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INDONESIA
Jurnal Ekonomi Syariah Teori dan Terapan
Published by Universitas Airlangga
ISSN : 24071935     EISSN : 25021508     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi Syariah Teori dan Terapan (JESTT) accepts original manuscripts in the field of Islamics Economics, including research reports, case reports, application of theory, critical studies and literature reviews.
Arjuna Subject : -
Articles 9 Documents
 1 
Search results for , issue "Vol. 12 No. 2 (2025): Mei-2025" : 9 Documents clear
Assessing the Financial Performance of Indonesian Islamic Banks Converted from Regional Banks: An RGEC Approach Safitri, Linda; Mukhlisuddin, Ahmad
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 12 No. 2 (2025): Mei-2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol12iss20252pp212-228

Abstract

This study aims to determine the effect of the audit committee, namely the size and meeting of the audit committee, audit opinion, company size and KAP reputation on the audit report lag of Islamic commercial banks for the period 2015-2023. The sampling method was carried out using purposive sampling method which resulted in a sample of 8 Islamic commercial banks in Indonesia with a total of 72 data. Based on the results of the research that has been done, it can be concluded that only audit committee size, audit opinion and company size have an effect on audit report lag at Islamic commercial banks, while audit committee meetings and KAP reputation have no effect on audit report lag at Islamic commercial banks. Meanwhile, simultaneously the variables of audit committee size, audit committee meetings, audit opinion, company size and KAP reputation have a significant effect on audit report lag at Islamic Commercial Banks for the period 2015-2023. The limitation of this study is that there are many measurement methods that can be used to calculate the audit committee variable, but this study only measures the size and meetings of the audit committee.
Determinants of Shariah Governance Disclosure in Islamic Banks: Evidence from Indonesia and Malaysia Sandy, Andre Kurniawan; Filianti, Dian
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 12 No. 2 (2025): Mei-2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol12iss20252pp110-124

Abstract

This study aims to determine the influence of company age, company size, third-party funds growth, and institutional ownership on the disclosure of sharia governance, measured using the content analysis method, in Islamic banks in Indonesia and Malaysia both partially and simultaneously. The population used in this study is Islamic banks in Indonesia and Malaysia during the 2019-2023 period. The sampling technique used is purposive sampling, resulting in 10 Islamic banks in Indonesia with 50 data points and 12 Islamic banks in Malaysia with 60 data points. This study employs a quantitative method with a panel data regression analysis model, using EViews 13 software. The results of this study found that, partially, the variable of company age has a significant positive effect on sharia governance disclosure, and the variable of company size has a significant negative effect on sharia governance disclosure in Islamic banks in Indonesia and Malaysia, while third-party funds growth and institutional ownership do not have a significant effect on sharia governance disclosure in Islamic banks in Indonesia and Malaysia. Simultaneously, the variables of company age, company size, third-party funds growth, and institutional ownership significantly influence the sharia governance disclosure of Islamic banks in Indonesia and Malaysia from 2019-2023.
Macroeconomic Factors and Market Indicators Affecting Islamic Mortgage Financing in Indonesia Putri, Diana Clarisa Alya; Laila, Nisful
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 12 No. 2 (2025): Mei-2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol12iss20252pp125-140

Abstract

This study aims to analyze the influence of the BI Rate, Gross Domestic Product (GDP), Residential Property Price Index (RPPI), and Indonesia Sharia Stock Index (ISSI) on the mortgage financing of Islamic banks in Indonesia. The objective of this research is to provide recommendations for the government in formulating macroeconomic policies that facilitate public access to Islamic mortgage financing. This research employs a quantitative approach using the Autoregressive Distributed Lag (ARDL) method, processed with E-Views 12. Data were sourced from Islamic Banking Statistics by OJK, Bank Indonesia, Kemendagri, BPS, and CEIC for the 2014-2024 period. The findings indicate that in the short term, the BI Rate and GDP have a significant positive influence, while RPPI has a significant negative influence on Islamic mortgage financing. Conversely, ISSI shows no significant influence in the short term. In the long term, only GDP has a significant positive impact on Islamic mortgage financing, whereas the BI Rate, RPPI, and ISSI exhibit no significant effects. These findings provide critical insights into the dynamics of macroeconomic variables affecting Islamic mortgage financing and their implications for economic policy formulation.
Corporate Actions and Islamic Bank Performance: A Generalized Synthetic Control Evidence from Bank Muamalat Indonesia Fadlha, Sulthan Arief; Fathurrohman, Muhamad Said
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 12 No. 2 (2025): Mei-2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol12iss20252pp141-158

Abstract

This study aims to evaluate the impact of corporate actions implemented by Bank Muamalat Indonesia (BMI) in 2018 on aspects of profitability, capital adequacy, and financing quality, compared to other Islamic banks. The method used is Generalized Synthetic Control (GSC), which allows comparison between BMI that performs corporate actions and Islamic banks that do not. The data analyzed includes Net-Operating Margin (NOM), Return On Asset (ROA), and Net Income (NI) ratios to measure profitability, Capital Adequacy Ratio (CAR) for capital adequacy, and Non-Performing Financing (NPF) for financing quality, with a sample of 8 Islamic banks. The results show that there is a significant positive effect of corporate action of asset sales on NPF in a certain period, while CAR is not significantly affected by corporate action rights issues. For profitability ratios, only the NI ratio showed a significant negative effect, while ROA and NOM were not significantly affected, although both experienced a decline after the corporate action. These findings suggest that the impact of corporate actions varies depending on the conditions of each bank, and can be used by management to plan appropriate corporate action policies in corporate strategy.
Empowering Gig Workers: The Role of Self-Leadership and Islamic Work Ethics through Work Engagement Ariawan, Muhammad Ghufron; Zulaikha, Siti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 12 No. 2 (2025): Mei-2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol12iss20252pp159-176

Abstract

This study investigates the relationship between self leadership, Islamic work ethic, work motivation, and job performance with the mediation of work engagement and moderation of perceived organizational support in gig workers. The sample consisted of 240 Muslim online ojek drivers in Surabaya, aged 18-50 years, selected using purposive sampling. This quantitative research uses SEM-PLS method through SmartPLS4 application. The results show self leadership, Islamic work ethic, and work motivation have a significant positive influence on job performance. Work engagement acts as a significant mediator, while perceived organizational support weakens the relationship between self leadership and job performance. The limitation of the study is the limited scope of respondents in the online motorcycle taxi sector, so the results cannot be generalized to other gig workers. This study underscores the importance of strengthening work engagement and organizational support to improve the performance of gig workers, and highlights the relevance of Islamic work ethics in supporting job performance in the gig economy. This study has originality by examining the role of mediation and moderation in the relationship.
Efficiency and Financial Performance of BAZNAS: A Stochastic Frontier and International Standard of Zakat Management Approach Fadhilah, Zuhdiyyah Rifda Nur; Fitanto, Bahtiar
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 12 No. 2 (2025): Mei-2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol12iss20252pp177-195

Abstract

Indonesia as a country with a majority Muslim population has a high potential for zakat. However, this is inversely proportional to the realization of the receipt of zakat funds. In addition, the balance of zakat funds in BAZNAS RI is increasing per year. This indicates that the institution is increasingly inefficient in managing its funds. This study aims to measure the level of efficiency and financial performance of zakat institutions using the SFA method and the ISZM model at BAZNAS RI in 2012-2023. The result of SFA analysis shows that the average efficiency level of zakat revenue is 95.86% and the efficiency of zakat distribution is 91.76%. The efficiency of zakat revenue is higher than that of zakat distribution because it is supported by digitalization optimization, while the efficiency of zakat distribution is constrained by geographical barriers and complex operational costs. ISZM analysis shows that the ratio of operational, program, and collection costs is relatively efficient, but the collection efficiency ratio is still quite efficient. In terms of capacity, the main income growth and program expenses show good performance, but the working capital ratio is not good. The results of this study are expected to be a reference for zakat institutions in improving their efficiency and performance as well as for future researchers who will examine the efficiency of zakat institutions.
Geopolitical Risk, Economic Policy Uncertainty, and Islamic Stock Returns Nadia Arisanti; Mawardi, Imron
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 12 No. 2 (2025): Mei-2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol12iss20252pp196-211

Abstract

This study aims to examine the short-term and long-term effects of geopolitical risk and economic policy uncertainty on Sharia stock returns in the Jakarta Islamic Index (JII) during the period from January 2018 to December 2023. This research employs a quantitative approach using the Vector Error Correction Model (VECM) analysis technique. The results indicate that geopolitical risk has a negative and significant impact in both the short and long term. Meanwhile, economic policy uncertainty does not have a significant effect in the short term but has a negative and significant impact in the long term. This study also incorporates control variables, including global oil prices, global gold prices, exchange rates, and inflation. All control variables significantly influence Sharia stock returns in JII in the long term. In the short term, however, only global oil prices and exchange rates have a significant impact on Sharia stock returns in JII.
Work Motivation and Its Impact on Employee Satisfaction and Performance in Islamic Boarding Schools Wijaya, Nauval Fadhillah Gusti; Widiastuti, Tika
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 12 No. 2 (2025): Mei-2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol12iss20252pp229-254

Abstract

This study aims to examine the impact of work motivation on employee satisfaction and performance at Al-Qur’an Nurul Falah Islamic Boarding School located in East Java. In addition, the study explores the role of employee satisfaction as a mediating variable in the relationship between work motivation and employee performance. The research employs a quantitative approach, utilizing data analysis techniques through Structural Equation Modeling–Partial Least Squares (SEM-PLS). Data were collected through a survey using questionnaires distributed to employees within the boarding school environment. To evaluate the research model, tests were conducted to assess validity and reliability using convergent validity, discriminant validity, composite reliability, as well as path coefficient analysis to determine the relationships between variables. The results indicate that work motivation has a significant and positive influence on employee satisfaction, with a T-statistic value of 4.636 (p < 0.05). Furthermore, employee satisfaction significantly and positively affects performance, with a T-statistic value of 3.473 (p < 0.05). However, work motivation does not have a significant direct effect on employee performance, as shown by the significance value of 0.166 (> 0.05). Nonetheless, work motivation has an indirect influence on performance through employee satisfaction as a mediating variable, as evidenced by the path coefficient value, which indicates a full mediation effect. These findings provide recommendations for the management of Al-Qur’an Nurul Falah Islamic Boarding School to formulate policies that enhance work motivation and employee satisfaction in order to improve performance. Moreover, this study contributes theoretically to the development of human resource management studies, particularly within the context of Islamic-based educational institutions.
Journal Cover Vol 12, No 2 (2025) Journal Cover
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 12 No. 2 (2025): Mei-2025
Publisher : Universitas Airlangga

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