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Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah
ISSN : 23031573     EISSN : 25273876     DOI : -
Core Subject : Economy,
Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah is a peer-reviewed journal published by the Department of Islamic Banking Syariah Faculty of Islamic Economics of IAIN Syekh Nurjati Cirebon. The journal publishes papers in the field of accounting and finance that give significant contribution to the development of economic and sharia banking profession in Indonesia.
Arjuna Subject : -
Articles 253 Documents
Cover Vol 13 No.1 (2021) Jurnal Al Amwal
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 13, No 1 (2021)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i1.8629

Abstract

Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah is journal published by the Department of Islamic Banking Syariah Faculty of Islamic Economics of IAIN Syekh Nurjati Cirebon. The journal publishes papers in the field of accounting and finance that give significant contribution to the development of economic and sharia banking profession in Indonesia. The journal published twice a year. The journal has been accredited SINTA 3 at 4th April 2019 by Indonesia Ministry of Research, Technology and Higher Education (RistekDikti) of The Republic of Indonesia as an academic journal in Director Decree (SK Dirjen No. 10/E/KPT/2019)
Determinants of Ethical Identity Disclosure in Islamic Banks: Empirical Evidence in Indonesian Islamic Banks Erlinda Nur Khasanah; Wia Rizqi Amalia
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 13, No 1 (2021)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i1.7740

Abstract

This study aimed to determined factors influencing the disclosure of ethical identity. The data used in this study was secondary data taken from Islamic Banks annual report from 2013-2016. Total sample consisted of 44 samples. To test the hypothesis, this study used multiple regression analysis. This study found that the disclosure of Islamic Bank’s ethical identity in Indonesia were considered quite low. The size of Audit Committee significantly influenced the disclosure of ethical identity, while other factors; the size of Board of Directors were not significant, and both the Board of Commissioners and the Shari’ahh Supervisory Board were found negatively significant to the disclosure of ethical identity.
Determinants Factors To Firm Value On Manufacturing Company Listed On The Stock Exchange Indonesa Dikdik Harjadi; Jaelani Jaelani; Dewi Fatmasari
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 13, No 1 (2021)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i1.8339

Abstract

The study aims to analyze the influence of determining factors to the firm value, the gap phenomenon that the increase in the stock price index of the manufacturing sector is only slightly compared to the IDX Composite. Whereas the manufacturing sector are expected to have strong financial performance in contributing to the economy. This research uses a quantitative approach, with purposive sampling, obtained a sample of 110 the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2010 - 2017, using multiple linear regression. The results show that the dividend policy and profitability affect the firm value, while managerial ownership and board size are the opposite. This finding is interesting, the increase in the firm value of manufacturing sector is determined by dividend and profit policies, not manager incentives and monitoring of the board, because in general the company's the managers and board are held by the majority shareholder. Keywords: firm value, dividend policy, managerial ownership, board size, and profitability.
Digitizing Zakat Collection through the E-payment System Angga Syahputra; Mukhtasar Mukhtasar
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 13, No 1 (2021)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i1.7962

Abstract

This country has enormous zakat potential, the figure reaching 330 trillion per year. However, the realization is still far from what is expected and does not even reach 5% of the existing potential. Zakat is a financial instrument in Islam that is able to break the chain of poverty and distribute wealth properly. Zakat is able to provide positive significance in economic growth and elevate human dignity. The large population and wide area of Indonesia, apart from being a potential, also have obstacles in collecting zakat, which has been done using conventional methods. For this reason, researchers conducted research on the extent to which digitization of zakat collection through the e-payment system has played a role so far. The method used in this research is a qualitative research method with the type of library research and secondary data sources obtained from journals, books, previous research and websites that have good credibility. The results of this study describe a significant increase in zakat funds collected through electronic zakat payments. The e-payment system in collecting zakat has been proven to provide comfort, security, flexibility in time and place, efficiency, and is effective for muzakki in distributing zakat payments
How is the Transparency of Zakat Management Entities in Indonesia? Efri Syamsul Bahri; Halimah Yumna Zakiyyah; Ahmad Bisyri
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 13, No 1 (2021)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i1.8373

Abstract

Zakat is the third pillar of Islam. Zakat must meet the requirements of meeting the nisab. The potential for zakat in Indonesia reaches IDR 233.8 trillion, but its realization has only reached IDR 10.2 trillion. This study aims to measure the transparency index of zakat management entities in three dimensions: financial transparency, management, and programs. This study quantitatively measured using a descriptive approach. Data were collected through questionnaires from zakat management entities, namely Dompet Dhuafa, Indonesian Zakat Initiative, and Baitulmaal Muamalat. The data were processed using a multistage weight index model. A non-probability sampling approach with purposive sampling was used for the sample selection. This study indicates that the transparency index values of the three LAZs are in the transparent category. The Indonesian Zakat Initiative (n=0.90), Baitulmaal Muamalat (n=0.85), and Dompet Dhuafa (n=0.83). Initiative Zakat Indonesia (IZI) obtained the highest index value in the financial dimension. Baitulmaal Muamalat obtained the highest index value in the financial dimension. Dompet Dhuafa obtained the highest index value in the management dimension. Thus, the three LAZs must continue to maintain and increase the value of the transparency index to maintain a good zakat management entity
Factors Affecting Purchase Decision of Halal Processed Meat for Muslim Consumers in Semarang Aulisa Lintang Usmandani; Darwanto Darwanto
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 13, No 1 (2021)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i1.7969

Abstract

This research analyzes price perception, product quality, halal awareness, halal certification, and halal marketing as factors affecting purchase decision through purchase intention as an intervening variable. The data collected through a questionnaire survey consisting of 130 Muslim consumers in Semarang who purchased halal processed meat products use Structural Equation Model – AMOS analysis. The results of the analysis show that price perception has an insignificant effect on purchase intention and purchase decision. The product quality has a significant effect on purchase intention and an insignificant effect on purchase decision. Halal awareness has a significant effect on purchase intention and an insignificant effect on purchase decision. Halal certification has a significant effect on purchase intention and an insignificant effect on purchase decision. Halal marketing has a significant effect on purchase intention and an insignificant effect on purchase decision. The effect of mediation, quality product towards purchase decision through purchase intention as an intervening variable can mediate as a full mediation.
Analysis on Factors Influencing the Participant’s Contribution of the Islamic Life Insurance in Indonesia Vira Fidini Ristianty; Jaenal Efendi
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 13, No 1 (2021)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i1.8538

Abstract

 AbstractThe development of the gross contribution and gross claims of Islamic life insurance has increased every year. In contrast to the growth in gross contribution and gross claims of Islamic life insurance, it has experienced fluctuating growth. The growth in gross claims should be balanced followed by the gross contribution, which shows an alignment between the growth in gross contributions and gross claims. This study aims to determine an overview of the growth and development of participant’s contributions to the sharia life insurance industry in Indonesia and to analyze the effect of operational costs, claims, investment returns, risk-based minimum tabarru funds (DTMBR), company size, and tabarru funds. sharia law in Indonesia for the 2015-2019 period. This study uses panel data regression analysis with the help of Stata 14 software. The objects of this study are four full fledge companies and 16 sharia life insurance business units for the period 2015 to 2019. The results show that operational costs, claims, DTMBR, company size have a significant positive effect. to the contribution of sharia life insurance participants.
Infrastructure Influence, School Conditions And The Economic Towards School Disputes In Cirebon District Syaeful Bakhri; Ahmad Amin Mubarok
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 13, No 1 (2021)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i1.7263

Abstract

One of the determinants of the Human Development Index (HDI) is the education sector. The condition of education in Indonesia, including in coastal areas such as Cirebon Regency, still finds problems related to the dropout rate. As with the Ministry of Education and Culture data, the Rough Participation Rate from SD to Higher Education in Cirebon Regency is still at number 21 out of 27 cities/regencies in West Java. The purpose of this study was to determine what factors can reduce the dropout rate. This research is a qualitative descriptive study. Resource persons in this study were 22 respondents familiar with the conditions of education in the Cirebon Regency, including elements of the Regional Research and Development Planning Agency, the Education Office, Educators, education, and community leaders who were concerned about education problems. The method used is the Process Hierarchy Analysis (AHP). With this analysis, the researcher tries to arrange policy priorities based on each factor's weight so that a priority scale is obtained to reduce the dropout rate in Cirebon Regency. The results showed that the priority order based on the hierarchy is that the infrastructure factor is the priority with a weight of 24.89%. There are aspects of school conditions 22.38% and economic conditions 19.92%. Keywords: Infrastructure, Schools, Economics, and Dropouts
Citation analysis of 10-year Islamic economic research papers indexed in dimensions.ai Muhammad Muhajir Aminy; Restu Fahdiansyah; Shofia Mauizotun Hasanah
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 13, No 2 (2021)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i2.8863

Abstract

The main objective of this study is to analyze cited papers in terms of the most cited author, journal, article, and institution. All documents are listed on dimensions.ai as the source of papers and containing the keyword “Islamic economics” in the title or abstract of the articles. The research method used in this study is citation analysis. The publication period is 10 years, starting from 2012 to 2021. This study showed that only 264 (19.32%) of 1,366 published articles were cited at least once by other documents during the observation period. The majority of these items came from Indonesia, with a total of 120 documents (45.4%). The most cited author is Hafas Furqani with 13 articles (4.9%), the most cited journal is Jurnal Ekonomi Syariah (JES) with a total of 32 articles (12.1%), the most cited article is a paper titled "Corporate social responsibility, waqf system, and zakat system as faith-based model for poverty reduction" with its 33 citations, and the most cited institution is Airlangga University in Indonesia with a total of 18 articles (6.8%). This research also provided a finding that 25 institutions and organizations cite one another in their published articles. 
Determinant of Non-Performing Financing in Indonesian Islamic Commercial Banks in time of Covid-19 Pandemic Fitria Idham Chalid; Firsty Izzata Bella
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 13, No 2 (2021)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i2.9072

Abstract

This study intended to determine the influence of internal and external factors of Islamic banks on the Non-Performing Financing (NPF) ratio during the global financial crisis effect Covid-19. This research by utilizing quarterly data on the panel data method with 11 Islamic Commercial Banks (IBs) in the 2019Q1-2020Q4 period sourced from financial report of each bank and the Central Statistics Agency (BPS). The results indicate that all independent variables, namely the Financing to Deposit Ratio (FDR), Bank Size, and Economic Growth have a significant negative effect on NPF, except for the Capital Adequacy Ratio (CAR). This can be inferred that the credit restructuring policy enacted by the Indonesian government has been effectively decreasing the ratio of NPF in banks, especially for IBs in Indonesia during the pandemic of Covid-19