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Nurul Azizah Azzochrah
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Kunuz: Journal of Islamic Banking and Finance
Published by Institut Agama Islam Negeri Manado
ISSN : 2807680X     EISSN : 2807615X     DOI : 10.30984/kunuz
Core Subject : Economy,
Economics, Econometrics & Finance
Kunuz: Journal of Islamic Banking and Finance mainly focuses on Islamic banking and finance, with various approaches of normative, philosophy, history, sociology, anthropology, theology, psychology, economics and is intended to communicate the original researches and current issues on the subject. Detailed scopes of articles accepted for submission to Kunuz: Journal of Islamic banking and finance are: • Finance: 1. Financial systems 2. financial accounting 3. Financial management 4. financial analysis models and their applications, and 5. Financial Technology • Banking: 1. Banking Systems 2. Banking management 3. Monetary institutions 4. Banking concepts and their structures 5. Banking operational management 6. Banking financial management 7. Islamic banking its concepts and practices.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 2 No 2 (2022)" : 6 Documents clear
Potret Akuntansi Pohongi Berbasis Nilai Budaya Islam Gorontalo: Studi Etnometodologi Islam Mohamad Anwar Thalib
Kunuz: Journal of Islamic Banking and Finance Vol 2 No 2 (2022)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v2i2.283

Abstract

This study aims to photograph the practice of capital accounting based on the local wisdom values of the Gorontalo community. This study uses an Islamic ethnomethodology approach which is under the Islamic paradigm. There are five data analysis stages: charity, knowledge, faith, revelation information, and good deeds. The study results found that patience and belief that the Creator has arranged sustenance are non-material assets owned by the coachmen. This capital makes them stick with the profession even though the number of users is getting smaller. In the culture of the people of Gorontalo, patience and belief in God are often expressed through lumadu tanggalo duhelo”, which means full of patience in dealing with problems. This research contributes to presenting the concept of capital accounting based on Islamic cultural values in the Gorontalo area. This study also confirms that accounting is a science that requires cultural values and faith in God
Permasalahan Kredit Perbankan Syariah: Analisis Manajemen Risiko Kredit di Bank Muamalat Manado Cantika Aurelia Ramadina Taha; Chadijah Haris; Rosdalina Bukido
Kunuz: Journal of Islamic Banking and Finance Vol 2 No 2 (2022)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v2i2.353

Abstract

This study describes the effectiveness of credit risk management at Bank Muamalat. The research was conducted at Bank Muamalat Manado. Researchers used qualitative research methods with a descriptive approach. The primary data was collected using semi-structured interviews with Bank Muamalat Manado, and then a three-stage analysis was carried out, data reduction, presentation, and decision-making. Researchers found effectiveness in controlling credit risk at Bank Muamalat. This can be proven by the significant decrease in 2018-2019, namely from 226 to 117 total customers with problems. In addition, researchers also found that in 2020-2021, 198 to 184 total customers with problems. There are two ways of controlling credit risk applied by Bank Mualamat. First, the selection of four criteria, namely personality, psychology, capacity, capital, collateral, and situation. Second, so there are no troubled customers, the bank takes four stages: voluntary payments, AYDA, WO, and collateral auctions. Both of these methods are very important to reduce the occurrence of non-tearing financing. However, credit risk at Bank Muamalat can arise if the evaluation of potential clients and financing strategies from financial institutions are not strict.
Pengaruh Pengetahuan, Lokasi dan Promosi Terhadap Minat Masyarakat Menggunakan Bank Syariah Indonesia Trimulato Trimulato; Atikah Widhiana Putri; Ismawati Ismawati
Kunuz: Journal of Islamic Banking and Finance Vol 2 No 2 (2022)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v2i2.374

Abstract

This study aims to determine the partial and simultaneous effect of knowledge, location, promotion on public interest in using wadiah savings products at Bank Syariah Indonesia (case study in West Sinjai sub-district). This study uses quantitative methods with a statistical approach. Sources of data used in this study is primary data. Data collection techniques This study uses the method of distributing questionnaires to users of Indonesian Islamic Bank products who are domiciled in the West Sinjai sub-district. The sample in this study includes 55 users of wadiah savings products at Islamic banks in West Sinjai District. The data analysis technique used in this research is multiple linear regression analysis. The results of this study partially show that the knowledge variable has a significant effect on people's interest in using wadiah savings products with a sig value of 0.002 <0.05. Likewise, the promotion variable has a significant effect on people's interest in using wadiah savings products with a sig value of 0.000 <0.05. The location variable has no significant effect on people's interest in using wadiah savings products with a sig value of 0.663 > 0.05. Simultaneously the variables of knowledge, location, promotion have a significant effect on people's interest in using wadiah savings products with an effect of 80.3%.
The Environmental Accounting Evolution: A Literature Review and Future Directions Lilly Anggrayni; Alif Ilham Akbar Fatriansyah; Sofyan Tubagus
Kunuz: Journal of Islamic Banking and Finance Vol 2 No 2 (2022)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v2i2.386

Abstract

The aim of this article is to track the trending topics in the field study of environmental accounting research. The data was analyzed by using the library study method. The data was collected from scopus database by searching the systematic keyword that related with the environmental accounting literature on the search engine. This study found that the article that discussed about the environmental accounting was various and mostly concern on the issue about carbon accounting, water accounting, and biodiversity accounting as well as the measurement stages of extinction accounting. The author also found there was some theory which fit with the environmental accounting research that mainly discussed about the evolution of modern accounting and business methods that now more concerned with the social and environmental accounting. This research had implication for the accounting thinkers as well as the accounting and economic students, because the author did not only discuss about the literature review of environmental accounting but also the future direction of the environmental accounting that could become a new novelty for the future study.
Camel Method Analysis on PT. Bank SulutGo Financial Statements for the Period 2017-2021 Fitria Ayu Lestari Niu; Heince Ruddy Nicky Wokas; Elda Roring
Kunuz: Journal of Islamic Banking and Finance Vol 2 No 2 (2022)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v2i2.393

Abstract

This study aims to analyze the level of health of the PT. Bank SulutGo in the period of 2017-2021 using the CAMEL method. The research used a quantitative descriptive method. The data display was in the form of documentation that is the data managed based on the financial statement of PT. Bank SulutGo during the period of 2017-2021. The data analysis technique using the CAMEL that is the capital adequacy ratio (CAR), asset quality (KAP), Management (NPM), Rentability (ROA and BOPO), and Liquidity (LDR) ratios. The results indicated the level of health of PT. Bank SulutGo, before the pandemic in 2017 to 2018, was predicated as healthy, with average CAMEL scores of 81% and 84%. Whereas in 2019, it decreased with a reasonably healthy predicate with a CAMEL score of 78%, which was influenced by the performance aspects of management and liquidity, which were unhealthy. However, in 2020 and 2021, during the covid-19 pandemic, it did not affect the level of health of PT. Bank SulutGo, this can be seen from the CAMEL scores of 86% and 82%, which means that predicated as healthy.
Faktor Penentu Niat Menggunakan Paylater Dengan Kepercayaan Sebagai Variabel Moderasi Ahmad Afandi; Dia Purnama Sari; Annessa Fadhillah; Nando Farizal; Muhammad Arif
Kunuz: Journal of Islamic Banking and Finance Vol 2 No 2 (2022)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v2i2.420

Abstract

The purpose of this study is to measure effort expectancy, habit, price value, hedonic motivation, and social influence on the intention to use paylater with trust as a moderating variable. This research is a descriptive quantitative type and data collection method using a questionnaire. This research involved a total of 100 respondents who were all residents of North Sumatra. Structural Equation Model (SEM) and SmartPLS are used in data analysis techniques to test hypotheses and identify factors that influence people's intention to use Paylater. The research findings show that the social influence variable has a positive and significant effect on the intention to use Paylater. Meanwhile, effort expectancy, habit, price value, and hedonic motivation have no effect on the intention to use Paylater. Then the trust variable cannot moderate effort expectancy, habit, price value, hedonic motivation and social influence on the intention to use Paylater, maybe because Paylater has several risks so that trust cannot moderate these variables. This proves that the people of North Sumatra who use paylater are due to social influences without thinking about anything that is at risk for the user. It is hoped that the results of this study can be used as a reference for prospective Paylater users in using them and become information for related institutions. This research is expected to be information in developing further research by adding risk variables that influence the intention to use Paylater.

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