Journal of Applied Islamic Economics and 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.
Articles
259 Documents
<![CDATA[Pengaruh CAR, FDR, BOPO dan PDRB terhadap Non-Performing Financing pada Bank Umum Syariah BUMD di Indonesia ]]>
<![CDATA[Nurfadhila Tsania]]>;
<![CDATA[Destian Arshad Darulmalshah Tamara]]>;
<![CDATA[Setiawan Setiawan]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v2i3.3065
<![CDATA[The purpose of this study was to determine the influence of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Operational Expenses on Operational Financing (BOPO) and Gross Regional Domestic Product (GRDP) partially on Non-Performing Financing (NPF) in Sharia Bank of Municipally-Owned Corporations in Indonesia The data analysis technique used is path analysis. This study selected a sample with a purposive sampling method and selected three Islamic Commercial Banks to be used. The data used is secondary data sourced from the financial reports of Islamic Commercial Banks and the Central Statistics Agency which have been published and collected using documentation techniques or direct quotations. The results of this study indicate that CAR, FDR, and GRDP have no effect on NPF meanwhile BOPO has an effect on NPF.]]>
<![CDATA[Determinan Kecurangan Laporan Keuangan pada Bank Umum Syariah Periode 2014-2019 dalam Perspektif Fraud Triangle Theory ]]>
<![CDATA[Febril Des Saputra Dini]]>;
<![CDATA[Ine Mayasari]]>;
<![CDATA[Fatmi Hadiani]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v2i3.3069
<![CDATA[The development of Islamic Commercial Banks in Indonesia shows good numbers. This is an opportunity for parties related to banking institutions to ensure this potential can be utilized to be developed again. However, in fact there are still Islamic banks that are caught incases fraud which can damage or disrupt the potential development of Islamic banking. This study aims to analyze the determinants of financial statement fraud in Islamic Commercial Banks registered in OJK for the 2014-2019 period with perspective Fraud Triangle Theory. This research usesmethods library and internet research. The sampling technique is a saturated sample consisting of 12 Islamic banks registered with the OJK. The analysis method is regression path analysis. The expected result of this study is an equation that can describe the influence of the independent variables, namely financial stability, financial target, external pressure, financial needs, ineffective monitoring, and rationalization. the dependent variable, namely earnings management.]]>
<![CDATA[Pengaruh BI Rate, Tingkat Inflasi, dan Harga Emas terhadap Penyaluran Pembiayaan Gadai Emas di Bank Umum Syariah Indonesia ]]>
<![CDATA[Dhiya Azkia Dirgantari]]>;
<![CDATA[Benny Barnas]]>;
<![CDATA[Kristianingsih Kristianingsih]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v2i3.3071
<![CDATA[This study was conducted to analyze external factors of Sharia banks that are suspected to have an influence on the distribution of gold pawn financing namely the BI Rate, inflation rate and gold price. This research use gold pawn product of Bank BRI Syariah for the object research, there is Qardh Beragun Emas period 2015-2020. Data analysis is descriptive quantitative analysis with analysis technique use multiple linear regression method, hypothesis testing and classical assumption test. The result of this study indicate that BI Rate have no significant effect, Inflation Rate has a significant positive effect on gold pawn financing, Gold price has significant positive effect on gold pawn financing, and simultaneously BI Rate, inflation rate and gold pricehave significant effect on gold pawn financing.]]>
<![CDATA[Analisis Komparatif: Dampak Variabel Ekonomi Makro pada Kinerja Antara Reksa Dana Saham Syariah dan Konvensional di Otoritas Jasa Keuangan ]]>
<![CDATA[Muhamad Faisal Pasha Ridwan]]>;
<![CDATA[Muhamad Umar Mai]]>;
<![CDATA[Dadang Hermawan]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v2i3.3072
<![CDATA[This study aims to compare the performance of Islamic stock mutual funds and conventional stock mutual funds with different operating systems so that can be recommended for investors in choosing the type of mutual fund. This study also aims to determine the effect of macroeconomic factors on the performance of these equity funds. The sample used in this study were 5 investment manager companies that issued Islamic stock mutual fund products and conventional stock mutual funds in the 2010-2019 period and were selected through purposive sampling technique. This type of research is quantitative research. The data used is secondary data obtained from OJK published reports. The results of this study indicate that there is no significant difference between the performance of conventional equity mutual funds and Islamic stock mutual funds. In addition, three independent variables in the study, namely inflation rate, exchange rate, and interest rate have a significant effect on the performance of Islamic equity mutual funds. For conventional equity mutual funds, the results show that the inflation rate and interest rate variables have a significant effect, while the exchange rate variable has a negative but not statistically significant effect on the performance of conventional equity mutual funds.]]>
<![CDATA[Pengaruh Surat Berharga Syariah Negara Dan Penyaluran Pembiayaan Terhadap Profitabilitas Bank ]]>
<![CDATA[Muna Aulia Rahma]]>;
<![CDATA[Djoni Djatnika]]>;
<![CDATA[Benny Barnas]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 1 (2021): Journal of Applied Islamic Economics and Finance (October 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v2i1.3074
<![CDATA[This study aims to analyze the effect of investment ownership of Sovereign Sukuk (SBSN) and Financing Distribution on profitability which is proxied by Net Income Margin (NIM) at Bank Syariah Mandiri in the 2013-2020 periode. This research is associative because it aims to determine the influence and relations between two variables. The data used in this study are secondary data obtained from the quarterly financial reports of Bank Syariah Mandiri in the periode 2013-2020, data obtained from the Otoritas Jasa Keuangan (OJK) and other data related to the subject and object of research. This study uses multiple linear regression analysis method and the analytical tool used is SPSS version 25. The results show that simultaneously the variables of Sovereign Sukuk and Financing do not have a significant effect on Net Income Margin. Partially the SBSN variable does not have a significant effect on the NIM variable, as well as the Financing variable does not have a significant effect on the NIM variable.]]>
<![CDATA[Analisis Efisiensi Perusahaan Asuransi Umum dan Reasuransi Syariah di Indonesia Menggunakan Metode Data Envelopment Analysis ]]>
<![CDATA[Elsi Dwijayanti]]>;
<![CDATA[Dimas Sumitra Danisworo]]>;
<![CDATA[Hasbi Assidiki Mauluddi]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v2i3.3078
<![CDATA[This study aims to determine the level of efficiency in Sharia Non Life Insurance and Reinsurance Business in Indonesia using the Data Envelopment Analysis (DEA) method. The data used in this study are the financial statements of all Sharia Non Life Insurance and Reinsurance Business in Indonesia for the 2015-2019 period published by the Financial Services Authority in Indonesian Insurance Statistics every year (2015-2019). There are two variables used in this study, namely the input variable which includes capital, other operating expenses, general and administrative expenses, and marketing expenses and the output variable, namely gross contribution. The results of this study are Sharia Non Life Insurance and Reinsurance Business in Indonesia in Indonesia in 2015 had an efficiency level or efficiency value of 87%, in 2016 and 2017 the efficiency level was 100%, in 2018 it was 95% and in 2019 it was 84%.]]>
<![CDATA[Pengaruh Pendapatan, Religiuisitas, Pelayanan, dan Pemasaran Terhadap Profitabilitas Bank Syariah dengan Keputusan Nasabah Melakukan Pembiayaan Pemilikan Rumah Syariah Sebagai Variabel Intervening ]]>
<![CDATA[Riska Inggit Avianti]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v2i2.3216
<![CDATA[This study aims to determine the effect of income level, religiosity, service, and marketing on the profitability of Islamic banks with the customer's decision to finance Islamic home ownership (PPRS) as an intervention variable. The population in this study are Islamic bank customers in the city of Bandung who carry out Islamic home ownership financing. The sample in this study was 100 respondents. The research method used is quantitative research methods. This study uses primary data and secondary data obtained from the results of questionnaires and financial statements of each Islamic bank in Bandung. Data analysis in this study used the PLS method and the Sobel test using the SmartPLS 3.0 program]]>
<![CDATA[Analisis Kebutuhan Sistem Informasi Pembelajaran Daring pada Lab Bank Syariah Politeknik Negeri Bandung ]]>
<![CDATA[Diharpi Herli Setyowati]]>;
<![CDATA[Hasbi Assidiki Mauluddi]]>;
<![CDATA[Dimas Sumitra Danisworo]]>;
<![CDATA[Djoko Cahyo Utomo Lieharyani]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 1 (2021): Journal of Applied Islamic Economics and Finance (October 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v2i1.3446
<![CDATA[The main purpose of this study is to analyze the needs for the development of Islamic Bank Lab learning media. in Politeknik Negeri Bandung. The stages of research on needs analysis of teaching media development carried out were: data collection, data analysis and document review, identification of actors, and making use case diagrams. The analysis was carried out on the current system using PIECES analysis. The results of the PIECES analysis are made in tabular form. In addition, a functional and non-functional requirements analysis was also carried out. Identification of actors who will play a role in teaching media is described in the form of use case diagrams. The results of the PIECES analysis show that a system is needed that can accommodate practical learning in the lab. Islamic banks that can be accessed by students from anywhere in real time, fast and easy to use by all actors involved. Therefore, it is necessary to develop an information system as a learning medium in the Islamic Bank lab. Politeknik Negeri Bandung.]]>
<![CDATA[Pengaruh Brand Image dan Kepercayaan terhadap Loyalitas Deposan di BRI Syariah Kantor Cabang Suniaraja Bandung ]]>
<![CDATA[Jujun Jamaludin]]>;
<![CDATA[Asep Abdul Halim]]>;
<![CDATA[Linda Pratiwi]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 1 (2021): Journal of Applied Islamic Economics and Finance (October 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v2i1.3447
<![CDATA[This study aims to determine how the influence of Brand Image, trust on the loyalty of depositors at BRI Syariah KC Suniaraja Bandung, while the type of research is quantitative associative, the type of data is primary data and uses data collection in the form of observations, interviews, questionnaires and literature studies. The results showed that there was a significant influence between Brand Image on the loyalty of depositors at BRI Syariah KC Suniaraja Bandung with the results of the t test where the value of t count > t table (4.424 > 1.666) there was a significant influence between trust and loyalty of depositors at BRI Syariah KC Suniaraja Bandung with t test results where t count > t table (4.365 > 1.666), and simultaneously there is a significant influence between brand image and trust on depositor loyalty at BRI Syariah KC Suniaraja Bandung with f test results where f count > f table ( 17,177 > 3,128).]]>
<![CDATA[Pengaruh Non-Performing Financing dan Biaya Operasional Pendapatan Operasional terhadap Return on Assets di BMT Dana Ukhuwah Cabang Cicalengka ]]>
<![CDATA[Nur'aeni Nur'aeni]]>;
<![CDATA[Cyntia Dewi]]>;
<![CDATA[Vemy Suci Asih]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 1 (2021): Journal of Applied Islamic Economics and Finance (October 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v2i1.3505
<![CDATA[The purpose of this study is to explore the factors that affect the profitability of Baitul Maal wat Tamwil (BMT) Dana Ukhuwah Branch Cicalengka. The type of research used is associative quantitative research. In this study, it was obtained from the financial statements of BMT Dana Ukhuwah Period 2016-2020 in the form of Non-Performing Financing (NPF) data, Operational Costs of Operating Income (BOPO), and Return on Assets (ROA). The results showed that NPF had no significant effect on ROA, while BOPO had a significant effect on ROA. NPF and BOPO simultaneously have a significant effect on ROA.]]>
