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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 EFFECT OF OIL PRODUCTION ON HUMAN DEVELOPMENT INDEX IN OIC MEMBER COUNTRIES Winalda Klarista Putri; Ilmiawan Auwalin
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 3 (2021): Mei-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20213pp288-296

Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui terkait pengaruh volume produksi minyak, harga minyak dunia, PDB, inflasi, dan jumlah penduduk terhadap IPM di negara anggota OKI pada tahun 2008-2017. Regresi data panel dengan model fixed effect adalah metode yang digunakan untuk menyelidiki hubungan antara variabel bebas dan variabel terikat sebagian atau seluruhnya di waktu yang sama.. Hasil yang ditemukan menunjukkan bahwa volume produksi minyak dan harga minyak dunia berpengaruh negatif dan signifikan terhadap IPM. PDB menunjukkan pengaruh positif dan signifikan terhadap IPM. Sedangkan, inflasi dan jumlah penduduk berpengaruh positif dan tidak signifikan terhadap IPM. Hasil ini dapat menjadi informasi dan pertimbangan bagi pemerintah serta otoritas terkait dalam pengambilan kebijakan dalam memperbaiki dan meningkatkan pembangunan manusia pada  masing-masing Negara-negara anggota OKI. Kata Kunci: Produksi Minyak, Harga Minyak Dunia, Indeks Pembangunan Manusia, Negara Anggota OKI. ABSTRACTThe purpose of this study is to find out what impact of oil production volume , world oil price, GDP, inflation, and population. Panel data regression with Fixed Effect Model is the approach used (FEM) to investigate the relationship between independent variables and the dependent variable in part or all at the same time. The findings show that oil production volume and world oil prices have a negative and signficant impact on HDI. GDP shows a positive and significant impact on HDI. Meanwhile, inflation and population have a positive and insignificant impact on HDI. These results can be used as information and considerations for the government and related authorities in policymaking in improving and increasing human development in each OIC member countries. Keywords: Oil Production, World Oil Price, Human Development Index, OIC Countries.DAFTAR PUSTAKAArisman. (2018). Determinant of human development index in ASEAN countries. Signifikan: Jurnal Ilmu Ekonomi, 7(1), 113–122. https://doi.org/10.37950/jkpd.v2i2.44Aydin, N. (2017). Islamic versus conventional human development index: Empirical evidence from ten Muslim countries. International Journal of Social Economics, 44(12), 1562–1583. https://doi.org/10.1108/IJSE-03-2016-0091Badan Pusat Statistik. (2015). Indeks pembangunan manusia 2014 metode baru. Jakarta: BPS.Bildirici, M. E., & Sonustun, F. O. (2018). The effects of oil and gold prices on oil-exporting countries. Energy Strategy Reviews, 22, 290–302. https://doi.org/10.1016/j.esr.2018.10.004Carmignani, F. (2013). Development outcomes, resource abundance, and the transmission through inequality. Resource and Energy Economics, 35(3), 412–428. https://doi.org/10.1016/j.reseneeco.2013.04.007Charfeddine, L., & Barkat, K. (2020). Short- and long-run asymmetric effect of oil prices and oil and gas revenues on the real GDP and economic diversification in oil-dependent economy. Energy Economics, 86, 1–15. https://doi.org/10.1016/j.eneco.2020.104680Didu, S., & Fauzi, F. (2016). Pengaruh jumlah penduduk, pendidikan dan pertumbuhan ekonomi terhadap kemiskinan di kabupaten Lebak. Jurnal Ekonomi-Qu, 6(1), 102–117. https://doi.org/10.35448/jequ.v6i1.4199Energy Information Administration. (2020). Monthly energy review November (Nomor November). United States: Energy Information Administration.Huda, N. dkk. (2015). Ekonomi pembangunan Islam. Jakarta: Kencana.Karim, A. A. (2015). Ekonomi makro Islami. Jakarta: Rajawali Press.Kementerian Agama RI. (2019). Al-Qur’an dan terjemahannya. Jakarta: Kemenag RI.Key World Energy Statistics. (2019). Energy balance. United States: Energy Information Administration. https://doi.org/10.1016/B978-0-12-409548-9.00927-1Mankiw, N. G. (2016). Macroeconomics. New York: Worth Publishers.Marza, M., Shaaibith, S. J., & Daly, S. S. (2018). Impact of oil price fluctuations on human development: A standard study of Iraq. Journal of Social Sciences Research, 5, 396–399. https://doi.org/10.32861/jssr.spi5.396.399Rama, A., & Yusuf, B. (2019). Construction of Islamic Human Development Index. Journal of King Abdulaziz University: Islamic Economics, 32(1), 43–64. https://doi.org/10.4197/Islec.32-1.3Samuelson, P. A. & Nordhaus, W. D. (2010). Economics (19 ed). New York: McGraw-Hill.SESRIC. (2019). OIC economic outlook: Mobilizing financial resources for development. Ankara, Turkey: SESRIC.Setiawan, M. B., & Hakim, A. (2013). Indeks pembangunan manusia Indonesia. Jurnal Economia, 9(1), 18–26. https://doi.org/10.21831/economia.v9i1.1373Sopian, K., Ali, B., & Asim, N. (2011). Strategies for renewable energy applications in the organization of Islamic conference (OIC) countries. Renewable and Sustainable Energy Reviews, 15(9), 4706–4725. https://doi.org/10.1016/j.rser.2011.07.081Subhan, M. (2018). Meneropong sistem produksi dalam ekonomi konvensional. Ulumuna: Jurnal Studi Keislaman, 3(1), 29–37. https://doi.org/10.36420/ju.v4i1.3545Suseno, & Astiyah, S. (2009). Inflasi. In Seri Kebanksentralan No. 22. Jakarta: Pusat Pendidikan dan Studi Kebanksentralan (PPSK) Bank Indonesia.Susilo, J. H., Kholilurrohman, M., & Hasan, Z. (2020). Analisis indeks pembangunan Manusia di provinsi Papua. Dinamika Ekonomi Jurnal Ekonomi dan Bisnis, 13(1), 172–187.UNDP. (2018). Human development indices and indicators 2018 statistical update. New York: UNDP. https://doi.org/10.18356/656a3808-enUsman, U., & Diramita. (2018). Pengaruh jumlah penduduk, pengangguran dan pertumbuhan ekonomi terhadap kemiskinan di provinsi Kepulauan Riau. Jurnal Ekonomi Regional Unimal, 1(2), 46–52. https://doi.org/10.29103/jeru.v1i2.728van Eyden, R., Difeto, M., Gupta, R., & Wohar, M. E. (2019). Oil price volatility and economic growth: Evidence from advanced economies using more than a century’s Data. Applied Energy, 233–234, 612–621. https://doi.org/10.1016/j.apenergy.2018.10.049Wibowo, M. G. (2019). Quality of human development index (HDI) in muslim countries (Case study of OIC members). JEBI: Jurnal Ekonomi dan Bisnis Islam, 4(1), 1–13. https://doi.org/10.15548/jebi.v4i1.204Wong, S. L., Chia, W.-M., & Chang, Y. (2013). Energy consumption and energy R&D in OECD: Perspectives from oil prices and economic growth. Energy Policy, 62, 1581–1590. https://doi.org/10.1016/j.enpol.2013.07.025Yasmeen, H., Wang, Y., Zameer, H., & Solangi, Y. A. (2019). Does oil price volatility influence real sector growth? Empirical evidence from Pakistan. Energy Reports, 5, 688–703. https://doi.org/10.1016/j.egyr.2019.06.006 
DETERMINANTS OF FINANCIAL INCLUSION INFORMATION DISCLOSURE OF SHARIA COMMERCIAL BANKS IN INDONESIA Ahmad Shofiy Mubarok; Noven Suprayogi
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/vol8iss20212pp211-220

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh ukuran bank, reputasi, profitabilitas, aktivitas sosial terhadap pengungkapan informasi inklusi keuangan pada bank umum syariah di Indonesia periode 2015-2019 secara parsial dan simultan. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi data panel menggunakan alat penelitian Eviews 10. Hasil penelitan ini menunjukkan bahwa secara parsial, variabel ukuran bank, reputasi, aktivitas sosial berpengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan. sedangkan profitabilitas berpengaruh negatif signifikan terhadap pengungkapan informasi inklusi keuangan. Secara simultan, variabel ukuran bank, reputasi, profitabilitas, aktivitas sosial berpengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan pada bank umum syariah di Indonesia periode 2015-2019.  Kata Kunci: Ukuran bank, reputasi, profitabilitas, aktivitas sosial, pengungkapan informasi inklusi keuangan. ABSTRACTThis study aims to determine the effect of bank size, reputation, profitability, social activity on financial inclusion information disclosure of sharia commercial banks in Indonesia from 2015 to 2019 partially and simultaneously. This study uses a quantitative method with panel data regression analysis with Eviews 10. The results of this study indicate that partially, the variables of bank size, reputation, social activity have a significant positive effect on financial inclusion information disclosure. While profitability has a significant negative effect on financial inclusion information disclosure. Simultaneously, the variables of bank size, reputation, profitability, social activity have a significant positive effect on financial inclusion information disclosure of sharia commercial banks in Indonesia from 2015 to 2019.Keywords: bank size, reputation, profitability, social activity, financial inclusion information disclosure. DAFTAR PUSTAKAAlderfer, C. P. (1969). An empirical test of a new theory of human needs. Organizational Behavior and Human Performance, 4(2), 142–175. https://doi.org/10.1016/0030-5073(69)90004-XAryska, M. (2017). Pengaruh reputasi perusahaan dan kualitas pelayanan terhadap kepuasan pasien (Kasus rumah sakit islam ibnu sina Pekanbaru). Journal of Chemical Information and Modeling, 53(9), 1689–1699.Ascarya, A., Tanjung, H., & Rahmawati, S. (2016). Design and determine holistic financial inclusion index for baitul maal wat tamwil. 2nd International Conference on IPAFEM, August. https://www.researchgate.net/publication/312494768Asrarsani. (2013). Pengaruh karakteristik perusahaan terhadap pengungkapan CSR pada perusahaan perbankan yang tercatat di bursa efek Indonesia. Skripsi tidak dipublikasikan. Makassar: Universitas Hasanuddin.Bose, S., Bhattacharyya, A., & Islam, S. (2017). Dynamics of firm-level financial inclusion: Empirical evidence from an emerging economy. Journal of Banking and Finance Law and Practice, 27 (1), 47-68.Chehade et al. (2017). Financial inclusion measurement in the Arab world. United Arab Emirates: Arab Monetary Fund.Ching, H. Y., & Gerab, F. (2017). Sustainability reports in Brazil through the lens of signaling, legitimacy and stakeholder theories. Social Responsibility Journal, 13(1), 95–110. https://doi.org/10.1108/SRJ-10-2015-0147Fitriana, N. L., & Prastiwi, A. (2014). Faktor-faktor yang mempengaruhi luas pengungkapan sukarela dalam annual report. Diponegoro Journal of Accounting, 3(3), 642-651.Ginting, A. N. (2012). Analisis faktor-faktor yang mempengaruhi tingkat pengungkapan sukarela dalam laporan tahunan perusahaan manufaktur di Indonesia. Skripsi tidak dipublikasikan. Depok: Universitas Indonesia.Grund, N. E. (1996). Reputation: Realizing value from the corporate image. Academy of Management Perspectives, 10(1), 99–101. https://doi.org/10.5465/ame.1996.9603293245Haldar, P. K., Rahman, S. M. M., Mia, S., Ahmed, F., & Bashawir, A. (2016). Assessing the Role of Corporate Social Responsibility Practices of Commercial Banks in Enhancing Financial Inclusion : A Study on Banking Sector in Bangladesh. International Journal of Economics and Financial Issues, 6(4), 1778–1783.Hossain, M., & Hammami, H. (2009). Advances in accounting, incorporating advances in international accounting voluntary disclosure in the annual reports of an emerging country: The case of Qatar. Advances in Accounting, 25(2), 255–265. https://doi.org/10.1016/j.adiac.2009.08.002OJK. (2016). Peraturan OJK No.76/POJK.07/2016.OJK. (2019). Siaran Pers Survei OJK 2019: Indeks literasi dan inklusi keuangan meningkat. Sp 58/Dhms/Ojk/Xi/2019, November, 1.Rahmawati. (2020). Financial inclusion disclosure in Islamic microfinance: The case of baitul mal wa tamwil. Enhancing Financial Inclusion, II, 137–160. Diakses dari https://link.springer.com/chapter/10.1007/978-3-030-39939-9_5Ramzan, M., Amin, M., & Abbas, M. (2021). How does corporate social responsibility affect financial performance, financial stability, and financial inclusion in the banking sector? Evidence from Pakistan. Research in International Business and Finance, 55(August 2020), 1-9. https://doi.org/10.1016/j.ribaf.2020.101314Sharma, N. (2014). Advances in accounting, incorporating advances in international accounting extent of corporate governance disclosure by banks and finance companies listed on Nepal stock exchange. Advances in Accounting, 30(2), 425-439. https://doi.org/10.1016/j.adiac.2014.09.014Siyoto, S., & Sodik, M. A. (2018). Dasar metodologi penelitian. Jakarta: Literasi Media Publishing.Ullah. (2015). Corporate Social Responsibility Practices in the Banking Sector in Bangladesh - An Assessment. Bank Parikrama, 38(3&4), 129-152.
PHILANTHROPY FUND MANAGEMENT STRATEGY IN THE PANDEMIC PERIOD Sholikudin Alawy; Irham Zaki
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 4 (2021): Juli-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20214pp496-508

Abstract

ABSTRAKIndonesia memiliki potensi dana filantropi yang sangat besar, antara lain zakat, infaq dan dana sosial keagamaan lainnya (DSKL). Di Indonesia, dana filantropi tersebut dikelola oleh Badan Amil Zakat (BAZ) dan Lembaga Amil Zakat (LAZ). Salah satu LAZ yang ada di Indonesia Lembaga Amil Zakat Infaq Shodaqoh Muhammadiyah (LAZISMU), dan memiliki salah satu LAZISMU Daerah yakni LAZISMU Bojonegoro. Namun pada tahun 2020, kegiatan LAZISMU Bojonegoro terganggu dengan merebaknya pandemi COVID-19. Penelitian ini bertujuan untuk mengetahui bagaimana pengelolaan dana filantropi di lembaga tersebut pada tahun 2019 (sebelum pandemi) dan tahun 2020 (selama pandemi). Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif dengan strategi studi kasus eksploratori, dengan menggunakan data primer berupa wawancara dan data sekunder berupa dokumen. Hasil dari penelitian ini menunjukkan bahwa LAZISMU Bojonegoro berhasil beradaptasi pada kondisi pandemi, dibuktikan dengan meningkatnya penerimaan dana filantropi sebesar Rp. 720.736.219, atau sebesar 30,05% dari tahun sebelumnya, dan pendistribusian sebesar Rp. 567.913.837, atau 25,09% dari tahun sebelumnya, dan meningkatkan kualitas dan kuantitas penyaluran di bidang ekonomi.Kata kunci: Pengelolaan, Dana Filantropi, Pandemi COVID-19, LAZISMU Bojonegoro. ABSTRACTIndonesia has the potential for huge philanthropic funds, including zakat, infaq and other socio-religious funds (DSKL). In Indonesia, the philanthropic fund is managed by the Amil Zakat Agency (BAZ) and the Amil Zakat Institute (LAZ). One of the LAZ in Indonesia is the Amil Zakat Infaq Shodaqoh Muhammadiyah Institute (LAZISMU), and has one of the Regional LAZISMUs, namely LAZISMU Bojonegoro. However, in 2020, LAZISMU Bojonegoro's activities will be disrupted by the outbreak of the COVID-19 pandemic. This study aims to determine how philanthropic funds are managed at the institution in 2019 (before the pandemic) and in 2020 (during the pandemic). The research method used in this research is a qualitative method with an exploratory case study strategy, using primary data in the form of interviews and secondary data in the form of documents. The results of this study indicate that LAZISMU Bojonegoro has successfully adapted to pandemic conditions, as evidenced by the increase in the receipt of philanthropic funds amounting to Rp. 720,736,219, or 30.05% from the previous year, and the distribution was Rp. 567,913,837, or 25.09% from the previous year, and increasing the quality and quantity of distribution in the economic sector.Keywords: Management, Philanthropy Fund, COVID-19 Pandemic, LAZISMU Bojonegoro.DAFTAR PUSTAKAAli, A., & Mudhor, A. Z. (2003). Kamus kontemporer Arab Indonesia. Yogyakarta: Multi Karya Grafika.Az-Zuhaily, W. (2005). Zakat kajian berbagai mazhab. Bandung: PT Remaja Rosdakarya.Beik, I. S. (2009). Analisis peran zakat dalam mengurangi kemiskinan: Studi kasus Dompet Dhuafa Republika. Jurnal Pemikiran dan Gagasan, 2, 1-11.Bogdan, R., & Biklen, S. (1992). Qualitative research fo education. Boston, MA: Allyn and Bacon.Charity Aid Foundation. (2019). CAF world giving index 10th edition. Retrieved from https://www.cafonline.org/about-us/publications/2019-publications/caf-world-giving-index-10th-editionFadilah, S. (2012). Pengaruh implementasi pengendalian intern, budaya organisasi dan total quality management dalam penerapan good governance dan implikasinya terhadap kinerja organisasi dengan kepercayaan konsumen sebagai variabel intervening. Indonesian Journal of Economics And Business, 1(2).Fadilah, S., Lestari, R., & Rosdiana, Y. (2017). Organisasi pengelola zakat (OPZ): Deskripsi pengelolaan zakat dari aspek lembaga zakat. Jurnal Kajian Akuntansi, 18(2),  148-163.Hafidhuddin, D. (2006). Anda bertanya tentang zakat, infak dan sedekah, kami menjawab. Jakarta: Badan Amil Zakat Nasional (BAZNAS).Iswinarno, C., & Saleh, U. H. (2020). Dampak pandemi covid-19, jumlah donatur pada lembaga zakat berkurang. Diakses dari https://www.suara.com/news/2020/06/05/185306/dampak-pandemi-covid-19-jumlah-donatur-pada-lembaga-zakat-berkurang?page=allKamus Besar Bahasa Indonesia. (2020). Arti kata dana. Diakses dari https://kbbi.web.id/dana______. (2020). Arti Kata Sosial. Diakses dari  https://kbbi.web.id/sosialKementrian Kesehatan Republik Indonesia (Kemenkes RI). Frequently asked question (FAQ) Kementrian Kesehatan Republik Indonesia (Kemenkes RI). Diakses dari https://www.kemkes.go.id/folder/view/full-content/structure-faq.htmlMuhammadiyah COVID-19 Command Center (MCCC). (2020). Diakses dari covid19.muhammadiyah.idMuhammadiyah Disaster Management Center (MDMC). (2020). Diakses dari mdmc.or.idMusthofa, A. H., & Wicaksono, A. K. (2020). Efektivitas dan regulasi pengelolaan infaq, sedekah dan dana sosial keagamaan (Studi kasus di gerakan koin NU-Care kota Kediri). Jurnal At-Tamwil, 2(1), 23-50.PPID BAZNAS RI. (2020). Data lembaga amil zakat (LAZ) resmi sesuai peraturan perundang-undangan pengelolaan zakat skala nasional. Diakses dari https://pid.baznas.go.id/laz-nasional/Purwadarminta. (1976). Kamus umum bahasa Indonesia. Jakarta: Balai Pustaka.PUSKAS BAZNAS. (2019). Indikator pemetaan potensi zakat. Jakarta: Pusat Kajian Strategis BAZNAS.______. (2019). Outlook zakat Indonesia 2020. Jakarta: Pusat Kajian Strategis BAZNAS.Tjiptono, F. (2001). Strategi pemasaran. Yogyakarta: Andi.Undang-undang Republik Indonesia Nomor 23 tahun 2011 tentang Pengelolaan Zakat.Widiastuti, T., & Rosyidi, S. (2015). Model pendayagunaan zakat produktif oleh lembaga zakat dalam meningkatkan pendapatan mustahiq. Jurnal Ekonomi dan Bisnis Islam, 1(1), 89-102.World Population Review. (2020). Muslim population by country 2020. Retrieved from https://worldpopulationreview.com/countries/muslim-population-by-country/Yin, R. K. (2002). Case study research: Design and methods (2nd ed.). Thousand Oaks, CA: Sage._______. (2014). Case study research: Design and methods. USA: Sage.Yunita, N. W. (2020). Penyebab, asal mula, dan pencegahan virus corona di Indonesia. Diakses dari https://news.detik.com/berita/d-4956764/penyebab-asal-mula-dan-pencegahan-virus-corona-di-indonesia
DETERMINANTS OF PROFITABILITY OF ISLAMIC INSURANCE COMPANIES IN INDONESIA Alifia Riza Azhari; Puji Sucia Sukmaningrum
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 4 (2021): Juli-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20214pp426-438

Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui hubungan company size, premium growth, investment, risk based capital, volume of capital, dan claim expense terhadap profitabilitas asuransi syariah di Indonesia. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode analisis meta. Penelitian ini menggunakan dua belas artikel sampel yang diterbitkan di Indonesia melalui Sinta Journal dan Google Scholar dengan periode empat tahun (2017-2020). Penelitian ini menunjukkan bahwa company size, premium growth, investment, dan volume of capital berpengaruh signifikan terhadap profitabilitas. Sementara itu risk based capital dan claim expense tidak memiliki pengaruh signifikan terhadap profitabilitas perusahaan asuransi syariah. Temuan dari penelitian ini memberikan implikasi bahwa perusahaan asuransi syariah perlu memperhatikan aspek company size, premium growth, investment, dan volume of capital serta dapat mempertimbangkan nilai risk based capital dan claim expense dalam mendukung peningkatan profitabilitas perusahaan sehingga kinerja perusahaan asuransi syariah di Indonesia menjadi lebih baik.Kata Kunci: Profitabilitas, Asuransi Syariah, Analisis Meta, Indonesia. ABSTRACTThe purpose of this study is to determine the relationship between company size, premium growth, investment, risk based capital, volume of capital, and claim expense on the profitability of Islamic insurance in Indonesia. This research applies a quantitative approach with meta-analysis methods. This study used twelve sample articles published in Indonesia through Sinta Journal and Google Scholar during the 2017-2020 period. This study shows that company size, premium growth, investment, and volume of capital have significant effect on profitability. Meanwhile, risk based capital and claim expense do not have significant effect on the profitability of Islamic insurance companies. The findings of this study imply that Islamic insurance companies in Indonesia need to pay attention to aspects of company size, premium growth, investment, and volume of capital and can consider the value of risk based capital and claim expenses in supporting the increase in company profitability so that the performance of Islamic insurance companies in Indonesia is better.Keywords: Profitability, Islamic Insurance, Meta-Analysis, Indonesia.DAFTAR PUSTAKAAgustina, D. R. (2016). Penerapan akad mudharabah pada produk takaful dana pendidikan (FULNADI) asuransi takaful keluarga cabang Palembang. Palembang: UIN Raden Fatah.Ahmad, G. N., & Prasetyo, R. P. (2018). Profitability analysis of non-life insurance: Case in Indonesia stock exchange. International Conference on Islamic Finance, Economics, and Business (ICIFEB), 335–350. https://doi.org/10.18502/kss.v3i8.2518Aremu, D. M. A., Ekpo, I. C., Mustapha, D. A. M., & Adedoyin, D. S. I. (2013). Determinants of capital structure in Nigerian banking sector. International Journal of Academic Research in Economics and Management Sciences, 2(4). https://doi.org/10.6007/IJAREMS/v2-i4/50Devinney, T. M., & Tang, R. W. (2013). Do we really understand a research topic? Finding answers through meta-analysis. Advances in International Management, 26(1985), 239–262. https://doi.org/10.1108/S1571-5027(2013)0000026015Dzaki, N. A. (2020). Pengaruh premi, investasi, klaim, dan underwriting terhadap profitabilitas perusahaan asuransi jiwa syariah di indonesia tahun 2014-2018. Jurnal Ilmiah Mahasiswa FEB, 9(1), 1–13.Emiruzzaman, R. M. (2019). Analisis faktor-faktor yang mempengaruhi profitabilitas perusahaan asuransi syariah di Indonesia periode 2013-2017. Skripsi tidak dipublikasikan. Malang: Universitas Brawijaya.Faoziyyah, A. A., & Laila, N. (2020). Faktor internal dan faktor makroekonomi yang mempengaruhi profitabilitas asuransi syariah di Indonesia periode 2016-2018. Jurnal Ekonomi Syariah Teori dan Terapan, 7(6), 1146–1163. https://doi.org/10.20473/vol7iss20206pp1146-1163Guendouz, A. A., & Ouassaf, S. (2018). Determinants of Saudi takaful insurance companies profitability. Academy of Accounting and Financial Studies Journal, 22(5), 1–25.Hernawaty., & Fadly, Y. (2019). The study of halal insurance. International Halal Conference & Exhibition, 242–251.Hidayati, A. A., & Shofawati, A. (2018). Determinan kinerja keuangan asuransi syariah di Indonesia periode 2014-2016. Jurnal Ekonomi Syariah Teori dan Terapan, 5(11), 889–904.Hindardjo, A., & Mansuri. (2016). Pengaruh dana tabarru’ dan klaim terhadap profitabilitas pada perusahaan asuransi PT. Prudential unit syariah periode 2011 – 2015. Jurnal Asy- Syukriyyah, 17, 84–103.Hodori, A., & Masih, M. (2017). Determinants of profitability of takaful operators: New evidence from Malaysia Based on dynamic GMM approach. Munich Personal RePEc Archive, 79441, 24.Ikaprilia, A. (2018). Pengaruh pendapatan premi, underwriting, dan solvabilitas terhadap profitabilitas pada perusahaan asuransi jiwa syariah yang terdaftar di BEI tahun 2013-2016. Skripsi tidak dipublikasikan. Surakarta: Institut Agama Islam Negeri Surakarta.Komite Nasional Ekonomi dan Keuangan Syariah. (2020). Asuransi syariah capai pertumbuhan produktif 2020. In Insight: Buletin Ekonomi Syariah (Issue 9).Malik, H. (2011). Determinants of insurance companies profitability: An analysis of insurance sector of Pakistan. Academic Research International, 1(3), 315–321.Maudina, G. A., Tanuatmodjo, H., & Cakhyaneu, A. (2020). Profitabilitas perusahaan asuransi jiwa syariah di Indonesia: Analisis hasil investasi, volume of capital, dan firm size. Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, Dan Akuntansi, 12(2), 267–286. https://doi.org/10.35313/ekspansi.v12i2.2202Muflikhah, N. (2018). Variabel penentu profitabilitas asuransi syariah di Indonesia. Skripsi tidak dipublikasikan. Jember: Universitas Jember.Nainggolan, L. M., & Soemitra, A. (2020). The contribution income, investment results, and claim expenses on sharia life insurance income. Jurnal Ekonomi Dan Bisnis Islam (Journal of Islamic Economics and Business), 6(2), 201–220. https://doi.org/10.20473/jebis.v6i2.21734Nataldy, C., & Pardede, R. P. (2019). Analisis perlakuan akuntansi atas pendapatan premi dan beban klaim sesuai PSAK no. 28 pada PT. Asuransi Astra Buana. Jurnal Ilmiah Akuntansi Kesatuan, 7(2), 258–265.Rafi, M., & Syaichu, M. (2019). Analisis faktor-faktor yang mempengaruhi profitabilitas perusahaan asuransi syariah tahun 2014-2017. Diponegoro Journal of Management, 8(2), 68–81. http://ejournal-s1.undip.ac.id/index.php/djomRahayu, D., & Mubarok, N. (2017). Pengaruh risk based capital terhadap profitabilitas perusahaan asuransi syariah (Studi pada perusahaan asuransi yang terdaftar di AASI). I-Economic, 3(2), 189–208.Safitri, E. K., & Suprayogi, N. (2017). Analisis rasio kesehatan keuangan dana tabarru’ yang mempengaruhi profitabilitas pada asuransi syariah di Indonesia (Periode 2012-2014). Jurnal Ekonomi Syariah Teori Dan Terapan, 4(1), 73–88.Salsabila, H. F. (2020). Rasio-rasio early warning system sebagai penentu profitabilitas perusahaan asuransi jiwa syariah di Indonesia periode 2014-2018. Skripsi tidak dipublikasikan. Surabaya: Universitas Airlangga.Santoso, R. N. F. (2019). Pengaruh company size, premium growth, asset growth, dan leverage terhadap profitabilitas asuransi syariah di Indonesia periode 2013-2017. Skripsi tidak dipublikasikan. Surabaya: Universitas Airlangga.Santoso, S. B., Astuti, H. J., & Sayekti, L. M. (2020). The effect of claim expense, liquidity, risk-based capital, company size, debt to equity, and debt to asset on profitability in Indonesia Islamic insurance companies. ICBAE 2020, 1–10. https://doi.org/10.4108/eai.5-8-2020.2301216Sastrodiharjo, I., & Sutama, I. P. (2015). Faktor-faktor yang mempengaruhi pertumbuhan aset perusahaan asuransi jiwa non syariah di Indonesia. Akuntabilitas, 8(1), 18–38. https://doi.org/10.15408/akt.v8i1.2759Siddiqui, S. S. (2015). The association between corporate governance and firm performance - A meta-analysis. International Journal of Accounting and Information Management, 23(3), 218–237. https://doi.org/10.1108/IJAIM-04-2014-0023Wali Ullah, G. M., Faisal, M. N., & Zuhra, S. T. (2016). Factors determining profitability of the insurance industry of Bangladesh. International Finance and Banking, 3(2), 138. https://doi.org/10.5296/ifb.v3i2.9954
Journal Cover Vol 8, No 1 (2021) Journal Cover
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/vol8iss20211pp%p

Abstract

ICSR DISCLOSURE, REPUTATION, VISIBILITY AND PROFITABILITY OF ISLAMIC BANK: RESEARCH WITH MEDIATOR AND MODERATOR Habib Sa'dul Kholqi; Dina Fitrisia Septiarini
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 3 (2021): Mei-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20213pp338-353

Abstract

ABSTRAKPengungkapan ICSR menjadi isu penting yang dapat mempengaruhi reputasi dan profitabilitas bank syariah. Banyak penelitian empiris terkait pengaruh ICSR terhadap profitabilitas menunjukan hasil yang beragam. Misspesifikasi model penelitian dan strategi ICSR dapat menjadi sebab hasil tersebut. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan ICSR terhadap kinerja keuangan bank syariah dengan mempertimbankan reputasi sebagai variabel mediasi dan visibilitas sebagai variabel yang memoderasi pengaruh pengungkapan ICSR terhadap reputasi. Pendekatan kuantitatif dengan metode PLS SEM digunakan untuk menguji hipotesis. 10 bank syariah di Indonesia pada periode 2014-2019 dijadikan sebagai sampel. Hasil estimasi menunjukan bahwa pengungkapan ICSR berpengaruh positif baik terhadap reputasi maupun profitabilitas. Visibilitas bank syariah juga terbukti memoderasi pengaruh pengungkapan ICSR terhadap reputasi bank. Meskipun demikian, Reputasi tidak terbukti memediasi pengaruh ICSR terhadap profitabilitas bank syariah. Implikasi dari hasil penelitian ini adala pentingnya pengungkapan ICSR bagi bank syariah karena dapat mempengaruhi reputasi dan profitabilitas perusahaan. Meskipun reputasi sendiri tidak terbukti memberikan pengaruh terhadap profitabilitas, reputasi dapat menjadi sumber daya strategis bagi bank. Selain itu, bagi bank syariah dengan visibilitas tinggi, pengungkapan ICSR menjadi sangat penting karena dampaknya yang lebih besar yang terbukti dapat memperkuat hubungan pengungkapan ICSR terhadap reputasi.Kata Kunci: Pengungkapan Islamic Corporate Social Responsibility, Variabel Mediasi, Variabel Moderasi, Profitabilitas, Bank Syariah. ABSTRACTICSR disclosure becomes an important issue that could effect reputation and profitability of Islamic Bank. a lot of empirical research on the effect of ICSR disclosure to profitability indicates an inconsistent result. Misspecification of the research model and the ICSR strategy could be the cause of it. The study aims to examine the impact of ICSR disclosure to profitability by considering reputation as a mediating variable and visibility as a variable that moderates the effect of ICSR disclosure on reputation. Quantitative approach with PLS SEM method is applied to confirm the hypothesis. 10 Indonesian Islamic Banks on 2014-2019 period are take as a sample. The estimation results show that ICSR disclosure has positive effect on reputation and profitability. It also indicates that Islamic bank visibility moderates the correlation between ICSR disclosure and reputation. However, Islamic bank reputation isn’t proven to mediate the correlation between ICSR disclosure and the profitability. The implication of the study result is that ICSR disclosure is important for the Islamic banks because it can affect its reputation and profitability. Although reputation itself is not proven to affect profitability, it can be a strategic resource for a bank. In addition, for high-visibility Islamic banks, disclosure of ICSR is crutial because of its greater impact that is proven to affect the relationship of ICSR disclosure to reputation.Keywords: Islamic Corporate Social Responsibility Disclosure, Mediating Variable, Moderating Variable, Profitability, Islamic Bank. DAFTAR PUSTAKAArdianto, E., & Sumirat, S. (2004). Dasar-dasar public relation. Bandung: Remaja Rosdakarya.Aribi, Z. A., & Arun, T. (2014). Corporate social responsibility and Islamic financial institutions (IFIs):        Management perceptions from IFIs in Bahrain. Journal of Business Ethics, 129(4), 785–794.             https://doi.org/10.1007/s10551-014-2132-9Arifin, J., & Wardani, E.A. (2016). Islamic corporate responsibility disclosure, reputasi, dan kinerja keuangan: Studi pada     bank syariah di Indonesia. 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Jakarta: Kemenag RI.Khurshid, M. A., Al-Aali, A., Soliman, A. A. and Amin, S. M. (2014). Developing an Islamic corporate            social responsibility model (ICSR). Competitiveness Review, 24(4), 258-274. https://doi.org/10.1108/CR-01-2013-0004Laplume, A. O., Sonpar, K., & Litz, R. A. (2008). Stakeholder theory: Reviewing a theory that moves   us. Journal of Management, 34(6), 1152-1189. https://doi.org/10.1177/014920630 8324322Maignan, I., & Ferrell O. C. (2004). Corporate social responsibility and marketing: An integrative          framework. Journal of   the Academy of Marketing Science, 32(1), 3-19. https://doi.org/10.1177/0092070303258971McWilliams, A., & Siegel, D. (2000). Corporate social responsibility and financial performance: Correlation or misspecification. Strategic Management Journal, 21(5), 603-609. https://doi.org/10.1002/(SICI)1097-0266(200005)21McWilliams, A., Siegel, D. S., & Wright, P. M. (2006). Corporate social responsibility: strategic implications. 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(2010).            Stakeholder theory: The state of the art. The Academy of Management Annals, 4(1), 403–       445. https://doi.org/10.1080/19416520.2010.495581Patten, D. M. (2019). Seeking legitimacy. Sustainability Accounting, Management and Policy Journal, 11(6), 1009-1021. https://doi.org/10.1108/sampj-12-2018-0332Platonova, E., Asutay M., Dixon R., & Mohammad S. (2018). The impact of corporate social             responsibility disclosure on financial performance: Evidence from the GCC Islamic     banking sector. Journal Business Ethic, 151, 451-471. https://doi.org/10.1007/s10551-016-3229-0Rehman, Z. R., Zahid, M., Rahman, H. U., Asif, M., Alharthi, M., Irfan, M., & Glowacz, A. (2020). Do corporate social responsibility disclosures improve financial performance? A perspective of the Islamic banking industry in Pakistan. Sustainability, 12(8), 1-18. https://doi.org/10.3390/su12083302Riyanto, B. (2013). Analisis Laporan Keuangan. Yogyakarta: BPFERose, C. & Thomsen, S. (2004). 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ANALISIS STRATEGI PENGEMBANGAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) MELALUI MEDIA ONLINE DESA KARANGPOH KECAMATAN KRIAN KABUPATEN SIDOARJO (TINJAUAN PEMASARAN ISLAM) Fitri Andrianti; Renny Oktafia
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/vol8iss20211pp43-54

Abstract

ABSTRAKDengan adanya teknologi, informasi dan komunikasi yang semakin canggih, hal tersebut bisa dimanfaatkan untuk mengembangkan bisnis Usaha Mikro Kecil Dan Menengah (UMKM). Salah satunya yakni dengan cara mempromosikan usaha yang dilakukan. Penelitian ini bertujuan untuk menggali bagaimana implementasi strategi pengembangan serta dampak implementasi strategi pengembangan usaha mikro kecil dan menengah (UMKM) melalui media online di Desa Karangpoh kec. Krian kab. Sidoarjo (tinjauan pemasaran islam). Metode yang digunakan adalah metode kualitatif. Pendekatan penelitian ini menggunakan studi kasus. Hasil dari penelitian ini dapat disimpulkan bahwa implementasi strategi pengembangan project bunga kertas terbagi menjadi empat macam yakni memberikan promo, iklan, penentuan harga dan menjaga pelayanan dengan customer. Kata kunci: Pengembangan Usaha, Media Online, Pemasaran Islam. ABSTRACTWith technology, increasingly sophisticated information and communication, this can be used to develop micro small and medium enterprises. One of them is by promoting the business being carried out.This study aims to explore how the implementation of development strategies and the impact of implementing strategies for developing micro smalland medium enterprises through online media in Karangpoh village. Krian district. Sidoarjo regency (islamic marketing review). The method used is a qualitative method. This research approach uses case studies. The results of this study can be concluded that the implementation of the paper flower project development strategy is divided into four types, namely providing promos, advertising, pricing and maintaining service to customers.Keywords: Business Development, Online Media, Islamic Marketing.DAFTAR PUSTAKAAndriana, A. (2019). Peningkatan omset penjualan melalui pembuatan logo dan promosi media online UMKM jamur kebontunggul. Prosiding SNP2M (Seminar Nasional Penelitian dan Pengabdian Masyarakat) UNIM, 160-165.Buchari, A. (2014). Manajemen pemasaran dan pemasaran jasa. Bandung: CV. Alfabeta. Dadan, S. (2016). Perencanaan strategi sektor usaha mikro dalam mengatasi permasalahan pemasaran. Wacana, Jurnal Sosial dan Humaniora, 19(2), 101-112.Fathoni, A. (2018). Konsep pemasaran dalam perspektif hukum Islam. Jurisdictie, 9(1), 128-146.Kurniawan, A. (2015). Transformasi pelayanan publik . Yogyakarta: Pembaruan.Morissan. (2017). Teori komunikasi massa: Media, budaya dan masyarakat. Bogor: Ghalia Indonesia.Nugroho, W. A. (2019). Studi tentang media sosial terhadap pengembangan UMKM melalui keunggulan bersaing dan implementasi model A.I.D.A. pada UMKM pangan di Kota Semarang. Diponegoro Journal of Management, 8(4), 152-165.Prihatiningrum, Y. (2019). Peningkatan kemampuan pemasaran online bagi komunitas perempuan di rumah kreatif Banjarmasin. Prosiding Seminar Nasional Pengabdian kepada Masyarakat, 1(1), 86-93.Rachmawan, B. (2015). Pengembangan UMKM antara konseptual dan pengalaman praktis. Yogyakarta: Gadjah Mada University Press.Regalfa, M, M. (2015). Strategi pengembangan usaha kecil dan menengah (UKM) melalui marketing online oleh dinas koperasi dan UMKM Kabupaten Banyuwangi. Skripsi tidak dipublikasikan. Yogyakarta: UIN Sunan Kalijaga.Romli, K. (2016). Komunikasi massa. Jakarta: PT Gramedia.Sariwaty, Y. (2019). Pengembangan usaha UMKM calief melalui implementasi komunikasi pemasaran. Jurnal Pengabdian Kepada Masyarakat, 2(1), 218-224.Siregar, A. (2017). Komunikasi, negara, dan masyarakat. Yogyakarta: Gadjah Mada University Press.Siswanto, T. (2016). Optimalisasi sosial media sebagai media pemasaran usaha kecil menengah. Liquidity: Jurnal Riset Akuntansi dan Manajemen, 2(1), 80-86.Sugiyono. (2015). Metode penelitian kuantitatif, kualitatif dan R&D. Bandung: CV. Alfabeta.Sulistiani, D. (2017). Strategi pengembangan infrastruktur dalam menunjang kegiatan wisata di Kampung Jawa Tondano. Spasial: Perencanaan Wilayah dan Kota, 5(1), 10-20.Subekti, S. (2015). Strategi pengembangan bandar udara H. Hasan dalam meningkatkan pelayanan penumpang. Warta Penelitian Perhubungan, 28(3), 171-180.Suryawati, I. (2016). Jurnalistik suatu pengantar. Bogor: Ghalia Indonesia.Syamsul, A. (2014). Jurnalistik online. Bandung: Nuansa Cendikia.Tjiptono, F. (2015). Strategi pemasaran. Yogyakarta: Andi.
THE IMPACT OF ISLAMIC CORPORATE GOVERNANCE DISCLOSURE, ISLAMIC INTELLECTUAL CAPITAL, ZAKAT, FINANCIAL PERFORMANCE (SCnP Model) & ISLAMIC ETHICAL IDENTITY TO SUSTAINABLE BUSINESS Yulinda Putri Prativi; Citra Sukmadilaga; Cupian Cupian
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/vol8iss20212pp171-182

Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis dampak Islamic Corporate Governance disclosure, Islamic Intellectual Capital, Zakat, Kinerja Keuangan (SCnP Model), dan Islamic Ethical Identity terhadap Sustainable Business. Penelitian ini menggunakan pendekatan kuantitatif. Data yang dipakai ialah data sekunder dengan teknik pengumpulan data content analysis terhadap annual report 5 bank syariah periode 2015-2019 yang terdapat di negara ASEAN, GCC & MESA. Metode analisis data pada penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) Islamic Corporate Disclosure berpengaruh terhadap Sustainable Business, (2) Islamic Intellectual Capital berpengaruh terhadap Sustainable Business, (3) Zakat tidak berpengaruh terhadap Sustainable Business, (4) Kinerja Keuangan (SCnP Model) tidak berpengaruh terhadap Sustainable Business, (5) Islamic Ethical Identity tidak berpengaruh terhadap Sustainable Business. Penelitian ini diharapkan dapat memberikan masukan bagi entitas syariah terutama bank syariah dalam pengembangan aspek kinerja keuangan dan non keuangan serta mengi ngatkan kembali akan  pentingnya konsep sustainable terutama kewajiban dalam penyusunan sustainability reporting.Kata Kunci: Islamic Corporate Governance, Islamic Intellectual Capital, Zakat, Islamic Ethical Identity, Sustainable Business. ABSTRACTThe purpose of this study is to analyze the impact of Islamic Corporate Governance disclosure, Islamic Intellectual Capital, Zakat, Financial Performance (SCnP Model), and Islamic Ethical Identity on Sustainable Business. This study uses a quantitative approach. The data used is secondary data with content analysis data collection techniques on the annual reports of 5 Islamic banks for the 2015-2019 period in ASEAN, GCC & MESA countries. Methods of data analysis in this study using multiple linear regression. The results showed that (1) Islamic Corporate Disclosure has an affects to Sustainable Business, (2) Islamic Intellectual Capital has an effect on Sustainable Business, (3) Zakat has no effect on Sustainable Business, (4) Financial Performance (SCnP Model) has no effect on Sustainable Business , (5) Islamic Ethical Identity has no effect on Sustainable Business. This research is expected to provide input for Islamic entities, especially Islamic banks in developing aspects of financial and non-financial performance as well as reminders of the importance of the concept of sustainability, especially the obligations in preparing sustainability reporting.Keyword: Islamic Corporate Governance, Islamic Intellectual Capital, Zakat, Islamic Ethical Identity, Sustainable Business.REFERENCESAkhtar, C. S., Ismail, K., Ndaliman, M. A., Hussain, J., & Haider, M. (2015), Can intellectual capital of smes help in their sustainability efforts. Journal of Management Research, 7(2), 83-97.Akisik, O., & Gal, G. (2011). Sustainability in businesses, corporate social responsibility, and accounting standards: An empirical study. International Journal of Accounting and Information Management, 19(3), 304–324.Alam, N. (2010). Islamic venture philanthropy: A tool for sustainable community development. SSRN Electronic Journal, (March), 1-14. https://dx.doi.org/10.2139/ssrn.1565859Al-Qardhawi, Y. (2000). Bagaimana berinteraksi dengan Al-Qur'an. Jakarta: Pustaka Al-Kautsar.Anam, M. K. (2017). Penerapan PSAK 101 pada laporan dana zakat dan dana kebajikan. Misykat Al Anwar, 28(2), 1-14. https://doi.org/10.31904/ma.v28i2.3838Apriliya, N. L., & Maslichah, M. (2019). Analisis kinerja perbankan syariah dengan pendekatan maqashid index dan sharia conformity and profitability (SCnP). Jurnal Ilmiah Riset Akuntansi, 8(3), 11-20.Aydin, Necati. (2013). Islamic social business for sustainable development and subjective wellbeing. International Journal of Islamic and Middle Eastern Finance and Management, 8(4), 491–507.Berrone, P., Surroca, J., & Tribó, J. A. (2007). Corporate ethical identity as a determinant of firm performance: A test of the mediating role of stakeholder satisfaction. Journal of Business Ethics 76(1), 35-53.Chapra, M. U., & Ahmed, H. (2002). Corporate governance in Islamic financial institutions. Jeddah: Islamic Development Bank.Choudhury, M.A., & Hoque, M. Z. (2006). Corporate governance in Islamic perspective. Corporate Governance, 6(2), 116-128.Elkington, J. (1998). Accounting for the triple bottom line. Measuring Business Excellence, 2(3), 18-22. https://doi.org/10.1108/eb025539Erol, C., F. Baklaci, H., Aydoğan, B., & Tunç, G. (2014). Performance comparison of Islamic (participation) banks and commercial banks in Turkish banking sector. Euromed Journal of Business, 9(2), 114-128.Firer, S., & Williams, S. M. (2003). Intellectual capital and traditional measures of corporate performance. Journal of intellectual capital, 4(3), 348-360.Ghozali, I. (2018). Aplikasi analisis multivariate dengan program SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.Haniffa, R., & Hudaib, M. (2007). Exploring the ethical identity of Islamic Banks via communication in annual reports. Journal of Business Ethics, 76(1), 97–116.Hasan, Z. (2011). A survey on Shariah governance practices in Malaysia, GCC countries and the UK: Critical appraisal. International Journal of Islamic and Middle Eastern Finance and Management, 4(1), 30-51.Hasan, Z. (2011). Shariah governance in Islamic financial institutions in Malaysia, GCC countries, and the UK. Durham Theses. Durham: Durham University.Hassan, A., & Chachi, A. (2005). The role of Islamic financial institutions in sustainable development. Islamic Finance and Economic Development, 59–93.Iqbal, Z., & Mirakhor, A. (2004). Stakeholders model of governance in Islamic economic system. Islamic Economic Studies, 11(2), 44-63Kubo, I., & Saka, A. (2002). An inquiry into the motivations of knowledge workers in the Japanese financial industry. Journal of Knowledge Management, 6(3), 262-271. https://doi.org/10.1108/13673270210434368Kuppusamy, M., Saleh, A. S., & Samudhram, A. (2010). Measurement of Islamic banks performance using a shariah conformity and profitability model. Review of Islamic Economics, 13(2), 35–48.Majid, N. A., Sulaiman, M., & Ariffin, N. M. (2011). Developing a corporate governance disclosure index for Islamic financial institutions. 8th International Conference on Islamic Economics and Finance, 1-25.Mutia, E., & Musfirah, N. (2017). Pendekatan maqashid shariah index sebagai pengukuran kinerja perbankan syariah di Asia Tenggara. Jurnal Akuntansi dan Keuangan Indonesia, 14(2), 181–201.Nawaz, T., & Haniffa, R. (2017). Determinants of financial performance of Islamic banks: an intellectual capital perspective. Journal of Islamic Accounting and Business Research, 8(2), 130-142. https://doi.org/10.1108/JIABR-06-2016-0071Prasetyowati, L. A., & Handoko, L. H. (2019). Pengukuran kinerja bank umum syariah dengan maqasid index dan sharia conformity and profitability (SCnP). Jurnal Akuntansi dan Keuangan Islam, 4(2), 107–130.Rahma, Y. (2018). The effect of intellectual capital and islamic performance index on financial performance. Jurnal Ilmu Akuntansi, 11(1), 105-116.Ramadhan, M. I. B., Abdurahim, A., & Sofyani, H. (2018). Modal intelektual dan kinerja maqashid syariah perbankan syariah di Indonesia. Jurnal Akuntansi dan Keuangan Islam, 6(1), 5-18.Rashid, M., & Hassan, M. K. (2014). Market values of Islamic banks and ethical identity. American Journal of Islamic Social Sciences, 31(2), 43-79. https://doi.org/10.35632/ajiss.v31i2.289Ratnaputri, W. (2013). The analysis of islamic bank financial performance by using camel, shariah conformity and profitability (SCnP). Jurnal Dinamika Manajemen, 4(2), 215-226.Sarea, A. M. (2013). Accounting treatment of zakah: Additional evidence from AAOIFI. Journal of Islamic Banking and Finance, 1(1), 23–28Sari, M. P. Y., & Marsono, M. (2013). Pengaruh kinerja keuangan, ukuran perusahaan dan corporate governance terhadap pengungkapan sustainability report. Diponegoro Journal of Accounting, 2(3), 580–589.Siswanti, I., Salim, U., Sukoharsono, G., & Aisjah, S. (2017). The impact of Islamic corporate governance, Islamic intellectual capital and Islamic financial performance on sustainable business Islamic banks. International Journal of Economics and Financial Issues, 7(4), 316–323.Suryasnia, S., Primiana, I., Sucherly., & Herwany, A. (2020). Banking strategy and implementation of banking ASEAN integration framework (ABIF) in ASEAN community (AEC)’s era 2020 ERA 2020. Munich Personal Repec Archive Banking, 73303.Triyuwono, I. (2009). Perspektif, metodologi, dan teori akuntansi syariah. Jakarta: Rajawali Press.Ullman, A. (1985). Data in search of a theory: A critical examination of the relationship among social performance, social disclosure and economic performance. Academy of Management Review, 10(3), 540-577.Ulum, I. (2013). Model pengukuran kinerja intellectual capital dengan IB-VAIC di perbankan Syariah. Inferensi, 7(1), 185-206.Ulum, I., Ghozali, I., & Chariri, A. (2008). Intellectual capital dan kinerja keuangan perusahaan; Suatu analisis dengan pendekatan Partial Least Squares (PLS), 1-31.Wahab, N. A., & Rahman, A. R. A. (2011). A framework to analyse the efficiency and governance of zakat institutions. Journal of Islamic Accounting and Business Research, 2(1), 43-62. https://doi.org/10.1108/17590811111129508Widhiani, B. R. (2018). Pengaruh kinerja bank syariah dengan pendekatan sharia conformity and profitability model dan dampaknya terhadap kepercayaan stakeholder. Akurasi: Jurnal Studi Akuntansi dan Keuangan, 1(2), 137–148.Yunus, M. (2014). The seven principles of social business. Diakses dari www.grameencreativelab. com/a-concept-to-eradicate-poverty/7-principles.html
FACTORS AFFECTING NON-PERFORMING FINANCING OF SHARIA RURAL BANKS FOR 2015-2019 PERIOD Desy Reza Umami; Lina Nugraha Rani
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 4 (2021): Juli-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20214pp483-495

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh faktor internal yaitu Financing to Deposit Ratio dan Return on Asset serta faktor eksternal yaitu BI Rate dan Indeks Produksi Industri terhadap Non Performing Financing Bank Pembiayaan Rakyat Syariah di Indonesia periode 2015 hingga 2019 baik secara parsial dan simultan. Sampel yang digunakan adalah sampel jenuh, yaitu Industri Bank Pembiayaan Rakyat Syariah di Indonesia. Data yang digunakan adalah data time series yang diperoleh dari web resmi Otoritas Jasa Keuangan dan Badan Pusat Statistik. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik analisis berdasarkan regresi linier berganda Ordinary Least Square. Berdasarkan hasil uji t (parsial) bahwa Financing to Deposit Ratio dan Return on Asset tidak berpengaruh signifikan, sedangkan BI Rate dan Indeks Produksi Industri berpengaruh negatif signifikan terhadap Non Performing Financing. Hasil uji F (simultan) variabel Financing to Deposit Ratio, Return on Asset, BI Rate, dan Indeks Produksi Industri berpengaruh signifikan terhadap Non Performing Financing. Oleh karena itu, Bank Pembiayaan Rakyat Syariah harus lebih memperhatikan kondisi makroekonomi terutama BI Rate dan Indeks Produksi Industri karena dapat mempengaruhi kebijakan dalam manajemen pembiayaan sehingga terjadinya Non Performing Financing dapat dikendalikan.Kata Kunci: Faktor Internal, Faktor Eksternal, Non Performing Financing, Bank Pembiayaan Rakyat Syariah. ABSTRACTThis study aims to analyze the influence of internal factors, namely Financing to Deposit Ratio and Return on Assets as well as external factors, namely the BI Rate and Industrial Production Index on Non-Performing Financing of Sharia Rural Banks in Indonesia for the period 2015 to 2019 both partially and simultaneously. The sample used is a saturated sample, namely the Sharia Rural Bank Industry in Indonesia. The data used is time series data obtained from the official website of the Financial Services Authority and the Central Bureau of Statistics. The method used is a quantitative approach with an analysis technique based on Ordinary Least Square multiple linear regression. Based on the results of the t test (partial) that Financing to Deposit Ratio and Return on Assets have no significant effect, while the BI Rate and Industrial Production Index have a significant negative effect on Non Performing Financing. The results of the F test (simultaneous) of the variable Financing to Deposit Ratio, Return on Assets, BI Rate, and Industrial Production Index have a significant effect on Non-Performing Financing. Therefore, Sharia Rural Banks must pay more attention to macroeconomic conditions, especially the BI Rate and Industrial Production Index because they can influence policies in financing management so that the occurrence of Non-Performing Financing can be controlled.Keywords: Internal Factors, External Factors, Non Performing Financing, Sharia Rural Bank. DAFTAR PUSTAKAAkbar, D. A. (2016). Inflasi, gross domesctic product (GDP), capital adequacy ratio (CAR), dan finance to deposit ratio (FDR) terhadap non performing financing (NPF) pada bank umum syariah di Indonesia. I-ECONOMICS: A Research Journal on Islamic Economics, 2(2), 19–37.Amanah, T. (2019). Pengaruh produk domestik bruto, inflasi, BI rate, dan nilai tukar rupiah terhadap pembiayaan bermasalah dalam perspektif ekonomi Islam (Studi pada BPRS di Indonesia periode 2008-2018). Skripsi tidak diterbitkan. Lampung: Universitas Islam Negeri Raden Intan Lampung.Ansofino, Jolianis, Yolamalinda, & Arfilindo, H. (2016). Buku ajar ekonometrika. Yogyakarta: Deepublish.Aryani, Y., Anggraeni, L., & Wiliasih, R. (2016). Faktor-faktor yang memengaruhi non performing financing pada bank umum syariah Indonesia periode 2010-2014. Al-Muzara’ah, 4(1), 44–60. https://doi.org/10.29244/jam.4.1.44-60Badan Pusat Statistik. (2020). Perkembangan indeks produksi industri manufaktur 2019. Diakses dari https://www.bps.go.id/publication/2020/11/27/04732e2183e59325c47d8e73/perkembangan-indeks-produksi-industri-manufaktur-2019.htmlBank Indonesia. (2016). Metadata SEKI. Diakses dari http://www.bi.go.id/web/id/Statistik/Statistik+Ekonomi+dan+Keuangan+Indonesia/Versi+HTML/Sektor+Moneter/Bank Indonesia. (2020). Glosarium. Diakses dari https://www.bi.go.id/Destiana, R. (2018). Determinan pembiayaan bermasalah pada bank syariah di Indonesia. Jurnal Riset Keuangan Dan Akuntansi, 4(1). https://doi.org/10.25134/jrka.v4i1.1335Effendi, J., Thiarany, U., & Nursyamsiah, T. (2017). Factors influencing non-performing financing (NPF) at sharia banking. Walisongo: Jurnal Penelitian Sosial Keagamaan, 25(1), 109–138. https://doi.org/10.21580/ws.25.1.1540Firmansyah, I. (2015). Determinant of non performing loan: The case of Islamic bank in Indonesia. Buletin Ekonomi Moneter dan Perbankan, 17(2), 241–258. https://doi.org/10.21098/bemp.v17i2.51Hamzah, A. (2018). Pengaruh faktor makro ekonomi terhadap pembiayaan bermasalah (Penelitian pada bank umum syariah di Indonesia tahun 2010-2017). Journal of Islamic Finance and Accounting, 1, 73. https://doi.org/10.22515/jifa.v1i2.1416Haryanto, A., & Kurniawan, A. (2018). Determinan non performing financing sektor konstruksi pada perbankan syariah periode 2010—2017. Jurnal Ekonomi Islam, 9(2), 100–118.Hasanah, R., & Septiarini, D. F. (2020). Pengaruh CAR, ROA, BI 7-day rate, dan inflasi terhadap non-performing financing KPR pada bank umum syariah periode 2016-2018. Jurnal Ekonomi Syariah Teori dan Terapan, 7(4), 774–794. https://doi.org/10.20473/vol7iss20204pp774-794Havidz, S., & Setiawan, C. (2015). Bank efficiency and non-performing financing (NPF) in the Indonesian Islamic banks. Asian Journal of Economic Modelling, 3, 61–79. https://doi.org/10.18488/journal.8/2015.3.3/8.3.61.79Hernawati, H., & Puspasari, O. (2018). Pengaruh faktor makroekonomi terhadap pembiayaan bermasalah. Journal of Islamic Finance and Accounting, 1. https://doi.org/10.22515/jifa.v1i1.1134Husaeni, U. A. (2017). Determinan pembiayaan pada bank pembiayaan rakyat syariah di Indonesia. Esensi: Jurnal Bisnis Dan Manajemen, 7(1), 49–62. https://doi.org/10.15408/ess.v7i1.4542Ikit. (2018). Manajemen dana bank syariah. Yogyakarta: Gava Media.Indrajaya, I. (2019). Determinan non-performing financing pada bank umum syariah di Indonesia. JEBIS (Jurnal Ekonomi dan Bisnis Islam), 5(1), 68–81. https://doi.org/10.20473/jebis.v5i1.13180Kementerian Agama Republik Indonesia. (2021). Qur’an Kemenag. Diakses dari https://quran.kemenag.go.id/Kuswahariani, W., Siregar, H., & Syarifuddin, F. (2020). Analisis non performing financing (NPF) secara umum dan segmen mikro pada tiga bank syariah nasional di Indonesia: Jurnal Aplikasi Bisnis Dan Manajemen (JABM), 6(1), 26–26. https://doi.org/10.17358/jabm.6.1.26Muhaemin, A., & Wiliasih, R. (2016). Analisis faktor-faktor yang memengaruhi profitabilitas bank pembiayaan rakyat syariah di Indonesia. NISBAH: Jurnal Perbankan Syariah, 2(1), 180–206. https://doi.org/10.30997/jn.v2i1.255Muhammad, R., Suluki, A., & Nugraheni, P. (2020). Internal factors and non-performing financing in Indonesian Islamic rural banks. Cogent Business & Management, 7(1), 1823583. https://doi.org/10.1080/23311975.2020.1823583Nugroho, A., Alexandi, M. F., & Widyastutik. (2017). Analisis pengaruh kinerja BPRS dan kondisi makroekonomi terhadap penyaluran pembiayaan modal kerja dan investasi BPRS di Indonesia (Periode: 2011-2015). Al-Muzara’ah, 5(2), 146–167. https://doi.org/10.29244/jam.5.2.146-167Nugrohowati, R. N. I., & Bimo, S. (2019). Analisis pengaruh faktor internal bank dan eksternal terhadap non-performing financing (NPF) pada bank perkreditan rakyat syariah di Indonesia. Jurnal Ekonomi & Keuangan Islam, 5(1), 42–49. https://doi.org/10.20885/jeki.vol5.iss1.art6Prasetyandari, C. W. (2021). Determinan risiko pembiayaan pada bank umum syariah di Indonesia. Ar-Ribhu: Jurnal Manajemen Dan Keuangan Syariah, 2(1), 28–46.Purnamasari, K., & Ramayanti, T. P. (2020). The effects of macroeconomic and bank specific factors on nonperforming financing in sharia commercial bank in Indonesia. Global Review of Islamic Economics and Business, 7(2), 081. https://doi.org/10.14421/grieb.2019.072-03Rahmah, A. Z., & Armina, S. H. (2020). Macro and micro determinants of the non-performing finance: The case of Indonesian Islamic bank. Jurnal Ekonomi & Keuangan Islam, 6(1), 34–41. https://doi.org/10.20885/jeki.vol6.iss1.art4Rani, L. N. (2013). Analisis faktor – faktor yang mempengaruhi non performing financing (NPF) pada perbankan syariah di Indonesia (Periode Januari 2003 – Maret 2013). Tesis tidak diterbitkan. Surabaya: Universitas AirlanggaRepublika.co.id. (2020). BPRS khawatir pembiayaan UMKM menurun. Diakses dari https://republika.co.id/berita/q7hx23457/bprs-khawatir-pembiayaan-umkm-menurunRivai, V., Basir, S., Sudarto, S., & Veithzal, A. P. (2013). Commercial bank management manajemen perbankan dari teori ke praktik. Jakarta: PT. Raja Grafindo Persada.Sugiono, A., & Untung, E. (2016). Panduan praktis dasar analisa laporan keuangan (Edisi revisi). Jakarta: PT Grasindo.Suhendri, A., & Muklishin, A. (2018). Dimensi ekonomi Islam dalam sistem pembiayaan bank syariah. Jurnal Iqtisaduna, 4(1), 1–11. https://doi.org/10.24252/iqtisaduna.v4i1.5087Sulastri, E., Hariadi, S., & Ariani, M. (2016). Analisis faktor atas non-performing financing BPR syariah di Indonesia periode 2012-2014. Jurnal Ekonomi Dan Bisnis, 20(2), 59–68. https://doi.org/10.24123/jeb.v20i2.1596Supriani, I., & Sudarsono, H. (2018). Analisis pengaruh variabel mikro dan makro terhadap NPF perbankan syariah di Indonesia. Equilibrium: Jurnal Ekonomi Syariah, 6, 1–18. https://doi.org/10.21043/equilibrium.v6i1.3040Syahid, D. C. N. (2019). Pengaruh faktor eksternal dan internal terhadap kredit bermasalah serta dampaknya terhadap cadangan kerugian penurunan nilai menurut PSAK 55. Perbanas Review, 2(1). Diakses dari http://journal.perbanas.id/index.php/perbanas_review/article/view/290Undang-Undang Republik Indonesia Nomor 21 Tahun 2008 tentang perbankan syariah.Yusmad, M. A. (2018). Aspek hukum perbankan syariah dari teori ke praktik. Sleman: Deepublish.
Journal Cover Vol 8, No 3 (2021) Journal Cover
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 3 (2021): Mei-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20213pp%p

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