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Journal of Applied Islamic Economics and Finance
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 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)" : 20 Documents clear
Pengaruh Intellectual Capital terhadap Kinerja Keuangan Bank Umum Syariah Nadya Alia; Djoni Djatnika; Destian Arshad Darulmalshah Tamara
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3779

Abstract

This study aimss to determine the influence of Intellectual Capital on financial performance (ROA) in the Sharia commercial banking sector in Indonesia. The Independent variables used in this studi are Intellectual capital with the value added human capital, value added capital employed, and structural capital value added, with the control variable for size and leverage. The data type used is secondary data. The results show that Intellectual capital haa a significant negative effect on return on assets. Human capital has a significant positive effect on return on assets, capital employed has a significant negative effect on return on assets, structural capital has a significant positive effect on return on assets, and size has no significant effect on return on assets, leverage has a significant positive effect on return on assets. This study may be useful as an input for Islamic banking practitioners in the management of Intellectual capital in Islamic commercial banks in Indonesia.
Profitabilitas pada Bank Umum Syariah di Indonesia: Pengaruh Faktor Internal serta Pembiayaan UMKM Sebagai Variabel Intervening Syahla Aidah Nur Rahmah; Tjetjep Djuwarsa; Endang Hatma Juniwati
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3786

Abstract

This study analyzes the effect of Financing to Deposit Ratio, Non-Performing Financing, and Operational Efficiency Ratio on Return On Assets through MSME Financing at Islamic Commercial Banks in Indonesia. The population used is Islamic Banking in Indonesia. The research method used is quantitative research with path analysis using IBM SPSS Statistics 25 software. The data used is secondary data published by OJK during the period of 2016-2020. The results of this study indicate the following direct effects: FDR and NPF have no effect on ROA, BOPO and MSME financing have a significant negative effect on ROA, FDR has no effect on MSME financing, NPF and BOPO have a significant negative effect on MSME financing, while the indirect effect can be concluded that FDR has no effect on ROA through MSME financing, NPF has a significant positive effect on ROA through MSME financing, and BOPO has a significant positive effect on ROA through MSME financing.
Pembiayaan Bermasalah pada Bank Muamalat Indonesia: Apakah Faktor Internal dan Faktor Eksternal Berpengaruh? Noviatul Fitriya; Mochamad Edman Syarief; Anhar Firdaus
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3788

Abstract

The purpose of this study was to find out the effect of the ratio of Operating Costs and Operating Income (BOPO), Capital Adequacy Ratio (CAR), Financing to Deposite Ratio (FDR), Inflation, and Exchange Rate (Exchange Rate) on Non Performing Financing (NPF) at Banks. Sharia Muamalat. The population used in this study is Bank Muamalat Indonesia and the data used is time series data sourced from the quarterly reports of Bank Muamalat Indonesia for the 2011-2020 period published on the bank's official website. The method used to solve this problem is to use quantitative research with multiple regression analysis and is supported by Eviews9 software as an application to process data. The findings of this study are to contribute to Bank Muamalat Indonesia regarding the factors that affect the NPF at Bank Muamlat Indonesia.
Implikasi Kinerja Keuangan terhadap Tingkat Bagi Hasil Deposito Mudharabah dengan Profitabilitas sebagai Variabel Mediator: Studi pada Bank Umum Syariah Desi Siti Mariam; Djoni Djatnika; Banter Laksana; Lina Nur Ardila
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3789

Abstract

This research aims to determine the direct and indirect effects of financial performance on Islamic Commercial Banks such as NPF, FDR and BOPO to the level of profit sharing on mudharabah deposits through ROA as a mediator variable in Islamic Commercial Banks for the 2015-2020 period. The data analysis used are Path Analysis and Sobel Test. The research findings indicated that the direct influence of NPF, BOPO, ROA have a positive effect on the rate of profit sharing on mudharabah deposits, FDR had no effect on the rate of profit sharing on mudharabah deposits, NPF had a positive effect on ROA, FDR had no effect on ROA, and BOPO had a negative effect on ROA whilst the indirect effect showed that ROA can mediate NPF and BOPO on the rate of profit sharing on mudharabah deposits, and ROA cannot mediate FDR on the rate of profit sharing on mudharabah deposits
Analisis Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Pertumbuhan Dana Pihak Ketiga Bank Umum Syariah di Indonesia Nesya Bilqish Firmansyah; Radia Purbayati; Hasbi Assidiki Mauluddi; Intan Nurrachmi
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3794

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pertumbuhan Dana Pihak Ketiga (DPK) Bank Umum Syariah (BUS) di Indonesia tahun 2016-2020. Data yang digunakan meliputi Bagi Hasil, Financing to Deposit Ratio (FDR), BI Rate, Inflasi dan Dana Pihak Ketiga (DPK). Penelitian ini menggunakan pendekatan metode regresi berganda untuk melihat pengaruh dari variabel independen terhadap variabel dependen. Jenis data yang digunakan dalam penelitian ini adalah data sekunder secara time series yang bersumber dari Bank Indonesia, Otoritas Jasa Keuangan, dan Badan Pusat Statistik dengan data bulanan dari periode waktu bulan Januari 2016 sampai dengan Desember 2020. Hasil penelitian ini menunjukkan bahwa faktor yang berpengaruh signifikan terhadap pertumbuhan DPK ialah faktor internal yaitu bagi hasil dan FDR, sedangkan faktor eksternal tidak berpengaruh terhadap pertumbuhan DPK BUS. Selain itu, faktor internal dan eksternal secara bersama-sama menunjukkan pengaruh signifikan terhadap pertumbuhan DPK.
Pengaruh Faktor Makroekonomi pada Return Saham Perusahaan Infrastruktur Tercatat dalam Indeks Saham Syariah Indonesia Kayla Khaeltisya; Dimas Sumitra Danisworo; Alvianita Gunawan Putri; Novitasari Eviyanti
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3800

Abstract

The purpose of this study is to find out the influence of variable inflation, BI interest rates, exchange rates, and money supply on the Return of Shares of Companies listed in the Indonesian Sharia Stock Index. The dependent variables used in this study are the return of shares of 20 companies listed in the Indonesian Sharia Stock Index, while the independent variables are inflation data, BI interest rates, exchange rates, and money supply. The type of data used in this study is secondary time series data sourced from Bank Indonesia, the Central Statistics Agency, and the Indonesia Stock Exchange for the period 2016 to 2020. The study used the Multiple Linear Regression Analysis method with the classical assumption test, and the hypothesis test used the SPSS application to see the influence of independent variables on dependent variables. The results of this study are that inflation, BI interest rates, and money supply do not have a significant effect on stock returns, while variable exchange rates have a negative and significant effect on stock returns, and simultaneously the four variables do not have a significant effect on stock returns.
Komparasi Kinerja Keuangan Bank Umum Syariah dengan Pendekatan RGEC dan Islamicity Performance Index Tiara Putie Purwitasari; Fifi Afiyanti Tripuspitorini; Eni Endaryati; Vivi Kumalasari Subroto
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3810

Abstract

This study aims to compare the financial performance of Islamic Commercial Banks calculated using the disclosure of materialistic and spiritual values using the RGEC method and the Islamicity Performance Index for the 2016 – 2020 period. Using secondary data, namely the 2016 – 2020 annual financial statements of Islamic banks which have been published on the website an official from each bank. The population in this study is Islamic Commercial Banks taking 12 (twelve) BUS with purposive sampling technique. This research is quantitative comparative research by processing data from the annual financial statements, then explained descriptively. Using 4 indicators from RGEC, namely Risk Profile, Good Corporate Governance, Earnings, and Capital, and 4 indicators from the Islamicity Performance Index, namely Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Equitable Distribution Ratio (EDR), and Islamic Income vs. Non - Islamic Income. The results of data analysis, it can be concluded that the results of the financial performance of BUS with the RGEC approach are included in the fairly healthy category. While the results of the financial performance of BUS with the Islamicity Performance Index approach are included in the unsatisfactory category. Based on statistical tests, there are differences in the results of the soundness of financial performance when viewed from the RGEC and Islamicity Performance Index approaches.
Analisis Pengaruh Kinerja Keuangan terhadap Pengeluaran Dana Zakat Perusahaan pada Bank Umum Syariah Sinta Fitria; Dimas Sumitra Danisworo; Miftahurrohman Miftahurrohman; Myra Andriana
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3811

Abstract

This study aims to analyze the effect of Return on Asset, Non-Performing Financing, Financing to Deposit Ratio, and Capital Adequacy Ratio on the expenditure of corporate zakat funds at Islamic Commercial Banks for the 2014-2020 period. The data used is secondary data, namely annual financial report data published on the official website of each bank which is collected through documentation techniques in the form of documents and other financial reports related to this research. The number of samples used in this study was six of 14 Islamic Commercial Banks. The sampling technique used the purposive sampling technique. The analytical method used is panel data regression analysis with Eviews version 9. The results of this study indicate that the ROA and FDR have a significant effect on the expenditure of zakat funds in Islamic Commercial Banks. Meanwhile, NPF and CAR partially have no significant effect on the expenditure of zakat funds in Islamic Commercial Banks. Simultaneously ROA, NPF, FDR, and CAR have an effect on the company's zakat funds disbursement at Islamic Commercial Banks.
Pengaruh Restrukturisasi Pembiayaan Murabahah Terhadap Non Performing Financing Pada BPRS Al-Ihsan Bandung Azis Zaelani Setiawan; Ade Ali Nurdin; Dadang Hermawan
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3844

Abstract

The purpose of this study is to find out 1) The implementation of the problematic murabahah financing restructuring policy in PT. BPRS Al-Ihsan Bandung. 2) Constraints on the implementation of the murabahah financing restructuring policy are problematic in PT. BPRS Al-Ihsan Bandung. 3) The effect of restructuring on non-performing financing. This type of research is descriptive with a quantitative approach. The research informants were 2 employees of PT. BPRS Al-Ihsan Bandug. Data collection techniques using interviews and financial statements of PT. BPRS Al-Ihsan Bandung, which is published by the financial services authority and its analytical tools, uses a simple linear regression test. Based on the results of research that has been carried out by researchers, it can be concluded that namely: 1) The policy of restructuring murabahah financing is problematic in PT. BPRS Al-Ihsan Bandung with the aid of cenverting or reorganizing the financing length and the veriety of installments is reduced by the previous analysis before being received by the analysis department and the customer makes an application letter to be able to restructure the financing so that later the payment of installments of its obligations can return smoothly. 2) Constraints on the implementation of the murabahah financing restructuring policy are problematic in PT. BPRS Al-Ihsan Bandung the first problem is that the customer's dishonesty to pay his obligations to the bank, the second customer does not increase the AJB to SHM so that legally the bank is difficult to take legal action to confiscate its collateral and thirdly, there are still some customers who have been restructured but are still unable to pay due to unwanted situations and conditions such as layoffs, covid19. 3) The effect of restructuring on non-performing financing, the decreasing restructuring will affect the increase in non-performing financing and the total amount of influence (R Square) of restructuring on non-performing financing is 40.7% while 59.3% of non-performing financing is influenced by other variables not studied. Keywords: Restructuring, Non Performing Financing
Pengaruh Kinerja Keuangan dan Good Corporate Governance terhadap Potensi Kebangkrutan Bank Muamalat Indonesia Sinta Puspita Dewi; Iwan Setiawan; Ruhadi Ruhadi
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3847

Abstract

This study aims to examine the effect of financial performance and GCG variables represented by the presence of the Sharia Supervisory Board on the potential for bankruptcy of Bank Muamalat Indonesia. The type of data used is secondary data sourced from financial statements and corporate GCG reports using multiple linear analysis data analysis methods with data processing tools using EViews 10 software. The results of this study indicate that NPF has a significant negative effect, FDR has a significant negative effect, and CAR has a significant negative effect. significant positive on the potential for bankruptcy of Bank Muamalat Indonesia, then the presence of DPS also has a significant effect. positive effect in reducing the risk of bankruptcy.

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