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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. 3 (2024): Journal of Applied Islamic Economics and Finance (June 2024)" : 10 Documents clear
The Influence of Internal and External Factors on Non Performing Financing In Indonesian Shariah Rural Bank And Bank Size As Moderators Izmiwati, Siti Zahra; Ruhadi
Journal of Applied Islamic Economics and Finance Vol. 4 No. 3 (2024): Journal of Applied Islamic Economics and Finance (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i3.5977

Abstract

This study investigates the influence of internal and external factors on the probability of experiencing financial difficulties in SRBs, with a particular emphasis on the NPF ratio. Utilized Eviews 12 to conduct panel data regression analysis to examine the impact of the independent variable on the dependent variable, while accounting for the moderating variable. The results suggest that the unemployment rate, GRDP, and CAR factor have a negative impact on the NPF %, with bank size serving as a moderator. The variables FDR, GRDP, unemployment rate, and CAR exhibit a substantial positive influence when moderated by Bank Size. Nevertheless, the FDR variable does not affect NPF when it is regulated by Bank Size.
Pengaruh Produk Domestik Bruto, Inflasi, dan Tingkat Pengangguran terhadap Non-Performing Financing pada BUS di Indonesia dengan Metode ARDL Devi, Sita; Juniwati, Endang Hatma
Journal of Applied Islamic Economics and Finance Vol. 4 No. 3 (2024): Journal of Applied Islamic Economics and Finance (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i3.6008

Abstract

This research explains the relationship between GDP, inflation, and unemployment rates to non-performing financing in Islamic commercial banks in Indonesia. This research uses secondary data in the form of quarterly time series from 2013 to 2022. The research data from OJK website and using a descriptive quantitative method. The data analysis method used autoregressive distributed lag (ARDL) to determine the relationship between independent to dependent variables, or the short and long term. The research results show that the long term all variables have no effect on non-performing financing partially, but in the short-term GDP and the unemployment rate has a positive effect on non-performing financing. Inflation has a negative effect on non-performing financing. However, simultaneously GDP, inflation, and the unemployment rate have a significant effect on non-performing financing.
Application Design Web Based Financial Information System Application Design (Case Study at Baitul Maal Wat Tamwil Sukamanah Tasikmalaya): Baitul Maal Wat Tamwil As, Dikri Ilham; Hermawan, Dadang; Djuwarsa, Tjetjep; Mayasari, ine
Journal of Applied Islamic Economics and Finance Vol. 4 No. 3 (2024): Journal of Applied Islamic Economics and Finance (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i3.6012

Abstract

Penelitian ini dilatarbelakangi oleh pesatnya pertumbuhan Lembaga Keuangan Mikro Syariah (LKMS) yang signifikan di Indonesia dan banyaknya sistem koperasi yang aktif, sehingga memiliki peran penting dalam mendukung pertumbuhan ekonomi. BMT merupakan lembaga keuangan mikro syariah yang memiliki peran besar dalam perekonomian masyarakat. Di era teknologi modern saat ini, penting bagi kita untuk memanfaatkan teknologi informasi secara maksimal dalam upaya meningkatkan layanan keuangan syariah berbasis teknologi informasi bagi setiap orang. Namun, pemanfaatan teknologi yang mencerminkan kegiatan koperasi syariah di Indonesia masih sangat rendah. Beberapa lembaga keuangan mikro syariah masih mengalami kendala dalam pencatatan sistem informasi keuangan, seperti kehilangan data, pencatatan yang tidak akurat, dan kendala lainnya yang mempengaruhi kinerja lembaga tersebut. Diperlukan suatu sistem yang dapat mencatat secara cermat, tepat dan efisien untuk mendukung kinerja BMT dalam pencatatan informasi keuangan dan penyusunan laporan. Tujuan dari penelitian ini adalah untuk membuat aplikasi sistem informasi keuangan berbasis web yang dapat meningkatkan efisiensi operasional BMT Sukamanah Tasikmalaya. Metode penelitian dan pengembangan digunakan untuk melakukan penelitian sebelum melanjutkan ke pengembangan aplikasi, memanfaatkan teknik wawancara dan observasi langsung. Proses penelitian terdiri dari beberapa tahap, termasuk perencanaan, desain, pemrosesan, pengujian, evaluasi, dan pembuatan laporan.
Pengaruh GDP, Inflasi, Risiko Pembiayaan dan Kecukupan Modal Terhadap Pembiayaan Mudharabah Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia Periode 2018 - 2022 Risa Julyani; Kristianingsih
Journal of Applied Islamic Economics and Finance Vol. 4 No. 3 (2024): Journal of Applied Islamic Economics and Finance (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i3.6018

Abstract

Pembiayaan mudharabah adalah kontrak kemitraan antara bank syariah selaku pihak penyedia modal (shahibul maal) dan nasabah selaku pengelola modal (mudharib) dengan skema bagi hasil dimana bank syariah memberikan pembiayaan penuh atas modal lalu dikelola oleh nasabah dengan ketentuan yang sudah ditetapkan di awal akad. Penelitian ini bertujuan untuk menganalisis pengaruh faktor eksternal berupa Gross Domestic Product (GDP) dan Inflasi serta faktor internal berupa risiko pembiayaan yang diproksikan oleh Non Performing Financing (NPF) dan kecukupan modal yang diproksikan oleh Capital Adequacy Ratio (CAR) yang mempengaruhi Pembiayaan Mudharabah. Teori umum yang digunakan dalam penelitian ini adalah Teori Stewardship dan Teori Antisipasi Pendapatan. Data yang digunakan merupakan data sekunder yang bersumber dari Laporan Keuangan Tahunan OJK periode 2018 – 2022. Populasi dari penelitian ini adalah 174 Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia. Sampel yang digunakan dalam penelitian ini adalah 154 BPRS di Indonesia yang terdaftar di Otoritas Jasa Keuangan (OJK), memiliki kelengkapan data yang digunakan dalam penelitian ini dari tahun 2018 – 2022 dan mempublikasikan laporan keuangan tahunan dari tahun 2018 - 2022. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan alat ukur analisis regresi logistik dengan model data panel. Hasil penelitian menunjukkan bahwa secara parsial Gross Domestic Product (GDP) dan Inflasi tidak memiliki pengaruh terhadap Pembiayaan Mudharabah di BPRS sedangkan Non Performing Financing (NPF) dan Capital Adequacy Ratio (CAR) memiliki pengaruh terhadap Pembiayaan Mudharabah di BPRS. Secara simultan, Gross Domestic Product (GDP), Inflasi, Non Performing Financing (NPF) dan Capital Adequacy Ratio (CAR) memiliki pengaruh terhadap Pembiayaan Mudharabah di BPRS.
Pengaruh Karakteristik Dewan Direksi Terhadap Kebijakan Dividen Pada Bank Umum Syariah di Indonesia Periode Tahun 2011-2022 Tazqy, Recha; Setiawan; Arshad, Destian
Journal of Applied Islamic Economics and Finance Vol. 4 No. 3 (2024): Journal of Applied Islamic Economics and Finance (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i3.6021

Abstract

This study aims to determine the effect of board characteristics on dividend policy at Islamic commercial banks in Indonesia for the period 2011-2022. The method used is descriptive-quantitative using Stata MP 2017. The type of data used is secondary data. The purposive sampling method is used to identify 16 Islamic commercial banks in Indonesia that meet the criteria. The model chosen is REM (Random Effect Model). The hypothesis results show that the characteristics of the board of directors simultaneously have a significant effect on dividend policy. And partially shows that the variable size of the board of directors has a positive effect on dividend policy, the variable educational background of the board of directors has a negative effect on dividend policy, while the variable proportion of female directors, the variable age of the board of directors and the variable tenure of the board of directors have no effect on dividend policy.
Analisis Corporate Governance dan Firm Characteristics terhadap Sustainability Reporting BUS di Indonesia Silvia Utami Ningtias; Purbayati, Radia; Laksana, Banter
Journal of Applied Islamic Economics and Finance Vol. 4 No. 3 (2024): Journal of Applied Islamic Economics and Finance (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i3.6027

Abstract

The idea behind this research is the uneven implementation of sustainability reporting in Sharia Commercial Banks in Indonesia since the publication of regulation Number 51/POJK.03/2017. This research intends to inspect the influence of corporate governance as proxied by the board of directors and independent board of commissioners and firm characteristics as proxied by ROA and company age on sustainability reporting (SR) as proxied by GRI-G4. This study employed a quantitative explanatory methodology. Results from the research show that company age has a substantial and unidirectional impact on SR. The result also showed a considerable effect in contradictory directions between the independent board of commissioners and SR. Meanwhile, ROA and the board of directors do not impact SR. However, simultaneously, the board of directors, independent board of commissioners, ROA, and company age have a significant and unidirectional impact on SR.
Pengaruh Karakteristik Dewan Pengawas Syariah Terhadap Profitabilitas Dengan Dana Pihak Ketiga Sebagai Variabel Moderasi Pada Bank Umum Syariah Di Indonesia Nabilla Septhiani; Tripuspitorini, Fifi Afiyanti; Hadiani, Fatmi
Journal of Applied Islamic Economics and Finance Vol. 4 No. 3 (2024): Journal of Applied Islamic Economics and Finance (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i3.6028

Abstract

Penelitian ini bertujuan untuk mengeksplorasi bagaimana Dewan Pengawas Syariah (DPS), dengan mempertimbangkan ukuran, frekuensi rapat, rangkap jabatan, latar belakang pendidikan, dan keberadaan anggota wanita, mempengaruhi profitabilitas Bank Umum Syariah yang diukur melalui return on assets (ROA) dan return on equity (ROE). Pengaruh ini juga dimoderasi oleh Dana Pihak Ketiga. Penelitian ini mencakup Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) dari tahun 2013 hingga 2022, dengan sampel terdiri dari 16 bank syariah. Data yang dianalisis berasal dari laporan tahunan bank tersebut dan menggunakan metode kuantitatif dengan analisis regresi data panel untuk mengkaji hubungan antar variabel. Hasil penelitian menunjukkan bahwa secara individual, frekuensi rapat dan latar belakang pendidikan anggota DPS memiliki pengaruh terhadap profitabilitas bank. Namun, ukuran DPS, rangkap jabatan, keberadaan wanita dalam DPS, serta interaksi DPS dengan Dana Pihak Ketiga, tidak menunjukkan pengaruh yang signifikan terhadap profitabilitas.
Pengaruh Fintech, Rasio Keuangan, Dan Faktor Makroekonomi Terhadap Stabilitas Keuangan Pada Bank Umum Syariah di Asia Tenggara Periode 2018-2022 Elvina Zahrah Ramadhina; Hermawan, Dadang; Noeridha, Noorsyah Adi
Journal of Applied Islamic Economics and Finance Vol. 4 No. 3 (2024): Journal of Applied Islamic Economics and Finance (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i3.6029

Abstract

Penelitian ini bertujuan untuk mengidentifikasi faktor internal dan eksternal yang dapat mempengaruhi stabilitas bank syariah di Asia Tenggara. Variabel terikat yang digunakan dalam penelitian ini adalah stabilitas yang dijelaskan dengan menggunakan Z-score. Sedangkan teknologi finansial, kredit bermasalah, rasio dana terhadap simpanan, biaya operasional terkait pendapatan operasional, inflasi, dan PDB merupakan variabel independen. Laporan keuangan 23 bank syariah di Asia Tenggara pada tahun 2018 hingga 2022 digunakan sebagai data sekunder dalam penelitian ini. Metode yang digunakan adalah analisis regresi data panel dan hasilnya menunjukkan bahwa teknologi finansial mempunyai pengaruh positif yang signifikan terhadap stabilitas. NPF memiliki dampak negatif yang signifikan terhadap stabilitas. FDR jelas mempunyai efek stabilisasi yang positif. BOPO memiliki dampak negatif yang signifikan terhadap stabilitas. Inflasi tidak berdampak signifikan terhadap stabilitas, dan PDB tidak berdampak signifikan terhadap stabilitas.
Analisis Pengaruh Risk Profile Terhadap Profitabilitas Unit Usaha Syariah Pada Tahun 2015 – 2023 Aryani, Sania Nisa; Setiawan, Iwan
Journal of Applied Islamic Economics and Finance Vol. 4 No. 3 (2024): Journal of Applied Islamic Economics and Finance (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i3.6039

Abstract

The increase in financing accompanied by a decrease in credit risk in Sharia Business Units does not increase profitability. So this research was conducted to see the effect of risk profile on profitability. Risk profile variables will be proxied by NPF, PSR, FDR, and AC. There are 11 samples of Islamic Business Units that meet the criteria as research objects by taking quarterly report data from 2015 - 2023. Panel Data Regression Analysis is used to analyze and the results show that NPF and AC have a negative effect, FDR has a positive effect and PSR has no effect on ROA. Since AC has the most dominant influence, the Islamic Business Unit should invest cash in short-term securities (more liquid than financing) to avoid idle money.
Pengaruh Faktor Internal Perusahaan terhadap Islamic Social Reporting (ISR) pada Bank Umum Syariah Indonesia Periode 2018-2023 Kusuma, Bryan Ranu; Ruhana, Nafisah; Nurdin, Ade Ali
Journal of Applied Islamic Economics and Finance Vol. 4 No. 3 (2024): Journal of Applied Islamic Economics and Finance (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i3.6056

Abstract

This research examines the effects of firm SIZE, Leverage, profitability, and the number of Sharia Supervisory Board (DPS) members on Islamic Social Reporting (ISR) disclosure in Indonesian Full-Fledged Islamic Bank during the period 2018-2023. Using panel data regression analysis with a purposive sample of 11 Sharia banks registered with the Financial Services Authority (OJK), the study found that all four independent variables collectively influence ISR disclosure. Specifically, firm SIZE has a significant positive effect, while the number of DPS members has a significant negative effect. Leverage and profitability do not exhibit significant influence. These results imply that management in Full-Fledged Islamic Bank should focus on total asset management and enhance Standard Operating Procedures (SOPs) related to the roles and responsibilities of the DPS to improve ISR disclosure quality.

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