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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 10 Documents
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Search results for , issue "Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)" : 10 Documents clear
Analisis Efisiensi Takaful di Indonesia Selama Pandemi Covid-19 Dengan Menggunakan Metode Data Envelopment Analysis Rahayu, Murtya Sri; Ruhadi, Ruhadi; Kristianingsih, Kristianingsih; Mauluddi, Hasbi Assidiki
Journal of Applied Islamic Economics and Finance Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5018

Abstract

One of the performance parameters that underlies all the performance of an organization or company is efficiency. This study aims to measure and determine the efficiency level of takaful in Indonesia during the Covid-19 pandemic by using the Data Envelopment Analysis (DEA) method. The DEA approach used in this study is an intermediation approach where the inputs used are total assets, operating expenses, and claim payments. While the output used is tabarru funds and investment income. This study uses 47 samples of takaful registered with OJK in 2020 and 2021. The results shows that on average takaful in Indonesia have not reached an efficient level. The inefficiency of this takaful is influenced by the use of inputs (total assets, operating expenses, and payment of claims) that are not maximized to produce optimal output.
Implikasi Faktor Internal dan Eksternal terhadap Return Saham pada Perusahaan yang Terdaftar di Jakarta Islamic Index Nabilla Permata Suci; Tripuspitorini, Fifi Afiyanti; Barnas, Benny; Tamara, Destian Arshad Darulmalshah
Journal of Applied Islamic Economics and Finance Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5111

Abstract

The purpose of this study is to determine the influence of internal and external factors on stock returns for the 2017-2022 period. The population of this research is companies listed in the Jakarta Islamic Index (JII). The sample data was determined by the purposive sampling method and produced twelve companies. In this study, secondary data were used CR, DER, EPS obtained from the annual financial statements for the 2017-2022 period which have been published through the official website of each company, inflation data obtained from the website of Bank Indonesia. The analysis methods used, namely panel data regression. The data processing tool used in this research is Eviews. The results of this study prove that partially the DER has an effect on stock returns, while the CR, EPS and inflation partially have no effect on stock returns. Simultaneously, the CR, DER, EPS and inflation have no effect on stock returns.
Pengaruh Motivasi, Pengetahuan Kewirausahaan, dan Ekspetasi Pendapatan Terhadap Minat Berwirausaha Generasi Muda di Sektor Agrowisata Nasution, Ade Iskandar; Mu'minin, Ayi Mi'razul; Nur'aeni, Nur'aeni
Journal of Applied Islamic Economics and Finance Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5480

Abstract

The agricultural sector needs to be given attractive added value so that the younger generation does not leave it. One alternative is to combine the agricultural and tourism sectors into agrotourism. Agrotourism provides added value for farmers while still producing production crops and earning additional income from tourist visits. Agrotourism not only improves the standard of living of farmers but also facilitates market accessibility, thus attracting the attention of various parties. Thus, there needs to be an encouragement to make the younger generation interested in entrepreneurship in the agrotourism sector. The purpose of this study is to examine the influence of motivation, entrepreneurial knowledge, and income expectations on the entrepreneurial interest of the younger generation in the agrotourism sector. The research was conducted directly in the field, namely on the object of research in Cibodas Village, Lembang District, West Bandung Regency. Research data in the form of primary data obtained from respondents, namely young people living in the area. Data analysis is done through hypothesis testing in structural equation modeling (SEM) with the help of WarpPLS application.
Analysis of Profit-Sharing Financing Investment Ratio to Total Sharia Banks Financing in 2018 - 2022 Nuriasari, Selvia; Taruno, Agus; Rahmawati, Rahmawati; Rodoni, Ahmad; Pratiwi, Leni Nur
Journal of Applied Islamic Economics and Finance Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5568

Abstract

The profit-sharing financing investment ratio is used to measure the results of sharia bank investments in profit sharing based financing. It is known that from 2018 to 2020 the development of assets and disbursed financing (PYD) tended to decrease and the following year it increased, which had an impact on fluctuations in the financing investment ratio. The fluctuation of investment ratios is an interesting problem to research. This research is a quantitative descriptive study that describes the results using numbers with secondary data sources including the OJK Report on Sharia Banking Statistics for 2018 – 2022 and the Monthly Financial Report of Sharia Banks. The research conclusion is that the investment ratio from 2018 to 2022 fluctuates due to the decline in mudharabah financing and musyarakah financing at Sharia Banks.
Analisis Determinan Indeks Harga Saham Kelompok Jakarta Islamic Index pada Masa Sebelum dan Saat Pandemi Covid-19 Rahmatulloh, Cikal Muzammil; Kristianingsih, Kristianingsih; Pakpahan, Rosma; Mayasari, Ine
Journal of Applied Islamic Economics and Finance Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5606

Abstract

The large value of the stock price is thought to be caused by the company's internal factors, namely EPS, PER, and PBV on the Share Price Index in the JII Group Before and During the COVID-19 Pandemic. The research data comes from the company's financial reports that are consistent and registered with the JII group for 2018-2021 using purposive sampling. Data analysis is descriptive quantitative using the panel data regression method, classic assumption test, t test and F test using the Eviews Version 12 tool. From the research that has been conducted, the results obtained are that EPS has a positive effect before COVID-19 (2018-2019) and had a negative effect during COVID-19 (2020-2021), PER had no effect before and during COVID-19 (2018-2021), and PBV had no effect before COVID-19 (2018-2019) and had an effect during COVID -19 (2020-2021). And simultaneously, EPS, PER and PBV affect the Stock Price Index.
Efisiensi dan Efektivitas Pengelolaan Dana Zakat pada Baznas Provinsi Jawa Barat Menggunakan Data Envelopment Analysis dan Zakat Core Principles: Allocation to Collection Ratio Rachmawati, Audia Kirani; Tamara, Destian Arshad Darulmalshah; Laksana, Banter; Djuwarsa, Tjetjep
Journal of Applied Islamic Economics and Finance Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5609

Abstract

This final project examines the efficiency and effectiveness of zakat fund management at BAZNAS West Java for the period 2015 - 2021. The method used in measuring the level of efficiency is the Data Envelopment Analysis model of Constant Return to Scale and Variable Return to Scale with Banxia Frontier. While the method used to measure the level of effectiveness is Zakat Core Principles: Allocation to Collection Ratio with Microsoft Excel. Based on the DEA CRS model, imperfect efficiency values in 2019 and 2021 are 92.5% and 62.9%. As for the results of the analysis based on the DEA VRS model, the perfect efficiency value in all periods of the study year was 100.0%. For the results of the effectiveness calculation, it produces an ACR value of 73% - 98% which is included very effective categories. Whereas the ZTR ratio is 0.36 which is included in the bad category.
Analisis Faktor-Faktor yang Mempengaruhi Harga Saham pada Perusahaan yang Terdaftar di Jakarta Islamic Index Sari, Ricka Wulan; Setiawan, Iwan; Barnas, Benny; Tripuspitorini, Fifi Afiyanti
Journal of Applied Islamic Economics and Finance Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5610

Abstract

The title of this research is "Analysis of Factors Affecting Stock Prices in Companies Listed on the Jakarta Islamic Index". The aim is to clarify the circumstances that affect stock prices in issuers listed on the JII during the 2017-2021 period consisting of Return on Asset, Earning per Share, Debt to Asset Ratio, Gross Domestic Product, Inflation, and BI Rate. The sample in the study consisted of 14 issuers. The data analysis technique uses panel data regression analysis using the Eviews tool. The results of the study showed that ROA, and EPS had a significant impact with a positive direction on stock prices, on the other hand DAR, GDP, Inflation, BI Rate had no impact. Meanwhile, simultaneously all independent variables have an impact on the dependent variable.
Pengukuran Kinerja Reksa Dana Syariah Campuran Dengan Metode Sharpe Ratio dan M2 Measure Sonia, Lira; Purbayati, Radia; Mayasari, Ine; Djatnika, Djoni
Journal of Applied Islamic Economics and Finance Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5611

Abstract

This research was conducted to find out the performance of mixed-type sharia mutual funds in Indonesia during the 2017-2021 period. The performance measurement method uses the concept of calculating Risk Adjusted Return, which in this study specifically uses the Sharpe Ratio and M-Square Measure (M2) methods. The results of the calculation will be compared with market performance and analyzed. The results showed that in 2021 there were many mixed sharia mutual funds that outperformed the benchmark, namely 11 sharia mutual funds, while 2017 was the year that the least sharia mutual funds produced outperformed performance, namely there were only 2 sharia mutual funds. The following years produced a higher number than in 2017, such as in 2018 there were 7 sharia mutual funds with outperforming performance, also in 2019 there were 3 sharia mutual funds and finally in 2020 there were 5 sharia mutual funds whose performance outperformed the benchmark.
Pengaruh Faktor Spesifik Perusahaan dan Anggaran Infrastruktur Terhadap Harga Saham Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi Kategori Syariah Sa’bana, Rifqi Fauzan; Mai, Muhamad Umar; Pakpahan, Rosma; Hermawan, Dadang
Journal of Applied Islamic Economics and Finance Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5613

Abstract

The purpose of this study is to ascertain whether certain corporate variables, such as ROE, DER, NPM, EPS, and Infrastructure Budget, have an effect on the stock prices of companies in the infrastructure, utilities, and transportation sectors that are listed on the ISSI. The descriptive and quantitative research approach that makes use of multiple linear regression analysis. ROE, DER, NPM, EPS, Infrastructure Budget, and the stock prices of partient enterprises from 2017-2021 are among the research’s study objects. With a sample size of 28 companies, the research focuses on infrastructure, utility, and transportation corporations that are listed in the ISSI. According to the research findings, DER and EPS have a significant impact on stock prices. However, ROE, NPM, and infrastructure budget do not have an influence on stock prices. Simultaneously, the stock prices of companies in the infrastructure, utilities, and transportation sectors listed on ISSI from 2017-2021 are influenced by ROE, DER, NPM, EPS, and infrastructure budget.
Pengaruh Maqashid Shariah Index dan Good Corporate Governance Terhadap Kasus Fraud Pada Bank Umum Syariah Ghifari, Muhammad Jihad Al; Syarief, Mochamad Edman; Setiawan, Setiawan; Noeridha, Noorsyah Adi
Journal of Applied Islamic Economics and Finance Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5614

Abstract

The purpose of this study is to see whether the Maqashid Shariah Index and Good Corporate Governance have a significant effect on fraud cases that occur in Islamic Commercial Banks registered with the Financial Services Authority. The objects of this research are Islamic Commercial Banks that are registered with the OJK and publish their Annual Reports and GCG from 2017 to 2021. This research is quantitative with a descriptive study using the Sample Additive Weighting research method, classic assumption test, hypothesis testing, and panel data analysis. to see the influence between variables. The results of this study are expected to be able to describe the effect of the Maqashid Shariah Index on fraud and the effect of Good Corporate Governance on fraud.

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