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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
 1 
Search results for , issue "Vol. 4 No. 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)" : 10 Documents clear
Pengaruh Current Ratio dan Debt to Equity Ratio Terhadap Return On Asset Pada PT. Bank Syariah Indonesia, Tbk Periode 2021-2022 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.v4i1.5514

Abstract

This research aims to examine the influence of Current Ratio and Debt to Equity Ratio on Return on Assets at PT. Bank Syariah Indonesia, Tbk for the 2021-2022 period. The method used in this research is quantitative method. The population in this study is the financial statements of PT. Bank Syariah Indonesia, Tbk. And the sample in this study is two years from 2021 to 2022. The research model used is a multiple regression model. Sampling was conducted using the nonprobability sample method contained in the Annual Report of PT. Bank Syariah Indonesia, Tbk. In this study, the existing variables are independent variables, namely Current Ratio (CR) and Debt to Equity Ratio, the dependent variable is Return On Assets (ROA). The results of the study show that the current ratio and Debt to Equity Ratio do not affect return on assets simultaneously. The current ratio has no effect on return on assets partially Debt to Equity Ratio has no effect on return on assets partially. Keywords: Current Ratio, Debt to Equity Ratio, Return on Aset
Analisis Komparatif Kinerja Keuangan Bank Umum Syariah di Indonesia Dan Bank Umum Syariah di Malaysia dengan Pendekatan Islamicity Performance Index Ayu, Dewi; Hermawan, Dadang; Nurdin, Ade Ali; Juniwati, Endang Hatma
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.v4i1.5665

Abstract

This study aims to analyze the differences in the financial performance of Islamic banks in Indonesia and Malaysia with the Islamicity Performance Index (IPI). The data collection method used is the Annual Report published on the official website of each bank. The research sample used was 14 banks, consisting of 7 Islamic banks in Indonesia and 7 Islamic banks in Malaysia. The results of testing using the Mann-Whitney U Test stated that there was no significant difference between Islamic Banks in Indonesia and Malaysia for ZPR and IIR. Although the graph shows that the distribution of zakat in Malaysian Islamic banks is higher than in Indonesia. PSR stated that there are significant differences between Islamic banks in Indonesia and in Malaysia. For the graph, Indonesia is higher than Malaysia because the products of Islamic banks in Malaysia are more diverse and products based on profit-loss sharing are almost non-existent.
Analisis Determinan Non-Performing Financing pada PT Bank Jabar Banten Syariah Tbk. Dirgawanti, Nikita Triyuli; Barnas, Benny; Hadiani, Fatmi; Ruhana, Nafisah
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.v4i1.5666

Abstract

The amount of Non-Performing Financing is thought to be caused by the influence of internal and external factors in the Islamic banking industry, including Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Account Receivable Turnover (ARTO), Inflation, and Gross Regional Domestic Product (GRDP). The data used in this study was soourced from the quarterly financial statements of PT. Bank Jabar Banten Syariah for the period 2014-2021. The analysis methods used are multiple liear regression, classical assumption testing, and hypothesis testing. From this study, it was obtained that CAR and FDR did not affect NPF, ARTO had a significant positive effect on NPF, Inflation had a significant positive effect on NPF, and GRDP had a significant positive effect on NPF. Simultaneously, CAR, FDR, ARTO, Inflation and GRDP have a significant influenct on Non-Performing Financing.
Pengaruh Modal Intelektual dan Karakteristik Dewan Pengawas Syariah terhadap Maqashid Syariah Index pada Bank Umum Syariah Avitariani, Annisa Nurul; Mai, Muhamad Umar; 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.v4i1.5667

Abstract

There are strategic issues from the results of the Islamic banking transformation study related to the not optimal quality and quantity of human resources, then the absence of product differentiation, even though the purpose of sharia (maqashid sharia) is the main foundation that needs to be owned by Islamic banking. This study analyzes the effect of intellectual capital (resource measurement) and SSB characteristics on maqashid syariah index. The method used is dynamic panel data regression analysis with first-difference GMM and STATA 17 as a tool. This research results in a significant positive effect between MSIit-t and human capital on MSIit, then capital employed has a significant negative effect on MSIit, and structural capital, SSB education and SSB meetings have no effect on MSIit.
Analisis Pengaruh Ethical Identity Index terhadap Kinerja Perbankan Syariah di Indonesia Menggunakan Sharia Conformity and Profitability Rismayanti, Siti; Djuwarsa, Tjetjep; Mayasari, Ine; Pakpahan, Rosma
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.v4i1.5668

Abstract

Islamic banking is widely known and in demand among the public. Public trust is needed to improve bank performance. This study examines how EII affects the performance of Islamic banking using SCnP as measured by ROA, ROE, NPM using a panel data regression REM approach with secondary data samples from BUS and BPRS, Bank Age and Bank Size as moderating variables. The results of this study indicate that EII has an insignificant positive effect and also has a significant positive effect on Islamic banking performance. Bank Age has an insignificant positive effect on the performance of Islamic banking. The interaction of EII with Bank Age has a negative and insignificant effect, meaning that Bank Age does not moderate. Bank Size has a significant positive effect on performance. The interaction between EII and Bank Size has a significant negative effect and is insignificant, meaning that Bank Size can moderate or not.
Pengaruh Penerimaan Pajak Daerah dan Zakat Terhadap Tingkat Kemiskinan di Indonesia Periode 2014-2022 Shafarani, Yusri; Djatnika, Djoni; Mauluddi, Hasbi Assidiki; Laksana, Banter
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.v4i1.5669

Abstract

Regional taxes and zakat are sources of state revenue that contribute significantly to overcoming the problem of poverty in Indonesia. This study aims to find out how the influence of the realization of regional tax and zakat revenues on the level of poverty in Indonesia. This study uses documentation methods, quantitative approaches, panel data regression analysis techniques, and secondary data sourced from provincial scale BAZNAS and LAZNAS, SIKD DJPK, and BPS. Data on the realization of regional tax and zakat revenues were obtained through a purposive sampling technique and obtained unbalanced panel data of 83 samples from 17 provinces in Indonesia during the 2014-2022 period. The results of this study indicate that partially, regional tax revenues have a negative and significant effect, while zakat receipts have a positive and insignificant effect on the poverty rate in Indonesia. Simultaneously, local tax and zakat revenues affect the level of poverty in Indonesia
Analisis Pengaruh Kinerja Keuangan & Faktor Makroekonomi terhadap Harga Saham Perusahaan Hotel, Restoran dan Pariwisata Pada ISSI Sahroni, Putri Rizki; Setiawan, Iwan; Purbayati, Radia; Ruhana, Nafisah
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.v4i1.5670

Abstract

The purpose of this study is to find out how the effect of ROA, DER, EPS, inflation, exchange rates and interest rates on hotel, restaurant and tourism company stock prices on the Indonesian Sharia Stock Index (ISSI) for 2018 – 2021. Descriptive-quantitative method with data analysis panel is the method to be used in this study. This study utilizes real-time data from the Indonesia Stock Exchange (IDX), the Central Bureau of Statistics (BPS) and Bank Indonesia (BI). In this study, there were 17 companies that successfully met the sampling criteria using purposive sampling method. The study findings show that ROA has a positive effect and DER has a negative effect on stock prices, while EPS, inflation, exchange rates and interest rates have no effect on stock prices.
Analisis Islamicity Performance Index serta Pengaruhnya terhadap Kinerja Keuangan pada Perbankan Syariah Periode 2017-2022 Rahmawati, Yunika; Djatnika, Djoni; Setiawan; Nurdin, Ade Ali
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.v4i1.5671

Abstract

As an institution that upholds the values of social responsibility and aspects of spirituality apart from just the aspect of financial performance, sharia banking requires a measurement ratio that is able to assess conformity of principles with sharia rules as well as a tool that can express accountability. So this research has a purpose to analyze the approach of the Islamicity Performance Index ratio and see its effect on Islamic Commercial Banking Financial Performance as a proxy for ROA. Measurements were made using the PSR, ZPR, EDR, and IivsNII ratios as a measure of social and economic performance aspects. The samples that fit with the criteria are seven Islamic Commercial Banks for the 2017–2022 period. This research use the descriptive-quantitative method with the random Effect Model (REM) which the chosen data analysis model. The result is that these ratios simultaneously affect ROA. While partially only the ratios of PSR, ZPR, and EDR have an effect.
Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Assets Sebelum Dan Selama Pandemi COVID-19 Pada Perusahaan Sektor Perdagangan, Jasa, Dan Investasi Yang Terdaftar Di ISSI Ash Shidqi, Muhammad Irsyad; Djuwarsa, Tjetjep; Hadiani, Fatmi; Syarief, M. Edman
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.v4i1.5677

Abstract

This study examines the relationship between the company's financial ratios, namely Current Ratio and Debt to Equity Ratio as independent variables to Return On Assets which are the dependent variable in companies in the Trade, Services and Investment sectors. This study uses company panel data for 2017-2021 based on the three years before and two years during the COVID-19 pandemic. COVID-19 is a moderating variable that strengthens or weakens the relationship between CR and DER on ROA. The study population is 102 trade, service and investment business sectors listed on the Indonesian Sharia Stock Index. Based on random sampling, 26 companies were obtained as samples. The results obtained show that CR, both moderated by COVID-19 and without being moderated, does not affect the ROA of the business sector. Meanwhile, DER results without being moderated by COVID-19 negatively and significantly affect ROA, then DER moderated by COVID-19 positively and significantly affects ROA. The positive relationship obtained by DER on ROA during COVID-19 is interpreted as a quasi moderator, where COVID-19 as a pseudo moderating variable is able to interact with DER thereby strengthening its negative effect on company ROA.
Analisis Pengaruh CAR, FDR, Inflasi, dan Suku Bunga BI terhadap ROA pada Bank Umum Syariah di Indonesia Shafira, Ranti Firdha; Purbayati, Radia; Hadiani, Fatmi; Syarief, M. Edman
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.v4i1.5678

Abstract

This research has the main objective of testing how influence CAR, FDR, inflation, and BI rates on ROA of Islamic in Islamic commercial banks for the 2017-2021 period.Method the method applied is a descriptive quantitative using software Eviews12. Secondary data from website Islamic commercial banks and Bank Indonesia.By using the purposive sampling methode, the subject who met the criteria were 10 banks at OJK. The chosen model is Random Effect Model (REM). This research contributes to help expand the theory of Islamic Banking that use ROA to measure financial performance.

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