Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah
Focus Al Intaj : Jurnal Ekonomi dan Perbankan Syariah is designed to provide a forum for researchers who focus on Islamic economics and banking, covering current issues in Islamic economics and banking, Islamic philanthropy, and Islamic finance. Scope The scope of this journal includes: 1. Islamic Economic 2. Islamic Accounting 3. Islamic Philanthropy 4. Islamic Bussines Ethic 5. Islamic Insurance 6. Islamic Microfinance 7. Islamic Capital market 8. Sharia Financial Banking.
Articles
10 Documents
Search results for
, issue
"Vol 7, No 2 (2021)"
:
10 Documents
clear
<![CDATA[Analisis Prediksi Kebangkrutan Pada Bank Umum Syariah di Indonesia Menggunakan Metode Fulmer Periode 2010-2019 ]]>
<![CDATA[Kusumanisita, Apriliana Ika]]>;
<![CDATA[Musdalifh, Istiana Mita]]>
<![CDATA[ Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 2 (2021) ]]>
Publisher : <![CDATA[Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29300/aij.v7i2.3656
<![CDATA[This research is used to predict early bankruptcy in the health of financial performance in the Islamic banking industry in Indonesia using the Fulmer method. This research uses a quantitative approach. The data analysis technique used is the regression of the panel data. The samples used in this study are 14 Islamic commercial banks that have been registered with Bank Indonesia. The sampling technique uses the purposive sampling method because researchers determine certain criteria for Islamic commercial banks that have published their financial statements. The data used by researchers is secondary data which means using data collected in the form of financial statements. The results of this study showed the value of R square 0.998771 means that 99% prediction on the variable Fulmer method can explain the level of health of the financial performance of sharia commercial banks. In addition, the results of this study also showed that simultaneous and partial variables of Fulmer methods had a significant positive effect on bankruptcy in Islamic commercial banks.]]>
<![CDATA[Peran Bank Syariah Pada Masa Pandemi Covid-19 ]]>
<![CDATA[Cahyono, Andi]]>;
<![CDATA[Siregar, Erwin]]>;
<![CDATA[Wati, Asiah]]>
<![CDATA[ Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 2 (2021) ]]>
Publisher : <![CDATA[Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29300/aij.v7i2.3556
<![CDATA[This study aims to determine the effectiveness of social funds in Islamic banks against MSMEs due to the Covid-19 pandemic. The approach used in this research is descriptive qualitative. The techniques used are content analysis and library research. The results of this study indicate that Micro, Small, and Medium Enterprises (MSMEs) receive assistance from zakat, infaq, and sadaqah. Apart from leading business capital assistance for the business sector or Micro, Small and Medium Enterprises (MSMEs) from the government for Micro, Small and Medium Enterprises (MSMEs) that already have a business permit from the village, as well as through the qardhul hasan scheme and loans for businesses that exist in Islamic banks. . So far, the social funds in Islamic banks for Micro, Small and Medium Enterprises (MSMEs) have not been effective because people use more funds to fulfill basic needs.]]>
<![CDATA[Mekanisme Pembatalan Penjualan Instishna dalam Islam ]]>
<![CDATA[Sari, Reonika Puspita]]>
<![CDATA[ Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 2 (2021) ]]>
Publisher : <![CDATA[Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29300/aij.v7i2.3675
<![CDATA[This study aims to determine the system of istishna sale and purchase cancellation which is justified according to Islamic law. This is library research which is carried out by collecting data which is then analyzed to solve a problem that is focused on a critical and in-depth study of the relevant library materials. According to the results of the study, the cancellation of the istishna sale and purchase contract is allowed unless it is caused by things justified by syara', for instance, a defect in the object of the contract or does not meet one of the pillars or conditions of the contract. This is by the MUI fatwa No: 06/DSN-MUI/IV/2000. In addition, the cancellation of the contract must be approved by both parties without harming either party. This is confirmed in the Qur'an Surah an-Nisa verse 29.]]>
<![CDATA[Corporate Governance Dan Kinerja Bank Pembiayaan Rakyat Syariah Di Yogyakarta ]]>
<![CDATA[Chasanah, Novi Ismiatun]]>
<![CDATA[ Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 2 (2021) ]]>
Publisher : <![CDATA[Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29300/aij.v7i2.3657
<![CDATA[This study aims to examine the effect of corporate governance (CG on the financial performance of Islamic rural banks (BPRS) in Yogyakarta. This study uses purposive sampling technique with total final sample of six BPRS. BPRS financial performance is measured using the ratio of NPF, CAR, FDR and ROA. CG is proxied using the size of the board of directors, the size of the board of commissioners, and managerial ownership. The results in this study indicate that the size of the board of directors has no effect on financial performance of BPRS, while the size of the board of commissioners has an effect on financial performance of BPRS. In addition, managerial ownership has no effect on NPF and FDR, but has an effect on CAR and ROA.]]>
<![CDATA[Pengaruh GCG, Intelectual Capital, dan CAR Terhadap Kinerja Keuangan dengan ISlamic Social Reporting Indek Sebagai Variabel Intervening ]]>
<![CDATA[Nadila, Dian Luthvita]]>;
<![CDATA[Annisa, Arna Asna]]>
<![CDATA[ Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 2 (2021) ]]>
Publisher : <![CDATA[Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29300/aij.v7i2.3677
<![CDATA[This study aims to determine the effect of good corporate governance, intellectual capital, and capital adequacy ratio on financial performance with the Islamic social reporting index as an intervening variable. This research uses quantitative research by using multiple linear regression analysis and path analysis as data analysis. The sampling method used purposive sampling technique by setting several criteria so that there were 11 Islamic Commercial Banks that became the research sample. This study uses secondary data in the form of panel data at Islamic Commercial Banks (BUS) for the 2015-2019 period. The data population in this study is BUS in Indonesia for the 2015-2019 period. Data processing using Eviews 9. The results of this study indicate that the frequency of board of commissioners meetings has a positive effect and the frequency of audit committee meetings has no significant negative effect, while Intellectual Capital, CAR and ISR have a significant positive effect on financial performance (ROA). The frequency of board of commissioners' meetings and CAR has a positive and insignificant effect, the frequency of audit committee meetings has a negative and insignificant effect, while Intellectual Capital has a positive and significant effect on the Islamic Social Reporting Index. The ISR index cannot mediate the effect of the frequency of board of commissioners meetings, the frequency of audit committee meetings, intellectual capital, and CAR on financial performance (ROA).]]>
<![CDATA[Evolusi Pembiayaan Mudharabah Sebagai Instrumen Halal National Fund ]]>
<![CDATA[Zaki, Khozin]]>;
<![CDATA[Handani, Rani]]>;
<![CDATA[Hardianti, Iin Julia]]>
<![CDATA[ Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 2 (2021) ]]>
Publisher : <![CDATA[Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29300/aij.v7i2.3662
<![CDATA[At present, in a competitive Islamic financial system, mudarabah (profit sharing) is seen as an alternative mechanism in Indonesia. Since it was introduced mudarabah (profit sharing) has gone through various evolutions to meet the rapidly growing needs of Islamic finance. However, in the current Islamic financial system, mudarabah (profit sharing) is less desirable by the public. This is due to the asymmetric information that is continuously presented in mudarabah (profit sharing) contracts and creates adverse selection problems. Therefore, mudarabah (profit sharing) has rejected its importance as a financing vehicle. Therefore, the purpose of this paper is to analyze the thinking and evolution of mudarabah financing in Islamic banking from the perspective of classical and contemporary Islamic studies and evaluate the risk prevention of mudarabah financing in Indonesia also the development of halal national funds using this instrument. The writing method used is a literature study that looks for theoretical references that are relevant to the topic raised through the method of collecting library data by reading through journals. Mudarabah is one of the important methods of Islamic financing that is widely used in various fields of Islamic finance and has a strategical position on halal national fund development.]]>
<![CDATA[Analisis Risiko Operasional Pada Pegadaian Syariah KC. Bengkulu di Masa Pandemi Covid-19 ]]>
<![CDATA[Agustian, Rendi]]>;
<![CDATA[Iswandi, Deni]]>;
<![CDATA[Nurhab, Badaruddin]]>
<![CDATA[ Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 2 (2021) ]]>
Publisher : <![CDATA[Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29300/aij.v7i2.3653
<![CDATA[Operational risk is an important effort that must be carried out by every company, including sharia pawnshops, as an effort to minimize losses due to risks that occur. This study aims to determine the operational risk management conducted by PT. KC sharia pawnshop. Bengkulu during the covid 19 pandemic. This research method uses a qualitative method with a case study approach. Data collection techniques for this study were collected through interviews with related parties at the research site. The results of this study indicate that operational risk is divided into two, namely risk to customers and risk to sharia pawnshops, including: Submission of information about products that are not comprehensive, limiting office hours, services, increasing operating expenses and decreasing profits. Factors causing operational risk are divided into internal factors from sharia pawnshops and external factors from customers, the way that is done by PT. KC sharia pawnshop. Bengkulu to overcome operational risks that occur is to focus on these two factors, optimizing controlling for all employees (internal) and also optimizing controlling for customers (external).]]>
<![CDATA[Islamic Banking and Fintech : Sustainable Collaboration Jel G21, G23 ]]>
<![CDATA[Khudhori, Khairul Umam]]>;
<![CDATA[Hendri, Loni]]>
<![CDATA[ Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 2 (2021) ]]>
Publisher : <![CDATA[Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29300/aij.v7i2.3666
<![CDATA[This paper aims to conclude the best collaboration form between Islamic Banking and Syariah Fintech which is beneficial for both of them and also beneficial for customer. Descriptive-critical analysis is used in this paper. The analysis began by presenting collaboration forms between Bank and Fintech, then the forms are analyzed to find the most beneficial collaboration form for Islamic Banking, Syariah Fintech and customer.The result shows that the most beneficial collaboration form is collaboration between Islamic Banking and Syariah Fintech to increase financing services. By this form of collaboration, Islamic Banking could use the network of Syariah Fintech to channelize the financing to its customer which is untouchable before. This collaboration needs detail regulation and policy to protect every single entity included in it collaboration.]]>
<![CDATA[Pengaruh Kualitas Komite Audit dan Kualitas Audit Terhadap Kualitas Pelaporan Keuangan Perusahaan ]]>
<![CDATA[Permatalia, Riska]]>;
<![CDATA[Haryono, Slamet]]>
<![CDATA[ Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 2 (2021) ]]>
Publisher : <![CDATA[Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29300/aij.v7i2.3654
<![CDATA[Users of financial statements need the quality of financial reporting to ensure the sustainability of the company, but not a few commit fraud. So we need an audit committee and audit quality for the big four/nonbig four. This study uses panel data for 2014-2019 from manufacturing companies registered with JII and data sourced from annual reports and company financial statements. As a result, the independent variable is explained by the audit committee's accounting expertise and audit quality has a positive and significant effect on 5% and the number of audit committee meetings is significant at 10% on the quality of financial reporting, while the variable number of audit committee members and size has no significant negative effect and leverage. positive and insignificant effect on the quality of financial reporting.]]>
<![CDATA[Tata Laksana Pengelolaan Keuangan Masjid Nur Al-Iman Kabupaten Musi Rawas ]]>
<![CDATA[Hanif, Padlim]]>;
<![CDATA[Amelia, Ivana]]>;
<![CDATA[Farhan, Muhammad]]>
<![CDATA[ Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 2 (2021) ]]>
Publisher : <![CDATA[Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29300/aij.v7i2.3670
<![CDATA[The management of mosque finances is one of the most important parts of mosque governance, therefore its management should be a concern so that the realization of budgeted funding can benefit the wider community. This is because a mosque that is prosperous and rahmatan lil alamin is what can create changes in life for the better, not only for the congregation but also for many other people. This research was conducted at the Nur Al-Iman Mosque in Musi Rawas Regency, South Sumatra Province with the main focus being to find out the management of mosque finances carried out by the mosque's administrators. The approach used in this research is qualitative research. The results of this study indicate that the concept of transparency has been used by the takmir of the Nur Al-Iman Musi Rawas Mosque through the separation of the allocation of funds by separating the infaq box. In addition, the mosque takmir has also used the concept of accountability. The embodiment of the concept of accountability is applied by the manager or takmir of the Nur Al-Iman Mosque, Musi Rawas Regency, both for the financial and non-financial dimensions, all of which are disclosed in reports regularly and in real-time for a certain period, namely weekly, monthly, and yearly.]]>
