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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 1,152 Documents
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THE ALLOCATION OF TABARRU’ FUND UNDERWRITING SURPLUS OF IPLAN SHARIA PRODUCT IN PT. ASURANSI JIWA GENERALI INDONESIA Syarifudin Syarifudin; Nurlailah Nurlailah; Ana Toni Roby Candra Yudha
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 9 (2020): September-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20209pp1804-1817

Abstract

ABSTRAKKehidupan yang semakin kompleks memungkinkan manusia dihadapkan berbagai risiko yang mengancam aktivitas keseharian bahkan jiwanya. Banyaknya masyarakat muslim di Indonesia menjadi asuransi syariah sebagai tempat yang tepat dalam memperoleh perlindungan atas risiko yang terjadi. Salah satu keberhasilan asuransi syariah dapat dilihat dengan pengelolaan dana tabarru’ yang baik sehingga dapat memenuhi ketika peserta mengajukan klaim dan dapat mengalokasikan surplus underwriting dana tabarru’ diakhir tahunnya. Sehingga tujuan dari studi ini adalah untuk menganalisis alokasi surplus underwriting dana tabarru’ pada salah satu produk asuransi syariah di PT. Asuransi Jiwa Generali Indonesia. Penelitian ini menggunakan metode kualitatif deskriptif dengan strategi studi kasus guna memberikan gambaran detail terkait latar belakang, sifat, dan karakter unik dari alokasi surplus underwriting dana tabarru'. Hasil penelitian ini adalah diperolehnya kesesuaian pengalokasian dana tabarru’ yang diterapkan oleh PT Asuransi Jiwa Generali Indonesia dengan fatwa DSN-MUI Nomor 53/DSN-MUI/III/2006 tentang Akad Tabarru’ dengan pembagian 50% untuk cadangan dana tabarru’, 30% diperuntukan kepada perusahaan dan 20% sisanya dikembalikan lagi pada peserta. Bersesuaian dengan ulasan sebelumnya mulai dari tujuan, metode penelitian dan hasil maka saran yang relevan dengan studi adalah adanya perhatian khusus pada pembagian surplus underwriting dana tabarru’ pada peserta agar semakin banyak peserta yang tertarik menggunakan produk ini.Kata Kunci: Asuransi Syariah, Alokasi Surplus Underwriting Dana Tabarru’, Generali Indonesia ABSTRACTAn increasingly complex life allows humans to face a variety of risks that threaten daily activities and even the soul. A large number of Muslim communities in Indonesia are sharia insurance as an appropriate place in obtaining protection against the risks that occur. One of the successes of sharia insurance can be seen by tabarru' proper fund management so that it can meet when participants submit claims and can allocate tabarru' fund underwriting surpluses at the end of the year. So, the purpose of this study is to analyze the allocation of tabarru' fund underwriting surplus to one of the sharia insurance products at PT. Generali Indonesia Life Insurance. This study used a descriptive qualitative method with a case study strategy to provide a detailed description of the background MUI / III / 2006, nature, and unique character of the tabarru' fund underwriting surplus allocation. The results of this study have obtained the suitability of the tabarru' fund allocation which was implemented by PT Asuransi Jiwa Generali Indonesia with DSN-MUI fatwa number 53/ DSN- concerning Tabarru' Agreement with a 50% distribution for tabarru' fund reserves, 30% was allocated to the company, and the remaining 20% is returned to the participants. Following previous reviews starting from the objectives, the research methods, and the results, the suggestion that is relevant to the study is that there is special attention to the distribution of tabarru' fund underwriting surplus to participants so that more participants are interested in using this product.Keywords: Sharia Insurance, Tabarru' Fund Underwriting Surplus Allocation, Generali Indonesia
THE POTENTIAL OF THE IMPLEMENTATION OF HALAL TOURISM IN SLEMAN REGENCY BASED ON THE RELIGIOUS NEED OF MUSLIM TOURISTS Misbahul Muniroh; Sri Herianingrum
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 11 (2020): November-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss202011pp2170-2182

Abstract

ABSTRAKDalam mewujudkan visi Indonesia sebagai pusat ekonomi syariah terkemuka di dunia, pemerintah berfokus pada pengembangan beberapa industri yang terbagi ke dalam beberapa klaster dimana salah satunya adalah pariwisata halal. Penelitian ini bertujuan untuk menganalisis potensi yang dimiliki kabupaten Sleman untuk menerapkan pariwisata halal ditinjau dari kebutuhan relijius wisatawan Muslim yakni makanan dan minuman halal, fasilitas ibadah, ketersediaan kamar kecil berbasis air, dan keamanan saat berwisata, serta ditinjau dari regulasi yang ada terkait pelaksanaan pariwisata halal. Metode penelitian yang digunakan ialah kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara, dokumentasi, dan observasi tidak langsung. Hasil penelitian ini menunjukkan bahwa kondisi kepariwisataan kabupaten Sleman saat ini mendukung penerapan pariwisata halal karena makanan dan minuman halal, fasilitas ibadah, dan kamar kecil berbasis air dapat ditemukan dengan mudah, serta keamanan saat berwisata yang dirasakan wisatawan baik domestik maupun mancanegara. Walaupun demikian, belum ada regulasi yang mengatur tentang pelaksanaan pariwisata halal di kabupaten Sleman mengingat belum ada induk hukum yang memayunginya.Kata Kunci: Potensi Pariwisata, Pariwisata Halal, Kebutuhan Relijius Wisatawan Muslim, Kabupaten Sleman ABSTRACTIn order to actualize Indonesian vision as the center of Islamic economy in the world, the government focuses on the development of several industries which are divided into several clusters including halal tourism. This study aims to analyze Sleman regency’s potential to implement halal tourism in terms of religious needs of Muslim traveler such as halal food and beverage, worship facility, water-based toilet availability, and safety during visitation, and also in terms of regulation about halal tourism implementation. The research method used in this study is descriptive qualitative whereas data collection technique used are interview, documentation, and indirect observation. The result shows that current tourism condition in Sleman regency supports the implementation of halal tourism since halal food and beverage, worship facility, and water-based toilet are available and easily found, and also travelers felt safe during their visit in Sleman regency. Nevertheless, there is no regulation about halal tourism implementation in Sleman regency yet as there is no higher regulation above.Keyword: Tourism Potential, Halal Tourism, Religious Needs of Muslim Traveler, Sleman Regency
DETERMINANTS OF THIRD-PARTY FUND GROWTH IN SHARIA COMMERCIAL BANKS IN INDONESIA Aura Dimar Sontani; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 9 (2020): September-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20209pp1684-1694

Abstract

ABSTRAKPenghimpunan Dana Pihak ketiga selalu mengalami peningkatan. Seperti pada tahun 2016 terjadi kenaikan sebesar 18%. Meskipun terjadi kenaikan setiap tahun tetapi persentasi kenaikan semakin menurun. Untuk meningkatkan penghimpunan dana pihak ketiga oleh bank maka perlu diketahui faktor-faktor yang dapat mempengaruhi pertumbuhan dana pihak ketiga. Penelitian ini memiliki tujuan untuk mengatahui faktor internal dan faktor ekternal dari Bank Umum Syariah yang memberikan pengaruh terhadap Dana Pihak Ketiga Bank Umum syariah di Indonesia baik secara parsial maupun simultan. Faktor yang diduga memiliki pengaruh terhadap Dana Pihak Ketiga diantaranya : Pertumbuhan Ekonomi, Inflasi, dan Tingkat Bagi Hasil dan Bonus. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif,Populasinya adalah Bank Umum Syariah di indonesia dengan pemilihan sampel dilakukan dengan menggunakan purposive sampling sehingga terdapat delapan (8) bank umum syariah yang memenuhi kriteria yang ditentukan. Teknik analisis menggunakan regresi data panel. Hasil yang diperoleh adalah pertumbuhan ekonomi dan inflasi secara parsial tidak berpengaruh signifikan terhadap DPK bank umum syariah. Sedangkan tingkat bagi hasil dan bonus memiliki pengaruh signifikan terhadap DPK bank umum syariah. Secara simultan Pertumbuhan ekonomi, Inflasi, dan Tingkat Bagi Hasil dan Bonus berpengaruh signifikan terhadap DPK bank umum syariah.Kata Kunci: Pertumbuhan Ekonomi, Inflasi, Tingkat Bagi Hasil dan Bonus, Dana Pihak Ketiga ABSTRACTThe collection of third party funds is always increasing. Like in 2016 there was an increase of 18%. Although there is an increase every year, the percentage increase increases. To increase the collection of third party funds by banks, it is necessary to know the factors that can influence the growth of third party funds. This study aims to determine the internal and external factors of Sharia Commercial Banks that affect Sharia Commercial Bank Third Party Funds in Indonesia, both partially and simultaneously. Factors suspected of having an influence on Third Party Funds include Economic Growth, Inflation, and Stock and Bonus Levels. The method used in this study is a quantitative method, the population is a Sharia Commercial Bank in Indonesia by selecting a sample using purposive sampling so that there are eight (8) sharia commercial banks that meet the specified criteria. Technical analysis uses panel data regression. The results obtained are economic growth and inflation partially do not significantly influence the DPK of Islamic commercial banks. While the level of profit sharing and bonuses have a significant effect on Islamic bank deposits. Simultaneously economic growth, inflation, and the level of profit sharing and bonuses have a significant effect on Islamic bank deposits.Keywords: Economic Growth, Inflation, Profit Sharing and Bonuses, Third Party Funds
DETERMINAN HAK AMIL PERIODE 2006-2018 (STUDI KASUS BAZNAS INDONESIA) Baiyina Rupiawan; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 1 (2021): Januari-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20211pp18-31

Abstract

ABSTRAKPenelitian ini bertujuan untuk mempelajari hubungan antara pertumbuhan penggalangan dana zakat infaq dan shadaqah (ZIS), dana alokasi zakat infaq, dan shadaqah (ZIS), dan biaya operasional pada hak amil BAZNAS pusat. Penelitian ini menggunakan pendekatan kuantitatif. Jenis penelitian yang dilakukan peneliti menggunakan time series berdasarkan laporan keuangan yang dikeluarkan BAZNAS tahun 2006-2018. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian secara parsial menunjukkan bahwa pertumbuhan penghimpunan dana zakat berpengaruh positif signifikan terhadap hak amil. Selain itu, pertumbuhan variabel penggalangan dana infaq/shadaqah juga berpengaruh positif signifikan terhadap hak amil. Sedangkan pada variabel alokasi dana zakat berpengaruh negatif signifikan terhadap hak amil. Variabel alokasi dana infaq/shadaqah berpengaruh negatif signifikan terhadap hak amil. Sedangkan variabel biaya operasional berpengaruh positif signifikan terhadap hak amil. Sedangkan untuk variabel pertumbuhan penghimpunan dana zakat, pertumbuhan penggalangan dana infaq/shadaqah, alokasi zakat, alokasi infaq/shadaqah, dan biaya operasional berpengaruh signifikan terhadap hak amil BAZNAS di Indonesia tahun 2006-2018.Kata kunci: Hak amil, pertumbuhan penggalangan dana zakat, pertumbuhan penggalangan dana infaq/shadaqah, alokasi zakat, alokasi infaq/shadaqah, dan biaya operasional. ABSTRACTThis research aims to study the relationship between the growth of zakat infaq and shadaqah (ZIS) fundraising, zakat infaq, and shadaqah (ZIS) allocation funds, and operational cost on the central BAZNAS amil rights. This research used a quantitative approach. This type of research attended by researchers used a time series based on financial statements issued by BAZNAS in 2006-2018. The analysis technique used is multiple linear regressions. The partial results of the research indicate that the growth of zakat fund collection has a significant positive effect on amil rights. Also, the growth of the infaq/shadaqah fundraising variable also has a significant positive effect on amil rights. Whereas, at the variable of zakat funds allocation has a significant negative effect on amil rights. The variable of infaq/shadaqah fund allocation has a significant negative effect on amil rights. Meanwhile, the variable of operational cost has a significant positive effect on amil rights. Simultaneously, for the variable of the growth in the collection of zakat funds, the growth of infaq/shadaqah fundraising, zakat allocation, infaq/shadaqah allocation, and operational cost significantly influence the BAZNAS amil rights in Indonesia in 2006-2018.Keywords: Amil rights, growth of zakat fundraising, growth of infaq/shadaqah fundraising, zakat allocation, infaq/shadaqah allocation, and operational cost. DAFTAR PUSTAKAAbdullah, M., & Sapiei, N. S. (2018). Do religiosity, gender and educational background influence zakat compliance? The case of Malaysia. International Journal of Social Economics, 45(8), 1250-1264.Al-Qardhawi, Y. (2011). Fiqih al-zakah (Volume 1). Jeddah: King Abudulaziz University.Ali, M. D. (1988). Sistem ekonomi Islam zakat dan wakaf. Jakarta: Universitas Indonesia.Departemen Agama RI. (2007). Manajemen pengelolaan zakat. Jakarta: Direktorat Pemberdayaan Zakat Depag RI.Dewan Standar Akuntansi Syariah. (2017). PSAK 109: Akuntansi zakat dan infak/sedekah. Jakarta: IAI.Gujarati, D. N. (2015). Basic econometrics. New York: The McGraw-Hill.Keputusan Menteri Agama Republik Indonesia Nomor 373 Tahun 2003 tentang Pelaksanaan Undang-undang Nomor 38 Tahun 1999 Tentang Pengelolaan Zakat.Puskas BAZNAS. (2016). Outbook zakat Indonesia 2017. Jakarta: BAZNAS.Sugioyo. (2010). Metode penelitian kualitatif, kuantitatif dan R&D. Bandung: CV Alfabeta._______. (2014). Metode penelitian kualitatif, kuantitatif dan R&D. Bandung: CV Alfabeta.Sumarni. (2011). Pengelolaan biaya operasional dalam manajemen zakat. Jakarta: UIN Syarif Hidayatullah.Undang-undang Pengelolaan Zakat Nomor 23 Tahun 2011. http://dki.kemenag.go.id/moua1363200664, diakses pada 22 Maret 2020https://pusat.baznas.go.idhttps://tafsirq.com/9-at-taubah/ayat-60www.republika.co.id
Journal Cover Vol 7, No 10 (2020) Journal Cover
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 10 (2020): Oktober-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss202010pp%p

Abstract

MOBILE ZAKAT EMPOWERMENT IN ZAKAT COLLECTION Rendy Pambajeng Syahputra; Achsania Hendratmi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 8 (2020): Agustus-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20208pp1598-1606

Abstract

The utilization of mobile zakat-based technology on smartphones has been developed through the Zakat Kita application by Nurul Hayat. This research is a case study method. The results of the study indicate that the utilization of mobile zakat is conducted by using Zakat Kita in the process of collecting ZIS funds is still not optimal. The renewal of the system from the application itself is in the development stage; the lack of the maximum application marketing process carried out also causes the collection process through the application is still not optimal. The results of the study also showed that although the collection results through applications showed an increase, the number of users of the application did not show a significant improvement. Utilization of our zakat application has met the empowerment indicators set by the Puskas BAZNAS by fulfilling social, cultural, economic, propaganda and environmental indexes.Keywords: Utilization, Zakat Mobile, Technology, Zakat
HOW DOES HALAL FOOD ON YOUR PLATE PUNCH INDONESIA’S ECONOMY? Ratna Komalasari; Tegar Nuryitmawan; Sutyastie Soemitro Remi; Ferry Hadiyanto
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 12 (2020): Desember-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss202012pp2385-2398

Abstract

ABSTRAKPenelitian ini bertujuan menganalisa kontribusi sektor industri makanan halal terhadap perekonomian Indonesia. Penelitian ini menggunakan pendekatan analisis Input-Output, dengan data sektor industri olahan makanan yang berasal dari tabel Input-Output Badan Pusat Statistik (BPS) 2010. Sesuai dengan Standarisasi Fatwa Halal Majelis Ulama Indonesia Nomor 4 Tahun 2003, riset ini menggunakan variabel teknis berupa sektor industri makanan yang mengeluarkan sektor non-halal berupa minuman beralkohol. Berdasarkan analisis I-O diketahui bahwa sektor industri makanan halal berkontribusi kepada perekonomian Indonesia melalui multiplier. Sektor primer dari indutri makanan halal adalah sub sektor minyak hewani dan nabati yang akan meningkatkan output seluruh sektor perekonomian sebesar Rp 1,5 Triliun. Sedangkan dari sisi pendapatan masyarakat sub sektor unggulan industry makanan halal adalah minuman tidak beralkohol dengan tingkat income multiplier Rp 0,193.  Dapat disimpulkan bahwa sektor industri makanan halal di Indonesia memiliki potensi yang lebih kuat dari sisi produksi dibandingkan dengan pendapatan masyarakat.Kata Kunci: Industri Halal, Makanan Halal, Input-Output, Analisis Multiplier, Indonesia. ABSTRACTThis research’s objective is to analyze the contribution of halal food industry sector towards the economy of Indonesia. This research uses Input-Output analysis approach, using the data of processed food industry sector originated from the Input-Output table released by The Central Bureau of Statistics (BPS) in 2010. Corresponds with Fatwah of Indonesian Ulema Council on Halal Standardization number 4, year 2013, this research uses technical variable in the form of food industry sector which excludes the non-halal sector that is alcoholic beverages. Based on the I-O analysis, it is known that halal food industry sector is contributing to Indonesia’s economic growth through multiplier. Primary sector from halal food industry is subsector of animal and vegetable oil which will increase the whole output of economic sectors as much as 1,5 trillion Rupiah. Wherein from the perspective of national income, leading subsector of halal food industry is non-alcoholic beverages with the increase of income multiplier as much as 0,193 trillion Rupiah. From the findings, it can be concluded that halal food industry sector in Indonesia has a more significant potential, production-wise, compare to the national income.Keywords: Halal Industry, Halal Food, Input-Output, Multiplier analysis, Indonesia.
THE INFLUENCE OF ISLAMIC CORPORATE GOVERNANCE ON THE PERFORMANCE OF SHARIA BANKS: AN EMPIRICAL STUDY OF INDONESIA AND MALAYSIA Faris Achmad Muhtadin Billah; Bayu Arie Fianto
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 2 (2021): Maret-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20212pp243-254

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh karakteristik Islamic corporate governance terhadap kinerja bank syariah di Indonesia dan Malaysia. Dengan menggunakan regresi data panel 28 bank syariah di Indonesia dan Malaysia periode 2013-2019, penelitian ini menemukan adanya pengaruh Islamic corporate governance (ICG) secara simultan terhadap kinerja bank syariah. Hasil estimasi dengan dan tanpa variabel kontrol menunjukkan hanya variabel tingkat pendidikan Dewan Pengawas Syariah (DPS) yang konsisten memiliki pengaruh negatif signifikan terhadap kinerja bank syariah. Dengan menambahkan variabel kontrol, hasil penelitian menunjukkan bahwa variabel gender diversity dan frekuensi rapat DPS masing-masing berpengaruh positif dan negatif terhadap kinerja bank syariah. Hasil penelitian ini memberikan wawasan bagi regulator untuk dapat meningkatkan kinerja bank syariah melalui praktik ICG. Kata Kunci: Bank syariah, Dewan Pengawas Syariah, Indonesia, Islamic corporate governance, Kinerja bank, Malaysia. ABSTRACTThis study aims to determine the impact of Islamic corporate governance characteristics on the performance of Islamic banks in Indonesia and Malaysia. By using panel data regression of 28 Islamic banks in Indonesia and Malaysia for the 2013-2019 period, this study found the simultaneous influence of Islamic corporate governance (ICG) characteristics on the performance of Islamic banks. The results with and without control variables show that only the Sharia Supervisory Board (SSB) education level consistently has a significant negative effect on the performance of Islamic banks. By adding the control variable, the results show that the gender diversity variable and the frequency of SSB meetings have a positive and negative effect on the performance of Islamic banks, respectively. The results of this study provide insights for regulators to improve the performance of Islamic banks through ICG practices.Keywords: Bank performance, Indonesia, Islamic corporate governance, Islamic banks, Malaysia, Syariah Supervisory Board. DAFTAR PUSTAKAAgrawal, N., & Lakshmi, V. (2020). Board composition and board size impact on financial performance of the company. International Journal of Public Sector Performance Management, 6(5), 737–747. https://doi.org/10.1504/IJPSPM.2020.110142Ajili, H., & Bouri, A. (2018). Corporate governance quality of Islamic banks: measurement and effect on financial performance. International Journal of Islamic and Middle Eastern Finance and Management, 11(3), 470–487. https://doi.org/10.1108/IMEFM-05-2017-0131Alam, N., & Homy, A. (2020). The impact of corporate governance and agency effect on earnings management – A test of the dual banking system. Research in International Business and Finance, 54(April), 1–16.Al-Jaifi, H. A. (2020). Board gender diversity and environmental, social and corporate governance performance: evidence from ASEAN banks. Asia-Pacific Journal of Business Administration, 12(3–4), 269–281. https://doi.org/10.1108/APJBA-12-2018-0222Alsartawi, A. M. (2019). Performance of Islamic banks: Do the frequency of shariʿah supervisory board meetings and independence matter?. ISRA International Journal of Islamic Finance, 11(2), 303–321. https://doi.org/10.1108/IJIF-05-2018-0054Aslam, E., & Haron, R. (2020). Does corporate governance affect the performance of Islamic banks? New insight into Islamic countries. Corporate Governance, 20(6), 1073–1090. https://doi.org/10.1108/CG-11-2019-0350Baklouti, I. (2020). Is the sharia supervisory board a friend or an enemy of Islamic banks? Journal of Islamic Marketing. https://doi.org/10.1108/JIMA-04-2020-0118Baltagi, B. H. (2005). Econometric analysis of panel data, 3rd ed. New York: John Wiley & Sons.Bank Negara Malaysia. (2013). Guidelines on corporate governance for licensed institutions - BNM/RH/GL 001-1. Diakses dari https://www.bnm.gov.my/documents/20124/761709/20130619_B_PL_0014.pdfBank Negara Malaysia. (2016). Policy document on corporate governance - BNM/RH/PD 029-9. Diakses dari https://www.bnm.gov.my/documents/20124/65319/pd_CorporateGovernance_Aug2016.pdfBouteska, A. (2020). Do board characteristics affect bank performance? Evidence from the Eurozone. Journal of Asset Management, 21(6), 535–548. https://doi.org/10.1057/s41260-020-00181-2Buallay, A. (2019). Corporate governance, shari’ah governance and performance. International Journal of Islamic and Middle Eastern Finance and Management, 12(2), 216–235. https://doi.org/10.1108/IMEFM-07-2017-0172Choudhury, M. A. (2013). Corporate governance in Islamic perspective. International Journal of Islamic and Middle Eastern Finance and Management, 6(3), 180–199. https://doi.org/10.1108/IMEFM-10-2012-0101Darwanto, C. A. (2019). Corporate governance and financial performance in Islamic banks: The role of the sharia supervisory board in multiple-layer management. Banks and Bank Systems, 14(4), 183–191.De Haan, J., & Vlahu, R. (2016). Corporate governance of banks: A survey. Journal ofEconomic Surveys, 30(2), 228–277. https://doi.org/10.1111/joes.12101.Farag, H., Mallin, C., & Ow-yong, K. (2018). Corporate governance in Islamic banks: New insights for dual board structure and agency relationships. Journal of International Financial Markets, Institutions & Money, 54, 59–77.Fuzi, S. F. S., Halim, S. A. A., & Julizaerma, M. K. (2016). Board independence and firm performance. Procedia Economics and Finance, 37(16), 460–465. https://doi.org/10.1016/s2212-5671(16)30152-6Hakimi, A., Rachdi, H., Rim, B. S. M., & Hssini, H. (2018). Do board characteristics affect bank performance? Evidence from the Bahrain Islamic banks. Journal of Islamic Accounting and Business Research, 9(2), 251–272. https://doi.org/10.1108/JIABR-06-2015-0029Peraturan Bank Indonesia Nomor 11/33 Tahun 2009.Isa, M., & Lee, S. P. (2020). Does the shariah committee influence risk-taking and performance of Islamic banks in Malaysia? Journal of Islamic Accounting and Business Research, 11(9), 1739–1755. https://doi.org/10.1108/JIABR-12-2018-0207Iskandar, B. A., & Laila, N. (2016). Pengaruh komponen risk-based bank rating terhadap profitabilitas bank umum syariah di Indonesia (Periode 2011–2014). Jurnal Ekonomi Syariah Teori dan Terapan, 3(3), 173–186Islamic Financial Services Board. (2009). Guiding principles on shariah governance systems for institutions offering Islamic financial services. Diakses dari https://ifsb.org/download.php?id=4366&lang=English&pg=/published.phpJungmann, C. (2006). The effectiveness of corporate governance in one-tier and two-tier board systems: Evidence from the UK and Germany. European Company and Financial Law Review, 3(4). https://doi.org/10.1515/ecfr.2006.019Khalil, A., & Boulila, T. N. (2020). The impact of the shariah board’s characteristics on the financial soundness of Islamic banks. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-08-2018-0127Khan, I., & Zahid, S. N. (2020). The impact of shari’ah and corporate governance on Islamic banks performance: evidence from Asia. International Journal of Islamic and Middle Eastern Finance and Management, 13(3), 483–501. https://doi.org/10.1108/IMEFM-01-2019-0003Lassoued, M. (2018). Corporate governance and financial stability in Islamic banking. Managerial Finance, 44(5), 524–539. https://doi.org/10.1108/MF-12-2016-0370Mansour, W., & Bhatti, M. I. (2018). The new paradigm of Islamic corporate governance. Managerial Finance, 44(5), 513-523. https://doi.org/10.1108/MF-01-2018-0043Mayur, M., & Saravanan, P. (2017). 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DETERMINANTS OF SURPLUS UNDERWRITING OF 'TABARRU' FUND IN SHARIA LIFE INSURANCE IN INDONESIA Rohishotu Rohmah; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 10 (2020): Oktober-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss202010pp2004-2019

Abstract

ABSTRAKTujuan penelitian ini merupakan untuk menganalisis pengaruh kontribusi neto, klaim, hasil investasi, dan reasuransi syariah terhadap surplus underwriting dana tabarru’ perusahaan asuransi jiwa syariah periode 2014-2019. Penelitian ini menggunakan pendekatan metode kuantitatif dengan unit analisis regresi data panel. Data yang digunakan dalam penelitian ini adalah data sekunder, menggunakan metode purposive sampling. Data yang digunkan peneliti adalah laporan keuangan perusahaan asuransi jiwa syariah periode 2014-2019, yang berjumlah 15 sampel perusahaan asuransi jiwa syariah yang terdafkat di Otoritas Jasa Keuangan. Secara parsial hasil temuan dari penelitian ini yang diaproksiasikan melalui variabel Kontribusi Neto, memiliki pengaruh positif signifikan, Klaim memiliki pengaruh negatif signifikan, sedangkan hasil investasi dan Reasuransi Syariah memiliki pengaruh tidak signifikan terhadap surplus underwriting dana tabarru’. Secara simultan Kontribusi Neto, Klaim, Hasil Investasi, Reasuransi Syariah memiliki pengaruh signifikan terhadap surplus underwriting dana tabarru’ dengan tingkat signifikan 0.000 < 0.05. Dengan nilai Adjusted R2 menunjukkan hasil senilai 0.941663 yang artinya 94%, sedangkan sisanya 6% dipengaruhi oleh variabel lain diluar penelitian ini.  Kata kunci: Surplus Underwriting Dana Tabarru’, Asuransi Jiwa Syariah, Regresi Data Panel ABSTRACTThe purpose of this study is to analyze the effect of net income, claims, investment returns, and sharia reinsurance on the underwriting surplus of tabarru funds in Islamic life insurance companies for the period 2014-2019. This research used a quantitative method approach with panel data regression analysis unit. The data used in this research is secondary data, using purposive sampling method. The data used by researchers is the financial statements of sharia life insurance companies for the period 2014-2019, which can assess 15 samples of sharia life insurance companies registered in the Financial Services Authority. Partially the results of the research findings which are applied through the Net Contribution variable, have a significant positive effect, Claims have a significant negative effect, while investment returns and Sharia Reinsurance have no significant effect on the tabarru 'underwriting fund surplus. Simultaneously Net Contribution, Claims, Investment Results, Sharia Reinsurance have a significant effect on the tabarru fund underwriting surplus with a significant level of 0.000 <0.05. With the Adjusted R2 value shows the calculation result of 0.941663, which means 94%, while the remaining 6%, other variables are outside this study.Keyword: Surplus Underwriting Tabarru’ Fund, Sharia Life Insurance, Panel Data Regression
BAZNAS INTERMEDIARY FUNCTION BASED ON ZAKAT CORE PRINCIPLES Dimas Kholiliur Rohman; Tika Widiastuti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 8 (2020): Agustus-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20208pp1514-1526

Abstract

The purpose of this research is to investigate the extent of the Intermediary Function aspect of the Zakat Core Principles that are applied in the management of BAZNAS in the Sidoarjo Regency, which then will be formulated solutions to strive for optimization. The results of the study showed that the information regarding the Zakat Core Principles had not yet reached the Sidoarjo Regency BAZNAS, which certainly had not been applied in its management activities. In its collection, the BAZNAS of Sidoarjo Regency focused on ASNs, but not as muzakki. In the distribution, there were no obstacles so that the ratio of distribution to funds collected was included in the effective or even very effective category, even the synergy between BAZ and LAZ was able to be created. Government support is most needed to optimize the performance of BAZNAS on the Intermediary Function aspect.Keywords: Management of BAZNAS, BAZNAS, Zakat Core Principles, Optimization of Intermediary Function

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