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Contact Name
Yuli Andriansyah
Contact Email
yuliandriansyah@uii.ac.id
Phone
+6285369607374
Journal Mail Official
jurnal.lariba@uii.ac.id
Editorial Address
Gedung K.H. A. Wahid Hasyim, Kampus Terpadu UII, Jl. Kaliurang KM 14,5, Besi, Sleman, DI Yogyakarta, 55584
Location
Kab. sleman,
Daerah istimewa yogyakarta
INDONESIA
Journal of Islamic Economics Lariba
ISSN : 24774839     EISSN : 25283758     DOI : https://doi.org/10.20885/jielariba
Journal of Islamic Economics Lariba provides a platform for academicians, researchers, lecturers, students, and others having concerns about Islamic economics, finance, and development. The journal welcomes contributions on the following topics: Islamic economics, Islamic public finance, Islamic finance, Islamic accounting, Islamic business ethics, Islamic banking, Islamic insurance, Islamic human resource management, Islamic microfinance, Islamic capital market, and other relevant Islamic economic and financial studies.
Articles 5 Documents
Search results for , issue "Vol. 5 No. 2 (2019)" : 5 Documents clear
History of Islamic Economic Law Development in Indonesia Intan Muthoharoh; Mohammad Ghozali
Journal of Islamic Economics Lariba Vol. 5 No. 2 (2019)
Publisher : Department of Islamic Economics, Islamic University of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol5.iss2.art1

Abstract

The development of economy in the world is increasingly developed and enlarged. If there are no things that limit the use or implementation of it, it will give rise to things outside the rules of human life. Then it takes the expected norms could be disallowed in order that human beings act reasonable and not excessive. Because if not, it will soon be a contradiction and each individual to competite and to earn a profit of-magnitude. Economic Law existing in Indonesia can be referred to the book of the law of civil law and several articles on positive law. However, as a man of religion Islam, one must refer to the main reference in the form of propositions as Syar'iyah, like in the Qur'an and Hadith. Finally, in addition to the more needs is fullfilled, Proved that the economic Laws of Islam are also increasingly needed. Then the Islamic economic laws appear in society. And on the discussion this time, author tries to explain and discuss the historical development of Law, about the Islamic Economy.
Distribution in Islam, Contribution of Waqf in Redistribution, and Implementation of Bank Wakaf Mikro Camelia Rizka Maulida Syukur
Journal of Islamic Economics Lariba Vol. 5 No. 2 (2019)
Publisher : Department of Islamic Economics, Islamic University of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol5.iss2.art2

Abstract

The economic disparity caused by the accumulation of wealth in the hands of a group of people can lead to destructive attitudes within a society. Therefore, distribution plays an important role in addressing economic inequality in society. As stated in verse 7 of QS. Al-Hashr, wealth should not circulate only among the rich, as this widens the gap between the rich and poor. Hence, the objective of this research is to analyze the equal distribution of wealth through the instrument of waqf (cash endowment). This is a qualitative study that employs a literature review method, using references from related journals, data from BPS, and some relevant links. The method of interpretation used is maudhu’i interpretation, while hermeneutics is used to understand the meaning of each word contained in the verses being studied. The results of this research indicate that the application of one of the distribution instruments taught by Islam, namely waqf, particularly in the form of cash endowment, is beginning to show results. One example is the presence of Micro Waqf Bank which has been able to improve economic welfare through small and micro businesses. The business model of Bank Wakaf Mikro in eradicating poverty can be summarized in several points, namely: (1) providing financing and mentoring (2) non-deposit taking (3) group-based (4) low-profit sharing, equivalent to 3% (5) without collateral.
Readiness to Implement PSAK 112 at Yayasan Wakaf Bangun Nurani Bangsa Nabila Fairuz Fatin; Krisno Septyan; Ayunita Ajengtiyas Saputri Mashuri
Journal of Islamic Economics Lariba Vol. 5 No. 2 (2019)
Publisher : Department of Islamic Economics, Islamic University of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol5.iss2.art3

Abstract

This research aims to know the readiness of implementation of PSAK 112 on Bangun Nurani Bangsa Waqf Foundation. The methods used in this research is qualitative method and also with phenomenology approach and paradigm interpretive. The research result show that the Bangun Nurani Bangsa Waqf Foundation is not ready to implement PSAK 112. Bangun Nurani Bangsa Waqf Foundation needs to make adjustments to some components of the financial statements. However, the constraints of lack of human resources and the lack of human resources for the financial sector need to be addressed by Bangun Nurani Bangsa Waqf Foundation.
Factors Affecting Financial Sustainability Ratio of Sharia Rural Banks in Java Island, 2013-2018 Fitroh Safaah; Rosida Dwi Ayuningtyas
Journal of Islamic Economics Lariba Vol. 5 No. 2 (2019)
Publisher : Department of Islamic Economics, Islamic University of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol5.iss2.art4

Abstract

This study aims to determine the influence of factors that influence the financial sustainability ratio (FSR) of Sharia Rural Banks (BPRS) on the island of Java in 2013-2018. The variables used in this study are financial sustainability ratio (FSR), non-performing financing (NPF), return on assets (ROA), financing debt ratio (FDR), operational expenses and capital adequacy ratio (BOPO) and capital adequacy ratio (CAR). The samples selected in this study were 23 BPRS most complete out 91 BPRS on the island of Java with a range of research from 2013 to 2018, where the samples were published by the annual financial statements at Bank Indonesia (BI) or at the Financial Services Authority (OJK). Analysis of the data used is panel data regression with the Fixed Effect method using the eviews 9 program tool. In the test results that the CAR variable partially has a significant positive effect on the Financial Sustainability Ratio (FSR) while the BOPO variable partially has a significant negative effect on the Financial Sustainability Ratio (FSR). Based on the results of the BPRS Amanah Sejahtera has the highest FSR value of 6,647.5167, while the lowest FSR value is the Attaqwa SRB of 138,5008.
Impact of Foreign Ownership, Exchange Rate, and Zakat on the Performance of Sharia Commercial Banks in Indonesia Fahmi Irfan
Journal of Islamic Economics Lariba Vol. 5 No. 2 (2019)
Publisher : Department of Islamic Economics, Islamic University of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol5.iss2.art5

Abstract

The main objective of this study is to examine the variables that can affect the performance of Islamic Commercial Banks. Banks are required to choose management plans that can minimize the required costs and maximize the generated profits. The variables under consideration are foreign ownership, changes in the exchange rate of the Indonesian Rupiah against the US Dollar, and corporate zakat expenditure, which will be tested for their impact on the level of profitability (ROA) and efficiency (BOPO) of Indonesian Islamic Commercial Banks. This study uses panel secondary data and a purposive sampling method, which includes eleven Islamic Commercial Banks in Indonesia from 2011 to 2014. The analysis method used is multiple linear regression. The results of this study conclude that the research model simultaneously affects the ROA and BOPO of the bank. Partially, foreign ownership has a negative impact on the ROA and BOPO of the bank. Changes in the appreciation/depreciation of the Rupiah-US Dollar have a negative impact on the ROA of the bank but a positive impact on the BOPO of the bank. In addition, corporate zakat expenditure has a positive impact on the ROA of the bank, but it has no effect on the BOPO of the bank.

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