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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 259 Documents
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Pengaruh Kebijakan Utang, Ukuran Perusahaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan Sri Hartanti Nuryatin; Leni Nur Pratiwi; Setiawan Setiawan; Rama Dhonal
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3848

Abstract

This study aims to identify and examine the factors that influence the company's value through the company's internal, including Company Policy, Debt Policy, and Company Size on Company Value in property and real estate listed on the Indonesian Sharia Stock Index (ISSI). This study uses a quantitative approach with secondary data, the number of samples is 10 companies that meet the research criteria using the purposive sampling method with annual financial reports for 2016-2020, so that 50 observational data are obtained. The data analysis technique used is panel data regression analysis with EViews version 9 analysis tool. The results of this study indicate that dividend policy does not affect firm value. Furthermore, debt policy has a significant effect in a positive direction on firm value. While the size of the company has a significant effect in a negative direction.
Pengaruh DPK, NPF, CAR, ROA, dan REO Pada Pembiayaan yang Disalurkan BPRS di Indonesia Chanda Fawwaz Mahesa; Mochamad Edman Syarief; Anita Putri; Raya Puspita Sari Hasibuan
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3849

Abstract

This study examines the factors that influence the distribution of financing in islamic rural banks in Indonesia. These factors include Third Party Funds (DPK), Non Performing Financing (NPF), Capital Adequacy Ratio (CAR), Return on Assets (ROA), and Rasio efisiensi Operasional (REO). The population and sample used in this study are all of Islamic rural banks in Indonesia. The data used is secondary data in annual financial reports published by financial servives authority of Indonesia on it is official website for 2015-2020 period. Quantitative is the method used in this research with multiple regression processed through the Eviews version 9 program as the data processing application. The results of the analysis show that partially DPK, ROA, and REO have positive and significant influence to financing, while CAR and NPF partially have no influence to financing.
Performance Assessment of Sharia Commercial Banks in Indonesia based on Sharia Maqashid Index (Case Study on Three Selected Banks 2015-2021) Aulia Rahmawati Zulfa; Ruhadi Ruhadi; Kristianingsih Kristianingsih
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3850

Abstract

This purpose of this study was to determine the performance of selected Islamic commercial banks in Indonesia using the Maqashid Syariah Index. The type of data used is secondary data obtained from the financial statements of each sample of Islamic commercial banks, namely Bank Muamalat, BCA Syariah, and BJB Syariah during the 2015-2021 periods. This research is a descriptive quantitative research using descriptive statistical analysis and the Simple Additive Weighting method. The results of this study are that BCA Syariah has the highest sharia maqashid index measurement results (39,56%) when compared to Bank Muamalat (38,40%) and BJB Syariah (35,58%). From the calculation results, there are no Islamic commercial banks that can consistently achieve high scores on each performance ratio assessment.
Analisis Komparatif Kinerja Keuangan Bank Syariah Sebelum dan Selama Pandemi Covid-19 Muhammad Rif'at Wijdan; Tjetjep Djuwarsa; Benny Barnas
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3854

Abstract

The entry of Covid-19 into Indonesia caused a decline in economic growth in Indonesia and disruption to the banking sector, resulting in the risk of declining profitability, liquidity difficulties, decreased profitability, and growth that slowed down the decline in bank performance. The purpose of this study was to compare the differences in the financial performance of Islamic banking before and during the COVID-19 pandemic. In this study used financial performance ratios, financial performance consists of FDR, CAR, NPF, BOPO and ROA. The population of this study were eight Islamic banks listed at the OJK. The discussion was carried out using multiple linear regression and the Sing-Wilcoxon difference test. The results showed that there was an effect of CAR, NPF, and BOPO except FDR on ROA, and there were also significant differences that were not shown by CAR, while ROA, NPF, BOPO, and FDR showed significant differences before and during Covid-19 . From these results, it can be said that there is an impact of Covid-19 on the financial performance of Islamic banks in Indonesia.
Analisis Pengaruh Mekanisme Internal Good Corporate Governance Terhadap Profitabilitas Perusahaan Rekha Dwi Anggraeni; Benny Barnas; Radia Purbayati
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3862

Abstract

This study aims to determine the effect of the Internal Good Corporate Governance Mechanism proxied by the Board of Directors, Board of Commissioners, Independent Commissioner, and Audit Committee on Profitability as measured by ROA and ROE. The data used is secondary data obtained from 14 Annual Reports of companies that are members of the infrastructure, utilities, and transportation sectors registered at ISSI for the period 2016–2020.The research method used is quantitative research with panel data regression analysis. The results of this study indicate that the Board of Directors, Board of Commissioners, Independent Commissioner, and the Audit Committee simultaneously have no effect on ROA and ROE. Meanwhile, the partial test results show that on the dependent variable of ROA, only the Independent Commissioner has a positive and significant influence on ROA. Meanwhile, for the dependent variable ROE, there is no independent variable that has an effect on ROE.
Analisis Faktor-Faktor Yang Mempengaruhi Laba Perusahaan Asuransi Umum Unit Usaha Syariah di Indonesia Dwi Ayu Fitrianty; Fatmi Hadiani; Setiawan Setiawan; Hendra Sanjaya Kusno
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3867

Abstract

Sharia business unit general insurance companies in 2017-2018 experienced a decline in performance. The decline in profits experienced must be known and what factors influence it. This study aims to analyze the effect of premium income, Risk-Based Capital, underwriting results, claim expenses, and operating costs on the profits of general insurance companies of sharia business units in Indonesia for the 2015-2020 period. This study uses panel data regression analysis with a quantitative approach using the Eviews 9 data processing application. Data were collected using the documentation method (secondary data) of 10 general insurance companies and Islamic business units in Indonesia registered with the OJK from 2015 to 2020. The results showed that simultaneously premium income, Risk-Based Capital, underwriting results, claims expenses, and operating costs had a significant effect on profits. Partially, premium income has a negative and significant effect on profit, while Risk-Based Capital, claims expense, and operating costs have a positive and significant effect on profit. Then the underwriting results have no significant effect on profits.
Perancangan Aplikasi Sistem Informasi Keuangan Berbasis Web: Studi Kasus di Lembaga Keuangan Mikro Syariah Al-Falah POLBAN Qornan Al-Izzatul 'Ulya; Ine Mayasari; Hamdani Arifulsyah; Heri Ribut Yuliantoro
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3871

Abstract

The purpose of this research is to produce an accounting information system application that will provide information related to member data, savings data and recording of savings and loan transactions at the Al-Falah Polban Syariah Microfinance Institution. Other goals include making it easier to record financial transactions, presenting reports on cash deposits, cash withdrawals, member data, savings data, and general journals at the Al-Falah Polban Sharia Microfinance Institution. And find out whether the application of this research can help the company's performance to be better and more efficient or not. This research methodology uses research and development (R&D) methods, namely processes or steps that develop new products or improve existing products that can be accounted for. According to other sources, research and development methods are research methods used to make certain products and test the effectiveness of those products. The product in question can be in the form of software or computer programs, as well as hardware, such as tools, books, modules, or other equipment. The results of the questionnaire distributed to users, this LKMS information system application is included in the very good category, which means that by using this application, recording financial data, making savings and loan transaction reports, member data, savings data, and general journals is faster and more accurate.
Pengaruh Pembiayaan UMKM, CAR, dan NPF Terhadap Return on Assets Bank Umum Syariah di Indonesia Hani Nuraeni; Fifi Afiyanti Tripuspitorini; Rosma Pakpahan
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3876

Abstract

MSME financing and CAR are expected to increase the profit of Islamic banks. NPF is a factor that is thought to reduce profits. This study was to determine the effect of MSME financing in the working capital and investment categories, the effect of CAR, and the effect of NPF for Islamic Commercial Banks in Indonesia on ROA. This study uses a descriptive-quantitative method that analyzes secondary data, namely the monthly financial ratios, with multiple linear regression data analysis methods. The results showed that partially the MSME financing variable in the working capital and investment categories did not have a significant effect on ROA, while CAR had a positive and significant effect on ROA, and NPF had no significant effect on ROA. Simultaneously, the variables PUMKM, CAR, and NPF have a positive and significant effect on ROA. The variables PUMKM, CAR, and NPF have a contribution to explaining the profitability of 85.55%.
Pengaruh DPK, FDR, NPF, dan SBIS Terhadap Pembiayaan UMKM pada BUS di Indonesia Anisa Galih Wulandari; Iwan Setiawan; Ade Ali Nurdin
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3879

Abstract

This study aims to determine the effect of TPF, NPF, FDR and BICS on MSME financing in the observation period, namely January 2014-September 2021.The analytical method used in this study is used in this study is multiple linear regression analysis using the eviews 12 program. The results show that TPF, NPF, FDR and SBIS simultaneously have a significant effect on MSME financing at Islamic Commercial Banks in Indonesia for the period January 2014 - September 2021. And the DPK variable, FDR, NPF and SBIS have a positive partial influence on the financing of Micro, Small and Medium Enterprises at Islamic Commercial Banks in Indonesia for the period January 2014 - September 2021.
Komparasi Islamicity Performance Index Sebelum dan Selama Pandemi Covid-19 Serta Dampak Faktor Makroekonomi Pada Bank Umum Syariah di Indonesia Nahlarriva Zackia; Muhamad Umar Mai; Setiawan Setiawan; Nurhadi Kamaluddin
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3883

Abstract

The Covid-19 pandemic that took place in Indonesia has affected all sectors of life, especially the economic sector. The impact on macroeconomic conditions can be seen from the decline in inflation rates, Gross Domestic Product (GDP), and interest rates as well as rising unemployment rates. The purpose of this study was to compare the Islamicity Performance Index of Islamic Commercial Banks (BUS) before and during Covid-19 and to determine the magnitude of the influence of macroeconomic conditions on the Islamicity Performance Index. This research is a quantitative research with secondary data, the number of samples is 10 BUS selected using purposive sampling method. The research methods used include paired sample t-test and panel data regression analysis. The results of this study indicate that together the independent variables have an effect on the Islamicity Performance Index. Partially, the variables of GDP and unemployment have a negative and significant effect on the Islamicity Performance Index. While the inflation variable and the BI Rate have no significant effect on the Islamicity Performance Index

Page 14 of 26 | Total Record : 259

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