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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 154 Documents
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THE MEDIATING AND MODERATING EFFECT ON SMES' PERFORMANCE: DOES RELIGIOSITY MATTER? Lestari, Wiwik; Lindiawati, Lindiawati; Ulum, Achmad Syaiful; Permana, Dhyka Bagus
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 11, No 2 (2023): 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.v11i2.21043

Abstract

Small and medium enterprises (SMEs) are entities managed and controlled by the owners. The performance of the owners strongly reflects the business performance of the SMEs. That is also the way of looking into the study aiming at analyzing the performance of SMEs from an Islamic perspective, which can be viewed from the owners' religiosity and financial behaviour. This framework is still rarely found in shari'a economics literature. This also involves further consideration of the need for Islamic values on the performance of small businesses in countries with Muslim-majority. Using a survey research design, 238 small business owners and managers participated in responding to a self-registered questionnaire research instrument. Using PLS-SEM, the research instrument has been tested for its validity and reliability and the variable's influence. The result proves that religiosity does not directly affect the performance of SMEs but indirectly influences the performance through financial behaviour. It means that religiosity forms good financial behaviour, and then the financial behaviour increases business performance. This study also finds that gender moderates the effect of religiosity on the behaviour of SME owners or managers. Furthermore, business age reduces the effect of financial behaviour on performance. The results of this study warn that old businesses should not make SMEs owners feel comfortable and resistant to change unless they fail to gain good business performance.
CRITICAL IMPRESSIONS ON AMIL PROFESSIONALIZATION AND ITS INFLUENCE ON CAREER INTENTIONS: A PLS-SEM APPROACH Batubara, Maryam; Nasution, Juliana; Nasution, Muhammad Idris; Al Masri, Anas Zahir
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 11, No 2 (2023): 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.v11i2.23642

Abstract

The issue of professionalization of amil (zakat managers) still continues to occur in zakat organizations and has received strong criticism, including from students of the zakat and waqf management study program (MAZAWA). These criticisms include whether amil has become a full-time profession, education, training, and competency development for amil, the legitimacy of amil associations, the existence of a zakat amil code of ethics, as well as legal protection and the role of the state for the amil profession. This research aims to find out whether their critical impressions influence their intention to pursue a career as a professional amil. Conducted at UIN Sunan Ampel of Surabaya and IAIN Langsa, this research involved 95 respondents. Descriptive statistics and SEM-PLS via SmartPLS 4.0 software were used for data analysis. The results of the research showed that students' impressions of the professionalization of amil in Indonesia are in the medium category, which shows that there is still a lot of criticism towards it. But, their intention to pursue a career as amil remains high. Their perceptions significantly influence their career intentions; the better their perception, the higher their intention. By understanding how this professionalization can affect the efficiency, accountability and sustainability of zakat programs. Furthermore, it can increase the positive impact generated from the distribution of zakat funds.
PREDICTING RETAIL INVESTORS’ INTENTION TO INVEST IN SOVEREIGN SUKUK: THEORY OF PLANNED BEHAVIOR Maharani, Yasmin Putri; Qadri, Resi Ariyasa
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 12, No 1 (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.v12i1.25529

Abstract

This study seeks to predict the determinants of retail investors' intention to invest in Sovereign Sukuk within the framework of the Theory of Planned Behavior (TPB). The research model incorporates the antecedents of attitudes, subjective norms, and perceived behavioural control. A quantitative approach was used to test the factors from the literature through a survey. Convenience sampling produced a sample of 811 respondents, categorised into existing and potential investors. The results of the SEM-PLS analysis indicate that attitude, subjective norms, and perceived behavioural control have a significant positive relationship with the intention to invest in Sovereign Sukuk across both groups of investors. For existing investors, knowledge and religious factors positively impact investment intention, while patriotism, risk, yield, and tradability have no effect. Normative beliefs positively influence subjective norms but pressure from religious figures and influencers does not. Self-efficacy and facilitating conditions positively affected perceived behavioural control. For potential investors, patriotism, knowledge, risk, yield, and tradability have a positive impact, whereas religious factors do not. Both normative beliefs and pressures from religious figures and influencers positively influence investment intentions. Self-efficacy and facilitating conditions positively affect perceived behavioural control. These findings are crucial for policymakers to develop strategies to expand their investors based on the key determinants of investment intention.
THE JOURNEY OF ISLAMIC MICROFINANCE IN INDONESIA: A SOCIAL MOVEMENT'S THEORETICAL APPROACH Mubarrok, Ujang Syahrul; Idris, Zera Zuryana; Ulfi, Izzani
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 11, No 2 (2023): 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.v11i2.20599

Abstract

Although Islamic Microfinance Institutions (IMFIs) have become a new and developing financial industry, the Indonesian community has not explored this organization's journey. Therefore, this study analyzes how the IMFI journey in Indonesia gained public trust and the development to date. A library research approach based on archival records and previous studies was used, and the social movement theory framework was employed to identify factors that influence society's trust in this institution. This paper shows three factors that affect the societal acceptance of IMFIs, which were, first the differences in the roles and functions of other Islamic finance organizations. Second, the passion of IMFI activists for the development and lastly, strengthening legitimacy for IMFIs is significantly needed to establish regulatory legislation. Hence, the findings in this study can become a reference for policymakers towards IMFI development in Indonesia, particularly on the uniformity of legal umbrellas applying to all types of this institution. This paper adds to the literature on IMFIs and contributes new research by employing a social movement approach in the development analysis of the organization, particularly in Indonesia.
CUSTOMER SATISFACTION AND FINANCIAL PERFORMANCE: DOES IT MEDIATE CUSTOMER-CENTRIC ON ISLAMIC BANK VALUES? Oktaviana, Ulfi Kartika; Supriyanto, Achmad Sani; Wahyuni, Nanik; Wicaksono, Ahmad Tibrizi Soni
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 10, No 2 (2022): 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.v10i2.16225

Abstract

This study aims to determine the influence of Customer-centric Corporate Social Responsibility (CSR) within the scope of Islamic Ethics on Company Values. In addition, this study also examines the role of customer satisfaction mediation and financial performance towards Customer-centric CSR with company values and tests the role of customer satisfaction mediation for Customer-centric CSR with financial performance. The sample used is Islamic Commercial Banks registered with BI with specified sample criteria. The data was processed using smartPLS, where the direct influence of Centric Customers in Islamic Ethics (CSR) on company values was significant. The Centric Customer variables in Islamic Ethics (CSR) influence financial performance. The other four hypotheses showed insignificant results. The results of the indirect influence test show that the variables of customer satisfaction and financial performance have not been able to mediate the relationship between Customer-centric in Islamic ethics and Company Values.
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.

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