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 Pemanfaatan Teknologi Informasi dan Handling Complaint Terhadap Minat Nasabah Menggunakan Internet Banking di Bank BRI Syariah Kantor Cabang Pembantu Majalaya ]]>
<![CDATA[Irma Monika Desi Deria]]>;
<![CDATA[Ryzki Wiryawan]]>
<![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.v2i2.3680
<![CDATA[This research is motivated by fluctuations in customer interest. Based on the results of the study, it shows that the cause of the fluctuation in customer interest is influenced by the use of Information Technology and Handling Complaints at Bank BRI Syariah Majalaya Sub-Branch Office. This study aims to determine how the influence of the use of information technology and complaint handling on customer interest in using internet banking at Bank BRI Syariah KCP Majalaya. Either partially or simultaneously. The object of this research is the use of information technology, complaint handling and customer interest at Bank BRI Syariah Majalaya Sub-Branch Office. As for the type of research using associative quantitative research and the type of data using primary data. Collecting data through observation, interviews, literature study and questionnaires. The sample in this study used probability sampling with a simple random sampling technique. The results of the study show that there is an effect of the use of information technology on customer interest with the results of the t test where the value of tcount > ttable (8,820 > 1.29471). There is an effect of handling complaints on customer interest with the results of the t-test where the value of tcount > ttable (7.147 > 1.29471). Simultaneously there is an effect of the use of information technology and complaint handling on customer interest with the results of the F test that Fcount > Ftable (39.249 > 4.95)]]>
<![CDATA[Implementasi Produk Pembiayaan Murabahah di Koperasi Syariah Berkah Kabupaten Bandung Barat ]]>
<![CDATA[Bambang Wisnuadhi]]>;
<![CDATA[Ine Mayasari]]>;
<![CDATA[Dimas Sumitra Danisworo]]>;
<![CDATA[Ghifari Munawar]]>;
<![CDATA[Hasbi Assidiki Mauluddi]]>;
<![CDATA[Lukmannul Hakim Firdaus]]>;
<![CDATA[Wendi Wirasta]]>
<![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.v2i2.3681
<![CDATA[Sharia cooperatives are mediators for providers of funds and users of funds so that borrowed funds can be used optimally. In sharia cooperatives there is financing whose purpose is to meet the needs of its members. Murabaha financing is the most preferred financing by members, usually used to meet consumptive needs. The purpose of this study was to determine the implementation of murabahah contracts in murabahah financing products in the Berkah Syariah Cooperative, West Bandung Regency. This research is a qualitative research with a case study approach. The data used in this study is the primary data of the Berkah Syariah Cooperative and for data collection techniques will use three events, namely, observation, interviews and documentation. Based on observations and interviews that have been conducted regarding the implementation of murabahah financing at the Berkah Syariah Cooperative, West Bandung Regency with the management of the Berkah Syariah Cooperative, it can be concluded that the Berkah Syariah Cooperative has implemented murabahah financing in accordance with sharia principles and in accordance with the DSN MUI fatwa no. 04/DSN-MUI/IV/2000.]]>
<![CDATA[Analisis Pengaruh NPF dan FDR terhadap Profitabilitas dengan CAR Sebagai Variabel Intervening ]]>
<![CDATA[Raihani Fauziah]]>;
<![CDATA[Muhamad Umar Mai]]>;
<![CDATA[Radia Purbayati]]>
<![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.v2i3.3726
<![CDATA[The background of this research is due to unstable fluctuations in ROA, which shows that Islamic banks have not been able to maintain their stability, so research on profitability is needed. This study aims to determine the effect of NPF, FDR, on profitability with CAR as the Intervening variable for the case study of Islamic Commercial Banks for the period 2011-2020. The data collection method is by accessing data on financial ratios of each bank through the OJK website with purposive sampling as the sample used. The research method is quantitative research and uses WarpPLS 8.0 software. The findings of this study are to contribute to BUS regarding the factors that affect the profitability of Islamic Commercial Banks. From this study, it was found that the NPF and FDR variables had a significant negative effect on profitability, while the CAR had a significant positive effect. The NPF variable has a significant negative effect on CAR and the FDR variable has a significant positive effect. Based on the results of the path analysis test, CAR is able to mediate the effect of NPF on profitability, while for FDR, CAR is not able to mediate the relationship of FDR to profitability.]]>
<![CDATA[Analisis Pengaruh Faktor Internal dan Faktor Eksternal terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah di Indonesia ]]>
<![CDATA[Elsa Oktaviani]]>;
<![CDATA[Muhamad Umar Mai]]>;
<![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.v2i3.3727
<![CDATA[This study aims to determine the magnitude of the influence of the variables FDR, NPF, Firm Size, Infalsi, and GDP on ROA at Rural Bank Syaria in Indonesia. The population used is Rural Bank Syaria registered with the OJK. The data used is secondary data derived from financial reports issued by OJK for the 2016-2020 period. The research method used is quantitative research with pane data regression analysis and is supported by Eviews 9 as a data processing application. The sample used in this study was 99 BPRS. From this study, the results obtained that simultaneously independent variables affect ROA. Partially the variabel FDR, firm size development and GDP have a positive and significant effect on ROA. The NPF variable partially has a negative and significant effect on ROA. And the inflation variable has no significant effect on ROA.]]>
<![CDATA[Pengaruh Financial Performance terhadap Zakat Perusahaan dengan ROA Sebagai Variabel Intervening pada Bank Umum Syariah di Indonesia ]]>
<![CDATA[Naila Shafia Hamid Alfani]]>;
<![CDATA[Mochamad Edman Syarief]]>;
<![CDATA[Rani Putri Kusuma Dewi]]>
<![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.v2i3.3730
<![CDATA[In 2016-2020 there was a phenomenon where ROA, the variables that affect ROA, and ZAKAT are fluctuated which made the authors interested in doing research again. Based on this phenomenon, this study aims to determine how the variables of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), and Financing to Deposite Ratio (FDR) influence the Return On Assets (ROA) and their effect on the Zakat Expenditure. The population used is Islamic Banks registered with the Financial Services Authority using purposive sampling. The software used in data processing is WarpPLS 7.0 using descriptive quantitative research methods. This study will provide an overview of how the influence of Conventional Financial Performance on Zakat Expenditure with profitability as the intervening variable. The results showed that ROA had a significant effect on ZAKAT and could mediate between CAR and NPF variables on ZAKAT. While the FDR variable has no effect on ROA and ZAKAT.]]>
<![CDATA[Pengaruh Kebijakan Modal Kerja terhadap Profitabilitas dan Nilai Perusahaan yang Terdaftar pada Jakarta Islamic Index ]]>
<![CDATA[Andzar Izzurrahman]]>;
<![CDATA[Mochamad Edman Syarief]]>;
<![CDATA[Iwan 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.v2i3.3733
<![CDATA[In this study, working capital policies measured by Working Capital Investment Policy (WCIP) and Working Capital Financing Policy (WCFP) affect the corporate performance (profitability and goodwill) of nine companies included in the Jakarta Islamic Index (JII). We are investigating the impact. Listed during the period 2014-2020. The analysis tool used is a descriptive statistical and path analysis method using the software program WarpPLS 7.0. The data used is obtained in the form of secondary data from the website www.idx.com and also refers to literature and references to previous studies. As a result, investment policy (WCIP) did not affect profitability, and financing policy (WCFP) did affect profitability, but profitability itself did not affect goodwill. Partially investment and financing policies (WCFP) affected goodwill. .. This study focuses on the company's current assets and liabilities, as it focuses on the working capital policy that the company uses to carry out its business.]]>
<![CDATA[Analisis Pengaruh Faktor Internal Bank Umum Syariah terhadap Index of Banking Crisis Periode 2013 - 2020 ]]>
<![CDATA[Mutiara Septiani Tasya]]>;
<![CDATA[Tjetjep Djuawarsa]]>;
<![CDATA[Fifi Afiyanti Tripuspitorini]]>
<![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.v2i3.3734
<![CDATA[This study aims to identify the resilience of Islamic commercial banks and examine the internal factors of Islamic banks that are thought to influence them. The resilience of Islamic commercial banks was identified using a modified banking crisis index (IBC) formed from the CAR and NPF ratio proxies, while hypothesis testing used WarpPLS as a tool to partially see the effect of Third-Party Funds, FDR, ROA, and BOPO to IBC. The sample of this research is 8 national private Islamic commercial banks in Indonesia for the period 2013-2020. As a result, 2019-2020 is a condition that has been identified as unable to withstand the crisis due to the disruption of the intermediation function. The results of the path analysis show that TPF has an insignificant negative effect, FDR has a significant positive effect, ROA has a significant negative effect, and BOPO has a significant negative effect on the Banking Crisis Index.]]>
<![CDATA[Pengaruh Informasi Laporan Arus Kas dan Kepemilikan Institusional Terhadap Volume Perdagangan Saham Perusahaan Kategori Jakarta Islamic Index ]]>
<![CDATA[Clarisa Nabila Putri]]>;
<![CDATA[Destian Arshad Darulmalshah Tamara]]>;
<![CDATA[Nur'aeni Nur'aeni]]>
<![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.v2i3.3735
<![CDATA[The research was to ascertain how cash flow statement information and institutional ownership affected the amount of stock trading. The method used is a quantitative research methods with descriptive and associative methodologies. The object of research in this study is the Jakarta Islamic Index with a period from 2016 to 2020. Purposive sampling was used to determine the sample data, and a total of 12 companies made up the sample. Secondary data from the annual financial reports of the companies obtained from each company's official website, the IDX, and the OJK were used in this study. Panel data regression analysis statistical using statistical data processing tools is the study model employed. The results of this research are the variables of cash flow, operating, investment, and financing cash flows, institutional ownership, have no simultaneous impact on stocks trading volume. However, only institutional ownership partially has no effect on stocks trading volume.]]>
<![CDATA[Analisis Determinan Kebijakan Dividen Perusahaan Consumer Non-Cyclicals yang Terdaftar di Indeks Saham Syariah Indonesia ]]>
<![CDATA[Faisal Ihsannuddin]]>;
<![CDATA[Kristianingsih Kristianingsih]]>;
<![CDATA[Hazma Hazma]]>
<![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.v2i3.3736
<![CDATA[The purpose of this study was to determine the factors that influence dividend policy. This study examines the effect of leverage as measured by the Debt to Equity Ratio, free cash flow, and collateralizable assets on dividend policy as measured by the Dividend Payout Ratio. The type of research used is quantitative research, and the population used in this study is non-cyclical consumer companies that are members of the ISSI for the 2016-2020 period. Obtained as many as 16 companies that meet the criteria to be used as research samples. The data analysis technique used is multiple linear regression analysis on panel data. The results showed that partially, Leverage and Free Cash Flow had a negative and insignificant effect on Dividend Policy, while Collateralizable Assets had no significant positive effect on Dividend Policy. In addition, dividend policy is affected by Leverage, Free Cash Flow and Collateralizable Assets simultaneously.]]>
<![CDATA[Improving SME Performance in Salatiga City: Integrating Islamic Leadership and Innovation Models ]]>
<![CDATA[Yudha Trishananto]]>;
<![CDATA[Esa Dilla Maulani]]>;
<![CDATA[Dinda Inti Nur Arianti]]>;
<![CDATA[Ulfah Nurul Fauziah]]>
<![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.v2i3.4095
<![CDATA[This study aims to examine the relationship between Islamic leadership, innovation, and performance of small and medium enterprises (SMEs) in Indonesia, especially in the city of Salatiga. In this study, the main research is on innovation as a mediation between Islamic leadership and SME performance. The population in this study were all SMEs in the city of Salatiga with a sample of 100 respondents. The tool used to analyze the data in this study used SPSS version 24. Sobel test was used to test whether the variables could mediate or not. This study concludes that Islamic leadership has a direct effect on the performance of SMEs and innovation, innovation has a direct effect on the performance of SMEs, and innovation can mediate the relationship between Islamic leadership and SME performance. The originality of this study is the mediating effect of innovation in the relationship between Islamic leadership and the performance of SMEs in the location of the city of Salatiga does not yet exist for this relationship.]]>
