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Jurnal Ekonomi Syariah Teori dan Terapan

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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.

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The Effect of Profitability on Financial Distress in Sharia Commercial Banks for The Period 2018 – 2020 Dahruji Dahruji; A'yunina Amalia Muslich
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 3 (2022): Mei-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20223pp388-400

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh rasio Return on Assets (ROA), Return on Equity (ROE) dan Net Profit Margin (NPM) terhadap Financial Distress pada Bank Umum Syariah di Indonesia. Metodologi penelitian yang digunakan yaitu analisis regresi logistik. Sampel yang digunakan sebanyak 9 Bank Umum Syariah pada periode 2018 kuartal pertama hingga 2020 kuartal keempat. Hasil Penelitian ini menunjukkan bahwa ROA dan ROE tidak berpengaruh dengan arah negatif terhadap financial distress, sedangkan NPM berpengaruh dengan arah negatif terhadap financial distress. Penelitian ini diharapkan bisa memberikan informasi terkait financial distress yang sedang dialami oleh Bank Umum Syariah dan digunakan sebagai landasan atau dasar untuk mengambil keputusan agar dapat tanggap dalam menangani financial distress serta mencegah terjadinya kebangkrutan sehingga permasalahan tersebut terselesaikan. Kata Kunci: Profitabilitas, Financial Distress, Bank Umum Syariah. ABSTRACT This study aims to analyze the effect of the ratio of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) on Financial Distress at Islamic Commercial Banks in Indonesia. The research methodology used is logistic regression analysis. The sample used is 9 Islamic Commercial Banks in the 2018 first quarter to 2020 fourth quarter. The results of this study indicate that ROA and ROE have no negative effect on Financial Distress, while NPM has a negative effect on Financial Distress. This research is expected to provide information related to the financial distress that is being experienced by Islamic Commercial Banks and is used as a basis or basis for making decisions so that they can be responsive in dealing with financial distress and prevent bankruptcy so that the problem is resolved. Keywords: Profitability, Financial Distress, Islamic Commercial Banks. DAFTAR PUSTAKA Ali, M. (2013). Buku saku perbankan syariah. Jakarta: Kementerian Agama RI. Almira, N. P. A. K., & Wiagustini, N. L. P. (2020). Return on asset, return on equity, dan earning per share berpengaruh terhadap return saham. E-Jurnal Manajemen Universitas Udayana, 9(3), 1069-1088. https://doi.org/10.24843/ejmunud.2020.v09.i03.p13 Basuki. (2021). Pengantar metode penelitian kuantitatif. Bandung: Media Sains Indonesia. Dwijayanti, S. (2010). Penyebab, dampak, dan pbediksi dari financial distress serta solusi untuk mengatasi financial distress. Jurnal Akuntansi Kontemporer, 2(2), 191–205. https://doi.org/10.33508/JAKO.V2I2.1022 Effendi, I., & Hariani, P. (2020). Dampak covid-19 terhadap bank syariah. Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan, 20(79), 221–230. http://dx.doi.org/10.30596%2Fekonomikawan.v20i2.5553 Fahmi, I. (2017). Analisis laporan keuangan. Bandung: CV Alfabeta. Hapsari, E. I. (2012). Kekuatan rasio keuangan dalam memprediksi kondisi financial distress perusahaan manufaktur di BEI. Jurnal Dinamika Manajemen, 3(2), 101–109. https://doi.org/10.15294/JDM.V3I2.2438 Hariyani, I. (2010). Restrukturisasi & penghapusan kredit macet. Jakarta: PT Elex Media Komputindo. Hery. (2015). Analisis kinerja manajamen. Jakarta: PT Grasindo. Ilhami, & Thamrin, H. (2021). Analisis dampak covid 19 terhadap kinerja keuangan perbankan syariah di Indonesia. Jurnal Tabarru’: Islamic Banking and Finance, 4(1), 37–45. https://doi.org/10.25299/jtb.2021.vol4(1).6068 Kusdiana, Y. (2014). Analisis model camel dan altman’s z-score dalam memprediksi kebangkrutan bank umum di Indonesia (Studi pada bank umum yang tercatat di bursa efek Indonesia tahun 2007-2011). Jurnal Tepak Manajemen Bisnis, 6(1), 85–94. Makroprudensial, S. (2013). Penggunaan indeks stabilitas sistem keuangan (ISSK). Working Papers, Bank Indonesia. Retrieved from http://publication-bi.org/repec/idn/wpaper/WP152013.pdf Martono. (2010). Bank dan lembaga keuangan lain. Yogyakarta: Ekonisia FE UII. Rodoni, A., & Ali, H. (2014). Manajemen keuangan modern. Bogor: Mitra Wacana Media. Siregar, S. (2018). Metode penelitian kuantitatif. Jakarta: Prenada media Group. Sugiyono. (2008). Metode penelitian administrasi. Bandung: CV Alfabeta. Ulum, F. (2011). Perbankan syariah di Indonesia. Jakarta: Putri Media Nusantara. Wahyudi, R. (2020). Analisis pengaruh CAR, NPF, FDR, BOPO dan inflasi terhadap profitabilitas perbankan syariah di Indonesia: Studi masa pandemi covid-19. At-Taqaddum, 12(1), 13. https://doi.org/10.21580/at.v12i1.6093

Dynamics of Muslim Millennials in Charity Donation: A Donor-Side Perspective Firdan Thoriq Faza; Astiwi Indriani
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 3 (2022): Mei-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20223pp352-361

ABSTRAK Penelitian ini bertujuan untuk mengeksplorasi bagaimana pengalaman donasi para donatur milenial muslim, dengan fokus utama untuk mengetahui rasionalitas donatur konsumen yang mendasari pengalaman donasi. Metode Interpretative Phenomenological Analysis (IPA) dilakukan untuk menggambarkan dinamika milenial muslim dalam memulai berdonasi, mengembangkan niat, dan mengidentifikasi alternatif penyaluran donasi. Sepuluh peserta dipilih dari Semarang, Jawa Tengah, Indonesia, menggunakan purposive-sampling dengan kriteria dan persyaratan yang telah ditentukan untuk memilih partisipan. Data wawancara dianalisis dengan menggunakan teknik deskriptif kualitatif tipe naratif. Hasil penelitian menunjukkan bahwa altruisme dan spiritualitas mendorong pemberian sumbangan. Donatur tidak mengharapkan adanya timbal balik dari penerima, pemahaman ini kemudian dimaknai sebagai altruisme. Dari perspektif agama, donasi merupakan bentuk ketaatan kepada Tuhan dengan menjalankan apa yang diperintahkan dan hanya mengharapkan balasan-Nya. Semua partisipan adalah pemeluk agama Islam, sehingga motivasi berdasarkan nilai-nilai spiritual hanya terbatas pada keyakinan satu agama dan secara umum tidak dapat mewakili banyak keyakinan. Temuan selanjutnya, ada transformasi donasi dari donasi langsung, ke lembaga donor dan yang terbaru melalui teknologi digital yang bisa menjadi fokus penelitian di masa depan. Kata Kunci: Altruisme, Perilaku Donasi, Donatur Milenial, Interpretative Phenomenology Analysis. ABSTRACT This study explores the donation experience of Muslim millennial donors, with the main focus on discovering the consumer donor rationality underlying donation experience. The Interpretative Phenomenological Analysis (IPA) method was conducted to depict the dynamics of Muslim millennials in starting a money donation, developing intention, and identifying the alternative distribution for donations. Ten participants were chosen from Semarang, Central Java, Indonesia, using purposive sampling with predetermined criteria and requirements for selecting participants. The interview data were then analyzed using a narrative type of descriptive qualitative technique. The research results show that altruism and spirituality encourage donation-making. Donors do not expect any reciprocity from the recipient; this understanding is interpreted as altruism. From a religious perspective, this is a form of the donor's obedience to God by carrying out what was ordered and only expecting the reward. All participants are adherents of Islam, so motivation based on spiritual values only focuses on the beliefs of one religion and cannot generally represent many beliefs. Further findings show a transformation of donations from direct donations to donor agencies and, most recently, through digital technology, focusing on future research. Keywords: Altruism, Donation Behavior, Millennial Donor, Interpretative Phenomenology Analysis. REFERENCES Anik, L., Aknin, L. B., Norton, M. I., & Dunn, E. W. (2009). Feeling good about giving: The benefits (and costs) of self-interested charitable behavior. Harvard Business School Marketing Unit Working Paper, 10-012. http://dx.doi.org/10.2139/ssrn.1444831 Aufa S, F. N. (2018). Faktor-faktor yang mempengaruhi keputusan donatur dalam menyalurkan infaq via social networking site (SNS) (Studi pada masyarakat kota Malang). Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 7(1), 1-11. Bjalkebring, P., Västfjäll, D., Dickert, S., & Slovic, P. (2016). Greater emotional gain from giving in older adults: Age-related positivity bias in charitable giving. Frontiers in Psychology, 7, 1-8. https://doi.org/10.3389/fpsyg.2016.00846 Charities Aid Foundation. (2021). CAF world giving index 2021: A global pandemic special report. Retrieved from https://www.cafonline.org/docs/default-source/about-us-research/cafworldgivingindex2021_report_web2_100621.pdf Choy, K., & Schlagwein, D. (2016). Crowdsourcing for a better world: On the relation between IT affordances and donor motivations in charitable crowdfunding. Information Technology & People, 29(1), 1-33. http://dx.doi.org/10.1108/ITP-09-2014-0215 Eveland, V. B., & Crutchfield, T. N. (2007). Understanding why people do not give: Strategic funding concerns for aids-related nonprofits. International Journal of Nonprofit and Voluntary Sector Marketing, 12(1), 1–12. https://doi.org/10.1002/nvsm.7 Hua, X., Huang, Y., & Zheng, Y. (2019). Current practices, new insights, and emerging trends of financial technologies. Industrial Management & Data Systems, 119(7), 1401-1410. https://doi.org/10.1108/IMDS-08-2019-0431 Kashif, M., Jamal, K. F., & Rehman, M. A. (2018). The dynamics of zakat donation experience among Muslims: A Phenomenological Inquiry. Journal of Islamic Accounting and Business Research, 9(1), 45-58. https://doi.org/10.1108/JIABR-01-2016-0006 La Kahija, Y. F. (2017). Penelitian fenomenologis jalan memahami pengalaman hidup. Yogyakarta: Kanisius. Liu, L., Suh, A., & Wagner, C. (2018). Empathy or perceived credibility? An empirical study on individual donation behavior in charitable crowdfunding. Internet Research, 28(3), 623-651. https://doi.org/10.1108/IntR-06-2017-0240 Mustafa, M. O. A., Mohamad, M. H. S., & Adnan, M. A. (2013). Antecedents of zakat prayers’ trust in an emerging zakat sector: An exploratory study. Journal of Islamic Accounting and Business Research, 4(1), 4-25. https://doi.org/10.1108/17590811311314267 Muzikante, I., & Skuskovnika, D. (2018). 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The Role of Store Image on Repurchase Intention with Customer Satisfaction as Mediation Nimas Anggita Iddo Driantami; Ari Prasetyo
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 3 (2022): Mei-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20223pp427-438

ABSTRAK Penelitian ini bertujuan untuk mengetahui peran dari store image terhadap repurchase intention pada Karita Muslim Square Surabaya yang di mediasi dengan customer satisfaction. Sampel yang digunakan yaitu 131 responden yang pernah melakukan pembelian di Karita Muslim Square Surabaya. Pengujian menggunakan SEM-PLS dengan konstruk pertama yang menunjukkan hasil yang tidak valid, sehingga pengujian dilanjutkan dengan pengujian konstruk kedua dengan mengeliminasi beberapa indikator, sehingga hasil evaluasi menunjukkan bahwa antar variabel dalam konstruk secara langsung memiliki pengaruh yang positif signifikan. Sedangkan secara tidak langsung customer satisfaction menunjukkan hubungan yang positif signifikan dalam memediasi store image terhadap repurchase intention. Sehingga customer satisfaction memiliki peran partial mediation dalam peneltian ini. Penelitian ini diharapkan memiliki manfaat bagi perusahaan terkait maupun sejenis agar mampu melihat segala peluang yang ada disekitar dengan memanfaatkan setiap komponen maupun dimensi citra toko agar dapat dimanfaatkan secara maksimal untuk mencapai tujuan dari tiap-tiap perusahaan. Kata Kunci: Store Image, Customer satisfaction, Repurchase intention, Islamic Retail. ABSTRACT This study aims to determine the role of store image on repurchase intention at Karita Muslim Square Surabaya which is mediated by customer satisfaction. The sample used is 131 respondents who have purchased at Karita Muslim Square Surabaya. The test uses SEM-PLS with the first construct showing invalid results, so the test is continued with the second construct testing by eliminating several indicators, the evaluation results show that the variables in the construct directly have a significant positive effect. Meanwhile, customer satisfaction indirectly shows a significant positive relationship in mediating store image on repurchase intention. So customer satisfaction has a partial mediation role in this research. This research is expected to have benefits for related and similar companies so they are able to see all the opportunities that exist by utilizing every component and dimension of the store image so they can be utilized optimally to achieve the goals of each company. Keywords: Store Image, Customer satisfaction, Repurchase intention, Islamic retail. DAFTAR PUSTAKA Akter, S., & Ashraf, E. (2016). Factors affecting repurchase intention of customers: In the context of retail chain store industry in Bangladesh. European Journal of Business and Management, 8(32), 40–47. Bray, J. (2008). Consumer behaviour theory: Approaches and models. Unpublished Discussion paper. 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Hosseini, Z., Jayashree, S., & Malarvizhi, C. (2014). Store image and its effect on customer perception of retail stores. Asian Social Science, 10(21), 223–235. https://doi.org/10.5539/ass.v10n21p223 Ibzan, E., Balarabe, F., & Jakada, B. (2016). Consumer satisfaction and repurchase intentions. Developing Country Studies, 6(2), 96–100. Indrasari, M. (2019). Pemasaran dan kepuasan pelanggan. Surabaya: Unitomo press. Bloemer, J. & Ruyter, K. D. (1997). On the relationship between store image, store satisfaction and store loyalty. European Journal of Marketing, 32(5/6), 499–513. https://doi.org/10.1108/03090569810216118 Kementerian Perencanaan Pembangunan Nasional. (2019). Masterplan Ekonomi syariah Indonesia 2019-2024. Jakarta: Kementerian Perencanaan Pembangunan Nasional. Khoa, B. T., Nguyen, T. D., & Nguyen, V. T. T. (2020). Factors affecting customer relationship and the repurchase intention of designed fashion products. 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Comparison of Financial Performance on Full Sharia Life Insurance Companies and Sharia Business Units Life Insurance in Indonesia Based on EWS and RBC Ratios Farah Aima Syahida; Alfiah Hasanah; Asep Muhammad Adam
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 3 (2022): Mei-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20223pp338-351

ABSTRAK Perkembangan industri asuransi syariah saat ini mengalami pertumbuhan yang cepat sejalan dengan perkembangan perbankan syariah di Indonesia. Meski memiliki catatan pertumbuhan yang baik setiap tahunnya, bukan berarti perusahaan asuransi syariah memiliki kinerja keuangan yang baik. Maka, penelitian ini bertujuan untuk mengetahui perbedaan kinerja asuransi full jiwa dan perusahaan asuransi jiwa unit syariah dengan menggunakan rasio-rasio pada Early Warning System dan metode RBC untuk peninjauan pada tahun 2015-2020 di Indonesia. Uji Mann-Whitney digunakan sebagai metode analisis data untuk menjawab tujuan dalam peneltiian ini. Hasil analisis kinerja keuangan menunjukkan bahwa adanya perbedaan yang signifikan pada kinerja keuangan perusahaan asuransi jiwa full syariah dan perusahaan asuransi jiwa unit usaha syariah jika dilihat menggunakan Retention Ratio, rasio cadangan teknis, dan rasio kecukupan dana. Di sisi lain, tidak ditemukan perbedaan yang begitu signifikan antara kinerja perusahaan asuransi jiwa full syariah dan perusahaan asuransi jiwa unit usaha syariah dalam hal Solvency Margin Ratio, rasio beban klaim asuransi, rasio likuiditas, tingkat pertumbuhan premi, dan RBC. Hasil penelitian ini dapat menjadi gambaran bagi dan pertimbangan bagi pemangku kebijakan untuk meningkatkan kinerja perusahaan asuransi syariah di Indonesia. Kata Kunci: Asuransi Syariah, Early warning System, Risk-Based capital, Uji Mann-Whitney. ABSTRACT The development of the sharia insurance industry is currently experiencing rapid growth in line with the development of sharia banking in Indonesia. Although it has a good record of growth every year, it does not reflect that Islamic insurance companies have a good financial performance. Thus, this study aims to determine the differences in the performance of life insurance and sharia unit life insurance companies by using the ratios in the Early Warning System and the RBC method in the period 2015–2020 in Indonesia. The Mann-Whitney test was used as a data analysis method. The results show that there is a significant difference in the financial performance of a full sharia life insurance company and a sharia business unit life insurance company when viewed using the Retention Ratio, technical reserve ratio, and fund adequacy ratio. In addition, there is no significant difference between the performance of a full sharia life insurance company and a sharia business unit life insurance company in terms of Solvency Margin Ratio, insurance claim expense ratio, liquidity ratio, premium growth rate, and RBC. The results of this study could portray policymakers to improve the performance of Islamic insurance companies in Indonesia. Keywords: Sharia Insurance, Early Warning System, Risk-Based Capital, Mann-Whitney Test. DAFTAR PUSTAKA Adhita, O., Fauziah, E., & Azib, A. (2017). Analisis perbandingan kinerja keuangan berdasarkan rasio keuangan early warning system pada PT prudential life insurance syariah dan PT asuransi bringin jiwa sejahtera syariah. Prosiding Hukum Ekonomi Syariah, 3(1), 155–161. https://doi.org/10.29313/SYARIAH.V3I1.5436 Amani, Z. A., & Sukmaningrum, P. S. (2019). Kinerja keuangan pada perusahaan asuransi syariah di indonesia dan perusahaan asuransi syariah di Malaysia periode 2013-2015. Jurnal Ekonomi Syariah Teori dan Terapan, 5(8), 645. https://doi.org/10.20473/vol5iss20188pp645-663 Awaliyah, H., Barnas, B., Akuntansi, J., & Bandung, P. N. (2020). Perbandingan kinerja keuangan perusahaan asuransi syariah berdasarkan early warning system dan risk-based capital pada PT asuransi jiwa syariah jasa mitra abadi tbk sebelum dan sesudah go public. 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Antecedents of Muslims’ Intention to Buy Halal Korean Food: Study In Indonesia Nadia Firza Faradina; Istyakara Muslichah
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 3 (2022): Mei-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20223pp310-324

ABSTRAK Penelitian ini bertujuan untuk menginvestigasi faktor-faktor yang memengaruhi Muslim di Indonesia berniat untuk membeli makanan Korea bersertifikasi Halal MUI. Metode sampling yang digunakan yaitu teknik purposive sampling dengan kriteria Muslim di Indonesia yang mengetahui makanan Korea bersertifikasi Halal MUI dan berusia > 18 tahun. Penelitian ini mendapatkan 190 responden dan data diolah menggunakan metode PLS-SEM. Variabel yang digunakan dalam penelitian ini yaitu pengetahuan tentang makanan Halal, sikap, religiusitas, dan niat beli. Hasil dari penelitian ini menunjukkan bahwa pengetahuan tentang makanan Halal dan religiusitas memengaruhi sikap terhadap makanan Korea bersertifikasi Halal MUI secara positif dan signifikan. Pengetahuan tentang makanan Halal dan sikap juga memengaruhi niat beli makanan Korea bersertifikasi Halal MUI secara positif dan signifikan. Namun, religiusitas ditemukan tidak memengaruhi niat beli makanan Korea bersertifikasi Halal MUI. Hasil penelitian ini diharapkan dapat membantu pelaku bisnis pada industri makanan Korea untuk mengembangkan aspek apa saja yang dapat meningkatkan niat beli Muslim terhadap makanan Korea bersertifikasi Halal MUI. Kata Kunci: pengetahuan, sikap, religiusitas, niat beli, makanan Korea, makanan halal. ABSTRACT This study aims to investigate factors that influence Indonesian Muslims to purchase Korean food with MUI Halal certification. This study uses a purposive sampling technique with criteria: Muslims in Indonesia who know Korean food with MUI Halal certification and aged > 18 years. This study obtained 190 respondents and the data was processed using PLS-SEM method. The variables used in this study are knowledge of Halal food, attitudes, religiosity, and purchase intentions. The results of this study indicate that knowledge about Halal food and religiosity affects attitudes towards Korean food with MUI Halal certification positively and significantly. Knowledge about Halal food and attitudes also positively and significantly influence the intention to buy Korean food with MUI Halal certification. However, religiosity was found to not affect the intention to buy Korean food with MUI Halal certification. The results of this study are expected to help businesses in Korean food industry to develop aspects that can increase Muslim’s purchase intentions for MUI Halal certified Korean food. Keywords: knowledge, attitude, religiosity, purchase intention, Korean food, halal food. DAFTAR PUSTAKA Abd Rahman, A., Asrarhaghighi, E., & Ab Rahman, S. (2015). Consumers and halal cosmetic products: Knowledge, religiosity, attitude and intention. Journal of Islamic Marketing, 6(1), 148–163. https://doi.org/10.1108/JIMA-09-2013-0068 Aji, H. M. (2017a). Does skepticism toward halal label exist ? The empirical evidence from Indonesia 8th Global Islamic Marketing Conference Proceedings, 184-195. Aji, H. M. (2017b). Examining the moderating role of high-versus-low scepticism toward halal labels: findings from Indonesia. International Journal of Islamic Marketing and Branding, 2(4), 278. https://doi.org/10.1504/ijimb.2017.10010054 Arli, D. and Tjiptono, F. (2014). The end of religion? Examining the role of religiousness, materialism, and long-term orientation on consumer ethics in Indonesia. Journal of Business Ethics, 123(3), 385-400. Astuti, Y., & Asih, D. (2021). Country of origin, religiosity and halal awareness: A case study of purchase intention of Korean food. Journal of Asian Finance, Economics and Business, 8(4), 0413–0421. https://doi.org/10.13106/jafeb.2021.vol8.no4.0413 Aziz, S., Md Husin, M., Hussin, N., & Afaq, Z. (2019). Factors that influence individuals’ intentions to purchase family takaful mediating role of perceived trust. Asia Pacific Journal of Marketing and Logistics, 31(1), 81–104. https://doi.org/10.1108/APJML-12-2017-0311 Bashir, A. M. (2019). Effect of halal awareness, halal logo and attitude on foreign consumers’ purchase intention. British Food Journal, 121(9), 1998–2015. https://doi.org/10.1108/BFJ-01-2019-0011 Bohari, A. M., Hin, C. W., & Fuad, N. (2013). An analysis on the competitiveness of halal food industry in Malaysia: An approach of SWOT and ICT strategy. Malaysia Journal of Society and Space, 9(1), 1–11. Cooper, D. R., & Schindler, P. S. (2014). Business research methods. New York: Mcgraw-hill. Fathy, A., Younus, S., Rasheed, F., & Zia, A. (2015). Identifying the factors affecting customer purchase intention. Global Journal of Management and Business Research: Administration and Management, 15(2), 1–6. Fornell, C., Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50. https://doi.org/10.1177%2F002224378101800104 Graafland, J. (2017). Religiosity, attitude, and the demand for socially responsible products. Journal of Business Ethics, 144(1), 121–138. https://doi.org/10.1007/s10551-015-2796-9 Hair, J., Hult, G. T., Ringle, C., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM). New York: Sage Publishing. Hennida, C. (2013). Corporate strategies in the spread of hallyu (Korean Wave) in Indonesia. Mozaik, 13(2), 117–125. https://doi.org/10.20473/mozaik.v13i2.3833 Jeong, J. S., Lee, S. H., & Lee, S. G. (2017). When Indonesians routinely consume Korean pop culture: Revisiting Jakartan fans of the Korean drama Dae Jang Geum. International Journal of Communication, 11, 2288–2307. Khan, A., Arafat, M. Y., & Azam, M. K. (2020). Role of halal literacy and religiosity in buying intention of halal branded food products in India. Journal of Islamic Marketing, 13(2), 287-308. https://doi.org/10.1108/JIMA-08-2019-0175 Memon, Y. J., Azhar, S. M., Haque, R., & Bhutto, N. A. (2020). Religiosity as a moderator between theory of planned behavior and halal purchase intention. Journal of Islamic Marketing, 11(6), 1821–1836. https://doi.org/10.1108/JIMA-01-2019-0006 Nadhifah, N., Eka, S., & Tusita, A. (2019). Halal Korean food and glocalization. https://doi.org/10.4108/eai.23-3-2019.2284943 Rizkitysha, T. L., & Hananto, A. (2020). Do knowledge, perceived usefulness of halal label and religiosity affect attitude and intention to buy halal-labeled detergent? Journal of Islamic Marketing, 13(3), 649-670. https://doi.org/10.1108/JIMA-03-2020-0070 Singhapakdi, A., Vitell, S. J., Lee, D. J., Nisius, A. M., & Yu, G. B. (2013). The influence of love of money and religiosity on ethical decision-making in marketing. Journal of Business Ethics, 114(1), 183–191. https://doi.org/10.1007/s10551-012-1334-2. Usman, H., Chairy, C., & Projo, N. W. K. (2021). Impact of Muslim decision-making style and religiosity on intention to purchasing certified halal food. Journal of Islamic Marketing, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JIMA-01-2021-0027 Wang, Y., Wiegerinck, V., Krikke, H., & Zhang, H. (2013). Understanding the purchase intention towards remanufactured product in closed-loop supply chains: An empirical study in China. International Journal of Physical Distribution and Logistics Management, 43(10), 866–888. https://doi.org/10.1108/IJPDLM-01-2013-0011

The Impact Assessment of Zakat, Infaq, Shadaqah on Spiritual and Material Poverty in Beneficiaries of LMI Zakat Institution: The CIBEST Approach M Jaenudin; Ali Hamdan
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 3 (2022): Mei-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20223pp362-378

ABSTRAK Kemisikinan merupakan suatu permasalahan yang harus ditemukan cara mengentaskannya. Islam agama yang sempurna telah memberikan solusi melalui instrument zakat, infak, dan sedekah. Tujuan dari penelitian ini adalah untuk menilai dampak zakat, infak, sedekah di LAZNAS LMI (Lembaga Manajemen Infaq) dengan Pendekatan CIBEST. Metode penelitian yang digunakan adalah kuantitatif dengan uji beda antara kondisi material dan spiritual mustahik sebelum dibantu dengan setelah disalurkan dana ZIS. Hasil analisis dari 355 penerima manfaat menunjukkan bahwa pada kuadran I, penerima manfaat yang dikategorikan sejahtera bertambah 28% sesudah dibantu. Pada kuadran II, penerima manfaat yang dikategorikan miskin secara material menurun sebesar 27,7%. Selain itu pada kuadran IV penerima manfaat yang dikategorikan miskin secara absolut, juga ikut menurun sebesar 0,3%. Hasil Uji Beda juga menunjukan ada perbedaan indeks spiritual maupun indeks material penerima manfaat antar sebelum dan sesudah pemberian dana ZIS dibuktikan dengan Uji Beda Wilcoxon untuk indeks material value, dan Uji T berpasangan untuk indeks spiritual value.. Dengan adanya hasil penilaian kaji dampak ini diharapkan dampak dari bantuan yang diberikan bisa terukur dan juga menjadi bahan evaluasi serta perencanaan untuk program-program yang akan datang. Implikasi temuan penelitian ini dapat memberikan refrensi terkait manfaat zakat, infak, sedekah dalam membantu mengetaskan kemiskinan yang dilakukan oleh lembaga amil zakat nasional. Secara praktik, Lembaga Manajemen Infaq perlu memberikan perhatian khusus kepada mustahik yang berada di kategori miskin absolut, dengan memberikan intervensi ekonomi dan pembinaan secara spiritual. Kata Kunci: Kaji Dampak, ZIS, Kemiskinan, CIBEST, Lemabga Amil Zakat, Lembaga Manajemen Infaq. ABSTRACT Poverty is a problem that must find a way to eradicate. Islam, the perfect religion, has provided a solution through the instruments of zakat, infaq, and shadaqah. The purpose of this study was to assess the impact of Zakat, Sedekah, and Infaq in Lembaga Manajemen Infaq with the CIBEST Approach. The method used is quantitative by distributing questionnaires and testing the difference between the material and spiritual conditions of the mustahik before being assisted with after the ZIS funds are distributed. The results of the analysis of 355 beneficiaries showed that in quadrant I, beneficiaries categorized as prosperous increased by 28% after being assisted. In quadrant II, beneficiaries categorized as materially poor decreased by 27.7%. In addition, in quadrant IV, beneficiaries who are categorized as absolute poor also decreased by 0.3%. The results of the Difference Test also show that there are differences in the spiritual index and material index of beneficiaries between before and after the provision of ZIS funds, as evidenced by the Wilcoxon Difference Test for the material value index, and the paired T-test for the spiritual value index. The assistance provided can be measured and can also be used as material for evaluation and planning for future programs. The implications of the findings of this study can provide a reference regarding the benefits of zakat, shadaqah, and infaq in helping to alleviate poverty carried out by the national amil zakat institution. In practice, Amil Zakat Organization needs to pay special attention to mustahik who are in the absolute poor category, by providing economic intervention and spiritual guidance. Keywords: Assessment of Impact, ZIS, Poverty, CIBEST, Amil Zakat Organization, Lembaga Manajemen Infaq. DAFTAR PUSTAKA Ahmed, B. O., Johari, F., & Wahab, K. A. (2017). Identifying the poor and the needy among the beneficiaries of zakat Need for a zakat-based poverty threshold in Nigeria. International Journal of Social Economics, 44(4), 446–458. https://doi.org/10.1108/IJSE-09-2015-0234 Amalia, & Mahalli, K. (2012). Analisis peran zakat dalam mengurangi kemiskinan: Studi kasus dompet dhuafa republika. Jurnal Ekonomi dan Keuangan. Andam, A. C., & Osman, A. Z. (2019). Determinants of intention to give zakat on employment income: Experience from Marawi City, Philippines. Journal of Islamic Accounting and Business Research, 10(4), 528–545. https://doi.org/10.1108/JIABR-08-2016-0097 Ashar, M. A., & Nafik, M. (2019). Implementasi metode CIBEST (Center of Islamic business and economic studies) dalam mengukur peran zakat produktif terhadap pemberdayaan mustahiq di lembaga yayasan dana sosial al-falah (ydsf) Surabaya. Jurnal Ekonomi Syariah Teori dan Terapan, 6(5). 1057-1071. https://doi.org/10.20473/vol6iss20195pp1057-1071 Asian Development Bank. (2021). Daftar negara dengan penduduk hidup di bawah garis kemiskinan terbanyak di Asia Tenggara. Retrieved from https://databoks.katadata.co.id/datapublish/2021/11/19/daftar-negara-dengan-penduduk-hidup-di-bawah-garis-kemiskinan-terbanyak-di-asia-tenggara Asmalia, S., Kasri, R. A., & Ahsan, A. (2018). Exploring the potential of zakah for supporting realization of sustainable development Goals (SDGs) in Indonesia. International Journal of Zakat, 3(4), 51–69. https://doi.org/10.37706/IJAZ.V3I4.106 Ayuniyyah, Q., Pramanik, A. H., Md Saad, N., & Ariffin, M. I. (2022). The impact of zakat in poverty alleviation and income inequality reduction from the perspective of gender in West Java, Indonesia. International Journal of Islamic and Middle Eastern Finance and Management. Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/IMEFM-08-2020-0403 Ayyubi, S. el, & Saputri, H. E. (2018). Analysis of the impact of zakat, infak, and sadaqah distribution on poverty alleviation based on the CIBEST model (Case study: Jogokariyan baitul maal mosque, Yogyakarta). In International Journal of Zakat, 3(2), 85-97. https://doi.org/10.37706/ijaz.v3i2.80 Beik, I. S., & Arsyianti, L. D. (2015). Construction of CIBEST model as measurement of poverty and welfare indices from Islamic perspective. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 7(1), 87–104. https://doi.org/10.15408/AIQ.V7I1.1361 Beik, I. S., & Arsyianti, L. D. (2016). Measuring zakat impact on poverty and welfare using Cibest model. Journal of Islamic Monetary Economics and Finance, 1(2), 141–160. https://doi.org/10.21098/JIMF.V1I2.524 Beik, I. S., & Arsyianti, L. D. (2017). Ekonomi pembangunan syariah. Surabaya: Rajagrafindo Persada. BPS. (2022). Persentase penduduk miskin September 2021 turun menjadi 9,71 persen. 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Journal Cover Vol 9, No 3 (2022) Journal Cover
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 3 (2022): Mei-2022
Publisher : Universitas Airlangga

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Determinant Analysis of Accounting Information Disclosure on Financing Transactions for Sharia Commercial Banks Yenny Novita Sari; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 4 (2022): Juli-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20224pp482-494

ABSTRAK Pembiayaan merupakan sumber pendapatan dan sumber risiko terbesar bagi bank. Sehingga pengungkapan informasi akuntansi mengenai pembiayaan penting bagi pemegang saham untuk mengambil keputusan ekonomi. Tujuan penelitian ini untuk menguji tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah pada Bank Umum Syariah di Indonesia. Selain itu untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan informasi tersebut. Sampel menggunakan 7 Bank Umum Syariah di Indonesia yang beroperasi dalam periode 2016-2020. Indeks rata-rata tidak tertimbang digunakan untuk mengukur tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah sesuai standar PSAK dan PAPSI 2013. Model analisis regresi data panel digunakan untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan informasi tersebut. Penelitian menemukan bahwa rata-rata tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah sebesar 0,616 dan belum ada yang mematuhi standar secara penuh. Ukuran bank dan usia bank berpengaruh negatif signifikan, ukuran dewan komisaris berpengaruh positif signifikan serta keahlian komite audit tidak berpengaruh signifikan terhadap tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah. Temuan ini memberikan implikasi bahwa pemegang saham dapat mempertimbangkan ukuran bank, usia bank, dan ukuran dewan komisaris untuk meningkatkan tingkat pengungkapan informasi akuntansi pembiayaan. Temuan ini dapat dijadikan bahan evaluasi bagi lembaga regulator terkait praktik pengungkapan informasi akuntansi pembiayaan sesuai standar. Kata kunci: Tingkat Pengungkapan Informasi Akuntansi Transaksi Pembiayaan Syariah, Ukuran Bank, Usia Bank, Keahlian Komite Audit, Ukuran Dewan Komisaris. ABSTRACT Financing is the largest source of income and the biggest source of risk for banks. Therefore, disclosure of accounting information regarding financing is important for shareholders to make economic decisions. The purpose of this study was to examine the level of disclosure of accounting information for Islamic financing transactions at Islamic Commercial Banks in Indonesia. In addition, this study analyzes the factors that influence the level of disclosure of that information. The samples used 7 Islamic Commercial Banks in Indonesia operating in the 2016-2020 period. The unweighted average index is used to measure the level of disclosure of accounting information for sharia financing transactions according to the PSAK and PAPSI 2013 standards. The panel data regression analysis model is used to analyze the factors that influence the level of information disclosure. The study found that the average level of disclosure of accounting information for Islamic finance transactions was 0.616 and none of them fully complied with the standards. The size of the bank and the age of the bank had a significant negative effect, the size of the board of commissioners had a significant positive effect and the expertise of the audit committee had no significant effect on the level of disclosure of accounting information on Islamic financing transactions. This finding implies that shareholders can consider bank size, bank age, and board of commissioners size to increase the level of disclosure of financial accounting information. These findings can be used as evaluation material for regulatory agencies regarding the practice of disclosing financial accounting information according to standards. 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The Role of ZISWAF Funds in Developing The Quality of Education (Case Study: Griya Khadijah) Firdayanti Zahro; Tika Widiastuti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 4 (2022): Juli-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20224pp512-522

ABSTRAK Penelitian ini bertujuan menganalisis pendayagunaan dana ZISWAF serta implementasinya untuk meningkatkan kualitas pendidikan mahasiswa di Universitas Airlangga. Studi ini dalam analisisnya menggunakan pendekatan kualitatif-deskriptif dengan menggunakan metode study case. Dalam menggali informasi pendayagunaan dana ZISWAF, menggunakan indikator kualitas pendidikan Griya Khadijah, diantaranya standar kompetensi lulusan, standar isi pembelajaran, standar proses pembelajaran, standar penilaian pendidikan pembelajaran, standar dosen dan tenaga kependidikan, standar sarana dan prasarana pembelajaran, standar pengelolaan pembelajaran, standar penelitian, standar pengabdian kepada masyarakat. Pola pikirnya berawal dari potensi ZISWAF di Universitas Airlangga melalui PUSPAS dan nazhir UNAIR. Informan kunci dalam penelitian ini melibatkan Pimpinan PUSPAS (Pusat Pengelolaan Dana Sosial), pengurus PUSPAS, mahasiswi yang menerima bantuan pendidikan di Universitas Airlangga, dan pakar kualitas pendidikan atau bagian kurikulum pada objek penelitian. Meskipun hanya beberapa indikator yang sesuai, namun hasil dalam penelitan ini menunjukkan bahwa adanya pendayagunaan dana ZISWAF yang optimal bagi kesejahteraan pendidikan mahasiswa UNAIR khususnya di Griya Khadijah. Kata kunci: Ziswaf, Pendidikan, Permendikbud, Puspas. ABSTRACT This study aims to analyze the utilization of ZISWAF funds and their implementation to improve the quality of student's education at Airlangga University. This research used a qualitative-descriptive method by using a case study. In exploring information on the utilization of ZISWAF funds, using indicators of education quality Griya Khadijah, including graduate competency standards, learning materials standards, learning process standards, learning grading standards, lecturers and education staff standards, learning facilities and infrastructure standards, learning management standards, social dedication standards. The background of the ZISWAF potential at Airlangga University through PUSPAS and UNAIR nazhir. The primary informants in this study involved the leader of PUSPAS (Social Fund Management Center), PUSPAS administrators, students who received a scholarship at Airlangga University, and education quality experts or the curriculum section of the research object. Even though there were compatible indicators, and the others were not, the result of this study indicates that there is an optimal utilization and management of ZISWAF funds for the educational welfare of UNAIR students, especially in Griya Khadijah. Keywords: Ziswaf, Education, Permendikbud, Puspas. DAFTAR PUSTAKA Abduh, M. (2019). The role of islamic social finance in achieving SDG number 2: End hunger, achieve food security and improved nutrition and promote sustainable agriculture. Al-Shajarah, 2019(Special Issue Islamic Banking and Finance 2019), 185–206. Bahroni, I. (2012). Streamlining education institution through waqf enlargement: An experience of Gontor System. Jurnal At-Ta’dib, 7(2), 339–361. http://dx.doi.org/10.21111/at-tadib.v7i2.79 DPR RI. (1999). Undang-Undang Republik Indonesia Nomor 38 Tahun 1999 tentang pengelolaan zakat. Jakarta: DPR RI. DPR RI. (2004). Undang-Undang Republik Indonesia Nomor 41 Tahun 2004 tentang waqaf. Jakarta: DPR RI. DPR RI. (2011). Undang-Undang Republik Indonesia Nomor 23 Tahun 2011 tentang pengelolaan zakat. Jakarta: DPR RI. Hakim, M. A. R., & Ridlwan, A. A. (2020). Optimalisasi pendayagunaan dana ziswaf dalam bidang pendidikan di LAZ lembaga manajemen infaq. Jurnal Al-Amwal, 3(1), 17–24. Kemendikbud RI. (2020). Peraturan mendikbud nomor 3 tahun 2020 tentang standar nasional pernidikan tinggi. Jakarta: Kemendikbud RI. Khanifa, N. K. (2018). Penguatan peran ziswaf dalam menyongsong era SDGs: Kajian filantropi BMT Tamzis Wonosobo. Cakrawala: Jurnal Studi Islam, 13(2), 149–168. https://doi.org/10.31603/cakrawala.v13i2.2329 Nofi, F., Rahman, Z., & Anjarwati, R. (2015). Pengumpulan dan pendayagunaan zakat infak dan sedekah. Ziswaf: Jurnal Zakat dan Wakaf, 2(2), 279–285. http://dx.doi.org/10.21043/ziswaf.v2i2.1553 Sugita, A., Hidayat, A. R., Hardiyant, F., & Wulandari, S. I. (2020). Analisis Peranan Pengelolaan Dana Ziswaf Dalam Pemberdayaan Ekonomi Umat Pada Lazisnu Kabupaten Cirebon. 1(1), 9–18.

Does Intellectual Capital Impact The Islamic Banks' Performance? Evidence from Indonesia Salsabiilatul Ayniah K. S.; Muhammad Nafik Hadi Ryandono
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 4 (2022): Juli-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20224pp534-542

ABSTRAK Mengetahui pengaruh 3 komponen Intellectual Capital yang terdiri dari Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), dan Structural Capital Value Added (STVA) dan mengetahui pengaruh Rate of Growth of Intellectual Capital (ROGIC)terhadap proporsi pembiayaan bagi hasil bank umum syariah di Indonesia periode 2015-2020 merupakan tujuan dari penelitian ini. Menggunakan regresi data panel serta data sekunder dengan mengumpulkan laporan tahunan bank umum syariah. Memanfaatkan Sampel 9 bank umum syariah yang terdaftar pada OJK dengan diseleksi menggunakan metode purposive sampling. Variabel Intellectual Capital diukur dengan metode Islamic Banking Value Added Intellectual Coefficient (IB-VAIC). Sedangkan untuk variabel proporsi pembiayaan bagi hasil menggunakan pengukuran profit sharing ratio. Hasil penelitian menunjukkan bahwa Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), dan Structural Capital Value Added (STVA) dan Rate of Growth of Intellectual Capital (ROGIC) berpengaruh signifikan terhadap proporsi pembiayaan bagi hasil. Secara parsial, Value Added Capital Employed (VACA) berpengaruh signifikan negatif terhadap proporsi pembiayaan bagi hasil. Value Added Human Capital (VAHU) dan Structural Capital Value Added (STVA) memiliki pengaruh signifikan dengan arah positif pada proporsi pembiayaan bagi hasil. Rate of Growth of Intellectual Capital (ROGIC) tidak memiliki pengaruh pada proporsi pembiayaan bagi hasil. Kata Kunci: Intellectual Capital, VACA, VAHU, STVA, ROGIC, Proporsi Pembiayaan Bagi Hasil, Bank Umum Syariah. ABSTRACT Find out the effect of 3 components of Intellectual Capital, consisting of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA), and find out the effect of the Rate of Growth of Intellectual Capital (ROGIC) on profit-loss sharing financing proportion of Islamic Banks in Indonesia from 2015-2020 is the goal of this research. Using panel data regression and secondary data by collecting the annual reports of Islamic Commercial Banks. Utilizing a sample of 9 Islamic Commercial Banks registered in OJK and selected using a purposive sampling method. The Intellectual Capital was measured by the Islamic Banking Value Added Intellectual Coefficient (IB-VAIC) method. Profit loss sharing financing proportion is measured by the profit sharing ratio. The results of this research showed that Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), and Rate of Growth of Intellectual Capital (ROGIC) had a significant effect on profit-sharing financing proportion. Partially, Value Added Capital Employed (VACA) has a negative significant effect on profit-loss sharing financing proportion. Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) have a positive significant effect on profit-loss sharing financing proportion. The rate of Growth of Intellectual Capital (ROGIC) does not affect the profit-sharing financing proportion. Keywords: Intellectual Capital, VACA, VAHU, STVA, ROGIC, Profit Loss Sharing Financing Proportion, Islamic Banks. DAFTAR PUSTAKA Aryee, S., Walumbwa, F. O., Seidu, E. Y. M., & Otaye, L. E. (2016). Developing and leveraging human capital resource to promote service quality: Testing a theory of performance. 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