Journal of Applied Islamic Economics and 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.
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<![CDATA[Pengaruh Makroekonomi terhadap Pembiayaan Mudharabah pada Bank Umum Syariah dan Unit Usaha Syariah ]]>
<![CDATA[Uswatun Hasanah]]>;
<![CDATA[Ruhadi Ruhadi]]>;
<![CDATA[Dadang Hermawan]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v2i3.2827
<![CDATA[This study aims to determine whether there is a significant effect of macroeconomic variables on the mudharabah financing variable, partially or simultaneously. The dependent variable used in this study is Mudharabah Financing, while the independent variables used in describing macroeconomic changes include the Inflation Rate, Exchange Rate, BI Rate, and the Money Supply. Using secondary data derived from the monthly Sharia Banking Statistics report from OJK for the period January 2016 – November 2020, Economic and Financial Statistics (SEKI-BI) published by BI and the Central Statistics Agency. The population in this study were 14 Sharia Commercial Banks and 20 Sharia Business Units registered with the OJK. This research is a time series. The research method used is descriptive quantitative. The data analysis technique used is multiple linear regression analysis. The results showed that simultaneously the variables of inflation, exchange rate, BI rate and the money supply did not have a significant effect on mudharabah financing and partially inflation had a positive and significant effect on mudharabah financing while the exchange rate, BI rate and money supply had no significant effect to mudharabah financing.]]>
<![CDATA[Pengaruh CAR dan NPF terhadap Return on Aset dengan Pembiayaan Murabahah Sebagai Variabel Intervening di Bank Muamalat ]]>
<![CDATA[Rida Amalia]]>;
<![CDATA[Diharpi Herli Setyowati]]>;
<![CDATA[Djoni Djatnika]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v2i3.2999
<![CDATA[This study aims to determine the direct and indirect effect of Capital Adequacy Ratio and Non-Performing Financing on Return On Assets through Murabahah Financing as an intervening variable. The object of this research is Bank Muamalat Indonesia during the period 2009-2020. The data analysis technique used path analysis with the analysis tool SmartPLS software version 3.0. The data used is secondary data obtained from the quarterly published financial statements of Bank Muamalat for the period 2009-2020. The results of this study indicate the direct effect of CAR has a significant positive effect on Murabahah Financing, NPFt-1 has no effect on Murabahah Financing, CAR has no effect on ROA, NPFt-1 has a significant negative effect on ROA and Murabahah Financing has a significant negative effect on ROA, while the indirect effect it can be concluded that CAR has a significant negative effect on ROA and NPFt-1 has no effect on ROA through Murabahah Financing.]]>
<![CDATA[Analisis Pengaruh Faktor Internal dan Eksternal terhadap Non-Performing Financing pada Bank Pembiayaan Rakyat Syariah di Indonesia ]]>
<![CDATA[Nisa Arinda]]>;
<![CDATA[Iwan Setiawan]]>;
<![CDATA[Fifi Afiyanti Tripuspitorini]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v2i3.3026
<![CDATA[Besarnya rasio Non-Performing Financing (NPF) pada BPRS menjadi hal yang perlu diperhatikan mengingat BPRS memiliki peran yang penting dalam menggerakan perekonomian sektor riil dalam skala mikro karena menargetkan Unit Usaha Kecil Menengah (UMKM) sebagai objek pembiayaannya. Tingginya nilai NPF menunjukan indikator ketidakberhasilan bank tersebut dalam mengelola dana yang disalurkan pada masyarakat. Faktor internal berupa Capital Adequacy Ratio (CAR) dan Financing to Deposit Ratio (FDR), serta faktor eksternal berupa indikator makroekonomi seperti Inflasi dan BI-Rate. Penelitian ini bertujuan untuk mengetahui bagaimana faktor-faktor tersebut mempengaruhi pembiayaan macet (NPF) yang terdapat pada BPRS di Indonesia. Penelitian menggunakan data sekunder dengan metode analisis regresi linear berganda. Sampel data merupakan data keuangan bulanan BPRS di Indonesia pada Statistik Perbankan Syariah periode Januari 2015-Desember 2020. Hasil penelitian ini menyimpulkan bahwa faktor-faktor internal BPRS seperti CAR dan FDR berpengaruh signifikan negative terhadap NPF pada BPRS di Indonesia. Faktor eksternal berupa Inflasi berpengaruh signifikan positif terhadap NPF pada BPRS di Indonesia, sedangkan BI-Rate tidak berpengaruh terhadap NPF pada BPRS di Indonesia.]]>
<![CDATA[Pengaruh BI Rate, Inflasi, dan Kurs Terhadap Nilai Aktiva Bersih Reksadana Syariah Campuran ]]>
<![CDATA[Mohammad Apriyanto]]>;
<![CDATA[Diharpi Herli Setyowati]]>;
<![CDATA[Ine Mayasari]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v2i3.3034
<![CDATA[The development of the Islamic finance industry in Indonesia has experienced a rapid increase, one of which is investment activities that occur in the capital market. Islamic mutual funds are an alternative for the public in investing. Mixed Sharia Mutual Funds are a form of product from sharia mutual funds that have less risk than other types of sharia mutual funds. The measuring instrument in sharia mutual fund investment is Net Asset Value (NAV). Things that can affect,the NAV of a sharia mutual,fund are the BI rate, Inflation, and the Exchange Rate. This study aims to determine the impact of these three variables on the NAV of Islamic mutual funds. Sources of data in the form of secondary data with purposive sampling method. This research uses multiplier,linear regression analys method. The results of this study indicate that the BI Rate and Inflation variables have’s a partially significant effect on the NAV of mixed sharia mutual fund, but the exchange rate variable has no partial significant effect on the NAV of mixed sharia mutual fund. The results also show that the BI Rate, Inflation and Exchange Rate have a simultaneous effect on the NAV of Islamic mutual funds.]]>
<![CDATA[Pengaruh CR, DAR dan ROA terhadap Earning Per Share Perusahaan Properti dan Real Estate yang Terdaftar dalam Indeks Saham Syariah Indonesia ]]>
<![CDATA[Gayatri Aisyah Ardinindya]]>;
<![CDATA[Tjetjep Djuarsa]]>;
<![CDATA[Leni Nur Pratiwi]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v2i3.3050
<![CDATA[In conducting this study, to determine the effect of the Current Ratio, Debt to Assets Ratio, Return on Assets to the Earning Per Share of property and real estate companies listed in ISSI. The sample in this study consisted of 12 property and real estate companies registered with ISSI. The data used was obtained from the official website of the Indonesia Stock Exchange, as well as the company's official website. The analytical method used is the panel data regression method using EViews 10 Software. The results obtained from this research are; CR partially positive and insignificant effect on EPS, DAR partially positive and not significant effect on EPS, ROA partially positive and significant effect on EPS, CR, DAR, and ROA simultaneously positiv and significant effect on EPS.]]>
<![CDATA[Pengaruh Dana Pihak Ketiga, Non Perfoming Financing, dan Inflasi terhadap Pembiayaan Mudharabah pada Bank Umum Syariah ]]>
<![CDATA[Dita Puspita]]>;
<![CDATA[Benny Barnas]]>;
<![CDATA[Radia Purbayati]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v2i3.3051
<![CDATA[This study aims to determine the effect of Third Party Funds (TPF) (X1), Non Performing Financing (NPF) (X2), and Inflation (X3) on Mudharabah Financing (Y) at Islamic Commercial Banks in Indonesia. This study uses secondary data for the 2016-2020 period which is sourced from the official website of the Financial Services Authority and the Indonesian Central Statistics Agency. The analysis used is multiple linear regression analysis with quantitative methods. Simultaneously Third Party Funds (DPK), Non Performing Financing (NPF) and inflation simultaneously affect mudharabah financing. Partially, Third Party Funds (TPF) have a significant negative effect on mudharabah financing, Non-Performing Financing (NPF) has a significant positive effect on mudharabah financing, and inflation has no effect on mudharabah financing.]]>
<![CDATA[Pengaruh Sukuk dan Faktor Internal terhadap Profitabilitas Bank Syariah ]]>
<![CDATA[Renanta Ivana Nanda Rusmawan]]>;
<![CDATA[Endang Hatma Juniwati]]>;
<![CDATA[Ade Ali Nurdin]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v2i3.3064
<![CDATA[This study aims to determine the impact Sukuk and Islamic bank internal factors on the profitability BRI Syariah. This study used secondary data using BRI Syariah quarterly reports for the years 2011-2020. The independent variable used is Sukuk, CAR, FDR, NPF, and BOPO and the dependent variable used is ROE which is used as a measure of the profitability of Islamic banks. This study uses the SPSS program and uses multiple linear regression analysis. The results showed that sukuk, NPF, CAR, FDR, and BOPO simultaneously had an effect on ROE. While partially the issuance of sukuk and FDR has no significant effect on ROE, and NPF, CAR, BOPO has a negative and significant effect on ROE BRI Syariah.]]>
<![CDATA[Pengaruh CAR, FDR, BOPO dan PDRB terhadap Non-Performing Financing pada Bank Umum Syariah BUMD di Indonesia ]]>
<![CDATA[Nurfadhila Tsania]]>;
<![CDATA[Destian Arshad Darulmalshah Tamara]]>;
<![CDATA[Setiawan Setiawan]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v2i3.3065
<![CDATA[The purpose of this study was to determine the influence of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Operational Expenses on Operational Financing (BOPO) and Gross Regional Domestic Product (GRDP) partially on Non-Performing Financing (NPF) in Sharia Bank of Municipally-Owned Corporations in Indonesia The data analysis technique used is path analysis. This study selected a sample with a purposive sampling method and selected three Islamic Commercial Banks to be used. The data used is secondary data sourced from the financial reports of Islamic Commercial Banks and the Central Statistics Agency which have been published and collected using documentation techniques or direct quotations. The results of this study indicate that CAR, FDR, and GRDP have no effect on NPF meanwhile BOPO has an effect on NPF.]]>
<![CDATA[Determinan Kecurangan Laporan Keuangan pada Bank Umum Syariah Periode 2014-2019 dalam Perspektif Fraud Triangle Theory ]]>
<![CDATA[Febril Des Saputra Dini]]>;
<![CDATA[Ine Mayasari]]>;
<![CDATA[Fatmi Hadiani]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v2i3.3069
<![CDATA[The development of Islamic Commercial Banks in Indonesia shows good numbers. This is an opportunity for parties related to banking institutions to ensure this potential can be utilized to be developed again. However, in fact there are still Islamic banks that are caught incases fraud which can damage or disrupt the potential development of Islamic banking. This study aims to analyze the determinants of financial statement fraud in Islamic Commercial Banks registered in OJK for the 2014-2019 period with perspective Fraud Triangle Theory. This research usesmethods library and internet research. The sampling technique is a saturated sample consisting of 12 Islamic banks registered with the OJK. The analysis method is regression path analysis. The expected result of this study is an equation that can describe the influence of the independent variables, namely financial stability, financial target, external pressure, financial needs, ineffective monitoring, and rationalization. the dependent variable, namely earnings management.]]>
<![CDATA[Pengaruh BI Rate, Tingkat Inflasi, dan Harga Emas terhadap Penyaluran Pembiayaan Gadai Emas di Bank Umum Syariah Indonesia ]]>
<![CDATA[Dhiya Azkia Dirgantari]]>;
<![CDATA[Benny Barnas]]>;
<![CDATA[Kristianingsih Kristianingsih]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v2i3.3071
<![CDATA[This study was conducted to analyze external factors of Sharia banks that are suspected to have an influence on the distribution of gold pawn financing namely the BI Rate, inflation rate and gold price. This research use gold pawn product of Bank BRI Syariah for the object research, there is Qardh Beragun Emas period 2015-2020. Data analysis is descriptive quantitative analysis with analysis technique use multiple linear regression method, hypothesis testing and classical assumption test. The result of this study indicate that BI Rate have no significant effect, Inflation Rate has a significant positive effect on gold pawn financing, Gold price has significant positive effect on gold pawn financing, and simultaneously BI Rate, inflation rate and gold pricehave significant effect on gold pawn financing.]]>
