Falah : Jurnal Ekonomi Syariah
FALAH: Jurnal Ekonomi Syariah is managed by Department of Islamic Economic, Faculty of Islamic Studies, University of Muhammadiyah Malang (p-ISSN 2502-3918, e-ISSN 2502-7824) This journal published two times a year (Pebruary and August) since 2016. The journal presents the results of research in the field of Islamic Economic, Islamic Banking, Islamic Management and so on.
Articles
217 Documents
<![CDATA[Muhammadiyah’s Framework on The Community Economic Empowerment ]]>
<![CDATA[Imamul Hakim]]>
<![CDATA[ Falah: Jurnal Ekonomi Syariah Vol. 3 No. 2 (2018): August 2018 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jes.v3i2.7680
<![CDATA[The contribution of Muhammadiyah in the field of economic empowerment in the community still does not seem real. The study of the concept of community economic empowerment based on religious, social organisations needs to be done to find a more effective approach. This study aims to examine the ideas or conceptual ideas of economic empowerment from Muhammadiyah Scholars and from Muhammadiyah Structural which have been written in the published form so that the meeting point can be found in an effective format of community economic empowerment. This study uses a library approach. The results in the research are grouped into two sources of economic empowerment concept ideas, namely; the concept from Muhammadiyah intellectuals and the concept from Structural Muhammadiyah. Firstly, from the perspective of Muhammadiyah scholars emphasising the full Structural involvement of Muhammadiyah in empowering the community's economy by fostering, mentoring and developing, building a network of entrepreneurs, business networks and distribution networks, played a role as a mediator between Muhammadiyah member entrepreneurs. Secondly, the concept of community economic empowerment in the perspective of Muhammadiyah Structural, there is not much difference with the first idea, but more emphasises the development of Muhammadiyah's Economic network and its members and focuses on economic empowerment at the branch level.]]>
<![CDATA[Corporate Governance dan Tax Avoidance: Analisis Pengarunya Pada Perusahaan Pertambangan terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Eka Mya Auddina]]>
<![CDATA[ Falah: Jurnal Ekonomi Syariah Vol. 3 No. 1 (2018) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jes.v3i1.8774
<![CDATA[The purpose of this research is to analyze the influence of corporate governance towards tax avoidance. The method of research is descriptive quantitative. The type of data in this study using secondary data sourced from the company's annual report which is accessible through www.idx.co.id.The population in this research is the mining company listed on the Indonesia stock exchange totaling 41 companies with some specific criteria so as to generate a sample of research a number of 10 companies. The data analysis techniques used to influence corporate governance against tax avoidance is the data panel.Variables used in measuring corporate governance is the composition of the Board of Commissioners are independent, the composition of the audit committee, and the managerial ownership. The results of this study is that the Board of Commissioners of the independent variables are declared to tax avoidance. Furthermore, the audit Committee stated variable effect on tax avoidance. Managerial ownership variables are declared to have no effect against tax avoidance. While Ssimultaneously, corporate governance is declared to tax avoidance. Based on research results, there are still some companies that they do tax avoidance by using measurements of the current etr.Then the management of the company is expected to pay more attention to any action or decision taken with regard to corporate taxes. While the Government is expected to be more rigorous in supervising the company in order for the payment of taxes in accordance with the tax burden thus spared from losses arising from the payment of taxes is not optimal.]]>
<![CDATA[Productivity Determinants of Islamic Banks in Indonesia: Two-Stage Malmquist Productivity Index ]]>
<![CDATA[Mutiara Ramadhani Putri]]>;
<![CDATA[Puji Sucia Sukmaningrum]]>
<![CDATA[ Falah: Jurnal Ekonomi Syariah Vol. 7 No. 1 (2022): FEBRUARY ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jes.v7i1.17365
<![CDATA[Islamic Banks in Indonesia experienced a general increase in productivity during the observation period influenced by factors of technological change. This study aims to measure Islamic Banks' productivity level and productivity determinants in Indonesia. This study was quantitatif using Malmquist Productivity Index to measure the level of productivity of Islamic banks. Meanwhile, panel data regression was used to analyze the determinants of productivity. The result foun that Return on Assets (ROA) and Financing to Deposit Ratio (FDR) has significantly affect productivity changes, whole Capital Adequacy Ratio (CAR) has a significant negative effect. The result provides a valuable contribution for consideration regarding managing existing resources to produce optimal output. Bank management can invest in technology and innovation in distributing banking products and services. Islamic bank management also needs to pay attention to the determinants which affect productivity growth.]]>
<![CDATA[How Does Profitability, Size, and Capital Affect Credit Risk?: Evidence from Islamic Banks in Asian Countries ]]>
<![CDATA[Idah Zuhroh]]>
<![CDATA[ Falah: Jurnal Ekonomi Syariah Vol. 7 No. 1 (2022): FEBRUARY ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jes.v7i1.19469
<![CDATA[The study aims to analyze the effect of profitability, size, and capital on the credit risk of Islamic banks in Asian countries through the mediating variable of financing by path regression analysis. Data were obtained quarterly from 2015Q1 – 2020Q3. Method of the study usedcausal research design, namely research that has the main objective of proving a a relationship affecting and being influenced by the variables studied. The findings conclude that size and profitability significantly affect credit risk through the financing mediation variable. Capital does not significantly reduce credit risk because it only functions to mediate financing. Meanwhile, increased financing will also increase the credit risk of Islamic banks in the Asian Region. The study can explain why there is an inconsistency of the effect profitability, size, capital, on credit risk because there is a financing mediation role. The implication of policy that the Islamic bankers in Asian countries must more prudent to manage financing so that credit risk is controlled.]]>
<![CDATA[Board Characteristics and Intellectual Capital in Islamic Banks: Evidence from Indonesia, Malaysia and Bangladesh ]]>
<![CDATA[Ayunda Rizqi Oktaviana]]>;
<![CDATA[Doddy Setiawan]]>
<![CDATA[ Falah: Jurnal Ekonomi Syariah Vol. 7 No. 1 (2022): FEBRUARY ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jes.v7i1.19900
<![CDATA[This study aims to determine the effect of intellectual capital and board characteristics on Islamic banks in Indonesia, Malaysia, and Bangladesh. This study was quantitative were data collected from the annual report of Islamic banks in 2014 to 2019 in Indonesia, Malaysia, and Bangladesh. The data were analyzed using multiple linear regression. The result found that educational diversity and gender diversity have a significant effect on intellectual capital at Islamic banks in Indonesia, Malaysia, and Bangladesh, while the board size and the board meeting does not affect. The result may have a new perspective on the relationship between the characteristics of directors and intellectual capital in Asia, especially Indonesia, Malaysia, and Bangladesh. The application of intellectual capital can increase decision-making accuracy and problem-solving so that managerial functions can improve company performance by increasing the number of directors and gender diversity.]]>
<![CDATA[The Determinant of Product Advantage, Customer Experience and Trust on the Reputation of Bank Syariah Indonesia Post-Merger at Surakarta City ]]>
<![CDATA[Agung Abdullah]]>
<![CDATA[ Falah: Jurnal Ekonomi Syariah Vol. 7 No. 1 (2022): FEBRUARY ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jes.v7i1.17012
<![CDATA[This study aims to determine the impact of product advantage, customer experience and trust on the reputation of Bank Syariah Indonesia post-merger at Surakarta City. This research was quantitative with data analysis techniques using multiple linear regression. The sampling technique in this study was purposive sampling with certain criteria. The respondent in this study were 100 customers of Bank Syariah Indonesia at Surakarta City. The result found that product advantage has a positive and significant effect on company reputation, customer experience has a positive and significant effect on company reputation and trust has a positive and significant effect on Bank Syariah Indonesia reputation. This study provided a useful contribution to enrich the discourse on the impact of Islamic bank mergers, especially on the reputation of Islamic banks after the merger. This reputation will increase an optimistic sentiment for Bank Syariah Indonesia even in the negative growth of economic caused by the pandemic Covid-19.]]>
<![CDATA[Critical Analysis on Business Innovation for Traders During Pandemic Covid-19: An Islamic Economics Perspective ]]>
<![CDATA[Maman Surahman]]>;
<![CDATA[Popon Srisusilawati]]>;
<![CDATA[Redi Hadiyanto]]>;
<![CDATA[Tri Ambarwati]]>;
<![CDATA[Reyhan Maharis Fadilah]]>
<![CDATA[ Falah: Jurnal Ekonomi Syariah Vol. 7 No. 1 (2022): FEBRUARY ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jes.v7i1.20036
<![CDATA[This study aims to analyze business innovation in Islam Economics to the sustainability of traders around UNISBA during pandemic Covid-19. This study was qualitative using descriptive analytical approach. Type of data collected was primary data obtained from interview. The data analysis technique used was descriptive model qualitative in shape data collection, data reduction, data display, and conclusion. The result found that traders can continue their business by using e-marketing and online marketplace which considered necessary to be implemented, especially in the Covid-19 pandemic situation. The contribution of this research to enhance the development of science and business practice in the implementation of e-marketing dan online marketplace.]]>
<![CDATA[Financial Distress Before and During Pandemic Covid-19: Is Islamic Banking in Indonesia Resilience? ]]>
<![CDATA[Fadhila Meithasari Nurtjahjo]]>;
<![CDATA[Tita Nursyamsiah]]>;
<![CDATA[Mohammad Iqbal Irfany]]>
<![CDATA[ Falah: Jurnal Ekonomi Syariah Vol. 7 No. 2 (2022): AUGUST ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jes.v7i2.20115
<![CDATA[This study aims to predicts financial distress before and during the pandemic and to analyze the influence factors on the financial distress of sharia commercial banks in Indonesia. This study was quantitatif used purposive sampling method with twelve Islamic commercial banks in Indonesia as samples based on these criteria. Data were analyzed and processed by using Microsoft Excel 2016 and SPSS 22 software. The result found that most Islamic banks in Indonesia were in a positive financial condition before and during the pandemic Covid-19. Further, the result also found that NOM had a significant negative effect in all models, OER had a significant positive impact in all models, CAR had a significant negative effect in the first and second models, and GDP had a significant negative impact in the second until fifth models. Meanwhile, size, exchange rate, and inflation do not significantly affect financial distress of Islamic commercial banks in Indonesia before and during the pandemic Covid-19.]]>
<![CDATA[Analysis of Factors Affecting the Intention to Donate Cash Waqf among Muslim Community at East Java Province ]]>
<![CDATA[Hariyanto]]>
<![CDATA[ Falah: Jurnal Ekonomi Syariah Vol. 7 No. 2 (2022): AUGUST ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jes.v7i2.21810
<![CDATA[This study aims to determine the factors affecting the intention to donate cash waqf among Muslim community at East Java Province. This study uses quantitative methods with the data collected through an online survey questionnaire focuses on Muslims in East Java by approximately 110 responses were obtained. The data obtained were analyzed using the structural equation modeling-partial least square (SEM-PLS) analysis technique. The results found that trust and religiosity had a significant positive effect on cash waqf attitudes, while knowledge had no positive and insignificant effect. The results also show that attitudes, subjective norms, and PBC have a positive and significant effect on cash waqf intentions, while technology and promotion have no positive and insignificant effect on the intention of Muslims in East Java to donate cash waqf. Waqf institutions can increase promotion through websites and build a technology infrastructure that is even more attractive for the Muslims in East Java to interact and ultimately donate through cash waqf programs both offline and online. The results of this study contribute to enriching the discourse of cash waqf in Indonesia, especially in terms of the willingess to pay cash waqf in Indonesia.]]>
<![CDATA[Islamic Bank Governance During Pandemic Covid-19: A Systematic Literature Review ]]>
<![CDATA[Nazaruddin Malik]]>
<![CDATA[ Falah: Jurnal Ekonomi Syariah Vol. 7 No. 2 (2022): AUGUST ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jes.v7i2.22193
<![CDATA[This study intends to categorize dominant topics related to Islamic bank governance and covid-19. This study was a systematic literature review using the Scopus database, from August 2020 to January 2021, as the main reference source to consider that this database have a high reputation in the international scientific field. The steps of study was carried out by summarizing various previous studies in order to find strategies and various problems related to Islamic Bank Governance during the Covid-19 pandemic. The Study found that there were three dominant topics related to Islamic bank governance and covid-19 as follows: development, profitability and covid-19. In addition, studies on this theme are also massively discussed based on several other dominant concepts such as Islamic banking, increase, financial performance, human capital efficiency, company and relationship. This study will contribute to enrich the Islamic bank’s resilience towards the negative impact of covid-19 in the future.]]>
