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Hasna Luthfi
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Review on Islamic Accounting
Published by Smart Insights
ISSN : -     EISSN : 29853265     DOI : -
Core Subject : Religion, Economy, Science,
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Review on Islamic Accounting adalah publikasi ilmiah yang diterbitkan oleh SMART Insight yang berada di bawah lembaga riset SMART Indonesia. Sharia Economic Applied Research and Training (SMART) adalah lembaga penelitian di Indonesia yang fokus pada riset seputar ekonomi dan keuangan Islam. Review on Islamic Accounting terbit dua (2) kali dalam 1 tahun.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2023): Review on Islamic Accounting" : 5 Documents clear
What is Financial Exclusion? A Review Devi, Abrista
Review on Islamic Accounting Vol. 3 No. 2 (2023): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v3i2.365

Abstract

The Central Bureau of Statistics (BPS) recorded that the Indonesian population living below the poverty line as of March 2016 reached 28.01 million people. Although Indonesia's poverty tended to decline in 2016, the World Bank considers that Indonesia's economic inequality has widened in the last 15 years. Poverty in Indonesia is motivated by financial exclusion. Financial exclusion is the lack of access, faced by those most in need, to cheap, fair and safe financial services from mainstream service providers. This study aims to determine the development of Financial Exclusion research trends published by leading journals on Islamic financial economics. The data analyzed consisted of 597 indexed research publications. The data is then processed and analyzed using the VoSviewer application to determine the bibliometric map of Financial Exclusion research development.
Efficiency and Productivity Performance of Dompet Dhuafa based on the Type of Fund for 2010-2019 Maliha, Hasna
Review on Islamic Accounting Vol. 3 No. 2 (2023): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v3i2.377

Abstract

The Islamic social finance industry in Indonesia is one of the industries that is growing very rapidly every year. This can be seen from the growth in the number of zakat management institutions that continue to increase, both those formed by the government and those formed by the community. The rapid development of the number of zakat management institutions raises the level of competition between zakat institutions getting stronger. To be able to compete in this industry, Dompet Dhuafa as one of the zakat management institutions must be able to compete with other zakat management institutions by improving performance optimally. The purpose of this study is to analyze the level of performance efficiency and productivity of Dompet Dhuafa for the 2010-2019 period based on the type of funds it manages. The methods used in this research are Data Envelopment Analysis (DEA) and Malmquist Productivity Index (MPI) methods. The estimation results show that Dompet Dhuafa has not achieved an optimal level of performance efficiency and relatively low productivity. This can be seen from the average efficiency score from 2010-2019 which only reached 0.66 and the average productivity level of Dompet Dhuafa reached 0.958.
Indonesia Islamic Bank Development: An Interpretive Structural Modeling (ISM) Rusydiana, Aam Slamet; Laila, Nisful; Ali, Mohammad Mahbubi
Review on Islamic Accounting Vol. 3 No. 2 (2023): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v3i2.381

Abstract

This research is aim to identify the priority factors that being barrier to develop Islamic bank in Indonesia using Interpretive Structural Modeling (ISM) method. Here is also offered some solutions for the problems identified. ISM is an advanced planning methodology used to identify, analyze and summarize various relationship among factors that define a problem, model or issue. The development of Islamic bank in Indonesia with ISM framework is divided into three criteria: (1) Strategy or foundation required within the framework of developing Islamic banks, and (2) Stakeholders or actors involved in the development of Islamic banks in Indonesia. Result show that the core strategies or foundations that’s needed in framework of Islamic banking development in Indonesia are: The improvement of public literation and preference, Strengthening and align ruling and supervision, Strengthening policy synergy between the stakeholders and Improvement quality and quantity of human resources, information system & technology and other infrastructures.
The Impact of Macro-Microeconomic Factors on Stock Price of Islamic Bank Listed on IDX Muttaqi, Muhammad Ihsan; Surur, Miftakhus
Review on Islamic Accounting Vol. 3 No. 2 (2023): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v3i2.390

Abstract

Investors, however, also need to take into account the local economic trends. This has become a requirement for all Muslims worldwide and is done in order for the invested assets to become more productive and deliver the most benefit. This study intends to determine how macroeconomic and microeconomic variables (ROA, ROE, inflation, and GDP) affect the stock prices of Islamic bank listed on the IDX over a time period spanning 2016 to 2020 using the VAR/VECM method. The result show that there is no short-run correlation between any of the micro and macro variables, according to the results of the Vector Error Correction Model (VECM) test. On the other hand, there is a long-run correlation between the stock prices of Islamic Banks listed on the IDX and micro factors (ROA and ROE). In contrast to the ROA variable, Return on Equity (ROE) actually has a long-term negative impact on stock prices. Return on Assets (ROA) has a positive long-term impact on company prices. The ROE variable, regardless of the influence, whether it be positive or negative, makes the biggest percentage contribution to stock prices, followed by ROA, IPI, and then CPI.
Does the Covid-19 Have an Impact on the Insurance Industry? A Non-Parametric Approach to Takaful and Conventional Insurance in Indonesia As-Salafiyah, Aisyah
Review on Islamic Accounting Vol. 3 No. 2 (2023): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v3i2.398

Abstract

This study aims to see the efficiency level of insurance companies, especially general insurances in Indonesia, both Islamic insurance (known as takaful) and conventional insurance using nonparametric approach. The study period of this study was five years from 2016 to 2020, especially highlighting the year of 2020, when the COVID-19 pandemic spread in Indonesia, and whether it impacts the insurance companies. The findings of this study indicate that the average efficiency score of Sharia and conventional insurance in Indonesia from 2016 to 2020 has fluctuated differently, with conventional insurance decreasing and sharia insurance increasing following a dip. This may explain why COVID-19 has had little effect on the insurance business. COVID-19 has a detrimental impact on the efficiency of conventional insurance but does not affect Islamic insurance, according to the DEA research. Additionally, this study classifies the improvement potential for each input and output variable.

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