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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 49 Documents
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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 Maqashid Sharia Index: An Innovative Tool for Evaluating Corporate Performance in IDX-MES BUMN 17 Fitria, Ana; Desiana, Rina; Azzuhra, Alfia; Iskandar, Evy; Marwa, Inayah Putri
Kunuz: Journal of Islamic Banking and Finance Vol 4 No 2 (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.v4i2.1206

Abstract

Company performance is not only focused on internal profits but also considers external benefits, which can be evaluated using the Maqasid Sharia Index (MSI) method. This research focuses on companies listed on the IDX-MES BUMN 17 Sharia Index, launched on April 29, 2021. The study incorporates three key concepts: individual education (tahzib al-fard), the establishment of justice (iqamat al-adl), and the promotion of welfare (jalb al-mashlahah). A descriptive quantitative analysis was conducted by measuring performance through weighting and ranking based on performance indicators derived from the annual reports of 14 companies for the period 2021-2023. The TLKM achieved the highest MSI score with a ratio of 32.13%, while PTPP ranked last with a ratio of 17.38%. Overall, the companies listed on the IDX-MES BUMN 17 index demonstrated low performance based on the MSI, with ratios ranging from 17% to 30%, and an average ratio of 21.52% out of a total weight of 100%
Analysis of Pentagon Fraud Determinants in Detecting Fraudulent Financial Statements of Banking Sector Companies Listed on the Indonesian Stock Exchange Hasbi, Hasbi; Lala, Andi Ajeng Tenri; Asgar, Asgar
Kunuz: Journal of Islamic Banking and Finance Vol 4 No 2 (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.v4i2.1207

Abstract

Fraudulent financial statements refer to intentional negligence or errors in the preparation of financial statements, where the presentation of these statements deviates from established accounting principles. One of the theories that explain the occurrence of fraud is the Fraud Pentagon Theory. This study aims to analyze the impact of financial targets, financial stability, external pressure, ineffective monitoring, industry nature, and auditor changes on fraudulent financial statements, both partially and simultaneously. The data used in this study is secondary data, and the sampling method applied is purposive sampling. The subject of this research consists of financial information from banking sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. A total of 10 banking companies over 5 years resulted in 50 samples. The analysis techniques employed include quantitative analysis, specifically descriptive analysis, static panel data analysis, model selection, and hypothesis testing, using Eviews 10 and 12 software. The study's findings indicate that the variables of Financial Targets, Financial Stability, Ineffective Monitoring, and Nature of Industry do not significantly affect fraudulent financial statements. Conversely, the variables of External Pressure and Changes in Auditors have a positive impact on fraudulent financial statements. Simultaneously, all six independent variables collectively influence fraudulent financial statements. Consequently, alternative solutions are needed to address fraud, such as the implementation of stricter policies related to auditing and financial transparency. These measures can help minimize external pressures that encourage fraud, while the effective implementation of sustainable development goals can play a role in preventing fraud.
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.
Punggawa-Sawi: Financial System of Underprivileged Fishermen in South Sulawesi Jafar, Muhammad Kamil; Tubagus, Sofyan; Anggol, Abdurrahman
Kunuz: Journal of Islamic Banking and Finance Vol 4 No 2 (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.v4i2.1244

Abstract

The Punggawa-Sawi system represents a patron-client relationship mechanism that dominates the traditional fisheries sector in South Sulawesi. This relationship is characterized by the dominance of the punggawa as the primary capital provider and the dependency of the sawi as workers, creating a complex socio-economic dynamic. This study aims to deeply explore the practices of the Punggawa-Sawi system and its impact on the welfare of underprivileged fishermen. Using a qualitative approach with a case study design, data were collected through in-depth interviews, participatory observations, and document analysis. The findings reveal that the system fosters structural dependency, reinforcing the dominant position of the punggawa. Fishermen face injustices in the distribution of catch profits, burdensome debts, and limited access to formal financial institutions. Nonetheless, there are reform potentials through strengthening fishermen cooperatives, financial education, and the utilization of financial technology. These reforms require collaboration among the government, private sector, and fishing communities to create a more inclusive and equitable system. This study reinforces patron-client theory and offers new perspectives on addressing the challenges faced by underprivileged fishermen. By leveraging community-based and technological approaches, the Punggawa-Sawi system can be reformed to improve fishermen's welfare and foster economic sustainability in the fisheries sector.
Productive Financing for Micro, Small and Medium Enterprises (MSMES): Efforts to Achieve the Sustainable Development Goals (SDGS) Niu, Fitria Ayu Lestari; Sumendap, Priscilia Christina
Kunuz: Journal of Islamic Banking and Finance Vol 4 No 2 (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.v4i2.1259

Abstract

This study aims to describe the productive financing of Bank Syariah Indonesia for MSMEs as an effort to achieve the SDGs using a literature review approach on secondary data in the form of financial statements and supporting data. The data was processed through financial statement analysis techniques, SATF Value performance measurement, and studies on relevant articles and literature. The results on Amanah's performance with the responsibility indicator, show that financing growth in MSME customers fluctuates, especially in 2021-2023 due to the Covid-19 pandemic. However, BSI continues to strive to follow its commitment to provide opportunities and convenience in financing, especially in the MSME sector. BSI has disbursed financing to MSMEs amounting to IDR 47.72 trillion or grew 14.54% annually. BSI also expands access to sharia financing, including through BSI Agen which resulted in 4.8 million transactions with a transaction volume of Rp 11 trillion, the MSME Center to increase the capacity and capability of MSMEs which has distributed financing of Rp 39.08 billion to more than 3,281 MSMEs fostered by BSI. BSI also has a platform namely the Digital Salam Portal to make it easier for the public to apply for microfinance digitally, to meet all business and investment needs, and provides financing for entrepreneurs at various levels of business, ranging from the micro level to corporations. BSI realizes that productive financing in the MSME sector has a huge role in realizing the SDGs, especially in the Decent Work and Economic Growth Target.
The Influence of Lifestyle, Financial Literacy, Love of Money, and Fintech Payment on Financial Management Behavior Among Accounting Students Agnas, Felixia Renita; Akbar, Khairil; Kusumah, Angga
Kunuz: Journal of Islamic Banking and Finance Vol 4 No 2 (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.v4i2.1262

Abstract

This study investigates the determinants of financial management behavior (FMB) among Accounting students at a Polytechnic institution, focusing on lifestyle, financial literacy, love of money, and fintech payment as independent variables. Utilizing multiple linear regression analysis, the research explores the relationships between these variables and students' financial management practices. The findings indicate that financial literacy and fintech payment significantly influence FMB, with financial literacy showing a substantial positive effect (β = 0.387). Conversely, lifestyle and love of money were found to exert no statistically significant impact on financial management behavior. When analyzed collectively, the four independent variables demonstrated a significant simultaneous effect on FMB, as confirmed by the F-test. The study underscores the pivotal role of financial literacy and fintech adoption in shaping sound financial management among students in the digital era. The results suggest that educational institutions should prioritize integrated financial education programs to enhance students' financial competencies. Future research could expand the scope by incorporating additional variables, such as the influence of social media or students' spending patterns in the digital age. This research contributes valuable insights into the factors influencing financial management behavior and the growing relevance of digital financial tools in personal finance management.
The Digital Revolution in Exploring the Impact of Fintech on Islamic Financial Services Haris, Chadijah; Manangin, Sakila
Kunuz: Journal of Islamic Banking and Finance Vol 4 No 2 (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.v4i2.1267

Abstract

The implementation of financial technology (fintech) at Bank Syariah Indonesia KCP Bitung has significantly impacted financial inclusion, particularly through the BSI Mobile application. This study examines how fintech has enhanced accessibility to Islamic financial services, especially for individuals previously underserved by conventional banking systems. The findings reveal that fintech has not only expedited financial transactions but also provided customers with easier access to a variety of financial features, thereby improving their financial management capabilities. Interviews with bank staff and customers indicated that fintech solutions like BSI Mobile offer convenience, efficiency, and flexibility in the digital era. However, the research also identifies challenges, including the need for adequate infrastructure, intensive education and socialization regarding fintech usage, and potential security risks in digital transactions. To address these challenges, it is crucial for Islamic banks to foster innovation and collaboration with fintech providers to offer more inclusive and affordable solutions, thus broadening the reach of Islamic financial services. The emphasis on ongoing innovation and collaboration is key to integrating technology with Islamic finance, creating a more inclusive, transparent, and sustainable financial ecosystem that supports equitable economic growth within society.

Page 4 of 5 | Total Record : 49

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