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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 37 Documents
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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.
Beyond the Crisis: Tracking SME Non-Performing Loan in Indonesia Before and After the COVID-19 Stimulus Cahyono, Eko Fajar; Bayuny, Ahmad Fadlur Rahman; Rusmita , Sylva Alif; Sahabuddin , Mohammad
Review on Islamic Accounting Vol. 4 No. 1 (2024): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v4i1.395

Abstract

This study evaluates the impact of two Indonesian government economic stimulus packages on the performance of Non-Performing Loans (NPLs) in the Small and Medium Enterprises (SME) financing sector. It compares the NPLs in conventional and rural banks with Non-Performing Financing (NPF) in Islamic commercial and rural banks, before and after the stimulus, during the COVID-19 crisis period. The two policies are in the form of interest/margin subsidies and credit/financing restructuring for debtors in the SMEs sector. The approach used is a quantitative approach with three analytical methods consisting of ANOVA, MANOVA and DiD (Difference in Difference). The secondary data in this study were sourced from official publications of government institutions such as the Financial Services Authority and the Ministry of Finance. The results showed that there were significant differences in the performance of NPL/F of Conventional banks, Islamic Commercial Banks, Conventional Rural banks, and Islamic Rural banks before and after the government's economic stimulus policy was determined.
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.
The Effect of Company Size, Tax Haven, and Foreign Ownership on Thin Capitalization Practices with ROA as a Control Variable Faza, Cikal Aqilah; Taqi, Muhamad; Mukhtar
Review on Islamic Accounting Vol. 4 No. 1 (2024): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v4i1.405

Abstract

The practice of thin capitalization is a form of international tax avoidance. The trick is to hoard debt to be calculated as a tax-deductible expense. This design arises because tax provisions distinguish the treatment between interest and dividends. This research examines how the size of a company, tax haven, and foreign ownership affect thin capitalization and uses Return on Asset (ROA) as a control variable. Listed on the IDX are companies from the manufacturing sector for the years 2018 to 2022, which comprise the population for this study. The research sample selection used the purposive sampling method and obtained a sample of 275 samples that met the criteria and data processing using the SPSS 25 application. This study shows the results: company size has a positive effect on thin capitalization, tax haven has a negative effect on thin capitalization, foreign ownership has no effect on thin capitalization and ROA as a control variable has no effect on thin capitalization.
The Effect of Training, Job Stress, and Motivation on Work Productivity with Unsafe Actions as An Intervening Variable Putra, Gilang Andhika; Badruzaman, Jajang; Supriadi, Apip
Review on Islamic Accounting Vol. 4 No. 1 (2024): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v4i1.440

Abstract

This research aims to test the direct and indirect influence between training, work stress, and motivation on work productivity with unsafe actions as an intervening variable. The study was conducted on employees of a Steam Power Plant contractor in Cirebon Regency. Sampling was carried out using a proportional start-up random sampling technique, with a total sample size of 152 samples, who were active employees at PT Cipta Anugrah Sejahtera and PT Star Plus. The research instrument used was a questionnaire with a Likert scale. The analysis technique used is path analysis using the SPSS version 27 application. The results of this study show that 1) Job stress, motivation and productivity variables are in the good category, while training and unsafe actions very good category. 2) Training has a negative and significant effect on unsafe actions. 3) Work stress has a positive and significant effect on unsafe actions. 4) Motivation has a negative and insignificant effect on unsafe actions. 4) Training, work stress and motivation simultaneously have a significant effect on unsafe acts. 5) Training, work stress, motivation and unsafe actions simultaneously has a significant effect on work productivity.
Global Trends in Sharia Audit Practice: An In-depth Bibliometric Exploration Syaputri, Anastasya Dinda; Sigid, Sigid Eko Pramono
Review on Islamic Accounting Vol. 4 No. 1 (2024): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v4i1.499

Abstract

The surge in publications focused on Sharia Audit Practice from 2011 to 2023 has been comprehensively explored through bibliometric analysis on the Dimension.ai platform. The research aims to identify prevalent topics and writing styles among authors in this sector. Using the search term "Sharia Audit Practice" on December 7, 2023, numerous contributions have significantly enhanced the field's research output. A prominent work, "Shariah Auditing: Analyzing the past to prepare for the future," delves into the current impact of Sharia Audit Practice. Noteworthy themes like "Sharia Governance," "Sharia Committee," and "Sharia Compliance" underscore its importance and prevalence in related discussions. The study showcases prolific authors and examines current trends, providing valuable insights for future academic and professional endeavors in this field. Recommendations include addressing awareness challenges, establishing supportive regulatory frameworks, and promoting sustainable research initiatives for the ongoing development of Sharia Audit Practice research.
Analysis of Village Fund Management in Improving the Community Economy in Indonesia Ningsih, Ratna Nurya; Zaidi, Nurul Ain Binti
Review on Islamic Accounting Vol. 4 No. 1 (2024): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v4i1.539

Abstract

This research aims to analyze the management of village funds and its impact on the economy of village communities. Village funds are an allocation of funds from the central government aimed at accelerating village development and improving the welfare of village communities. The research method used is a qualitative method with a case study approach in several villages in various regions in Indonesia. Data was collected through in-depth interviews, field observations, and document analysis. The research results show that effective village fund management can improve infrastructure, expand employment opportunities, and support micro, small and medium enterprises (MSMEs) at the village level. However, this research also identified several obstacles, such as lack of transparency, inadequate management capacity, and low community participation. To optimize the use of village funds, it is recommended to increase the capacity of village officials, tighter supervision, and increase community participation in the planning and monitoring process. In this way, village funds can function optimally in improving the economy and welfare of village communities.

Page 3 of 4 | Total Record : 37

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