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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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Rancangan Konversi Kredit Konsumtif menjadi Akad Murabahah pada Koperasi Warga Cipta Mas 2 Fariza Bahari Fadliani; Djoni Djatnika; Kristianingsih Kristianingsih
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The emergence of sharia cooperatives is the improvement of conventional cooperatives that are not in line with the sharia principles one of them is riba. The Sharia-economic spirit was also felt by members and managers of the Koperasi Warga Cipta Mas 2 located in Bandung Barat. The adjustment of this report primarily lies in the use of the agreement that must comply with the sharia principles that are stored in the postal gathering funds and the disbursement of funds. Adjustments are also made to the source of cooperative income that should not be derived from riba and the use of fines that should not be recognized as cooperative income. Then followed by the design of the Murabahah receivables that can be used when the Koperasi Warga Cipta Mas 2 has become a cooperative sharia. The selection of the agreement is based on the history of borrowing and the needs of members who are mostly loans for personal consumption. In this draft, the procedure was obtained for the application of Murabahah financing, installment financing, and handling problematic financing.

Analisis Dampak DPK dan Pembiayaan terhadap Produktivitas Pengelolaan Dana Sosial Pada Bank Umum Syariah Lisnawati Lisnawati; Ruhadi Ruhadi; Dadang Hermawan
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Sharia bank has a function as a tamwil and baitul mal institution. This research aims to determine the influence of third-party funds and the financing channeled towards the receipt of social funds. In addition, this research also aims to find out the productivity of sharia banking in managing social funds using the DEA method with the Malmquist Index. Purposive sampling was used to collect data in this study. Based on the results of this study found that financing has a positive influence on the receipt of social funds, but third party funds have a negative influence on the receipt of social funds. Furthermore, based on the Malmquist Index found that 4 Syariah Banks experienced an increase in the productivity of social fund management while the other 3 Syariah Banks experienced a decrease in the productivity of social fund management, resulting from sharia banking's ability to use technology and information also the management improvements.

Analisis Perbandingan Kinerja Keuangan Sebelum dan Setelah Penerapan Program Branchless Banking Ulfi Hidayanti; Leni Nur Pratiwi; Destian Arshad Darulmalshah Tamara
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Laku Pandai is a program without financial office services (Branchless Bangking) formed by Otoritas Jasa Keuangan in the context of financial inclusion, can be done in collaboration with other parties (bank agents), supported by the use of information technology facilities. This study aims to describe whether there are significant differences in banking financial performance between before and after the implementation of the Laku Pandai’s program, measured by solvency ratio (CAR), profitability ratios (ROA, BO/PO,GPM and NPM), and liquidity ratios (LDR/FDR). The population used are banks that implement the Laku Pandai’s program. BRI Bank and BRI Syariah Bank are the samples chosen using purposive sampling. The method of data collection in this study is the documentation method. Testing the hypothesis that is by non parametric statistical analysis using Wilcoxon Signed Rank Test (and Mann Whitney test. The results of this study indicate that there are significant differences in CAR, LDR, ROA, BO / PO, GPM and NPM at BRI Bank before and after the implementation of Laku Pandai’s program. At BRI Syariah Bank there are significant differences in CAR, FDR and GPM but in ROA, BO/PO and NPM there is no significant difference between before and after the implementation of Laku Pandai’s program. In addition, between BRI Bank and BRI Syariah Bank after the implementation of the Laku Pandai’s program there were significant differences in LDR/FDR, ROA, BO/PO, and NPM, but there were no significant differences in CAR and GPM.

Pengaruh Penilaian Tingkat Kesehatan Bank Terhadap Praktik Manajemen Laba Pada Bank Umum Syariah di Indonesia Salma Cantya Paramastri; Radia Purbayati; Dimas Sumitra Danisworo
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Earnings management is carried out to show that the company is in good condition even though in reality it is not good. These practices are not in accordance with sharia principles. This study aims to determine the effect of the Bank Soundness Level Assessment using the RGEC method on earnings management practices in Islamic Commercial Banks in Indonesia for the 2015-2018 period. The variables used are the Financing to Deposit Ratio (FDR), Return On Assets (ROA), Good Corporate Governance (GCG), and Capital Adequacy Ratio (CAR). Testing the variables using the Path Analysis method with a sample of 9 Islamic Commercial Banks in Indonesia. The results showed that the FDR and CAR variables had a negative and significant effect; ROA has a positive and insignificant effect; and GCG has a negative and insignificant effect on earnings management practices at Islamic Commercial Banks in Indonesia.

Analisis Kinerja Keuangan Bank Umum Syariah Sebelum dan Sesudah Pengalihan Dana Haji pada Bank Syariah Lisa Erliana Marwan; Iwan Setiawan; Ine Mayasari
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Government policy through UU No 34 Thn 2014 about Hajj Fund Management said that the Hajj Fund Management should with the principle of sharia. Then in 2014, there was a transfer Hajj Fund from Conventional banks to Islamic banks. Hajj Fund that transferred to Islamic banks have a large value so it can give positive contribution to the financial performance such as DPK.The aim of this study was to find out the financial performance of 6 BPS BPIH before and after the transfer of Hajj Fund from conventional banks to Islamic banks. Taking case studies at PT. Bank Syariah Mandiri, PT. Bank BRI Syariah, PT. Bank BNI Syariah, PT. Bank Mega Syariah, PT. Bank Panin Dubai Syariah, and PT. Bank Muamalat. The Data that used in this study is Return On Assets (ROA) and Financing to Deposit Ratio (FDR) in Quarterly Financial Report of 6 BPS BPIH,4 years before the transfer of hajj fund that started 2010 until 2013, and 4 years after the transfer of hajj fund that started from 2015 until 2018. The method of data analysis in this study uses a different samples in non parametrik, which is Wilcoxon Signed Rank Test. The result of this study shows us that there was a difference in ROA and FDR of BPS BPIH before and after the transfer of hajj fund from conventional banks to Islamic banks.

Analisis Pengaruh Variabel Makro Ekonomi terhadap Nilai Aktiva Bersih Reksadana Saham Syariah Periode 2015-2019 Hani Nurrahmawati; Hasbi Assidiki Mauluddi; Endang Hatma Juniwati
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The title of this research is Analysis Influence of Macroeconomic to Net Asset Value of Islamic Mutual Fund Equity period 2015-2019. The purpose of this study is to determine the effect of partially and simultaneously variables of BI Rate, Inflation, Composite Stock Price Index and Exchange Rate on Net Asset Value of Sharia Mutual Funds in Indonesia in the period January 2015 - December 2019. The dependent variable is Net Asset Value of Sharia Mutual Funds, while the independent variables are BI Rate, Inflation, Composite Stock Price Index and Exchange Rate.Types of data used in this study are secondary data sourced from OJK, IHSG-IDX and BI published between 2015-2019. All of the data will be processed panel data which is a combination of time series data and cross section data. The results of this research showed that in the partial just variables of the BI Rate, Inflation, Composite Stock Price Index and Exchange Rate influenced to Net Assets Value of Islamic Mutual Funds in Indonesia, and simultaneous from variables of the BI Rate, Inflation, Composite Stock Price Index and Exchange Rate influenced to Net Assets Value of Islamic Mutual Funds in Indonesia and the value of Adjusted R-square coefficient of determination is 0.311175 means in togetherness variables of the BI Rate, Inflation, Composite Stock Price Index and Exchange Rate have a contribution influenced NAV of Islamic Mutual Funds in the amount of 31%, while the rest is 69% influenced by other variables that are not included into this research.

Ketahanan Bank Umum Syariah di Indonesia Terhadap Fluktuasi Makroekonomi dalam Negeri dan Suku Bunga Dana Federal Reserve Donna Sita Soraya Kristanti Jatmiko; Djoni Djatnika; Setiawan Setiawan
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The development of banking in a country cannot be separated from internal and external factors that can influence it. The monetary crisis in 1998 and the global financial crisis in 2008 are some examples that show that the banking sector can be affected by the surrounding economic conditions, both from within and outside the country. The purpose of this study is to determine the resilience of Islamic commercial banks in Indonesia if there are shocks that occur in macroeconomics, in this case, namely inflation, exchange rates, Bank Indonesia benchmark interest rate (BI rate), SBIS yields (rSBIS) and Federal Reserve funds interest rates. (FFR). This study uses the Vector Autoregression (VAR) and Vector Error Correction Model (VECM) methods. The conclusion of this study is that Non-Performing Financing (NPF) and Return on Assets (ROA) in Islamic commercial banks in Indonesia tend to be more resistant to fluctuations that occur in domestic macroeconomics and FFR. The Capital Adequacy Ratio (CAR) is relatively stable in responding to a shock, while the Return on Equity (ROE) and Financing Deposit Ratio (FDR) have fluctuated in the long term in other words, they are more vulnerable to shocks and fluctuations that occur in domestic macroeconomic variables and FFR.

Faktor-Faktor yang Mempengaruhi Pertumbuhan Aset Bank Umum Syariah di Indonesia Prisa Ayu Pertiwi
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research aims to influence of operational activity and non operational activity to asset growth in sharia commercial banks in Indonesia. The population of this study is Sharia Commercial Banks in Indonesia. The sampling technique uses purposive sampling which consists of Bank Muamalat Indonesia, Bank Panin Syariah, Bank Bukopin Syariah, Bank Syariah Mega Indonesia, Bank Victoria Syariah, BCA Syariah, Bank Syariah Mandiri, BRI Syariah and BNI Syariah. Data is sourced from the financial statements of each person each Islamic bank published through their websites bank. The method used is the Analysis of Poleed Data Regression with tools analysis namely Eviews. The results of this study operational activity with proxy mudharabah financing can’t have effect to asset growth. And than musyarakah financing and murabahah financing have effect to asset growth. While Non operational activity with proxy Deposits with Bank Indonesia have effect and Deposits with other comercial bank can’t have effect to asset growth sharia comercial bank

Pengaruh Kinerja Keuangan dan Penerapan GCG terhadap Potensi Kebangkrutan pada PT Bank Muamalat Indonesia Tbk Jihan Humaira; Benny Barnas; Kristianingsih Kristianingsih
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the effect of financialoperformance as proxied by ROA, BOPO, CAR and FDR as welloas the implementation of good corporate governance proxiedoby the Sharia Supervisory Board on financial distress (Modified Altman Z-Score) at Bank Muamalat 2008-2018. This research method uses a case study method with secondary data in the form of quarterly financial reports and GCG reports issued by PT Bank Muamalat Indonesia Tbk. for the period 2008-2018, data obtained from theoFinancialoServices Authority andoother data related to the subject and object oforesearch. This study uses the Multiple Linear Regression method with the help of Software Statistic Eviews 9. From this study, the results show that ROA has no effect on financial distress, BOPO has no effect on financial distress, CAR has a significant positive effect on financial distress, FDR has a significant negative effect on financial distress, and GCG has no effect on financial distress.

Faktor-Faktor yang Mempengaruhi Return Saham Syariah Perusahaan Sub Sektor Tourism, Restaurant, and Hotel Harivani Nurwiyati; Diharpi Herli Setyowati; Destian Arshad Darulmalshah Tamara
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The purpose of this study is to analyze the influence of current ratio, debt to equity ratio, return on equity, and inflation rate to return stock of sub sector tourism, restaurant, and hotel companies listed on Indonesia Sharia Stock Index (ISSI). The population used is sharia service sector companies listed on ISSI. The sample is determined using purposive sampling. This research is a descriptive study with a quantitative approach. The data analysis method used is a panel data regression. Based on the results with a significance level of 5%, this study shows: Current ratio, Debt to equity ratio, and Inflation rate partially have No. significant effect to return stock. Return on equity partially has asignificant negative effect to return stock. Current ratio, debt to equity ratio, return on equity, inflation rate simultaneously have a significant effect on stock returns.

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Contact Name
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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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