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Bukhori: Kajian Ekonomi dan Keuangan Islam

Bukhori
Website

Published by Goodwood Publishing

ISSN : - EISSN : 27986691 DOI : https://doi.org/10.35912/bukhori

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Bukhori: Kajian Ekonomi dan Keuangan Islam aims to be a useful platform for spreading scientific studies on various issues and a strategic tool for developing theories and practices in the fields of Islamic Economy and Finance.The scopes of the journal include, but are not limited to, the following fields: 1. Islamic Economics and Contemporary Issues 2. Contemporary issues in Islamic Financial Institutions 3. Sharia Management 4. Sharia Accounting 5. Sharia Banking 6. Legal Aspects in Islamic Economics 7. Philosophy of Islamic Economics 8. Islamic Economic Thought

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 51 Documents

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Pengaruh ISR, Leverage dan Likuiditas terhadap ERC pada Perusahaan yang Terdaftar di ISSI Tahun 2015-2020 Ekawati, Evi; Yanti, Indri
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 1 No. 2 (2022): Januari
Publisher : Penerbit Goodwood

Purpose: The purpose of this study is to find out whether Islamic Social Reporting has an effect on the Earning Response Coefficient, find out whether Leverage has an effect on the Earning Response Coefficient, and find out whether Liquidity has an effect on the Earning Response Coefficient. Method: This study uses quantitative research methods with secondary data types from 2015-2020 obtained from the IDX official website and Yahoo Finance. Data collection techniques used are documentation and library studies. The sampling technique used purposive sampling with a sample of 30 manufacturing companies. The data analysis used is panel data regression analysis with E-views software version 12. Result: The results of this study are Islamic Social Reporting, Leverage, and Liquidity have no effect on the Earnings Response Coefficient. This is because financial accounting standards do not require companies to disclose Islamic Social Reporting. Companies that have high debt may be because the company is growing and the company is able to pay off its short-term debt and run company operations to generate profits without fear of liquidation. Contribution: This research is expected to be used as input and consideration for investors and companies regarding the company's earnings response coefficient.

Implementasi MSP Kerja Sama Akreditasi Halal antara ESMA dan KAN Tahun 2018 Suci Indah Lestari; Agus Hadiawan; Tety Rachmawati
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 2 No. 1 (2022): Juli
Publisher : Penerbit Goodwood

Purpose: To analyze implementation of a Memorandum of Understanding (MoU) in the field of cooperation halal accreditation between the National Accreditation Committee (KAN) and Emirates Authority for Standardization and Metrology (ESMA) 2018 in trade relations between Indonesia and the UAE. Method: This type of research is descriptive qualitative using secondary data. The data collection technique used document analysis while the data analysis technique used content analysis which refers to the process of classifying, summarizing and tabulating data. Result: The results of this study are all 6 MoU mechanisms in halal accreditation cooperation have been carried out according to mutually agreed procedures and an understanding of halal accreditation. It has been reached through LSH Indonesia which is recognized by ESMA. However, the implementation of the MoU has not provided a maximum contribution yet to Indonesia's trade relations with the UAE.

Limitation of Non-Halal Income (Interest) in The Criteria of Sharia Securities List in Indonesia Stock Exchange M Fatchurrohman; Pungky Lela Saputri
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 2 No. 1 (2022): Juli
Publisher : Penerbit Goodwood

The Islamic capital markets in Indonesia have been developing over the last two decades, characterized by an increase in Islamic products and the issuance of regulations related to the Islamic capital markets, and the general public and investors are beginning to understand the list of Islamic securities. Next, there is one of the controversial criteria for the Sharia Securities List. That is, the total yield is less than 10%. It is understandable whether Islamic financial institutions earn income from bank interest before they are fully subject to Sharia law. Puprose: The purpose of this research is to examine the refinement of several regulations related to criteria and issuance of sharia lists to encourage and increase the Indonesian Sharia Stock Index (ISSI). Methodology: This study analyzes the dispute using an associative approach by building relationships between social situations or domains based on the interdependencies of the dispute under study. It is a study to do. Result: The results of this survey and discussion are based on an analysis of non-Halal income (interest) restrictions in the criteria for listing Shariah securities in Indonesia to address the conditions, risks and possibilities of Sharia Securities List (SSL). The Indonesian capital markets industry is beginning to develop the application of the Islamic Shariah Principles as an alternative investment tool in Indonesian capital market activities. With the standard requirements and the issuance of the following list of Shariah securities, total interest income and other non-Halal income for each security will be less than 10%. The decision to change the issuer's financial indicators was analyzed by capital market authorities on the effect that the company continues to use interest-based financial institutions. If the interest limit is kept to a minimum, the capital market will not run and develop properly and will inevitably lead to a drastic decline in the Islamic stock index on IDX. Thus, when Islamic issuers have developed a lot and are finally ready to lower the interest-based non-halal income limit, they will certainly have a perspective in influencing the conditions of inclusion of other Islamic financial institutions.

Analisis Zakat sebagai Sumber Kekayaan Negara Heni Noviarita; Syara Dwi Afiana; Leny Indahsari; Dwi Nurhayati
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 2 No. 1 (2022): Juli
Publisher : Penerbit Goodwood

Indonesia has the largest Muslim population, where the value of receiving zakat in Indonesia should have enormous potential for the welfare of the people. This can be seen from the receipt of zakat from BAZNAS, LAZ and OPZ in 2019 reaching Rp. 10,227,943,806,555. This is what makes zakat has the potential as a source of state revenue. Purpose: Therefore, this study aims to determine the potential of zakat as state revenue as well as its management and distribution. Research Methodology: The research method used by researchers is a descriptive qualitative method with a type of literature study. Where data collection is obtained from various sources in the form of articles and journals related to the discussion. Result: The results of this study indicate that zakat zakat has the same goal as one of the goals of the state contained in the 1945 Constitution, namely advancing the welfare and prosperity of the people and reducing economic inequality. This is what makes the potential for receiving zakat as a source of state revenue. As for the management and distribution mechanism in including zakat as an instrument of state revenue, that can be done in two ways, namely by centralizing the collection or collection of zakat funds into the State Treasury Account which will then be budgeted in the APBN to be managed and distributed to mustahik according to Islamic law.

Pengaruh Kinerja Maqashid Syariah dan Islamic Social Reporting terhadap Agresivitas Pajak dengan Ukuran Perusahaan sebagai Variabel Moderasi (Studi Empiris Pada Perbankan Syariah di Indonesia Tahun 2016-2020) Taufikurohman, Rizki; Ekawati, Evi; Devi, Yulistia
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 1 No. 2 (2022): Januari
Publisher : Penerbit Goodwood

Purpose: This study aims to determine whether there is a effect of maqashid sharia performance and islamic social reporting on tax aggressiveness with company size as a moderating variabel. Research Methodology: This research is a quantitative research using secondary data in the form of annual report of islamic banking in Indonesia period 2016 to 2020 registed in OJK. The technique samples were conducted with purposive sampling to obtain 45 samples used in this study. Data analysis methods Moderated Regression Analysis (MRA) by using tools SPSS Statistics 26.0. Results: The results showed that the variable performance maqashid sharia does not effect on tax aggressiveness, while islamic social reporting has a positive effect on tax aggressiveness. The results of Moderatd Regression Analysis showed that the size of the company is able to moderate the influence of performance maqashid sharia on tax aggressiveness. But the size companies unable to moderate the influence islamic social reporting on tax aggressiveness. Limitations: The use of independent variables only uses sharia maqashid performance and Islamic social reporting, it is hoped that further research can add other variables that have not been included in this study. In addition, the measurement of tax aggressiveness in this study uses ETR (effective tax rate), it is hoped that in future studies using other measurements such as Cash Effective Tax Rate (CETR) or Book Tax Difference (BTD). Contribution: This research can be a reference for further researchers related to tax aggressiveness. In addition, for investors, it is better for investors in making decisions to first examine how the performance of a company and still comply with tax avoidance is not a natural thing but it is always done and will have a good impact on both parties concerned, both from the investor, company and government.

Analisis Pengaruh Zakat terhadap Peningkatan Kesejahteraan Mustahiq Ali Hardana; Desy Khairani; Putri Bunga Daulay; Rizky Pratiwi
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 2 No. 1 (2022): Juli
Publisher : Penerbit Goodwood

South Tapanuli Regency BAZNAS distributes zakat to mustahiq without seeing fur, race, and ethnicity among the people in the South Tapanuli region. From various types of zakat distribution by BAZNAS, each program must pay attention to two main components, namely goals and strategies. Puprose: This study aims to determine the increase in zakat on improving the welfare of mustahiq in South Tapanuli Regency BAZNAS. Methodology: This research is a quantitative study using a simple regression analysis method, and data collection instruments using questionnaires and documentation. With a sample of 144 mustahiq. Results: Showed that zakat increases towards increasing mustahiq. Based on the coefficient of determination test, zakat can increase the welfare of mustahiq by 63.5% while the remaining 36.5% requires other factors.

Pengaruh Profitabilitas dan Market Value Ratio terhadap Harga Saham Bank Umum Syariah Fajar Rizky Mausuly; Riris Aishah Prasetyowati
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 2 No. 1 (2022): Juli
Publisher : Penerbit Goodwood

Puprose: The purpose of this study is to explore the relationship between Earnings Per Share, Price to Earnings Ratio and Price to Book Value Ratio on the share prices of Islamic commercial banks. Methodology: This research used quantitative methods to analyze financial data from Islamic commercial banks for the 2021 period. In this study used 4 sharia commercial banks as samples. The analysis was performed using panel data regression analysis using E-views software version 10.0. Results: The results of the study showed that increasing Earnings Per Share (EPS) had a positive effect on stock prices, while the Price to Earnings Ratio (PER) had no significant negative effect, and the Price to Book Value (PBV) had an effect positive but not significant. Meanwhile, simultaneously increasing EPS, PER, and PBV all had a significant effect on stock prices. Contribution: With this research, it is hoped that Islamic banking practitioners and sharia investors will analyse the financial performance of the enterprise before making an investment decision. This esearch also contributes to the development of literature on the factors that influence the share prices of Islamic commercial banks.

Keikutsertaan Dana Zakat dalam Pengentasan Kemiskinan di Indonesia Ali Hardana
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 2 No. 1 (2022): Juli
Publisher : Penerbit Goodwood

The Indonesian government through the National Zakat Agency (BAZNAS) has issued various programs in an effort to alleviate poverty in Indonesia. Puprose: The Indonesian government through the National Zakat Agency (BAZNAS) has issued various programs in an effort to alleviate poverty in Indonesia. Methodology: This study aims to test the effectiveness of the zakat fund distribution programs by BAZNAS on poverty levels in Indonesia. In this study, the approach taken was a quantitative descriptive method using the EViews (Econometrics Views) analysis tool 10. This research uses OLS (Ordinary Least Square) method. Research using Secondary Data in the form of Monthly data for the period 2011-2019. Results: This study found that zakat distribution programs in the social and educational sectors have a significant negative effect on poverty levels in Indonesia.

Accountant Ethics: The Role of Islamic Work Ethic as a Solution Indra Caniago; Reva Meiliana; Taufik Taufik
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Purpose: The fraud problem has occurred for a long time, followed by accounting scandals including Enron, Worldcom, Satyam, and Global Crossing. This problem is observed from the problems in accounting ethics. This study reviews the literature on ethical self-regulation in accounting from 1980-2020. The articles referred to are those published in Scopus indexed journals. Various solutions were presented from various articles such as improving regulations and professional ethics, free choice of standards used in accounting methods, perceptions of accountants to ethics education in accountants. All of these suggestions have advantages and disadvantages. This paper offers an Islamic work ethic as a solution to the ethical self-regulation of accountants that has a strong dimension with a backing on the divine aspect. This paper offers an Islamic work ethic as a solution to the ethical self-regulation of accountants that has a strong dimension with a backing on the divine aspect. Method: This paper uses harzing software to compile articles on ethical regulation in accountants from the 1980s to 2020. The articles referred to are those published in Scopus indexed journals. The results of tracing articles found very little data discussing regulations on accounting ethics. After the screening process, only six articles were found to be relevant (Table 1). Table 2 shows that most of the articles are conceptual papers. The rest use survey, qualitative and archival methods. Result: So with various improvement efforts in these various fields, this paper suggests an Islamic work ethic as a solution to the problem of accountant ethics. This ethic can be universally applicable because it involves the individual's relationship with his God. All actions return to intentions that focus on the process, not only on the results. Limitation: The limitation of this article is that it only discusses the aspect of self-regulation. Studies from different aspects will add to the contribution of ethical studies in accounting.

Analisis Kinerja Keuangan Bank Syariah Indonesia (BSI) Sebelum dan Setelah Merger Shafira Arista Putri; Dini Dewindaru; Eha Nugraha
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Purpose: This study aims to determine the effect of mergers on BSI's financial performance. Research methodology: The method used in this research is descriptive comparative, namely research that describes a certain situation within a predetermined period of time. The data used in this study comes from the financial statements of the three Islamic banks before the merger (2019) and BSI after the merger (2021). Results: The results of this study show that of the nine ratios studied, six ratios have increased, namely the quick ratio, debt to equity ratio, times interest earned, return on assets, return on equity, and net profit margin, while the other four have decreased, namely the current ratio, cash ratio , and debt ratios. Limitations: The observation period is limited to a year before and a year after the merger. Contribution: As for suggestions for BSI, it is necessary to pay attention to important and dominant aspects that can improve the quality of company assets and financing. Novelty: The difference between this study and previous studies is that the ratios used in this study are Current Ratio (CR), Quick Ratio (QR), Cash Ratio, Debt Ratio (DR), Debt to equity ratio (DER), Times interest earned (TIE), Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM) as a comparison to see the financial performance before and after the merger from BSI.

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Home Page

OAI Link

Editorial Team

Contact

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Google Scholar

Contact Name Yuliansyah

Contact Email admin@penerbitgoodwood.com

Phone +6282179769602

Journal Mail Official admin@penerbitgoodwood.com

Editorial Address Z.A. Pagar Alam Street No. 57, Rajabasa, Bandar Lampung City - Indonesia

Location Kota bandar lampung, Lampung INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Yuliansyah

Contact Email
admin@penerbitgoodwood.com

Phone
+6282179769602

Journal Mail Official
admin@penerbitgoodwood.com

Editorial Address
Z.A. Pagar Alam Street No. 57, Rajabasa, Bandar Lampung City - Indonesia

Location
Kota bandar lampung,

Lampung

INDONESIA