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Economics & Islamic Finance Journal
Published by Baca Dulu Publisher
ISSN : -     EISSN : 30474167     DOI : 10.xxxxxx/ecif
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Economics & Islamic Finance Journal (ECIF) is a peer-reviewed journal managed and published by BacaDulu Publisher which contains the results of research and thoughts from scholars in the fields of Economics & Islamic Finance both academics and practitioners, which presents the results of the latest theoretical and experimental research related to (1) Theoretical articles; (2) Empirical studies; (3) Case studies; (4) Literature reviews. Economics & Islamic Finance Journal (ECIF) is published periodically three times a year, namely in April, August & December.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 19 Documents
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The Impact of Macroeconomic Variables, Financing Risks, and Third-Party Funds on Islamic Banking's Profitability Astuti, Retno Puji; Nurhasanah
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 1 (2024): ECIF Journal April 2024
Publisher : Baca Dulu Publisher

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Abstract

The aim of this research was to examine the impact of macroeconomic variables, financing risks , and third-party funds on the profitability of Islamic banking.  The GDP and inflation are the macroeconomic variables that are taken into effect. Non-performing financing (NPF) is the financial risk that is used. Islamic banks that are registered with the Financial Services Authority (OJK) for the 2019–2020 sample period represent the research population. Purposive sampling was the technique used, and the sample size consisted of fourteen Islamic banks. This study used Eviews 10 to do mutivariate regression analysis as its data analysis tool. The findings showed that the GDP and inflation, two macroeconomic variables, had no impact on the profitability of Islamic banking. Profitability is significantly impacted by third party funds, whereas Islamic banking's profitability is significantly impacted negatively by NPF.
A Comparative Study Of The Financial Performance Of Islamic And Conventional Banks In Peshawar Hussain, Muhammad; Jan, Sharif Ullah; Haq, Muhammad Zia Ul
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 1 (2024): ECIF Journal April 2024
Publisher : Baca Dulu Publisher

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Abstract

The research aimed to assess the financial performance of Islamic and Conventional banks in Peshawar between 2006 and 2014. To facilitate comparison, five Islamic banks were matched with five similarly sized conventional banks. The study revealed that Islamic banks outperformed conventional banks in efficiency, return, and asset quality. However, Islamic banks faced challenges in areas such as advances, investment, liquidity, deposits, and capital, where conventional banks showed better performance. Islamic financial institutions often impose higher spreads and allocate a smaller portion of distributable income to depositors in comparison to conventional banks. To enhance credibility and contribute to Islamic socio-economic goals of fairness and equality, it is important for Islamic banks to prioritize equitable profit distribution to depositors. Additionally, these banks should emphasize the creation of novel products and inventive solutions to cater to client demands, while also bolstering their equity foundation.
The Influence of Financial Derivatives, Financial Leases and Institutional Ownership on Tax Avoidance Wicaksana, Wafi; Putra, Yananto Mihadi
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 1 (2024): ECIF Journal April 2024
Publisher : Baca Dulu Publisher

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Abstract

This research falls under the category of quantitative research, aiming to ascertain the impact of the variables Financial Derivatives, Financial Leases, and Institutional Ownership on the variable Tax Avoidance. The study focuses on manufacturing companies listed on the Indonesia Stock Exchange, employing a purposive sampling method that yields a sample size of 19 companies. The analysis is conducted with a 5% significance level, utilizing the Panel Data Regression Analysis Method facilitated by the E-Views 12 computer program. The findings of the analysis reveal that (1) there is no statistically significant effect of financial derivatives on tax avoidance, (2) there is a significant effect of financial leases on tax avoidance, and (3) there is no significant effect of institutional ownership on tax avoidance.
Factors Determining Non-Performing Financing In Islamic Banks In Indonesia Nurulloh, Maulana Syarif; Indriawati, Fitri
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 1 (2024): ECIF Journal April 2024
Publisher : Baca Dulu Publisher

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Abstract

This study aimed to determine the factors that impact non performing financing at Shariah Bank in Indonesia (Empirical study based on Shariah Bank listed on Indonesia financial services authority for the period 2017- 2020). This study is using purposive sampling as sampling method, which is sampling technique using several consideration according to the used criteria to determine how much sample to be studied and the final results obtained 44 samples. The type of this study is quantitative and the data that used for this study is secondary data. This study uses multiple regression analysis as a testing tool. The result of this study indicate capital adequacy ratio and shariah board committee shows a negative effect on non performing financing, operational efficiency ratio (BOPO) shows a positive effect on non performing financing. Meanwhile BI Rate, inflation, and independent commissioner had no effect on non performing financing.
The Effect of Family Ownership, Profitability, and Sales Growth on Tax Avoidance in Manufacturing Companies on the Indonesia Stock Exchange for the Period 2020-2022 Sari, Apri Lynia; Waluyo; Putra, Yananto Mihadi; Nugroho, Lucky; Ildiko, Orban
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 1 (2024): ECIF Journal April 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v1i1.12

Abstract

This quantitative study aims to determine the effect of family ownership, profitability, and sales growth on tax avoidance. This study uses manufacturing companies listed on the IDX in 2020-2022. The sample selection of manufacturing companies in this study used the purposive sampling method, and the number of acceptable samples was 153 of the total number. Hypothesis testing in the study used panel data regression analysis with a significance level of 5% (0.05). The results of the test obtained: (1) there is no effect of family ownership on tax avoidance, (2) there is an effect of profitability on tax avoidance, and (3) there is an effect of sales growth on tax avoidance. The implication of this research is to provide information and references related to the variable determinants of tax avoidance in the manufacturing sector in the period 2020 to 2022.
The Influence of Audit Quality and Company Size on Earnings Management moderated by the Audit Committee at Islamic Commercial Banks in Indonesia Chairunisa, Mariyam; Sarpingah, Siti
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 2 (2024): ECIF Journal August 2024
Publisher : Baca Dulu Publisher

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Abstract

This study examines The Influence of Audit Quality and Company Size on Earnings Management moderated by the Audit Committee at Islamic Commercial Banks in Indonesia in the 2016 – 2021 period. There are many reasons for management to carry out earnings management, among others due to the conflict of interest that occurs between management as an agent and investors as principals which often benefits one party. Earnings management practices can affect the fairness of the presentation of financial statements, so that financial reports can mislead the user when they are supposed to be useful for the user. The research method used is the saturated sample method which uses secondary data in the form of annual reports of fourteen Islamic commercial banks in Indonesia that provide Annual Reports. The data obtained were processed by multiple linear regression analysis using SPSS statistical tools. The results of this study indicate that Audit Quality has no significant effect on earning management, while the company size has a significant effect on earning management. The existence of audit committee as a moderating variable does not affect the relationship between Audit Quality and company size on earning management.This research is expected to be a reference for further research. This research is expected to be a reference for further research.
Cultural Strategy of Trustworthy, Competent, Harmonious, Loyal, Adaptive, and Collaborative (AKHLAK) at a BUMN Company in Jakarta Elmi, Farida; Mulyanto, Angga Dwi; Riyanto, Setyo; Utama, Andyan Pradipta; Sari, Novita; Sutarman, Novia Nila
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 2 (2024): ECIF Journal August 2024
Publisher : Baca Dulu Publisher

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Abstract

This research aims to evaluate and enhance the effectiveness of the implementation of AKHLAK  values as the cultural foundation in the State Owned Enterprises (SOE). This research employs a qualitative triangulation approach. Observations, interviews, and data triangulation are conducted to delve into the impact of the implementation of organizational culture and AKHLAK training in the state-owned enterprise (SOE). The research utilizes NVivo12 to support data analysis. Research findings the need for improvement and collaboration within the business unit. The development of AKHLAK training is recommended through needs analysis, program design, inter-departmental collaboration, continuous learning, emphasis on corporate culture, evaluation and feedback, as well as recognition and acknowledgment. The strategy involves exemplary leadership behavior, clear policies, a collaborative culture,    performance evaluation related to AKHLAK, commitment to sustainability,  and transparency. Despite positive progress, sustained efforts are required to ensure that AKHLAK values are reflected in employee behavior and support the achievement of corporate goals.
Financial Resilience Amidst the Pandemic: A Study on Net Interest Margin and Key Banking Ratios in Indonesia Fauziah, Ulfah Nurillahi; Nugroho, Lucky; Hidayah, Nurul
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 2 (2024): ECIF Journal August 2024
Publisher : Baca Dulu Publisher

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Abstract

This study aims to analyze the influence of credit disbursement ratio, low-cost fund ratio, efficiency ratio, and credit quality on Net Interest Margin (NIM) in the conventional banking industry in Indonesia before and during the COVID-19 pandemic. The formulation of the problems raised in this study includes how these financial ratios affect NIM in stable economic conditions and crises such as pandemics. The research method used is quantitative with a causal associative approach, using panel data from 46 conventional banks listed on the Indonesia Stock Exchange (IDX) during 2017-2022. The study results show that the credit disbursement ratio did not significantly affect NIM before the pandemic but had a significant influence during the pandemic. The ratio of low-cost funds did not significantly affect NIM before or during the pandemic. The efficiency ratio significantly affected NIM in both periods, demonstrating the importance of operational efficiency in maintaining bank profitability. Credit quality only significantly influenced NIM during the pandemic, where high credit risk impacted increasing interest rates to compensate for such risks. This research makes a theoretical contribution by enriching the literature on banking risk management in crises. In practical terms, these findings reference bank management's strategic decisions to maintain financial stability amid severe economic challenges. The latest of this research lies in comparative analysis before and during the pandemic, which provides insight into financial dynamics amid a crisis.
The Influence of Leadership Style, Work Discipline and Work Motivation on Employee Performance at the Rawa Shop, Gianyar Regency Sukriana, I Wayan Gede Agus; Goca, I Gusti Putu Agung Widya
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 2 (2024): ECIF Journal August 2024
Publisher : Baca Dulu Publisher

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Abstract

This study aims to determine the effect of leadership style, work discipline and work motivation on employee performance at the Rawa Shop, Gianyar Regency. The analytical tool used to test the hypothesis is multiple linear regression analysis. Based on the results of the analysis shows that the Leadership Style has a positive and significant effect on employee performance. This means that the better the Leadership Style, the better the employee's performance will be. Similarly, Work Discipline has a positive and significant effect on employee performance, meaning that if Work Discipline is improved then employee performance will increase and the same is true for Work Motivation and it has a positive and significant effect on employee performance, meaning that if Work Motivation is getting better, employee performance will be better.
The Effect of Murabahah, Mudharabah, Musharakah and Ijarah Financing  on The Level of Net Profit Echamawaty, Sefty; Safira
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 2 (2024): ECIF Journal August 2024
Publisher : Baca Dulu Publisher

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Abstract

This research aims to examine the effect of financing murabahah, mudharabah, musyarakah and ijarah of towards the level net profit. This research was conducted on companies registered in Islamic Commercial Banks. The population in this study amounted to 13 companies in the period 2012-2017. Samples were taken using purposive sampling method. Samples that meet the criteria of 5 companies. Data analysis method uses multiple linear regression analysis. The results of this research indicate that the financing murabahah and financing mudharabah are significant effect on the towards the level net profit, while financing musyarakah and financing ijarah no significant effect on towards the level net profit registered in Islamic Commercial Banks.

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