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 10 Documents
 1 
Search results for , issue "Vol. 5 No. 1 (2024): Journal of Applied Islamic Economics and Finance (Oktober 2024)" : 10 Documents clear
FUNGSI INVESTASI DALAM PERSPEKTIF EKONOMI ISLAM: The Function of Investment in the Perspective of Islamic Economics Siti Sholikhatunnisa; Hasan, Asyari; Alvadia R, Wirdaning; Fachrini, Ariva; Dwi Putri, Nazwa
Journal of Applied Islamic Economics and Finance Vol. 5 No. 1 (2024): Journal of Applied Islamic Economics and Finance (Oktober 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i1.5072

Abstract

Abstract: This research provides an overview of the function of investment from the perspective of Islamic and conventional economics. The purpose of this research is to understand the function of investment in the perspective of conventional economics, the purpose of investment in the perspective of Islamic economics, and how the function of investment compares in the perspectives of conventional and Islamic economics. The methodology used in this research is Library Research (literature review) and critical thinking by the author. The review in this research is based on literature and relevant writings related to the main topic of this research, which states that investment is the act of allocating funds or other resources at present, with the aim of obtaining future profits. The function of investment in the conventional perspective is the relationship between investment levels and national income levels that form a curve. The types of investment in the conventional economic perspective are categorized as direct investment and indirect investment. In the function of investment from the conventional economic perspective, it is determined by interest rates, while in the function of investment from the Islamic economic perspective, it is based on the teachings and commandments of paying zakat for productive wealth. Investment in the perspective of Islamic economics serves as a means to achieve social and moral goals, one of which is through zakat, infaq, and sedekah. This concept emphasizes the importance of sharing with the community and helping to address issues of poverty and social inequality. Keywords: : Investment Function, Economics, Conventional, Islam, Sharia Principles Abstrak: Penelitian ini memberikan gambaran tentang fungsi investasi dalam perpektif ekonomi islam serta ekonomi konvensional. tujuan dilakukannya penelitian ini buat mengenali fungsi investasi dalam perspektif ekonomi konvensional, guna investasi dalam perspektif ekonomi islam serta gimana perbandingan fungsi investasi dalam perspektif ekonomi konvensional serta islam. tata cara yang digunakan dalam riset ini merupakan tata cara Library Research (kajian pustaka) serta pula pemikiran kritis dari penulis. ulasan dalam riset ini Bersumber pada literatur serta sebagian tulisan relevan dengan pokok ulasan hasil riset ini kalau investasi ialah aksi mengalokasikan dana ataupun sumber energi yang lain pada dikala ini, dengan tujuan buat mendapatkan keuntungan di masa depan. fungsi investasi dalam perspektif konvensional ialah keterkaitan tingkatan investasi serta tingkatan pemasukan nasional yang membentuk sesuatu kurva.jenis investasi dalam perspektif ekonomi konvensional dibedakan menjadi investasi langsung serta investasi tidak langsung. pada fungsi investasi perspektif ekonomi konvensional didetetapkan oleh suku bunga, sebaliknya pada fungsi investasi perspektif ekonomi islam dilatarbelakangi oleh landasan ajaran perintah membayar zakat untuk yang mempunyai peninggalan produktif. investasi dalam perspektif ekonomi islam ialah perlengkapan buat menggapai tujuan-tujuan sosial serta moral salah satu triknya lewat zakat, infaq serta sedekah. Konsep ini menekankan berartinya berbagi dengan masyarakat, membantu menanggulangi permasalahan kemiskinan serta kesenjangan sosial. Kata Kunci: Fungsi Investasi, Ekonomi, Konvensional, Islam, Prinsip Syariah
The Effect of Service Quality on Individual Credit Customer Satisfaction (Case Study at BMT UGT Sidogiri Lumajang Branch) Abdul Rahim
Journal of Applied Islamic Economics and Finance Vol. 5 No. 1 (2024): Journal of Applied Islamic Economics and Finance (Oktober 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i1.5505

Abstract

This research was conducted using five variables that are thought to influence customer service satisfaction. The five independent variables are: reliability , responsiveness , empathy , assurance , tangible . The research objective to be achieved is to examine the influence of the five independent variables on customer satisfaction, either partially or simultaneously. In this study, the population includes all BMT UGT Sidogiri customers, Lumajang Branch, r. The technique used in determining the sample is random sampling technique . Data collection methods that will be used in this study are interviews, questionnaires and documentation. This research is a quantitative research with data analysis methods using the Multiple Linear Regression statistical analysis method with the formula . Based on the results of the multiple linear regression analysis, it can be seen that the contribution or influence of the independent variables consists of reliability (X1 ), responsiveness (X2 ), empathy (X3 ), assurance (X4 ) and tangible (X5 ) on customer satisfaction of BMT UGT Sidogiri Lumajang is as big. 99.9% while the remaining 0.01%. influenced by other factors outside the model The P value for the reliability variable (X1 ) = 0.000 which means it is significant at α = 0.05 then H 0 is rejected which means β i ≠ 0. So it can be concluded that the reliability variable (X1 ) has a significant effect individually on BMT UGT Sidogiri Lumajang customer satisfaction. The P value for the responsiveness variable (X 2 ) = 0.009 which means it is significant at α = 0.05 then H 0 is rejected which means β i ≠ 0. So it can be concluded that the responsiveness variable (X2 ) individually significant effect on customer satisfaction BMT UGT Sidogiri Lumajang. The P value for the empathy variable ( X3 ) = 0.000 which means it is significant at α = 0.05 then H 0 is rejected which means β i ≠ 0. So it can be concluded that the empathy variable (X3 ) has a significant effect individually on BMT UGT Sidogiri Lumajang customer satisfaction. The P value for the assurance variable ( X4 ) = 0.469 which means it is not significant at α = 0.05 then H 0 is accepted which means bi = 0. So it can be concluded that the assurance variable (X4 ) has no effect individually significant to BMT UGT Sidogiri Lumajang customer satisfaction. The P value for the tangible variable (X5 ) = 0.000 which means it is significant at α = 0.05 then H 0 is rejected which means β i ≠ 0. So it can be concluded that the tangible variable (X5 ) has a significant effect individually on BMT UGT Sidogiri Lumajang customer satisfaction. The variable that has the most dominant influence on customer satisfaction at BMT UGT Sidogiri Lumajang Branch is the variable reliability (X1 ).
Determinan Kualitas Laporan Keuangan Pemerintah Daerah : Investigasi Pemerintah Kota Yogyakarta : Determinants of the Quality of Regional Government Financial Reports: Investigation of the Yogyakarta City Government Widodo, Sri; Afriany, Arista Natia; Sari, Monika Kurnia
Journal of Applied Islamic Economics and Finance Vol. 5 No. 1 (2024): Journal of Applied Islamic Economics and Finance (Oktober 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i1.5608

Abstract

In realizing good governance, regional governments need to continuously strive to increase transparency and accountability in regional financial management. The concrete manifestation of these efforts is the preparation of quality financial reports. However, in this modern era, various cases are still encountered, so this issue is still an interesting topic to review. This research is aimed at examining the determinants of the quality of financial reports in the Yogyakarta City government. This type of research is quantitative research with a research population covering 28 SKPDs in Yogyakarta City. The sampling technique uses a purposive sampling method with a sample size of 102 SKPD officials in Yogyakarta City. The data test tool uses SPSS version 21. According to the data test, government accounting standards and the use of information technology have a significant positive effect on the quality of local government financial reports, while source competency human resources have no effect on the quality of local government financial reports.
Pemberdayaan Wanita pada Program CSR PT Vena Energy dalam Perspektif Islam Mauliya Redyan Nurjannah
Journal of Applied Islamic Economics and Finance Vol. 5 No. 1 (2024): Journal of Applied Islamic Economics and Finance (Oktober 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i1.5711

Abstract

Penelitian ini bertujuan untuk memberikan gambaran mengenai implementasi pemberdayaan perempuan dalam program CSR PT Vena Energy berdasarkan 3 dimensi pemberdayaan perempuan dalam perspektif Islam. Penelitian ini merupakan penelitian kualitatif deskriptif. Hasil penelitian ini menunjukkan bahwa program pemberdayaan yang dilakukan oleh PT Vena Energy dalam perspektif Islam: (1) Dimensi personal, pemerintah dan suami mendorong perempuan untuk bekerja. Dukungan material berupa pengadaan dan perbaikan alat produksi. (2) Dimensi relasional, PT Vena Energy memberikan pelatihan langsung dan link webinar online. PT Vena Energy juga melatih anggota untuk dapat mengambil keputusan dalam urusan rumah tangga. Pada dimensi Relasional, PT Vena Energy memberikan kesempatan kepada para anggota untuk tetap melanjutkan program pemberdayaan dan berwirausaha meskipun sudah bercerai. (3) Pada dimensi Masyarakat, untuk meningkatkan hubungan anggota, PT Vena Energy melakukan mediasi antara JBL dengan pemerintah setempat dan mengadakan MOU dengan retail modern, terakhir PT Vena Energy mendorong anggota untuk dapat menyampaikan pendapatnya melalui forum dan di luar forum dengan metode pelatihan sharing interaktif dan dari pihak desa menarik anggota untuk menjadi kader posyandu dan kader pembangunan.
Pengaruh Nilai Tukar Rupiah dan Jumlah Uang Beredar Terhadap Nilai Aktiva Bersih Reksa Dana Syariah Dengan Inflasi Sebagai Variabel Intervening Sarah Lutfiani; Diana Djuwita; Didi Sukardi
Journal of Applied Islamic Economics and Finance Vol. 5 No. 1 (2024): Journal of Applied Islamic Economics and Finance (Oktober 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i1.5752

Abstract

Kondisi ekonomi yang tidak stabil membuat NAB Reksa Dana syariah naik turun dalam 5 tahun terakhir. Namun hal ini tidak berlaku bagi PT Bahana TCW Investment Management yang mampu menjaga predikat “Best Overall Asset & Fund Manager” di tengah kondisi ekonomi yang tidak stabil. Oleh karena itu penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi NAB Reksa Dana Syariah Bahana USD Global Sharia Equities periode 2018-2022. Metode yang digunakan untuk penelitian ini adalah metode kuantitatif dengan teknik analisis data Partial Least Square (PLS) dengan memanfaatkan software SmartPLS 4. Hasil penelitian menunjukkan bahwa nilai tukar rupiah secara langsung berpengaruh signifikan pada inflasi, JUB secara langsung berpengaruh signifikan pada inflasi, nilai tukar rupiah secara langsung tidak berpengaruh signifikan pada NAB reksa dana syariah, JUB secara langsung berpengaruh signifikan pada NAB reksa dana syariah, inflasi secara langsung berpengaruh signifikan pada NAB reksa dana syariah, kemudian nilai tukar rupiah secara tidak langsung berpengaruh signifikan pada NAB reksa dana syariah melalui inflasi dan JUB secara tidak langsung berpengaruh signifikan terhadap NAB reksa dana syariah.
Pengaruh Zakat Online terhadap Efisiensi dan Transparansi Dana Zakat di Badan Amil Zakat Nasional (BAZNAS) Kota Semarang Miftahudin; Umam, Mirzalul; Hidayat, Alfian
Journal of Applied Islamic Economics and Finance Vol. 5 No. 1 (2024): Journal of Applied Islamic Economics and Finance (Oktober 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i1.5892

Abstract

This research was conducted with the aim of contributing to the understanding of the role of online zakat and analyzing the influence of online zakat on the efficiency and transparency of zakat fund management at BAZNAS Semarang City in improving the quality of service and encouraging community participation in conducting zakat online. This research uses a combination of qualitative and quantitative research. Data was obtained through interviews with informants at BAZNAS Semarang City, analysis of zakat fund management documents, and observation. The results of this research show that online zakat is 100% efficient as demonstrated by DMU (decision making unit) with a score and benchmark of 1 so that input factors are managed to produce output, namely zakat funds are collected and distributed optimally. Online zakat also increases the transparency of zakat fund management through: Clear Reporting, Accessibility of Information, Clear Use of Funds, Management Efficiency, and Use of Technology that makes it easier for muzaki and mustahik.
The Effect of Good Corporate Governance Mechanisms on Return On Assets in Healthcare Companies for the Period 2018-2022: Pengaruh Mekanisme Good Corporate Governance Terhadap Return On Assets Pada Perusahaan Healthcare Periode 2018-2022 Noer Ridha, Noorsyah Adi; Mufti, Fauzan Ali
Journal of Applied Islamic Economics and Finance Vol. 5 No. 1 (2024): Journal of Applied Islamic Economics and Finance (Oktober 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i1.6016

Abstract

This study aims to determine the effect of the Good Corporate Governance Mechanism proxied by the board of directors (DD), the proportion of women on the board of commissioners (PWDK), the proportion of women on the board of directors (PWDD), and the proportion of women on the audit committee (PWKA) on ROA in healthcare companies listed on the Indonesian Sharia Stock Index (ISSI) for the period 2018-2022. The population in this study used purposive sampling method with secondary data obtained from the annual reports of healthcare companies listed on ISSI for the period 2018-2022. This study uses descriptive analysis and panel data regression analysis using the E-views 12 analysis tool. From this study, it was found that the DD and PWDD variables had an effect on ROA while PWDK and PWKA had no effect on ROA.
Penerapan Metode Double Exponential Smoothing Brown Untuk Peramalan Indeks Pembangunan Manusia (IPM) Kabupaten Belitung Tahun 2023-2027: Application of Double Exponential Smoothing Brown Method for Forecasting Human Development Index (HDI) of Belitung Regency in 2023-2027 Syarmilati, Tasyah; Rifai, Nur Azizah Komara
Journal of Applied Islamic Economics and Finance Vol. 5 No. 1 (2024): Journal of Applied Islamic Economics and Finance (Oktober 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i1.6286

Abstract

The Belitung Regency Government aims to improve the quality of life of a just society, and the leading performance indicator is the Human Development Index. Therefore, the author wants to see a picture of the progress of aspects of the lives of the people of Belitung Regency by looking at the estimated value of the Human Development Index for the following five periods, especially from 2023 to 2027 using Human Development Index (HDI) data using the Double Exponential Smoothing Brown method. Based on the research that has been conducted, the author can conclude that the value of the Human Development Index (HDI) of Belitung Regency from 2023 to 2027 tends to have an increasing HDI value of 73.81, 74.29, 74.77, 75.25 and 75.73 respectively.
RANCANG BANGUN SISTEM PELAPORAN TRANSAKSI PADA PEMBELAJARAN LABORATORIUM BANK SYARIAH DARING Hermawan, Dadang; Mayasari, Ine; Ruhana, Nafisah
Journal of Applied Islamic Economics and Finance Vol. 5 No. 1 (2024): Journal of Applied Islamic Economics and Finance (Oktober 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i1.6349

Abstract

The use of the Islamic Bank Laboratory, D4 Islamic Finance Study Program must be able to carry out lectures following the demands of the industry. The practicum method requires all students to practice in finding the cause of a problem, proving the truth of a theory and concluding it. The practicum method can be carried out offline or online, which can make lectures more effective. The Islamic bank laboratory is generally used for practicum in Islamic bank application courses both manually and electronically. Existing applications have only been made up to the service product module in Islamic banks. To complete in accordance with the material taught in the electronic Islamic Banking Application course, as well as compatibility with those in the Islamic banking industry, there must be additional transaction reporting features from all fields in Islamic banks. The development of these features will improve the results of previous studies and is expected to be commercialized in the future. This research uses the Research and Development (R&D) research method with the following stages: Planning, Design, Scripting, Testing, Evaluation, and Reporting. The results showed that the transaction report feature in the electronic Islamic banking application has been made well so that it can be used by students in practicum activities.
Determinasi Kepemilikan Manajerial dan Institusi terhadap Kebijakan Dividen pada Perbankan Syariah di Indonesia Setiawan, Setiawan
Journal of Applied Islamic Economics and Finance Vol. 5 No. 1 (2024): Journal of Applied Islamic Economics and Finance (Oktober 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i1.6388

Abstract

This study examines the impact of managerial and institutional ownership on dividend policy in Indonesia’s Islamic banking sector. Managerial and institutional ownership serve as independent variables, with dividend policy, proxied by the Dividend Payout Ratio (DPR), as the dependent variable. Control variables include Return on Assets (ROA), bank size, bank age, and asset growth. The findings indicate that neither managerial nor institutional ownership significantly impacts dividend policy, suggesting that manager-owners are more likely to retain earnings to support long-term growth, while institutional investors prefer capital gains over cash dividends. Bank size shows a significant positive effect on DPR, indicating that larger banks tend to distribute a higher proportion of profits as dividends. These results align with theories suggesting that firms with higher funding needs retain earnings for reinvestment, supporting prior studies that managerial and institutional ownership are not significant determinants of dividend policy in Islamic banking.

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2024 2024


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