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INDONESIA
El Dinar
Published by Universitas Islam Negeri Maulana Malik Ibrahim Malang
ISSN : -     EISSN : 26220083     DOI : -
Core Subject : Education,
Other
Adalah jurnal berkala peer-reviewed yang diterbitkan biannually atau setahun dua kali oleh Jurusan Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang. EL DINAR merupakan sarana komunikasi yang diperuntukkan bagi para peneliti, akademisi, maupun praktisi dalam bidang keuangan dan perbankan syariah. Demi mewujudkan kontribusi bagi pengembangan ilmu keuangan dan perbankan syariah, dewan redaksi mengundang para pemerhati untuk dapat berpartisipasi dalam menyumbangkan karya ilmiah berupa jurnal-jurnal penelitian
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 12, No 2 (2024): El Dinar" : 7 Documents clear
EARNINGS MANAGEMENT AND PERFORMANCE: SHARIA VIS-A-VIS NON-SHARIA FIRMS Hanafi, Rustam; Sutapa, Sutapa
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 12, No 2 (2024): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v12i2.26788

Abstract

Earnings management and firm performance are crucial issues in corporate governance, particularly in contexts where ethical considerations intersect with financial practices. This study addresses a research gap by comparing earnings management practices and performance between Sharia and non-Sharia firms in Indonesia, a country with a majority Muslim population. The study analyzes data from firms listed on the Indonesia Stock Exchange during the 2015–2021 period, comprising 2,247 observations. Using independent t-tests, the findings reveal that Sharia firms engage in significantly lower earnings management compared to non-Sharia firms. Furthermore, Sharia firms demonstrate superior performance metrics. These results highlight the potential advantages of adopting Sharia-based governance principles, suggesting that such practices contribute to higher-quality financial reporting and improved firm performance. The study underscores the importance of integrating Sharia values into corporate governance frameworks to enhance ethical and financial outcomes
A MODERATION ANALYSIS: HOW DID FINANCIAL ATTITUDES INFLUENCE FINANCIAL MANAGEMENT BEHAVIOR OF SANTRI? Bastomi, Mohamad; Nurhidayah, Nurhidayah
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 12, No 2 (2024): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v12i2.27955

Abstract

This study examined the financial management behaviors of Santri and Islamic students in Indonesia. It explores how financial attitudes impact financial management behavior by considering the moderating effects of Islamic financial literacy, financial well-being, and financial risk tolerance. The investigation employed a quantitative approach, surveying 335 Islamic boarding school students. The data analysis was conducted using the SEM-PLS method. The results show that financial attitudes, Islamic financial literacy, financial well-being, and financial risk tolerance have a significant effect on financial management behavior. Islamic financial literacy, financial well-being, and financial risk tolerance did not demonstrate a significant moderating effect on the relationship between financial attitudes and financial management behavior. This study offers valuable insights for practitioners, suggesting the development of financial education and training programs that emphasize cultivating positive financial attitudes.
EXPLORING THE ACCEPTANCE OF PEER-TO-PEER LENDING: A MAQASID SHARIAH PERSPECTIVE THROUGH THE TECHNOLOGY ACCEPTANCE MODEL Permatasari, Ditya; Nawirah, Nawirah; Sartika, Farahiyah; Setiani, Setiani
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 12, No 2 (2024): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v12i2.29056

Abstract

This study applies the Technology Acceptance Model (TAM) to assess the adoption of peer-to-peer (P2P) lending by Micro, Small, and Medium Enterprises (MSMEs) in Malang, examining its influence on performance and business growth. Primary data were gathered via questionnaires completed by 192 MSME respondents utilizing P2P lending services. A snowball sampling technique was employed, and the data were analyzed using both descriptive and inferential statistical methods, with structural equation modeling based on Partial Least Squares (PLS). The findings indicate that Perceived Ease of Use exerts a significant positive effect on Perceived Usefulness, and similarly, Perceived Ease of Use positively influences Behavioral Intention to Use. Moreover, Perceived Usefulness significantly enhances Behavioral Intention to Use, which, in turn, positively affects Actual System Use. This research expands the TAM framework within the domain of Islamic financing for MSMEs, emphasizing the role of maqasid sharia in P2P lending. Key principles such as adherence to sharia-compliant transactions, the use of Islamic contracts, transparency, and ethical conduct in financial dealings are central to this framework. The study makes a significant contribution to the literature by illustrating how P2P lending technology, when integrated with sharia principles, can foster the growth and sustainability of MSMEs
DOES FINANCIAL DISCLOSURE INFLUENCE ISLAMIC DONATION-BASED CROWDFUNDING? THE MEDIATING ROLES OF TRUST AND REPUTATION Amini, Azizah Khairina; Aligarh, Frank; Setiawan, Ade; Usnan, Usnan; Andraeny, Dita; Rachmawati, Dhina Pratiwi
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 12, No 2 (2024): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v12i2.27448

Abstract

This study explores the impact of financial disclosure on the public's intention to donate through Islamic donation-based crowdfunding, with trust and reputation as mediating variables. This quantitative study used convenience sampling to collect data from 253 respondents using a Google Forms questionnaire. The data were analyzed using SEM-PLS. The results indicate that financial disclosure has a positive and significant relationship with trust, reputation, and donation intention. Trust and reputation positively and significantly influence the intention to donate through crowdfunding platforms. Additionally, trust and reputation partially mediate the relationship between financial disclosure and donation intention on crowdfunding platforms. In conclusion, effective financial disclosure by a crowdfunding platform directly enhances public trust and the platform’s reputation. This study is expected to increase public awareness and assist crowdfunding platforms in developing policies and strategies to meet public expectations.
INTELLECTUAL CAPITAL EFFICIENCY AND MARKET STRUCTURE OF ISLAMIC COMMERCIAL BANKS IN INDONESIA Junio, Wilson; Kornitasari, Yenny
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 12, No 2 (2024): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v12i2.27444

Abstract

This study investigates the impact of Intellectual Capital on the market structure of Islamic commercial banks in Indonesia. Employing a quantitative approach, the research utilizes the Random Effect Model for panel data regression analysis, drawing on secondary data extracted from the annual reports of eight Islamic commercial banks in Indonesia. The findings reveal that Islamic banks in Indonesia predominantly operate within a monopolistic market structure. Among the dimensions of Intellectual Capital, Human Capital Efficiency (HCE) emerges as the sole factor exerting a positive and significant influence on market structure, significantly enhancing the value creation process within Islamic banking. In contrast, Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE), and Relational Capital Efficiency (RCE) exhibit no discernible individual effects. These results underscore the necessity for regulators to delve deeper into market dynamics to foster a more competitive environment for Islamic banks. Furthermore, the findings advocate for regulatory support to facilitate the consolidation of Islamic banks, thereby enhancing Intellectual Capital efficiency. Such measures would enable Islamic banks to evolve into more efficient financial institutions, ultimately delivering greater societal benefits.
EXPLORING THE IMPACT OF GREEN FINANCING ON BANK STABILITY: INSIGHTS FROM INDONESIAN ISLAMIC AND CONVENTIONAL BANKS Irfany, Mohammad Iqbal; Putri, Fatimah Iskandar; Haq, Daffa Aqomal
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 12, No 2 (2024): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v12i2.25849

Abstract

This study examines the influence of green financing on the efficiency of Islamic and conventional banks in Indonesia between 2016 and 2022. Employing the Data Envelopment Analysis (DEA) method to compute efficiency scores and Tobit regression to evaluate the impact of green financing, the findings reveal that conventional banks outperform their Islamic counterparts in terms of efficiency. This disparity is attributed to superior risk management practices and the benefits of operational scale. Notably, green financing enhances the efficiency of both banking types, with its effects being more pronounced in smaller banks. These insights underscore the potential of green financing to advance sustainability without undermining banking efficiency. The study advocates for robust policy frameworks to incentivize green financing initiatives, particularly targeting smaller banks, to maximize their role in fostering sustainable development.
ISLAMIC FINANCE AND COSO ERM: EXAMINING STRATEGIC DRIVERS OF PERFORMANCE IN SHARIA BANKS Zuraidah, Zuraidah; Wahidmurni, Wahidmurni; Diana, Ilfi Nur
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 12, No 2 (2024): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v12i2.32813

Abstract

This study investigates the impact of Enterprise Risk Management (ERM) disclosure, guided by the Committee of Sponsoring Organizations (COSO) framework, on the financial performance of Islamic banks. It further examines the mediating roles of Critical Success Factors (CSF) and Islamic Corporate Governance (ICG). Utilizing secondary data from financial reports spanning 2014 to 2023, the sample comprises the world’s ten largest Islamic banks as ranked by Global Finance in 2022. Path analysis with Feasible Generalized Least Squares (FGLS) estimation was employed. The findings reveal that COSO ERM disclosure has a significant direct negative effect on financial performance. Interestingly, COSO ERM significantly influences both CSF and ICG, and ICG, in turn, significantly impacts financial performance. However, CSF do not demonstrate a significant direct effect on financial performance. Furthermore, neither CSF nor ICG significantly mediates the relationship between COSO ERM and financial performance. These results suggest that while COSO ERM enhances internal strategic and governance mechanisms, its influence on financial outcomes may necessitate more profound integration. This research contributes to risk management literature by incorporating the COSO ERM framework within the context of Islamic banking.

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