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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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Analisis Determinan Capital Buffer pada Bank Umum Syariah di Indonesia Periode 2015-2020 Dwi Eva Kurnianingsih; Dadang Hermawan; Ine Mayasari
Journal of Applied Islamic Economics and Finance Vol 2 No 1 (2021): Journal of Applied Islamic Economics and Finance (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The purpose of this study was to determine the effect of Non Performing Financing (NPF), Return On Equity (ROE), Loans To Total Assets (LOTA), and Economic Growth on Capital Buffer. This study uses a sample of 12 Islamic Commercial Banks in the Financial Services Authority (OJK) for the 2015-2020 period using the purposive sampling method. The research data is taken from secondary data in the form of financial reports and economic growth reports. The analytical method used to solve the problem in this research is panel data regression analysis. The results showed that partially the variables NPF, ROE and LOTA had a negative and significant effect on the Capital Buffer. Economic growth has no significant effect on the Capital Buffer. Simultaneously the variables of NPF, ROE, LOTA, and economic growth have a role in explaining the Capital Buffer of Islamic commercial banks in Indonesia.

Pengaruh FDR, NPF, CAR, dan BOPO Terhadap Profitabilitas Bank Umum Syariah di Indonesia Chavia Gilrandy La Difa; Diharpi Herli Setyowati; Ruhadi Ruhadi
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research aims to analyze the impact of several financial ratios, namely (FDR), (NPF), (CAR) and (OER), on the profitability of Indonesian Islamic Commercial Banks from 2015 to 2019. The sample size is 12 BUS, and the time period is 2015-2019 (5 years). Using Panel Data Regression Analysis Method According to the research, the selected estimate is the Randon Effect Model (REM). The hypothetical results show that the variables NPF, FDR, CAR and BOPO have a significant effect on ROA at the same time, with a significance value of 0.00000. Part of the test results show that FDR variables do not affect ROA, while NPF, CAR, and BOPO variables have significant effects on ROA. The determinant coefficient of Adjusted R2 is 0.792175 or 79,2175%, which means that the four independent variables can explain the dependent variable, while the rest are affected by other factors.

Pengaruh Faktor Makroekonomi Terhadap Nilai Aktiva Bersih pada Reksa Dana Saham Syariah Indah Sulsitiyowati; Destian Arshad Darulmalshah Tamara; Benny Barnas
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Equity Sharia Mutual Funds are mutual funds whose portfolio contains 80% of sharia equity securities. In 2019, there was a significant decrease in the NAV, while the number of mutual fund investors increased. This study aims to determine the effect of macroeconomics factors such as the BI Rate, ISSI, and Exchange Rate on the NAV of Equity Sharia Mutual Funds in Indonesia. Sample selection using purposive sampling method an multiple linear regression analysis. The expected output form is an equation model that can show the influence of the BI Rate, ISSI, and Exchange Rate on NAV simultaneously or partially. The results of this study are BI Rate, ISSI, and the Exchange Rate have a simultaneous effect on NAV. Partially the BI Rate and Exchange Rate have a significant effect on NAV while ISSI has no significant effect on NAV.

Pengaruh Kinerja Keuangan Perusahaan dan Variabel Makroekonomi terhadap Harga Saham yang Terdaftar di Jakarta Islamic Index Dinar Intan Mustika; Djoni Djatnika; Setiawan Setiawan
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the effect of the company's financial performance including Debt to Equity Ratio,Return On Asset,Net Profit Margin, Earning Per Share and macroeconomic variables including GDP (Gross Domestic Income), Inflation, and BI Rate on share prices in companies listed on the Jakarta Islamic Index in 2016-2019. The type of data used is descriptive quantitative data. The sample of this study are 13 companies by using purposive sampling method. Furthermore, the data will be processed using descriptive analysis techniques and path analysis. The results of this study indicate that partially ROA, DER, and EPS have a significant positive effect on JII's stock price and NPM has no significant effect on JII's stock price. Meanwhile, the macroeconomic variable, namely GDP, Inflation, and BI Rate has no significant effect on JII's stock price.

Pengaruh CAR dan NPF terhadap Return on Aset dengan Pembiayaan Murabahah Sebagai Variabel Intervening di Bank Muamalat Rida Amalia; Diharpi Herli Setyowati; Djoni Djatnika
Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the direct and indirect effect of Capital Adequacy Ratio and Non-Performing Financing on Return On Assets through Murabahah Financing as an intervening variable. The object of this research is Bank Muamalat Indonesia during the period 2009-2020. The data analysis technique used path analysis with the analysis tool SmartPLS software version 3.0. The data used is secondary data obtained from the quarterly published financial statements of Bank Muamalat for the period 2009-2020. The results of this study indicate the direct effect of CAR has a significant positive effect on Murabahah Financing, NPFt-1 has no effect on Murabahah Financing, CAR has no effect on ROA, NPFt-1 has a significant negative effect on ROA and Murabahah Financing has a significant negative effect on ROA, while the indirect effect it can be concluded that CAR has a significant negative effect on ROA and NPFt-1 has no effect on ROA through Murabahah Financing.

Analisis Kontribusi Perbankan Syariah Terhadap Pertumbuhan Ekonomi Indonesia Eva Sofariah; Fatmi Hadiani; Dadang Hermawan
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The purpose of this study was to determine the effect of the dependent variables of Total Assets, Third Party Funds, Financing (mudharabah, musyarakah, murabahah), and ZISWAF on Indonesia's Economic Growth represented by GDP as dependent variable. The data used is financial reports for the 1st quarter of 2017 to the 4th quarter of 2020 sourced from Islamic Commercial Banks, Sharia Business Units, the Central Statistics Agency, and the Financial Services Authority. The method used is Autoregressive Distributed Lag (ARDL) to see the long-term and short-term effects of the independent variable on the dependent variable. The results of the study show that Total Assets and ZISWAF have a significant positive effect in the long and short term on GDP. Third Party Funds have a significant long-term and short-term negative effect on GDP. Financing has a significant positive effect in the long term but in the short term has a significant negative effect on GDP. In addition, simultaneously all independent variables have a significant positive effect on GDP.

Pengaruh Inflasi terhadap Pertumbuhan Aset dengan Struktur Modal sebagai Variabel Intervening Nadia Rizki Rahmalia; Ruhadi Ruhadi; Ine Mayasari
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aimed to determine the direct effect and indirect effect of inflation on asset growth of Islamic Commercial Banks in Indonesia through capital structure as intervening variable. This research uses secondary data sourced from Bank Indonesia websites and annual report published by 11 Islamic Commercial Banks in Indonesia on 2013-2019. Using a purposive sampling technique. The method that used in this reseach is descriptive-associative through quantitative approach using path analysis (SEM-PLS). The result of this research showed that directly inflation has positive and significant effect to assets growth of Islamic Commercial Banks in Indonesia. Meanwhile, directly inflation has no significant effect to capital structure (Debt to Asset Ratio). Directly, capital structure (DAR) has no significant effect to assets growth of Islamic Commercial Banks in Indonesia. And indirectly, inflation has no significant effect to assets growth of Islamic Commercial Banks through capital structure (DAR) as intervening variable or mediator.

Pengaruh Faktor Makroekonomi Terhadap Return Saham Bank Panin Dubai Syariah Nabilah Haeronisa; Fifi Afiyanti Tripuspitorini; Rani Putri Kusuma Dewi
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research was conducted to determine and analyze the macroeconomic influence on returns stock at Bank Panin Dubai Syariah Tbk in Indonesia partially or simultaneously. The data used in this study is secondary data per month obtained from financial reports published by the Indonesia Stock Exchange officially on the internet site and external data in the form of reports on Bank Indonesia interest rates, inflation, and Rupiah exchange rates published by Bank Indonesia in 2015-2020 period. The type of data used is quantitative data. The analytical method used is descriptive analysis method using multiple regression equation technique. The results of the study show that simultaneously the variables of Bank Indonesia interest rates, inflation and the Rupiah exchange rate have an effect on stock returns. Partially BI interest rates have a positive effect on stock returns. Inflation partially has a positive effect on stock returns and the exchange rate has a negative effect on stock returns.

Analisis Efisiensi Pengelolaan Zakat dengan Metode Super Efisiensi Data Envelopment Analysis (DEA) pada LAZ Mizan Amanah Nadhifah Salsabila Firdaus; Radia Purbayati; Iwan Setiawan
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Zakat Organizations have important roles in creating the goals of Zakat Management as stated in Law No. 23 of year 2011, namely to increase the effectiveness and efficiency zakat management for improving social welfare and poverty alleviation. The goal of this research is to analyze the efficiency of zakat management in LAZ Mizan Amanah 2012-2019 period. The research uses descriptive quantitative and qualitative methods with a case study approach. Meanwhile, the analysis technique used is Super Efficiency Data Envelopment Analysis (DEA). The input variables used are personnel costs, socialization costs, and operational costs. Whereas the output variables are the amount of zakat received and the amount of zakat distribution. The results showed that 5 (five) of the 8 (eight) DMU observed were efficient. The first rank with the highest efficiency value was obtained by DMU Mizan 2015. The inefficiency that occurs in DMU is caused by high personnel costs and operational costs, as well as the nonoptimal zakat’s accumulation and distribution.

Analisis Pengaruh CAR, FDR, ROA, dan Inflasi Terhadap Non Performing Financing pada Bank Muamalat Indonesia Ziana Azizah; Benny Barnas; Fatmi Hadiani
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research aims to see and analyze the influence of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Return on Asset (ROA), and Inflation on Non Performing Financing at Bank Muamalat Indonesia partially or simultaneously. This research uses secondary data in the form of quarterly report of Bank Muamalat Indonesia period 2012-2019 and statistical data from Bank of Indonesia. The method used in this research is multiple linear regression analysis. The result showed that CAR, FDR, ROA, and Inflation simultaneously have a significant effect on Non Performing Financing. Partially, CAR, FDR, and Inflation have no significant effect on Non Performing Financing. While the ROA variable has a significant effect on Non Performing Financing.

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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

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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