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Mochamamd Arif Budiman
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INDONESIA
Indonesian Journal of Applied Accounting and Finance
Published by Politeknik Negeri Banjarmasin
ISSN : -     EISSN : 28288572     DOI : https://doi.org/10.31961/
Core Subject : Economy,
Economics, Econometrics & Finance
Indonesian Journal of Applied Accounting and Finance (IJAAF) is a publication of original research and writing in the area of applied accounting and finance (ISSN 2828-8572). The IJAAF aims to provide a forum for scholarly understanding of the field of applied accounting and finance. The journal encompasses a variety of topics, including Financial Accounting, Management Accounting, Islamic Accounting, Behavioral Accounting, Public Sector Accounting, Sustainability Accounting, International Accounting, Accounting Education, Accounting Information Systems, Auditing, Taxation, Finance, Financial Management, Financial Technology, Islamic Banking and Finance, Corporate Governance and Finance, Capital Market, Investment, and Banking.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 12 Documents
 1   2 
Search results for , issue "Vol. 4 No. 1 (2024): June" : 12 Documents clear
Pengaruh Inflasi, Suku Bunga Bank Indonesia, dan Nilai Tukar Rupiah terhadap Pendapatan Margin Murabahah Nourma; Budiman, Mochammad Arif
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.14725

Abstract

Murabahah financing is one of the financing that is most sought after by the public in sharia banking, making it very important in sharia banking operations. The aim of this research is to determine the importance of understanding macroeconomic factors that influence the financial performance of sharia banking, especially in murabahah financing schemes, including inflation, interest rates and the rupiah exchange rate at PT. Bank Syariah Indonesia (BSI). The data used in this research is quantitative secondary data. The data was obtained from trusted sources, namely the Central Statistics Agency (BPS), Bank Indonesia (BI), the Ministry of Trade, and BSI's monthly murabahah margin income report from February 2021 to December 2023 for 35 months taken via the BSI website. Data analysis techniques used in this research are the classical assumption test, multiple linear regression test and hypothesis test. The research results show that partially (T test), the variables inflation and the rupiah exchange rate do not have a significant effect on murabahah margin income with inflation significance. amounted to 0.316 and the rupiah exchange rate amounted to 0.870. Meanwhile, the Bank Indonesia interest rate variable partially has a significant effect on murabahah margin income with sig. 0,000. Simultaneously (F Test) inflation, Bank Indonesia interest rates and the rupiah exchange rate have a positive effect on murabahah margin income with sig. 0,000. The findings of this research contribute to knowledge for sharia banking regarding the impact of macroeconomic factors that can influence profit income, especially at Bank Syariah Indonesia.
Pengukuran Indeks Desa Zakat dalam Mendukung Program Zakat Community Development (Studi pada Desa Terantang Kabupaten Barito Kuala) Rahmadinda, Alifya Sabila; Budiman, Mochammad Arif
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.14755

Abstract

This study aims to explain the results of measuring the Zakat Village Index (Indeks Desa Zakat, IDZ) in supporting the Zakat Community Development (ZCD) program in Terantang Village, Mandastana District, Barito Kuala Regency. This research adopts a mixed-methods approach, combining qualitative and quantitative methods. The data sources used include primary data collected through interviews and Focus Group Discussions (FGDs) as well as secondary data in the form of Village Potential Data (PODES) documentation. The analytical tool employed is the Zakat Village Index (IDZ), developed by the Strategic Studies Center of the National Amil Zakat Agency (Puskas BAZNAS), using the Multi-Stage Weighted Index calculation method. The findings reveal that the Zakat Village Index (IDZ) measurement for Terantang Village yielded a total index score of 0.58. This score indicates that the overall condition of Terantang Village falls into the "fairly good" category, making it a viable candidate for assistance through zakat funds as part of the Zakat Community Development (ZCD) program.

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