Financial Services Authority through the OJK website and the Bank Bri Syariah website. This study is a quantitative study using second-hand data, with a sample size of 36 samples. Data analysis techniques use classical hypothesis testing and multiple linear regression, and use SPSS version 25 tools to process the data. , qardh and ijarah return on financing assets (ROA), can be concluded from the results of the regression test, if F test with a significant level value is the output table is 0.032. This means the Significant Value <0.05. This means there is an influence between istishna, qardh and ijarah on ROA of Bank BRI Syariah Indonesia simultaneously (together).

Pengaruh Faktor Internal dan Eksternal terhadap Non-Performing Financing Bank Umum Syariah di Indonesia Selly Yulianti; Tjetjep Djuwarsa; Setiawan Setiawan
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The increase in NPF needs serious attention to avoid a fatal impact. The target of this research is to investigate the impact of internal and external determinants on Non Performing Financing at Sharia Commercial Banks in Indonesia during the period of 2015-2019. The sample in this study covers nine Islamic Commercial Banks utilizing quarterly information from 2015-2019. This research used panel data regression analysis with Random Effect Model. The output of this research shows that the Financing to Deposit Ratio, GDP growth, and BI Rate have a positive and significant effect to NPF while the Capital Adequacy Ratio has a negative effect on NPF. Simultaneously, all dependent variables have a significant effect on the NPF.

Tingkat Efisiensi Pengelolaan Zakat dengan Metode DEA pada BAZNAS Jawa Barat Elviera Maharani; Mochamad Edman Syarief; Dadang Hermawan
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to analyze the efficiency level of zakat management using the Data Envelopment Analysis (DEA) method at BAZNAS West Java for the 2015-2019 period. The sample in this study is the annual financial report of BAZNAS West Java. This type of research is descriptive quantitative research. There are several variables used in this study, the input variables consist of: (I1) Total Assets, (I2) Operational Costs, and the output variables consist of: (O1) Distribution of Zakat Funds, (O2) Revenue of Zakat Funds. The results of the study using the DEA method with the Constant Return to Scale (CRS) model showed that BAZNAS West Java was able to achieve the efficient category with an optimal scale in zakat management with a score of 1 or 100% in 2015-2019 and achieved a relatively maximum value and the actual value according to DEA calculation targets.

Dampak Kinerja Keuangan Lembaga Zakat Terhadap Tingkat Kemiskinan Melalui Penyaluran Zakat Fitri Auliani; Iwan Setiawan; Kristianingsih Kristianingsih
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study was conducted to analyze the financial performance of zakat institutions. Then how does the financial performance affect the level of zakat distribution and its impact on the poverty level in Indonesia in 2012 - 2019. The results of this study indicate that the financial performance of zakat institutions is still not effective and efficient enough. The activity ratio and the liquidity ratio have a significant negative effect on the distribution of zakat. The efficiency ratio, the ratio of amil funds and the growth ratio have no significant effect on the distribution of zakat. The activity ratio and the liquidity ratio have a significant negative effect on the poverty level through the distribution of zakat. The efficiency ratio, the ratio of amil funds and the growth ratio have no significant effect on the level of the poor through the distribution of zakat.

Pengaruh FDR, NPF, CAR, dan BOPO Terhadap Profitabilitas Bank Umum Syariah di Indonesia Chavia Gilrandy La Difa; Diharpi Herli Setyowati; Ruhadi Ruhadi
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research aims to analyze the impact of several financial ratios, namely (FDR), (NPF), (CAR) and (OER), on the profitability of Indonesian Islamic Commercial Banks from 2015 to 2019. The sample size is 12 BUS, and the time period is 2015-2019 (5 years). Using Panel Data Regression Analysis Method According to the research, the selected estimate is the Randon Effect Model (REM). The hypothetical results show that the variables NPF, FDR, CAR and BOPO have a significant effect on ROA at the same time, with a significance value of 0.00000. Part of the test results show that FDR variables do not affect ROA, while NPF, CAR, and BOPO variables have significant effects on ROA. The determinant coefficient of Adjusted R2 is 0.792175 or 79,2175%, which means that the four independent variables can explain the dependent variable, while the rest are affected by other factors.

Pengaruh Faktor Makroekonomi Terhadap Nilai Aktiva Bersih pada Reksa Dana Saham Syariah Indah Sulsitiyowati; Destian Arshad Darulmalshah Tamara; Benny Barnas
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Equity Sharia Mutual Funds are mutual funds whose portfolio contains 80% of sharia equity securities. In 2019, there was a significant decrease in the NAV, while the number of mutual fund investors increased. This study aims to determine the effect of macroeconomics factors such as the BI Rate, ISSI, and Exchange Rate on the NAV of Equity Sharia Mutual Funds in Indonesia. Sample selection using purposive sampling method an multiple linear regression analysis. The expected output form is an equation model that can show the influence of the BI Rate, ISSI, and Exchange Rate on NAV simultaneously or partially. The results of this study are BI Rate, ISSI, and the Exchange Rate have a simultaneous effect on NAV. Partially the BI Rate and Exchange Rate have a significant effect on NAV while ISSI has no significant effect on NAV.

Pengaruh Kinerja Keuangan Perusahaan dan Variabel Makroekonomi terhadap Harga Saham yang Terdaftar di Jakarta Islamic Index Dinar Intan Mustika; Djoni Djatnika; Setiawan Setiawan
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the effect of the company's financial performance including Debt to Equity Ratio,Return On Asset,Net Profit Margin, Earning Per Share and macroeconomic variables including GDP (Gross Domestic Income), Inflation, and BI Rate on share prices in companies listed on the Jakarta Islamic Index in 2016-2019. The type of data used is descriptive quantitative data. The sample of this study are 13 companies by using purposive sampling method. Furthermore, the data will be processed using descriptive analysis techniques and path analysis. The results of this study indicate that partially ROA, DER, and EPS have a significant positive effect on JII's stock price and NPM has no significant effect on JII's stock price. Meanwhile, the macroeconomic variable, namely GDP, Inflation, and BI Rate has no significant effect on JII's stock price.

Analisis Kontribusi Perbankan Syariah Terhadap Pertumbuhan Ekonomi Indonesia Eva Sofariah; Fatmi Hadiani; Dadang Hermawan
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The purpose of this study was to determine the effect of the dependent variables of Total Assets, Third Party Funds, Financing (mudharabah, musyarakah, murabahah), and ZISWAF on Indonesia's Economic Growth represented by GDP as dependent variable. The data used is financial reports for the 1st quarter of 2017 to the 4th quarter of 2020 sourced from Islamic Commercial Banks, Sharia Business Units, the Central Statistics Agency, and the Financial Services Authority. The method used is Autoregressive Distributed Lag (ARDL) to see the long-term and short-term effects of the independent variable on the dependent variable. The results of the study show that Total Assets and ZISWAF have a significant positive effect in the long and short term on GDP. Third Party Funds have a significant long-term and short-term negative effect on GDP. Financing has a significant positive effect in the long term but in the short term has a significant negative effect on GDP. In addition, simultaneously all independent variables have a significant positive effect on GDP.

Pengaruh Inflasi terhadap Pertumbuhan Aset dengan Struktur Modal sebagai Variabel Intervening Nadia Rizki Rahmalia; Ruhadi Ruhadi; Ine Mayasari
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aimed to determine the direct effect and indirect effect of inflation on asset growth of Islamic Commercial Banks in Indonesia through capital structure as intervening variable. This research uses secondary data sourced from Bank Indonesia websites and annual report published by 11 Islamic Commercial Banks in Indonesia on 2013-2019. Using a purposive sampling technique. The method that used in this reseach is descriptive-associative through quantitative approach using path analysis (SEM-PLS). The result of this research showed that directly inflation has positive and significant effect to assets growth of Islamic Commercial Banks in Indonesia. Meanwhile, directly inflation has no significant effect to capital structure (Debt to Asset Ratio). Directly, capital structure (DAR) has no significant effect to assets growth of Islamic Commercial Banks in Indonesia. And indirectly, inflation has no significant effect to assets growth of Islamic Commercial Banks through capital structure (DAR) as intervening variable or mediator.

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Reviewer

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Contact Name
Setiawan

Contact Email
setiawan@polban.ac.id

Phone
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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