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Journal of Applied Islamic Economics and Finance

jaief
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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 259 Documents

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Analisis Modal Kerja Terhadap Profitabilitas Perusahaan Sub Sektor Kimia di Indeks Saham Syariah Nasya Ariesta Firdaus; Leni Nur Pratiwi; Setiawan Setiawan
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the relationship between Average Age of Inventory (AAI), Average Collection Period (ACP), Average Payment Period (APP) and Firm Size (FSz) variables on the Return On Asset (ROA) variable. The object of research is a chemical sub-sector company listed on Sharia Stock Index for the 2016-2020 period. The data analysis method used was multiple linear regression with panel data using EViews 9 software. The results showed that partially AAI and ACP variables had a negative and insignificant effect on ROA, while APP and FSz had a negative and insignificant effect on ROA. Simultaneously the variables AAI, ACP, APP and FSz have a positive and significant effect on ROA.

Analisis Pengaruh Faktor Internal dan Eksternal terhadap Non-Performing Financing pada Bank Pembiayaan Rakyat Syariah di Indonesia Nisa Arinda; Iwan Setiawan; Fifi Afiyanti Tripuspitorini
Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Besarnya rasio Non-Performing Financing (NPF) pada BPRS menjadi hal yang perlu diperhatikan mengingat BPRS memiliki peran yang penting dalam menggerakan perekonomian sektor riil dalam skala mikro karena menargetkan Unit Usaha Kecil Menengah (UMKM) sebagai objek pembiayaannya. Tingginya nilai NPF menunjukan indikator ketidakberhasilan bank tersebut dalam mengelola dana yang disalurkan pada masyarakat. Faktor internal berupa Capital Adequacy Ratio (CAR) dan Financing to Deposit Ratio (FDR), serta faktor eksternal berupa indikator makroekonomi seperti Inflasi dan BI-Rate. Penelitian ini bertujuan untuk mengetahui bagaimana faktor-faktor tersebut mempengaruhi pembiayaan macet (NPF) yang terdapat pada BPRS di Indonesia. Penelitian menggunakan data sekunder dengan metode analisis regresi linear berganda. Sampel data merupakan data keuangan bulanan BPRS di Indonesia pada Statistik Perbankan Syariah periode Januari 2015-Desember 2020. Hasil penelitian ini menyimpulkan bahwa faktor-faktor internal BPRS seperti CAR dan FDR berpengaruh signifikan negative terhadap NPF pada BPRS di Indonesia. Faktor eksternal berupa Inflasi berpengaruh signifikan positif terhadap NPF pada BPRS di Indonesia, sedangkan BI-Rate tidak berpengaruh terhadap NPF pada BPRS di Indonesia.

Pengaruh Dana Pihak Ketiga, Return on Aset dan Non-Performing Financing Terhadap Financing to Deposit Ratio Syiffa Nur Pratama; Hasbi Assidiki Mauluddi; Destian Arshad Darulmalshah Tamara
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the influence of Third Party Funds (DPK), Return On Asset (ROA) and Non Performing Financing (NPF) on the decrease in Financing to Deposit Ratio (FDR) at PT Bank Muamalat Indonesia. In this study, the data used in the form of secondary data in the form of Annual Financial Report of PT Bank Muamalat Indonesia for the period 2013-2020 published by Bank Muamalat Indonesia. Technical analysis used is multiple regression using SPSS software. The results obtained from this study indicate that simultaneously Third Party Funds (DPK), Return On Assets (ROA and Non Performing Financing (NPF) have a significant effect on the Financing to Deposit Ratio (FDR) at PT Bank Muamalat Indonesia. (DPK) and Return On Assets (ROA) have a significant effect on the Financing to Deposit Ratio (FDR) at PT Bank Muamalat Indonesia, while Non Performing Financing (NPF) has no significant effect on the Financing to Deposit Ratio (FDR) at PT Bank Muamalat Indonesia. This performance appraisal is expected to be used as a proposal for banks to maintain the composition of the level of liquidity that must be maintained. This performance assessment is expected to be used as a proposal for banks to maintain the composition of liquidity levels that must be maintained.

Analisis Komparatif Return Saham dan Dampak Faktor Makroekonomi Sebelum dan Selama Covid-19 Antara Perusahaan Pertambangan Syariah dan Konvensional di Bursa Efek Indonesia Fania Naurah Azizah; Muhamad Umar Mai; Tjetjep Djuwarsa
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The purpose of this study was to compare the stock returns of sharia and conventional mining companies before and during the covid-19 pandemic and to determine and analyze the effect of macroeconomic conditions on the stock returns of sharia and conventional mining companies before and during the covid-19 pandemic. The population of this study is the mining sector companies listed on the Indonesia Stock Exchange and included in the main listing board. The sample data was determined by purposive sampling method and resulted in a sample of 16 companies. Secondary data used in this study are stock prices, inflation, rupiah exchange rate, and foreign exchange reserves. The analytical methods used include Mann-Whitney U using SPSS 20 and path analysis using WarpPLS 7.0. The results that can be obtained from this study are that the stock returns of sharia and conventional mining companies both before and during covid did not show any significant differences. Furthermore, in the period before the covid-19 pandemic, inflation had a significant negative effect on Islamic stock returns, while positive and insignificant on conventional stock returns; the rupiah exchange rate has a negative and significant effect on the returns of the two groups of shares; and foreign exchange reserves have a significant negative effect on Islamic stock returns and insignificant negative on conventional stock returns. Meanwhile, during the covid-19 pandemic, inflation had a significant negative effect on stock returns of the two groups; the rupiah exchange rate has a significant negative effect on conventional stock returns and insignificant negative on sharia stock returns; then foreign exchange reserves have a significant negative effect on conventional stock returns and insignificant negative on Islamic stock returns.

Pengaruh BI Rate, Inflasi, dan Kurs Terhadap Nilai Aktiva Bersih Reksadana Syariah Campuran Mohammad Apriyanto; Diharpi Herli Setyowati; Ine Mayasari
Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The development of the Islamic finance industry in Indonesia has experienced a rapid increase, one of which is investment activities that occur in the capital market. Islamic mutual funds are an alternative for the public in investing. Mixed Sharia Mutual Funds are a form of product from sharia mutual funds that have less risk than other types of sharia mutual funds. The measuring instrument in sharia mutual fund investment is Net Asset Value (NAV). Things that can affect,the NAV of a sharia mutual,fund are the BI rate, Inflation, and the Exchange Rate. This study aims to determine the impact of these three variables on the NAV of Islamic mutual funds. Sources of data in the form of secondary data with purposive sampling method. This research uses multiplier,linear regression analys method. The results of this study indicate that the BI Rate and Inflation variables have’s a partially significant effect on the NAV of mixed sharia mutual fund, but the exchange rate variable has no partial significant effect on the NAV of mixed sharia mutual fund. The results also show that the BI Rate, Inflation and Exchange Rate have a simultaneous effect on the NAV of Islamic mutual funds.

Pengaruh Likuiditas Terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia Periode 2015-2020 R. Azky Afina Fasa; Ade Ali Nurdin; Fifi Afiyanti Tripuspitorini
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study is expected to determine and analyze the effect of liquidity on profitability at Islamic Commercial Banks (BUS) in Indonesia for the 2015-2020 period. The dependent variable used in this study is the profitability of Islamic commercial banks as proxied by Return on Assets (ROA) when the independent variables in this study are liquidity proxied by the Financing to Deposit Ratio (FDR), Liquid Assets to Total Assets (LATA) and Liquid Assets to Deposits (LAD). This study uses a population of Islamic Commercial Banks (BUS) in Indonesia then the sample used is purposive sampling with 10 Islamic Commercial Banks selected according to predetermined criteria. The data analysis method used was panel data with using EViews9 software. The results of this study indicate partial that LATA has a significant effect on ROA because it has a probability value < 0.05, namely 0.0241, while LAD and FDR have no significant effect on ROA because they have probability values > alpha 0.05, namely 0.6523 and 0.5704. Simultaneously, the three independent variables have a significant effect on the dependent variable.

Pengaruh Likuiditas, Leverage, Profitabilitas, Firm Size dan Growth Opportunity terhadap Hedging Sektor Farmasi, Industri Dasar dan Bahan Kimia pada Perusahaan ISSI Ratih Ratnaningsih; Destian Arshad Darulmalshah Tamara; Ine Mayasari
Journal of Applied Islamic Economics and Finance Vol 2 No 1 (2021): Journal of Applied Islamic Economics and Finance (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Pharmaceutical sector companies as well as basic industries and chemicals in Indonesia still depend on imports of medicinal raw materials using foreign currency. Forex fluctuations are unavoidable and one of the risk management for foreign exchange fluctuations is hedging. This study aims to determine and analyze the involvement of Current Ratio representing Liquidity, Debt to Equity Ratio representing Leverage, Ratio On Assets representing Profitability, Firm Size and Growth Opportunity to hedging case studies in Pharmaceutical Sector Companies and Basic and Industrial Industries. Chemicals indexed by the Indonesian Sharia Stock Index on 2015 – 2020. Purposive sampling method used for sample selection and logistic regression analysis. Result on this research, the concluded that in the Pharmaceutical Industry and Basic Industry and Chemicals listed in ISSI for the 2015-2020 period, the variables that affect the hedging decision making are Firm Size and Growth Opportunity

Pengaruh CR, DAR dan ROA terhadap Earning Per Share Perusahaan Properti dan Real Estate yang Terdaftar dalam Indeks Saham Syariah Indonesia Gayatri Aisyah Ardinindya; Tjetjep Djuarsa; Leni Nur Pratiwi
Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

In conducting this study, to determine the effect of the Current Ratio, Debt to Assets Ratio, Return on Assets to the Earning Per Share of property and real estate companies listed in ISSI. The sample in this study consisted of 12 property and real estate companies registered with ISSI. The data used was obtained from the official website of the Indonesia Stock Exchange, as well as the company's official website. The analytical method used is the panel data regression method using EViews 10 Software. The results obtained from this research are; CR partially positive and insignificant effect on EPS, DAR partially positive and not significant effect on EPS, ROA partially positive and significant effect on EPS, CR, DAR, and ROA simultaneously positiv and significant effect on EPS.

Pengaruh Dana Pihak Ketiga, Non Perfoming Financing, dan Inflasi terhadap Pembiayaan Mudharabah pada Bank Umum Syariah Dita Puspita; Benny Barnas; Radia Purbayati
Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the effect of Third Party Funds (TPF) (X1), Non Performing Financing (NPF) (X2), and Inflation (X3) on Mudharabah Financing (Y) at Islamic Commercial Banks in Indonesia. This study uses secondary data for the 2016-2020 period which is sourced from the official website of the Financial Services Authority and the Indonesian Central Statistics Agency. The analysis used is multiple linear regression analysis with quantitative methods. Simultaneously Third Party Funds (DPK), Non Performing Financing (NPF) and inflation simultaneously affect mudharabah financing. Partially, Third Party Funds (TPF) have a significant negative effect on mudharabah financing, Non-Performing Financing (NPF) has a significant positive effect on mudharabah financing, and inflation has no effect on mudharabah financing.

Pengaruh Sukuk dan Faktor Internal terhadap Profitabilitas Bank Syariah Renanta Ivana Nanda Rusmawan; Endang Hatma Juniwati; Ade Ali Nurdin
Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the impact Sukuk and Islamic bank internal factors on the profitability BRI Syariah. This study used secondary data using BRI Syariah quarterly reports for the years 2011-2020. The independent variable used is Sukuk, CAR, FDR, NPF, and BOPO and the dependent variable used is ROE which is used as a measure of the profitability of Islamic banks. This study uses the SPSS program and uses multiple linear regression analysis. The results showed that sukuk, NPF, CAR, FDR, and BOPO simultaneously had an effect on ROE. While partially the issuance of sukuk and FDR has no significant effect on ROE, and NPF, CAR, BOPO has a negative and significant effect on ROE BRI Syariah.

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Setiawan

Contact Email
setiawan@polban.ac.id

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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

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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

Abstract

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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