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Nurul Azizah Azzochrah
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nurul.azzochrah@iain-manado.ac.id
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+6282393524696
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kunuz@iain-manado.ac.id
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Jl. Dr. S.H. Sarundajang, Kawasan Ringroad I, Malendeng Manado Kode Pos 95128, Sulawesi Utara, Indonesia.
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INDONESIA
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 4 No 1 (2024)" : 6 Documents clear
Implementation of Murabaha Contracts in Implant Financing at Bank Mandiri Syariah Subbranch Sengkang Awaliyah, Dien Putri; Trimulato, Trimulato; Nuringsih, Nuringsih; Lismawati, Lismawati; Agussalim, Agussalim
Kunuz: Journal of Islamic Banking and Finance Vol 4 No 1 (2024)
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.v4i1.987

Abstract

This study aims to determine the application of Murabahah contracts in implant financing at Bank Syariah Mandiri Sub-branch Sengkang and the customer's perspective on implementing the contract. The benefit of this research is that it can add insight and knowledge in the field of Sharia banking and can be used as a scientific contribution and increase knowledge, especially for banks, it can be used as a reference in improving management performance and improving the quality and quality of service to the community. This research uses qualitative methods. with an approach through interviews, observation, and documentation to parties related to Bank Syariah Mandiri Sub-branch Sengkang. The analysis technique used in this study is descriptive analysis, a way to process data into information so that the characteristics of the data can be understood and useful for solving problems and describing the situation or event of a problem to be solved. The results of this study are the application of a Murabahah contract, namely using Bank Syariah Mandiri Sub-branch Sengkang entering a Murabahah agreement with the customer, and at the same time delegating (wakalah contract) to the customer to buy the goods needed by reporting the purchase receipt to the bank.
The Implementation of the Accounting Standard (Psak 405) For Mudharabah Financing: A Study on BPD DIY Syariah Octaviani, Irma; Fithria, Annisa
Kunuz: Journal of Islamic Banking and Finance Vol 4 No 1 (2024)
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.v4i1.1091

Abstract

Indonesia, as a predominantly Muslim country with 87.1% of its population adhering to Islam, has seen significant growth in Islamic financial institutions, including banks and cooperatives. These institutions adhere to Sharia principles, replacing interest-based systems with profit-sharing mechanisms. This study focuses on BPD DIY Syariah, a Sharia Business Unit of BPD DIY, and examines its implementation of mudharabah financing accounting in accordance with PSAK 405. Using qualitative methods, including interviews and document analysis, the research highlights the alignment of BPD DIY Syariah's practices with PSAK 405 standards, covering recognition, measurement, presentation, and disclosure. The findings indicate conformity in accounting treatment but also reveal challenges in transparency due to integration with the parent bank's financial reporting. The study underscores the importance of consistent adherence to Sharia accounting standards to foster public trust and enhance professionalism within the Islamic banking sector. Recommendations for future research include expanding the scope to additional Islamic banks for broader insights.
Revealing the Factors of Accounting Fraud in Islamic Banks: The Role of Unethical Behavior as an Intervening Variable Naica, Naica; Kurniawan, Catur
Kunuz: Journal of Islamic Banking and Finance Vol 4 No 1 (2024)
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.v4i1.1153

Abstract

Islamic banks have undergone significant growth, particularly in Southeast Asia, the Middle East, and North Africa, in line with rising public trust in Sharia principles. However, this expansion faces challenges such as operational risks, including accounting fraud. Fraud, a major concern for the banking industry, has been prevalent in both conventional and Islamic financial institutions, threatening their credibility. This study investigates the factors influencing accounting fraud in Islamic banking, focusing on unethical behavior as an intervening variable. Using a quantitative approach with Partial Least Squares (PLS) analysis, the study examines the relationships between internal control systems, compensation, compliance with accounting rules, management morality, and accounting fraud. The sample consists of employees from Bank Syariah Indonesia (BSI) in Samarinda. The results show that unethical behavior significantly mediates the relationship between internal controls, compensation, and management morality with accounting fraud. Strong internal controls and management morality are found to have a significant negative effect on unethical behavior, which in turn reduces the likelihood of accounting fraud. These findings emphasize the importance of robust internal systems and ethical management in preventing fraud in Islamic banking
The Influence of Promotion, Procedures, and Margin on Sharia Mortgage Decisions Agustina, Dewanty Anggie
Kunuz: Journal of Islamic Banking and Finance Vol 4 No 1 (2024)
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.v4i1.1238

Abstract

This study examines the influence of promotion, credit procedures, and margins on customer decisions to apply for Sharia-compliant mortgage loans (KPR) at Bank Syariah Indonesia in Samarinda City. Utilizing a quantitative approach, data were collected through questionnaires from 101 respondents selected using purposive sampling. The respondents included KPR customers from four branches: BSI KC Samarinda Antasari, BSI KCP Samarinda Bung Tomo, BSI KCP Samarinda Juanda, and BSI KCP Samarinda Pahlawan, covering the period of 2021–2023. Data analysis was conducted using multiple regression analysis through SPSS software. The findings reveal that promotion and credit procedures significantly and positively influence customer decisions, whereas margin does not have a significant effect. Simultaneously, promotion, credit procedures, and margin collectively have a significant positive effect on customer decisions. These findings emphasize the importance of promotional strategies and simplified credit procedures to enhance customer engagement in Sharia banking products.
Religiosity of Muslim Customers as a Motivation to Save at Bank Syariah Indonesia Makka, Misbahul Munir; Fahmi, Chairul; Tarantang, Jefry
Kunuz: Journal of Islamic Banking and Finance Vol 4 No 1 (2024)
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.v4i1.838

Abstract

This research explores the perception and motivation of saving from customers of the Branch Office (KC) Bank Syariah Indonesia (BSI) in Manado. This study uses a qualitative approach to understand how customers view Islamic banking services and the factors motivating them to use them. The research method includes in-depth interviews with BSI customers. Interviews are used to explore customers' views on Islamic banking services, the factors influencing their savings decisions, and their experiences and expectations regarding these services. The findings show that religiosity, income, and understanding of Sharia principles are essential in the motivation to save in Islamic banks. Customers choose Islamic banks not only because of their religious aspects but also because they believe in transparency and fairness in financial services based on Islamic teachings. The implications of this research are important for Islamic banks in designing more effective marketing strategies and products that suit the needs of customers with a solid religious background.
The Impact of Impulse Buying Behavior and Hedonistic Lifestyle of IAIN Manado Students on Sharia Investment: An Islamic Economic Perspective Gafur, Mardatilla Kartika; Bukido, Rosdalina; Jamal, Ridwan
Kunuz: Journal of Islamic Banking and Finance Vol 4 No 1 (2024)
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.v4i1.982

Abstract

This study aims to analyze the impact of IAIN Manado students' impulse buying behavior and hedonistic lifestyles on Shariah investment from an Islamic economics perspective. Impulse buying behavior, characterized by spontaneous purchases without rational consideration and a hedonistic lifestyle focused on material satisfaction and pleasure, is increasingly prevalent among students. This phenomenon can affect the allocation of funds that should be invested in Shariah-compliant instruments by Islamic economic principles. This study employs a qualitative approach using case study methods and in-depth interviews with students from the Faculty of Islamic Economics and Business at IAIN Manado. The results indicate that impulsive behavior and a hedonistic lifestyle tend to reduce students' awareness and interest in Sharia-compliant investments. This is due to priorities shifting from productive long-term investments to unplanned short-term consumption. From an Islamic economics perspective, such behavior contradicts the principles of prudent and responsible financial management. The study recommends enhancing Shariah's financial literacy and promoting awareness about the importance of Shariah-compliant investments to foster sustainable well-being.

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