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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. 5 No. 2 (2025): Journal of Applied Islamic Economics and Finance (Februari 2025)" : 10 Documents clear
The Influence of Islamic Financial Literacy, Social Environment, and Public Perception on the Interest in Using Islamic Banking Products Pebrianti, Gita Nuralipah; Syarief, Mochamad Edman
Journal of Applied Islamic Economics and Finance Vol. 5 No. 2 (2025): Journal of Applied Islamic Economics and Finance (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i2.6738

Abstract

This study aims to analyze the influence of Islamic financial literacy, social environment, and public perception on the interest in using Islamic banking products among Muslim communities, particularly Generation Z in the Greater Bandung area. Data was collected through an online questionnaire distributed using a purposive sampling method, resulting in a total of 214 respondents. The data were analyzed using the Structural Equation Modeling (SEM) approach with the WarpPLS application to examine the relationships between the studied variables. The results indicate that Islamic financial literacy, social environment, and public perception significantly influence public interest in using Islamic banking products. These findings contribute significantly to the development of marketing strategies and Islamic financial education, particularly in the Greater Bandung area. The study also recommends enhancing Islamic financial literacy, strengthening the influence of the social environment, and managing positive public perception as strategic steps to expand the market share of Islamic banks in Indonesia.
Effect of Leverage and Liquidity on the Profitability of Islamic Banks in Indonesia for the 2014-2023 Period Herdianti, Hera; Setiawan, Iwan
Journal of Applied Islamic Economics and Finance Vol. 5 No. 2 (2025): Journal of Applied Islamic Economics and Finance (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i2.6750

Abstract

This study aims to examine the impact of liquidity and leverage on the profitability of the Islamic commercial banking industry in Indonesia from 2014 to 2023, using empirical analysis based on Trade-Off Theory. Leverage is measured by the Debt to Assets Ratio (DAR), while liquidity is represented by the Current Ratio (CR) and Financing to Deposit Ratio (FDR). Profitability is assessed through Return on Assets (ROA). The research utilizes secondary data from annual financial statements of 10 Islamic commercial banks registered with the Financial Services Authority (OJK). Due to limited data availability, non-probability sampling was employed. A quantitative explanatory approach with panel data regression was used for analysis. Results indicate that collectively, DAR, CR, and FDR significantly affect profitability. However, individually, only DAR has a significant influence, while CR and FDR do not. These findings update the understanding of profitability determinants in Indonesia’s Islamic banking sector.
Green Banking and Sharia Compliance: Their Role in Enhancing the Financial Performance of Islamic Banks in Indonesia Fatimah, Icha Nurul; Hadiani, Fatmi
Journal of Applied Islamic Economics and Finance Vol. 5 No. 2 (2025): Journal of Applied Islamic Economics and Finance (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i2.6751

Abstract

The impetus for this research stems from the rise in the number of Islamic banks in Indonesia, which has given rise to concerns regarding the consistency of these banks' commitment to sustainable financial practices and sharia compliance. The aim of this study is to examine and assess the impact of Green Banking and Sharia Compliance on the financial performance of Islamic commercial banks in Indonesia during the period from 2020 to 2024. This study uses quantitative methods, including panel data regression analysis, and the sample consists of Islamic commercial banks registered and operating in the OJK during 2020-2024, with a total of 11 BUS. The results of the hypothesis testing show that the Profit Sharing Ratio, the Equitable Distribution Ratio and the Islamic Income Ratio have a significant effect on Return On Assets, but the Green Coin Rating and the Zakat Performance Ratio have no effect on Return On Assets.
The Effect of Premium Income and Investment Returns on the Underwriting of Tabarru Funds in Sharia Insurance Companies in Indonesia for the 2019–2023 Period Muharomah, Jamilah; Tripuspitorini, Fifi Afiyanti
Journal of Applied Islamic Economics and Finance Vol. 5 No. 2 (2025): Journal of Applied Islamic Economics and Finance (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i2.6752

Abstract

This study aims to analyze the effect of premium income and investment returns on the underwriting of tabarru funds in sharia life insurance companies in Indonesia during the period 2019–2023. The background of this research is the decline in the growth of sharia insurance assets due to the Covid-19 pandemic which causes an imbalance between increased premium income and decreased investment returns. Data was obtained from the annual financial statements of 15 sharia life insurance companies selected through purposive sampling from 30 companies registered with Sharia Insurance Association (AASI). The method used is panel data regression analysis. The results of the study show that both partially and simultaneously, premium income and investment returns have a positive and significant effect on the underwriting of tabarru funds. This research is expected to support a more optimal management of tabarru funds and in accordance with sharia principles.
The Influence of the Board of Commissioners Composition on Dividend Policy Islamic Commercial Banks in Indonesia for the 2016-2023 Period Ramdani, Novia Cahaya; Tamara, Destian Arshad Darulmalshah
Journal of Applied Islamic Economics and Finance Vol. 5 No. 2 (2025): Journal of Applied Islamic Economics and Finance (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i2.6753

Abstract

The profits of Sharia Commercial Banks in Indonesia have continued to grow; however, these banks rarely distribute dividends. This condition highlights the important role of the Board of Commissioners in shaping dividend policies. This study aims to examine the effect of the composition of the Board of Commissioners on the dividend policy of Sharia Commercial Banks in Indonesia during the 2016–2023 period. A quantitative approach was employed using the Tobit model, with secondary data as the data source. The study applied saturated sampling, resulting in 16 Sharia Commercial Banks as the research sample. The findings reveal that the age of the board of commissioners has a significant positive impact on dividend policy. In contrast, the board size, proportion of independent commissioners, and frequency of board meetings do not have a significant effect. Nonetheless, when considered collectively, these four independent variables simultaneously influence the dividend policy adopted by the banks.
Analysis of the Effect of FDR, BOPO, ROA and Inflation on Non-Performing Financing at Islamic Rural Banks in Java for the 2020-2023 Period Natasya, Putri Aulia; Ruhadi, Ruhadi
Journal of Applied Islamic Economics and Finance Vol. 5 No. 2 (2025): Journal of Applied Islamic Economics and Finance (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i2.6754

Abstract

This study analyzes the effect of financial performance ratios and macroeconomic indicators on the asset quality of Sharia Rural Banks (BPRS) in Java, using panel data from 78 BPRS for the period 2020–2023 selected through purposive sampling. Financial performance ratios are measured using FDR, BOPO, and ROA, while macroeconomic indicators are represented by the inflation rate. Asset quality is proxied by Non-Performing Financing (NPF). The analysis was conducted using panel data regression methods. The results of the study indicate that FDR, BOPO, ROA, and inflation simultaneously have a significant effect on NPF. However, only FDR and ROA have a significant positive effect on NPF, while BOPO and inflation do not show a significant effect.
Analysis of Financial Performance (Leverage, Company Size, and Profitability) in Sharia Insurance Companies Listed on the OJK for the 2020–2022 Period Aini, Risma Nurul; Kristianingsih, Kristianingsih
Journal of Applied Islamic Economics and Finance Vol. 5 No. 2 (2025): Journal of Applied Islamic Economics and Finance (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i2.6755

Abstract

This study aims to analyze the financial performance of Islamic insurance companies in Indonesia based on leverage, company size, and profitability for the 2020–2022 period. Amidst the economic instability caused by the COVID-19 pandemic, fluctuations in profitability were observed, particularly in Return on Assets (ROA). Using the Vector Autoregressive (VAR) method, this quantitative study evaluated data from 37 Islamic insurance companies registered with the Financial Services Authority (OJK). Results revealed a short-run relationship among variables with no cointegration in the long term. Leverage and firm size significantly influence profitability, with shocks and dynamic interactions mapped through impulse response and variance decomposition analysis.
Analysis of the Effect of Islamic Capital Market and Islamic Banking Financing on Economic Growth in Indonesia Putri, Salsa Erika; Mayasari, Ine
Journal of Applied Islamic Economics and Finance Vol. 5 No. 2 (2025): Journal of Applied Islamic Economics and Finance (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i2.6756

Abstract

This study aims to analyze the influence of Islamic financial instruments on Indonesia’s economic growth from 2014 to 2024. The study includes Islamic stocks, sukuk, Islamic mutual funds, and Islamic banking financing. The method used is Vector Error Correction Model (VECM), which observes both short-term and long-term relationships. The results indicate that only Islamic stocks have a significant long-term positive effect on economic growth, while sukuk, mutual funds, and Islamic banking financing have yet to show significant impact. The findings suggest a need to enhance the role of Islamic financial instruments through deeper market integration and increased retail investor participation to better support national economic growth.
The Effect of Sharia Financial Inclusion on Gross Regional Domestic Product in Indonesia for the 2019-2023 Period Rizkia, Tita; Nurdin, Ade Ali
Journal of Applied Islamic Economics and Finance Vol. 5 No. 2 (2025): Journal of Applied Islamic Economics and Finance (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i2.6757

Abstract

This study aims to analyze the influence of Sharia financial inclusion on the Gross Regional Domestic Product (GRDP) in Indonesia from 2019 to 2023. Sharia financial inclusion is measured using three main dimensions: accessibility, availability, and usage, proxied by indicators from Sharia Commercial Banks (BUS), Sharia Business Units (UUS), and Sharia People's Financing Banks (BPRS) across 33 provinces. This quantitative study uses secondary data from OJK, Bank Indonesia, and BPS, and applies panel data regression via STATA 17. The findings show that both partial and simultaneous influences of the inclusion dimensions significantly affect GRDP growth. These results imply that improving access, availability, and usage of Sharia financial services is crucial for boosting regional economic development and achieving Indonesia's vision as a global Islamic economic hub.
The Effect of Financial Literacy, Income, and Risk Perception on Investment Decisions in Gold Installment Products among Generation Z in the Bandung Metropolitan Area Nuryani, Wulan; Mauluddi, Hasbi Assidiki
Journal of Applied Islamic Economics and Finance Vol. 5 No. 2 (2025): Journal of Applied Islamic Economics and Finance (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i2.6771

Abstract

The objective of this study is to determine the influence of financial literacy, income, and risk perception on gold investment decisions among Generation Z in the Greater Bandung area. Financial literacy is measured through knowledge and behavior, income is measured through salary/wages, and risk perception is measured through fraud risk. The research method used is quantitative, employing purposive sampling and data collection via a questionnaire, yielding 100 respondents, with results calculated using the Lemeshow formula. Data analysis was conducted using SEMPLS with the SmartPLS application to determine how financial literacy, income, and risk perception collectively influence gold investment decisions. Descriptive quantitative analysis was used to explain the phenomena studied in this research. It is hoped that the researcher can provide an understanding of financial literacy, income, and risk perception in relation to gold investment decisions. This study found that financial literacy influences gold investment decisions, income influences gold investment decisions, and risk perception influences gold investment decisions.

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