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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. 2 (2024): Journal of Applied Islamic Economics and Finance (February 2024)" : 10 Documents clear
Studi Tentang Penerimaan dan Penyaluran Zakat pada Yayasan Abulyatama Indonesia Anisa Wardani Putri; Kristianingsih
Journal of Applied Islamic Economics and Finance Vol. 4 No. 2 (2024): Journal of Applied Islamic Economics and Finance (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i2.3894

Abstract

Zakat funds should be managed properly and correctly in accordance with applicable Islamic provisions so that there is an even distribution of wealth and the level of welfare of the Indonesian people. Therefore, competent institutions are needed in their fields to take a role in the welfare of the Indonesian people, especially the groups who are recepients of zakat. This study was conducted to find out how the receipt and distribution of zakat managed by Abulyatama Indonesia for the period 2021. The type of research used is a literature study. Collecting research data and journals, reports in the form of files, official websites containing the concepts studied.
SEEING GREEN ECONOMIC GOALS IN ACHIEVING MASHLAHAH THROUGH ISLAMIC ECONOMIC POINTS Amrina, Dania Hellin; Kuswanto , Arif; Hakim, Dani Amran
Journal of Applied Islamic Economics and Finance Vol. 4 No. 2 (2024): Journal of Applied Islamic Economics and Finance (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i2.4683

Abstract

The purpose of this study is to determine the goals of the green economy in achieving benefits through an Islamic economic perspective. The analysis states that this study uses a qualitative descriptive method using data collection techniques from secondary data, namely, studies of book libraries, journals, websites, newspapers, and magazines. The results of the study show that the concept of the green economy is compatible with Islamic economics. This is evidenced by several principles of a green economy that are in accordance with Islamic economics, including principles of Islamic social and business ethics, principles of protecting the environment and reducing social problems, principles of sustainable development, and policies that include the preservation of religion, preservation of soul, preservation of mind, preservation of mind, and maintenance of a property.
Pengaruh ROA, Inflasi dan Nilai Tukar Rupiah Terhadap Harga Saham Syariah Sektor Industri Barang Konsumsi Perusahaan Terindeks ISSI 2019-2022 Arifa, Denissa; Ningsih, Endang; Amaroh, Siti
Journal of Applied Islamic Economics and Finance Vol. 4 No. 2 (2024): Journal of Applied Islamic Economics and Finance (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i2.4961

Abstract

This study was made to analyze the influence of ROA, inflation, and rupiah exchange rate on sharia stock prices sector consumer goods industry ISSI indexed companies 2019-2022. The share prices in this study are the share prices of companies in the consumer goods industry sector which have consistently been indexed on ISSI from December 2019 to December 2022. The sample consists of 31 companies. All data was obtained from the official websites of the Indonesia Stock Exchange, Bank Indonesia, and the Central Bureau of Statistics. This research method is quantitative with data analysis techniques using classic assumption tests and hypothesis testing, with SPSS version 16.0. The results of this study are: ROA has a partial and significant effect on stock prices, while partially inflation and the rupiah exchange rate have no significant effect on stock prices. Simultaneously ROA, inflation, and the rupiah exchange rate have a significant effect on stock prices.
ANALISIS KESIAPAN SPIN-OFF UNIT USAHA SYARIAH MENJADI BANK UMUM SYARIAH Ghaida Aulia Purwantika; Mauluddi, Hasbi Assidiki
Journal of Applied Islamic Economics and Finance Vol. 4 No. 2 (2024): Journal of Applied Islamic Economics and Finance (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i2.5070

Abstract

Article 68 Law no.21 of 2008 states that conventional commercial banks with sharia business entities with assets of at least 50% of the parent bank’s or 15 years after the enactment of this law, namely in 2023, are required to separate themselves or become sharia commercial banks. However, most of the sharia business units owned by BPD are not ready to be spin-off. The purpose of this study is to analyze whether UUS BPD is ready to split in 2023 in terms of capital, total assets, and level of solvency. Readiness analysis can be seen from forecasting results based on information published by OJK and the banks concerned. An analysis of the readiness of the BPD UUS spin-off shows that not a single UUS is ready to split in 2023.
Analisis Rasio Likuiditas Terhadap Profitabilitas Pada Perusahaan-Perusahaan Yang Terdaftar di Jakarta Islamic Index Periode 2017-2022 Salsabila Eka Sutrisna; Djatnika, Djoni
Journal of Applied Islamic Economics and Finance Vol. 4 No. 2 (2024): Journal of Applied Islamic Economics and Finance (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i2.5081

Abstract

Based on the data obtained that there is a difference in fluctuations between the average amount of revenue and net profit of companies listed on the Jakarta Islamic Index. When observed from a capital perspective, the average yield shows that the company chooses to fund its operations with a larger proportion of capital than liabilities. This study aims to analyze how far the influence of the liquidity ratio on profitability in companies listed on the Jakarta Islamic Index. The results of the study show that the current ratio, cash ratio, quick ratio and working capital to total assets do not affect return on assets simultaneously. The current ratio has no effect on return on assets partially. Cash ratio has no effect on return on assets partially. Quick ratio has no partial effect on return on assets Working Capital to Total Asset has no partial effect on return on assets
Analisis Pengaruh Faktor Eksternal dan Internal Perusahaan Terhadap Harga Saham Syariah pada Sektor Barang Konsumen Primer Diana, Ai; Hermawan, Dadang
Journal of Applied Islamic Economics and Finance Vol. 4 No. 2 (2024): Journal of Applied Islamic Economics and Finance (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i2.5115

Abstract

This study aims to examine the impact of Inflation, World Oil Price, Company Size, and Return on Equity (ROE) on Sharia stock prices. Companies in the primary consumer goods sector registered with ISSI for the period 2013-2021 constitute the population of this study. Secondary data included stock price, inflation rate, world oil price, company size and ROE were obtained from the Indonesia Stock Exchange, Bank Indonesia, World Bank and companies financial statements. This study employed the panel data regression analysis method and hypothesis testing with Eviews 10. The results reveal that individually, company size and ROE have a positive and significant influence on stock prices, while inflation and world oil prices have a positive and insignificant influence on stock prices. Simultaneously, inflation, world oil prices, company size and profitability have a significant influence on stock prices.
Analisis Kinerja Keuangan Perusahaan Dengan Menggunakan Metode EVA Pada Perusahaan Sektor Konsumen Primer Yang Terdaftar Di JII Dwi Mulya, Khairunnisa; Kristianingsih
Journal of Applied Islamic Economics and Finance Vol. 4 No. 2 (2024): Journal of Applied Islamic Economics and Finance (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i2.5117

Abstract

The purpose of this study was to analyze the financial performance of primary consumer sector companies listed in the Jakarta Islamic Index (JII) from 2012 to 2021, using the Economic Value Added (EVA) method. The researchers utilized a purposive sampling method to select a sample of three companies consistently registered in the JII. The necessary data for the analysis, including balance sheets and income statements, were collected from the official websites of the respective companies. Microsoft Excel was employed as the tool to calculate the company's performance evaluation using the EVA method. The findings from this comprehensive study over the 2012-2021 period indicate that the three primary consumer sector companies listed in the JII demonstrated consistently positive financial performance (EVA>0) and generated significant economic value year after year.
Perbandingan Kinerja Reksadana Pendapatan Tetap Syariah dan Reksadana Saham Syariah yang Terdaftar di OJK Periode 2017-2021 Eka Nurmala Sari; Syarief, M. Edman
Journal of Applied Islamic Economics and Finance Vol. 4 No. 2 (2024): Journal of Applied Islamic Economics and Finance (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i2.5139

Abstract

This study aims to determine the differences in the performance of sharia mutual funds which are of the type of sharia fixed income and sharia stock mutual funds for the 2017-2021 period. The sample data was determined by random sampling method and resulted in twelve Islamic mutual funds consisting of six Islamic fixed income mutual funds and six Islamic equity mutual funds. The analytical methods used include the classic assumption test, the Independent Sample T-test, the Mann Whitney test with the performance measurement of sharia mutual funds using the Sharpe, Treynor, Jensen and AUM Growth. The results of this study indicate that the performance of Islamic fixed income mutual funds is higher than the performance of Islamic stocks using the Sharpe method, and in the Treynor, Jensen and AUM Growth methods the performance of Islamic equity mutual funds is higher than the performance of Islamic fixed income mutual funds.
Pengaruh Transparansi dan Akuntabilitas Pengelolaan Dana Zakat Terhadap Kepercayaan Muzzaki dalam Membayar Zakat di Baznas Provinsi Jawa Barat Nasution, Ade Iskandar; Hermawati, Natasya Nur; Rahmat Setia, Mochamad Nur
Journal of Applied Islamic Economics and Finance Vol. 4 No. 2 (2024): Journal of Applied Islamic Economics and Finance (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i2.5741

Abstract

Based on the results of observations as the background of this research, is the effect of transparency and accountability in the management of zakat funds on muzzaki's trust in paying zakat at Baznas West Java Province which causes fluctuations in the number of muzzaki, the number of planned realization of zis recipients each year.This study aims to determine how the effect of transparency and accountability in the management of zakat funds on muzzaki's trust in paying zakat at the Baznas of West Java Province, both partially and simultaneously. The object of research in this report is to measure muzzaki's trust. The type of research is quantitative associative with primary data types and uses data collection techniques in the form of observation, interviews, literature studies, and questionnaires. Sampling data collection uses saturated sampling. The population is muzzaki or people who pay zakat in Baznas, West Java Province. The results of this study indicate that there is a significant effect between transparency on muzzaki's trust by testing the results of the hypothesis that tcount > ttable (6.759> 1.290), there is a significant influence between accountability of zakat fund management on muzzaki's trust resulting from the t test (8.835>1.190), simultaneously there is a significant influence between the value of transparency and accountability of zakat fund management Fcount > Ftable 570,522 > Ftable 1,070 with a significant level of 0.000 <0.1.
Pengaruh FDR, BOPO dan Corporate Govarnance terhadap ROA dengan Fraud sebagai Variabel Moderasi Pada Bank Umum Syari’ah di Indonesia Periode 2014-2022 Noeridha, Noorsyah Adi; Nurazizah, Putri Amalia
Journal of Applied Islamic Economics and Finance Vol. 4 No. 2 (2024): Journal of Applied Islamic Economics and Finance (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i2.6015

Abstract

This study aims to determine the effect of FDR, BOPO and Corporate Governance on ROA with Fraud as a Moderating Variable in Islamic Commercial Banks. Corporate governance is proxied by the size of the board of commissioners. The population used in this study is Islamic commercial banks registered with the Financial Services Authority (OJK) in 2014-2022. The number of Islamic commercial banks sampled was 9 Islamic banks. The data used is secondary data in the form of annual reports obtained from the official website of each bank. Sampling was done by purposive sampling method. The research method used by the author is quantitative research with panel data regression analysis. The results of this study indicate that FDR and board size partially have a significant positive effect on ROA, BOPO partially has a significant negative effect on ROA. While the size of the board of commissioners and fraud partially has no effect on ROA. Fraud moderates as a pure moderator in the effect of BOPO on ROA and a moderator homologizer in the effect of FDR, board size and board size on ROA.

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