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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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An Analysis of the Determinants of Non-Performing Financing in Islamic Commercial Banks in Indonesia during the 2015–2024 Period Utami, Adinda Putri Wulandari; Juniwati, Endang Hatma; Pakpahan, Rosma; Nugraha, Hanafi; Hazma, Hazma
Journal of Applied Islamic Economics and Finance Vol. 6 No. 1 (2025): Journal of Applied Islamic Economics and Finance (Oktober 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i1.6773

Abstract

Non Performing Financing is one of the important indicators in assessing the financial health of Islamic Commercial Banks. This study aims to determine the magnitude of the influence of FDR, BOPO, Net Imbalan, Inflation, and Exchange Rate on Non Performing Financing which is proxied by the NPF ratio. This study uses a quantitative approach with a descriptive method, and the data analysis technique used is panel data regression analysis. The population in this study includes Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK) during the period 2015–2024. The data used is secondary data in the form of a combination of time series and cross-section data, where the bank's quarterly reports are obtained from the official websites of each bank. Data related to inflation and exchange rates are obtained from the official website of Bank Indonesia. The results of this study indicate that FDR and BOPO have a significant positive effect on the NPF ratio. Meanwhile, the Exchange Rate (Kurs) has a significant negative effect on the NPF ratio. Net Imbalan and Inflation do not have a significant effect on the NPF ratio. Simultaneously, all independent variables influence the NPF ratio. The results of this study are expected to provide contributions in the form of useful insights for bank management, especially in managing financing risks. Thus, this study is expected to be able to support the improvement of the stability and performance of Islamic Commercial Banking in Indonesia.
Financial Performance Analysis of Islamic Commercial Banks in Indonesia Using the Sharia Conformity and Profitability (SCnP) Method during the 2019–2023 Period Fransiska, Alda Tri; Nurdin, Ade Ali; Setiawan, Setiawan; Nuryati, Neneng
Journal of Applied Islamic Economics and Finance Vol. 6 No. 1 (2025): Journal of Applied Islamic Economics and Finance (Oktober 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i1.6774

Abstract

As Islamic banking develops in Indonesia, its sharia compliance needs to be measured. This study aims to determine the financial performance of Islamic commercial banks in Indonesia using the Sharia Conformity and Profitability (SCNP) model. The financial performance of Islamic commercial banks is measured using the ratios in the Sharia Conformity and Profitability (SCNP) model, including Islamic Investment, Islamic Income, Profit Sharing Ratio, Return on Assets (ROA), Return on Equity, and Net Profit Margin (NPM). The data collection technique used is the documentation technique, in this study the author uses the Annual Financial Report document or Annual Report published on the official website of each Islamic Commercial Bank. The number of samples is 7 Islamic Commercial Banks in Indonesia. Data will be processed using Microsoft Excel. The method used in this study is quantitative research with a descriptive approach. The results of the study have been conducted using the Sharia Conformity method with four quadrants, namely the Upper Right Quadrant (URQ), Lower Right Quadrant (LRQ), and Upper Left Quadrant (ULQ).
The Influence of Sharia Supervisory Board Characteristics on the Maqashid Shariah Index in Islamic Commercial Banks Setianingsih, Ratih; Mai, Muhamad Umar; Ruhana, Nafisah; Putranda, Muhammad Imaduddin; Sumiyati, Sumiyati
Journal of Applied Islamic Economics and Finance Vol. 6 No. 1 (2025): Journal of Applied Islamic Economics and Finance (Oktober 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i1.6775

Abstract

This study aims to analyze the effect of the characteristics of the Sharia Supervisory Board on the Maqashid Syariah Index at Islamic commercial banks in Indonesia for the period 2014-2023. This study uses a quantitative method, descriptive approach, with the sample being the entire population of this study, namely all Islamic commercial banks in Indonesia registered with the OJK during the period 2014-2023, a many of 16 Islamic commercial banks. Hypothesis testing in this study uses panel data regression analysis and Stata 17 as a tool. The results showed that age has a significant positive effect on the Maqashid Syariah Index. In contrast, size, tenure, and proportion of women have a significant negative effect on the Maqashid Syariah Index. Meanwhile, the frequency of meetings has no effect on the Maqashid Syariah Index.
Comparative Analysis of ROA, ROE, and GDP on Stock Returns in Sharia and Non-Sharia Food & Beverage Firms Prasetyo, Bintang Dwi; Tripuspitorini, Fifi Afiyanti; Purbayati, Radia; Kusnadi, Hani Kustyanti; Nuzul, Dinda Amanda Ainun
Journal of Applied Islamic Economics and Finance Vol. 6 No. 1 (2025): Journal of Applied Islamic Economics and Finance (Oktober 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i1.6778

Abstract

This study examines the comparative influence of Return on Assets (ROA), Return on Equity (ROE), and Gross Domestic Product (GDP) on stock returns in sharia-compliant and non-sharia food and beverage companies listed on the Indonesia Stock Exchange (IDX) and the Indonesia Sharia Stock Index (ISSI) from 2020 to 2023. Using a quantitative descriptive method, the research applies panel data regression analysis with EViews 12 on secondary data obtained from annual reports and the Central Statistics Agency (BPS). The study sample comprises 10 sharia and 8 non-sharia companies selected through purposive sampling. The findings show that for sharia companies, ROA significantly affects stock returns, while ROE and GDP do not. In contrast, for non-sharia companies, none of the variables significantly affect stock returns. These results indicate a divergence in stock return determinants based on the company’s sharia status. The study provides insights for investors and companies in managing financial performance and investment decisions.
Sharia Compliance through Non-Halal Income: The Influence of the Sharia Supervisory Board, Independent Commissioners, and Institutional Ownership in Indonesian Islamic Commercial Banks (2014–2024) Gurnita, Ligar; Setiawan, Iwan; Hadiani, Fatmi; Arsyah, Teguh Dwi; Qolbi, Satria Kharimul
Journal of Applied Islamic Economics and Finance Vol. 6 No. 1 (2025): Journal of Applied Islamic Economics and Finance (Oktober 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i1.6779

Abstract

Sharia compliance is a cornerstone for Islamic Commercial Banks (ICBs), yet minimizing non-halal income as a compliance indicator remains crucial. This study analyzes the influence of Sharia Supervisory Board (SSB) quantity, independent commissioner composition, and institutional ownership on non-halal income in 10 Indonesian ICBs (2014-2024). Employing panel data regression with a Fixed Effect Model (FEM), the results indicate that SSB quantity significantly and positively affects non-halal income, suggesting that increased SSB numbers correlate with decreased sharia compliance. Conversely, independent commissioner composition and institutional ownership show no significant influence. These findings bear important implications for strengthening ICBs' sharia governance, particularly in re-evaluating the quantitative role effectiveness of the SSB. This study fills a literature gap by providing empirical evidence on factors affecting non-halal income, while encouraging further research into other sharia governance factors.
The Determinants of Macroeconomic Conditions and Bank-Specific Factors on the Growth of Islamic Banking in Indonesia during the 2018–2023 Period Zaenuri, Muhamad Havis; Tamara, Destian Arshad Darulmalshah; Ridha, Noorsyah Adi Noer; Syaiful, Muhammad
Journal of Applied Islamic Economics and Finance Vol. 6 No. 1 (2025): Journal of Applied Islamic Economics and Finance (Oktober 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i1.6780

Abstract

This research aims to analyze the impact of macroeconomics conditions and bank-spesific factors on the asset growth of islamic commercial banks in Indonesia in Indonesia during the period 2018-2023. The macoeconomic conditions are proxied by GDP, Inflastion, ad BI-Rate, while the bank spesific factors are proxied by the FDR, ROA and Third-Party Funds. The data analysis is quantitative descriptive analysis, and the research method used is panel data regression. The results indicate that the FDR and DPK variables have a positive and significant impact on the asset growth of Islamic Commercial Banks in Indonesia. Meanwhile, the BI-Rate and GDP variables have a positive but insignificant effect, and the ROA and inflation variables have a negative but insignificant effect. The Adjusted R² value of 0.0786 shows that the independent variables used in this study explain 7.86 percent of the variation in the total asset growth of Islamic Commercial Banks in Indonesia, while the remaining 92.14 percent is explained by other factors outside the model.
The Influence of Internal and External Factors on Sukuk Issuance: A Case Study of Bank Muamalat Syariah during the 2014–2023 Period Gymnastiar, Raihan Firdaus; Mauluddi, Hasbi Assidiki; Syarief, Moch. Edman; Nugraha, Muhamad Arif
Journal of Applied Islamic Economics and Finance Vol. 6 No. 1 (2025): Journal of Applied Islamic Economics and Finance (Oktober 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i1.6781

Abstract

This study aims to analyze financial and macroeconomic performance factors, namely Return on Asset (ROA), Debt to Equity Ratio (DER), Inflation, Money Supply, BI Rate on Sukuk Issuance at Bank Muamalat Syariah for the period 2014-2023. The population used in this study is Bank Muamalat Syariah for the period 2014-2023. The number of samples in this study is 10 annual report data from Bank Muamalat Syariah for the period 2014-2023. The sampling technique uses the multiple regression analysis method (Ordinary Least Square) on Bank Muamalat Syariah for the period 2014-2023. The method used is a quantitative method with Eviews 13 software to test the relationship between variables. The results of this study indicate that partially Return on Asset (ROA), Debt to Equity Ratio (DER), Inflation, Money Supply, BI Rate have an effect on Sukuk Issuance.
The Effect of Service Effectiveness and MSME Business Capital Financing on Customer Satisfaction at Bank BTN Sub-Branch Office Rancaekek Aprilliani, Devi; Sari, Widya
Journal of Applied Islamic Economics and Finance Vol. 6 No. 1 (2025): Journal of Applied Islamic Economics and Finance (Oktober 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i1.6785

Abstract

Based on the observation results, the background of this research is the fluctuation in the number of MSME financing customers at Bank BTN KCP Rancaekek, accompanied by complaints regarding the speed and accuracy of service, level of comfort, limited facilities, low flexibility, and lack of digital innovation. These conditions affect customer satisfaction and are driven by the bank’s selective fund distribution policy as an effort to maintain financial stability and soundness This research aims to determine the effect of service effectiveness and MSME financing on customer satisfaction, both partially and simultaneously, at Bank BTN KCP Rancaekek. The object of this research is the MSME financing customers at Bank BTN KCP Rancaekek. The type of research is quantitative associative, using primary data collected through observation, interviews, literature study, and questionnaires. The sampling method in this study uses probability sampling with a simple random sampling technique. The population in this research consists of all MSME financing customers totaling 788 people, with a sample of 266 respondents. The tools for testing and data analysis, as well as hypothesis testing, include validity testing, reliability testing, data normality testing, multiple regression analysis, multiple correlation analysis, coefficient of determination analysis, t-test, and F-test. The results of this study indicate that the effectiveness of services and Value MSME financing significantly affects the satisfaction of customers of Bank BTN KCP Rancaekek. The t-test results prove that the effectiveness of services tcount > ttable (6.394 > 1.969) and Value MSME financing tcount > ttable (16.867 > 1.969) each has a significant effect with R² of 13,4% and 45,5%, respectively. The F-test simultaneously Fcount > Ftable (226.020 > 3.03) shows a significant influence of both on customer satisfaction of 63,2%.
The Influence of Brand Image and Electronic Word Of Mouth on the Brand Trust of BSI Hajj Indonesia Savings Customers at Bank BSI KCP Jatinangor UNPAD Hilmi, Salwaa Aqilah; Nur'aeni, Nur'aeni
Journal of Applied Islamic Economics and Finance Vol. 6 No. 1 (2025): Journal of Applied Islamic Economics and Finance (Oktober 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i1.6786

Abstract

Based on the results of observations and interviews, this study was motivated by the fluctuating number of customers of BSI Tabungan Haji Indonesia. This fluctuation is influenced by several factors, including Brand Image and Electronic Word Of Mouth (e-WOM). In May 2023, BSI experienced a system error incident, which was suspected to be caused by a cyberattack. which affected customer perceptions and trust in BSI, due to the widespread dissemination of negative information through e-WOM. This study aims to analyze the impact of brand image and electronic word of mouth on brand trust among BSI Tabungan haji Indonesia customers at Bank Syariah Indonesia KCP Jatinangor UNPAD, both individually and simultaneously. The object of this study is the customers of BSI Tabungan Haji Indonesia at Bank Syariah Indonesia KCP Jatinangor UNPAD. This research employs a quantitative associative approach using primary data. Data collection techniques include observation, interviews, literature study, and questionnaires. The sampling technique used is purposive sampling, with a total of 97 respondents selected based on specific criteria from a population of 2,960 customers. The results show that Brand Image has a significant effect on Brand Trust among BSI Tabungan Haji Indonesia customers at BSI KCP Jatinangor UNPAD by 21.2%, with the result tcount > ttable (5.050 > 1.6612). there is also Electronic Word Of Mouth has a significant effect on Brand Trust among BSI Tabungan Haji Indonesia customers at BSI KCP Jatinangor UNPAD by 23,4% with the result tcount > ttable (5.390 > 1.6612). Simultaneously, Brand Image and Electronic Word Of Mouth significantly influence Brand Trust among BSI Tabungan Haji Indonesia customers at BSI KCP Jatinangor UNPAD by 26.8% with the result Fcount > Ftable (17.183 > 2.36).

Page 26 of 26 | Total Record : 259

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