cover
Article Per Year (5 Year)
All
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
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
 1   2 
Search results for , issue "Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)" : 20 Documents clear
Pengaruh Faktor Makroekonomi dan Faktor Spesifik Bank terhadap NPF Bank Umum Syariah di Indonesia Ayu Sri Wahyuni; Fatmi Hadiani; Banter Laksana; Benny Barnas
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3729

Abstract

This study aims to determine the macroeconomic factors and specific bank factors that influence Non-Performing Financing (NPF) of Sharia Commercial Banks (BUS) in Indonesia from 2015 to 2020 annually. Data analysis method used in this study is panel data regression with 9th version EViews by taking a sample of 10 Sharia Commercial Banks (BUS) in Indonesia, the variable of inflation has a positive significant effect, the variable of GDP has a negative significan, and BI Rate has no significant effect. Meanwhile, the specific bank factors variable of FDR has a positive and significant effect toward NPF of Sharia Commercial Banks (BUS) in Indonesia. Lastly, the variable of ROA and CAR have no effect toward NPF of Sharia Commercial Banks (BUS) in Indonesia.
Pengaruh Pengaruh Faktor Internal dan Eksternal Terhadap Return Saham Perusahaan Sektor Pertambangan yang Terdaftar di ISSI Abdul Azid; Dadang Hermawan; Fifi Afiyanti Tripuspitorini; Radia Purbayati
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3741

Abstract

This study aims to examine the influence of the company's internal factors consisting of return on equity (ROE), Debt to Equiy Ratio (DER), and firm size (Firm Size) as well as external factors consisting of inflation, exchange rates, and Gross Domestic Product (GDP) on stock returns of mining sector companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016–2020 period. The data used is secondary data for the 2016-2020 period sourced from the Indonesia Stock Exchange (IDX), Bank Indonesia (BI), and the Central Statistics Agency (BPS). Samples were taken using a purpose sampling technique in order to obtain 13 companies that became the research sample. The data analysis technique used is multiple linear regression analysis using Eviews 12. The results show that simultaneously ROE, DER, firm size, inflation, exchange rate, and GDP have an effect on stock returns. while partially ROE, DER, firm size and exchange rate have no effect on stock returns. Inflation and GDP have a negative and significant effect on stock returns.
Keputusan Menjadi Nasabah Bank Syariah: Peran Literasi Keuangan Syariah, Kepercayaan, dan Citra Bank Syariah Setiawan Setiawan
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.4858

Abstract

Islamic banks in Indonesia have existed in Indonesia for three decades. However, until now the development is not very significant. Even though Muslims are the majority population in Indonesia. The purpose of this study was to investigate how three factors - Islamic financial literacy, trust in Islamic banks, and the image of Islamic banks - impact the decision to become a customer of Islamic banks. The research employed a quantitative approach and explanatory research to collect primary data from 200 respondents with diverse backgrounds through questionnaires. The study found that a higher level of Islamic financial literacy can motivate individuals to choose Islamic banks as customers. This finding highlights the importance of enhancing public awareness and understanding of Islamic finance. Additionally, the trust and image of Islamic banks were identified as critical factors affecting customers' decisions. Therefore, it is vital for Islamic banks to maintain high levels of professionalism to sustain customer trust and present a positive image.
A Comparative Study on Takaful Governance between Malaysia and Brunei Darussalam Nafisah Ruhana; Nur Haziyah Abdul Halim; Ledy Mahara Ginting; Sarah Amalina Azizul Rahman
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.4864

Abstract

The aim of this study is to compare takaful governance in Malaysia and Brunei since both countries known for their strong support of takaful. This is to highlight the impact of respective governance on the overall takaful industry in each country. Moreover, the objective of this study is to gain a comprehensive understanding of the governance practices of takaful operators in Malaysia and Brunei. The study will examine a number of important governance mechanisms in both countries and draw comparisons between the governance practices of takaful operators in Malaysia and Brunei. This study use qualitative and descriptive research method to examine and identify similarities and differences in takaful governance between Malaysia and Brunei Darussalam. This is to provide better understanding on how corporate governance for takaful operators influence the takaful operations in both countries. This paper will also emphasized on the key mechanisms of takaful governance and highlighting their duties and responsibilities. This study finds that Malaysia's guide to corporate governance for takaful operators is more fully developed due to its longer-established market. However, corporate governance for takaful operators in both countries is largely similar. Some aspects of Brunei's corporate governance were found to mirror Malaysia's practices
Pengaruh CASA, FDR, CAR, dan Inflasi terhadap ROA pada Bank Umum Syariah di Indonesia Liana Oktaviani Syahrir; Ade Ali Nurdin; Hanifa Khoirunnisaa Heryanto; Mochamad Edman Syarief
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3752

Abstract

Sharia Commercial Banks in Indonesia have the largest share of assets compared to Sharia Business Unit and Sharia Rural Bank. This shows that the level of trust of the Indonesian people is higher in Islamic Commercial Banks. This study aims to determine the effect of bank financial performance factors seen from financial ratios, including CASA, FDR, and CAR as well as macroeconomic variables, namely Inflation on ROA at Islamic Commercial Banks registered with the OJK. The type of data used is secondary data in the form of annual reports from the official website of each Islamic Commercial Bank and inflation from the BPS. The research method used is quantitative-descriptive with path analysis model through a data processing applications, namely WarpPLS 7.0. The results show that the CASA and CAR variables have a positive and significant effect on ROA. While the FDR and Inflation variables have no effect on ROA.
Non-Performing Financing pada Bank Umum Syariah dengan Faktor Determinan ROA, BOPO, CAR, dan FDR Fatmi Hadiani; Elva Oktavia Sari
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3753

Abstract

Islamic banks engage primarily in the distribution of funds through financing activities, which inherently exposes them to financing risks. One such risk is non-performing financing, which refers to the inability of the bank to collect back the financed amount. This research aims to examine the impact of four variables, namely CAR, ROA, FDR, and BOPO, on the non-performing financing of Islamic Commercial Banks during the period of 2015-2020. The study employs a quantitative approach and utilizes panel data regression analysis. The data used for analysis are obtained from the financial statements of each Islamic Commercial Bank. The findings indicate that when considered together, CAR, ROA, FDR, and BOPO have a significant positive influence on non-performing financing. However, when analyzed individually, CAR and BOPO do not have a significant impact on non-performing financing. Conversely, the ROA variable demonstrates a significant negative effect on non-performing financing, while FDR exhibits a significant positive effect.
Analisis Pengaruh CAR, NPF, BOPO, dan FDR terhadap ROA (Studi Kasus PT. Bank Muamalat Indonesia Tbk.) Shafanissa Aulia Zikri; Destian Arshad Darulmalshah Tamara; Muhamad Umar Mai; Ade Ali Nurdin
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3756

Abstract

This research is motivated by the existence of problems at Bank Muamalat Indonesia (BMI) over the last few years involving its ability to earn profits, and by looking at the prolonged decline in ROA over the last eight years which shows that BMI as the first Islamic bank in Indonesia has a low ability to generate profits. This study aims to determine the impact of CAR, NPF, BOPO, and FDR on ROA in a BMI case study from 2014 to 2021. Related data to the research issues were collected using literature research methods. The collected data was analyzed using multiple linear regression methods using statistical data processin application tools. The results of this research are the variables CAR, NPF, BOPO, and FDR simultaneously have a significant effect on ROA, partially CAR and FDR have a significant positive effect on ROA, BOPO has a significant negative effect on ROA, and NPF has no significant effect on ROA.
Analisis Pengaruh IsIR, ZPR, FDR dan PBH terhadap ROA Bank Umum Syariah di Indonesia Rasyid Hardayansyah; Radia Purbayati; Rosma Pakpahan; Fatmi Hadiani
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3757

Abstract

The development of Islamic Commercial Banks in Indonesia is very rapid when viewed from the ROA contained in the financial statements. The increase in ROA should also be followed by an increase in Islamic Income, Zakat, FDR and PBH. However, there are several problems that are required to conduct this research. The focus of this research is to see whether there is an influence between the independent variables on ROA. The type of research used is descriptive quantitative analysis. The type of data used is panel data and the data source comes from the annual financial statements and the research sample is 5 Islamic banks. Data collection techniques using documentation, literature study and literature. Data processing using EViews 10. The results showed that IsIR, FDR and Profit Sharing Financing had no effect on ROA because the p value > 0.05. ZPR has a positive and significant effect on ROA because p < 0.05.
Analisis Pengaruh Faktor Internal dan Faktor Eksternal terhadap Kinerja Reksa Dana Pendapatan Tetap Syariah Ikhsan Maulana Rizki; Dimas Sumitra Danisworo; Tjetjep Djuwarsa; Hasbi Assidiki Mauluddi
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3758

Abstract

Sharia fixed income mutual funds are the topic raised by the author because they are mutual funds with the lure of stable returns to investors. Fixed-income mutual funds are one of the biggest contributors to returns to investors,but decreased in 2020. Based on this phenomenon, this final project aims to find out what can affect the performance of Islamic fixed income mutual funds. There are five variables that can be taken based on previous research and classified into internal factors (Mutual fund age, Mutual fund size) and external factors (Inflation, Rupiah exchange rate, and interest rates) to then be tested for their effect on the performance of Islamic fixed income mutual funds as affected variable. The performance of Islamic fixed income mutual funds is measured using the Sharpe method. The sample used in this study were 10 investment manager companies that issued sharia fixed income mutual fund products in the 2016-2020 period and were selected through the Purposive Sampling Technique. The research method used is quantitative-descriptive with a path analysis model. This research is expected to provide information for readers related to sharia fixed income fund
Pengaruh Likuiditas, Leverage, dan Profitabilitas terhadap Harga Saham (Studi Kasus pada Bank Panin Dubai Syariah) Renazha Putri Audita; Hasbi Assidiki Mauluddi; Ade Ali Nurdin; Endang Hatma Juniwati
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3760

Abstract

This study aims to determine how the influence of liquidity, leverage, and profitability on stock prices at Bank Panin Dubai Syariah Tbk period 2014-2020. This research uses causal associative method and is included in quantitative research. The ratios used in this research are Curret Ratio, Debt To Equity Ratio, and Return On Assets. The data used is secondary data, namely financial statement data and annual stock price reports that have been published on the official pages of each bank. This study uses the classical assumption test, multiple linear regression test, and the coefficient of determination test and uses the F test and t test to test the hypothesis with the IBM SPSS version 26 tool. The results of this show that: a). Current ratio, Debt to Equity, and Return on Assets simultaneously have no significant effect on stock prices, b). High Current Ratio (CR) will affect investor interest in investing in the company, c). Debt on Equity has a significant effect on stock prices, d) Stock Return is influenced by the Current Ratio (CR), Return On Assets (ROA), and Debt to Equity Ratio (DER) of 85.7% while the remaining 14.3% is influenced by other variables not examined in this study.

Page 1 of 2 | Total Record : 20

 1   2 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2025): Journal of Applied Islamic Economics and Finance (Oktober 2025) Vol. 5 No. 3 (2025): Journal of Applied Islamic Economics and Finance (June 2025) Vol. 5 No. 2 (2025): Journal of Applied Islamic Economics and Finance (Februari 2025) Vol. 5 No. 1 (2024): Journal of Applied Islamic Economics and Finance (Oktober 2024) Vol. 4 No. 3 (2024): Journal of Applied Islamic Economics and Finance (June 2024) Vol. 4 No. 2 (2024): Journal of Applied Islamic Economics and Finance (February 2024) Vol. 4 No. 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023) Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023) Vol 3 No 3 (2023): Journal of Applied Islamic Economics and Finance (June 2023) Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023) Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022) Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022) Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022) Vol 2 No 1 (2021): Journal of Applied Islamic Economics and Finance (October 2021) Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021) Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021) Vol 1 No 1 (2020): Journal of Applied Islamic Economics and Finance (October 2020) More Issue