2022 International Conference on Sustainable Islamic Business and Finance (SIBF)最新文献_第2页

Is Luxury Fit with Sustainability? The Role of Perceive Value and Scarcity 奢侈品是否符合可持续发展?感知价值与稀缺性的作用

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939889

Deasy Anggraini Seo, Asti Sulistiawati, Widya Ayu Imansari, H. Prabowo, T. Sriwidadi

引用次数: 0

How Service Quality and Emotional Attachment affect Continuance Intention of Islamic Banking Customers in Indonesia 服务质量和情感依恋如何影响印尼伊斯兰银行客户的延续意愿

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939767

Cut Aprilia, R. Amalia, A. Suryani, Riska Chayyara

引用次数: 0

Factors determining the financing decision of Islamic banks in Bahrain - An empirical analysis 巴林伊斯兰银行融资决策的影响因素——实证分析

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939838

M. Rabbani, M. Selim, Salma Ayman, Zainab Sayed Mohamed, Shayma Abdul Hakeem Mohammed, Sarah Khalid Ahmed

引用次数: 0

Testing Weak Form of Efficient Market Hypothesis Before and During COVID-19 Pandemic Periods: Evidence From Indonesia 在COVID-19大流行之前和期间检验弱形式的有效市场假说:来自印度尼西亚的证据

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9940133

F. Faisal, M. Majid, Lenny Rakhmawati

{"title":"Testing Weak Form of Efficient Market Hypothesis Before and During COVID-19 Pandemic Periods: Evidence From Indonesia","authors":"F. Faisal, M. Majid, Lenny Rakhmawati","doi":"10.1109/SIBF56821.2022.9940133","DOIUrl":"https://doi.org/10.1109/SIBF56821.2022.9940133","url":null,"abstract":"This research examines the Weak Form of Efficient Market Hypothesis (WFEMH) on the Indonesian Stock Exchange. Specifically, the study empirically tests the extent to which future stock price changes are not determined by the previous period's stock price movement or the stock price changes are random. Thus, future stock price changes fully reflect new relevant information on the market. This research utilizes the daily closing price of the Composite Stock Price Index on the Indonesian Stock Exchange from 2011 to 2021. The sample of the study is divided into two groups. The first group is from January 2011 to December 2019 as the normal pre-COVID-19 period, and the second group is from January 2020 to December 2021 as the economic crisis period (during COVID-19). We apply three statistical tests: a unit root test, serial correlation test, and regression model examining the WFEMH. The study found that the WFEMH is documented in the Indonesian Stock Exchange in some periods before and during COVID-19. These research findings advocate that regulators and policy-makers should monitor the issue of the market efficiency of public firms in Indonesia.","PeriodicalId":103733,"journal":{"name":"2022 International Conference on Sustainable Islamic Business and Finance (SIBF)","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127559876","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Have the Indonesian Islamic Banks Embarked on Value-Based Intermediation? A Content Analysis 印尼伊斯兰银行是否已经开始了基于价值的中介?A内容分析

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939741

A. Ibrahim, R. Mulyany, M. Arfan

{"title":"Have the Indonesian Islamic Banks Embarked on Value-Based Intermediation? A Content Analysis","authors":"A. Ibrahim, R. Mulyany, M. Arfan","doi":"10.1109/SIBF56821.2022.9939741","DOIUrl":"https://doi.org/10.1109/SIBF56821.2022.9939741","url":null,"abstract":"This paper intends to identify whether the practice of Islamic banks in Indonesia is in line with value-based intermediation (VBI) and reporting disclosures in annual reports to achieve their fundamental goals of human-centered economic development and social justice. It examines the extant current reporting practice of Islamic banking in Indonesia through an analysis of the content of the annual reports of Islamic banks in Indonesia. A qualitative descriptive approach was employed through content analysis on annual reports of 14 Islamic banks in Indonesia from 2018 until 2020. The timeframe was selected as the research period to avoid the effect on the publication of annual reports due to the biggest merger of three Indonesian Islamic banks in 2021. The findings show that value-based intermediation (VBI) has not been fully translated into practice by Islamic banks in Indonesia. While the calculated VBI scores relatively show quite sufficient VBI reflection on annual reports by the Islamic banks in Indonesia yet, a certain dimension particularly on social matters is still very minimal. This paper's particular contribution is identifying VBI practices and related disclosures in the Islamic finance industry, particularly in the Indonesian banking industry. It provides important evidence for the global movement towards value-based banking and VBI in particular for the Islamic financial industry which are demanded to move beyond mere shariah compliance but towards holistic attainment of Maqasid Shariah.","PeriodicalId":103733,"journal":{"name":"2022 International Conference on Sustainable Islamic Business and Finance (SIBF)","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123547987","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Nexus Between Trade Openness, Export Sophistication, and Economic Growth 贸易开放、出口成熟度和经济增长之间的关系

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9940022

Shamrez Ali, Qaiser Munir

引用次数: 0

Competences for Higher Education Faculty Members in Bahrain 巴林高等教育教员的能力

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939797

N. Megahed, Fatema Abdulrahman

{"title":"Competences for Higher Education Faculty Members in Bahrain","authors":"N. Megahed, Fatema Abdulrahman","doi":"10.1109/SIBF56821.2022.9939797","DOIUrl":"https://doi.org/10.1109/SIBF56821.2022.9939797","url":null,"abstract":"Knowledge-based economy primarily depend on providing superior high-quality education to create generations of future competent employees. Following that many empirical studies have examined the impact of teaching and learning competences on the outcomes of higher education institutions, especially in terms of students' future skills and employability. Yet, only few of those studies focused on competences of faculty members, especially in GCC and MENA regions. Furthermore, the majority of Bahraini higher education institutions have no competency-based benchmark for recruiting, developing, or even assessing the performance of faculty members. This qualitative study aims at identifying competences for faculty members in Bahraini higher education institutions. A triangulation of two data collection methods, namely; focus group and structured interviews, were employed over two research phases to identify, validate and cluster competences for faculty members using a judgmental sample of 42 senior faculty members. The study revealed 29 competences categorized into 5 main clusters, which are: cognitive, functional, management, personality, and social competencies.","PeriodicalId":103733,"journal":{"name":"2022 International Conference on Sustainable Islamic Business and Finance (SIBF)","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123110913","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Islamic finance based rent to own real estate financing and its effect on demand, sales and the growth of real estate development 伊斯兰金融以租赁为基础的自有房地产融资及其对房地产开发需求、销售和增长的影响

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939917

M. Selim, M. Rabbani, Abu Bashar

{"title":"Islamic finance based rent to own real estate financing and its effect on demand, sales and the growth of real estate development","authors":"M. Selim, M. Rabbani, Abu Bashar","doi":"10.1109/SIBF56821.2022.9939917","DOIUrl":"https://doi.org/10.1109/SIBF56821.2022.9939917","url":null,"abstract":"The objective of this study is to explore how rent-to own mode of financing can promote and increase the demand, sales, and the growth of the real estate sector. The study is purely a theoretical analysis where mathematical and financial models have been developed for establishing rent-to-own mode of financing as a valid and systematic tool for real estate development. Rent-to-own mode of financing is both debt free and interest free, and both buyers and sellers can calculate different options for monthly payments, duration, and other parameters. In addition, multiple regression model has also been developed and partial derivatives are applied for evaluating individual effects of each of the explanatory variables on the dependent variable. The study finds that interest embedded inflated price for rent-to-own mode of financing will not help rather hurt and will negatively affect the demand, sales, and the growth of the real estate sector. The smaller installments, longer payback periods, buy back guarantee, free registration and free quality furnishing positively contribute to the demand, sales, and the growth of the real estate sector. In addition, the financial model developed in this study will make it easier for truly evaluating the benefits and applying the rent-to-own mode of financing. Both formula and the tabular series developed in this study clearly explain the rent to own mode of financing and both the buyers and the sellers of the real estate will find it easy and user friendly to apply this method in the days to come. This study is one of the latest and innovative attempts for interest free and debt free tool of financing real estate and it can be generalized and applied for financing any assets in any sector of the economy. This study will be immensely useful to real estate buyers, sellers, real estate developers, governments, policy makers, research scholars, real estate regulators, and academicians across the world.","PeriodicalId":103733,"journal":{"name":"2022 International Conference on Sustainable Islamic Business and Finance (SIBF)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132833676","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ESG scores in MENA banks 中东和北非地区银行的ESG得分

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939932

Ahmed S. Jawad, Yomna Abdulla

引用次数: 1

What Drives Companies Listed on Islamic Index to Practice Creative Accounting? Evidence from Indonesia 是什么促使伊斯兰指数上市公司采用创造性会计?来自印度尼西亚的证据

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9940049

Geubrina Ria Andarint, Mirna Indriani, R. Mulyany

{"title":"What Drives Companies Listed on Islamic Index to Practice Creative Accounting? Evidence from Indonesia","authors":"Geubrina Ria Andarint, Mirna Indriani, R. Mulyany","doi":"10.1109/SIBF56821.2022.9940049","DOIUrl":"https://doi.org/10.1109/SIBF56821.2022.9940049","url":null,"abstract":"This research is aimed to find out the determinants of creative accounting in the companies listed on Jakarta Islamic Index. It examines whether profitability and corporate governance attributes play a role in companies practicing creative accounting. Sample consists of 25 companies that are listed consecutively in the Jakarta Islamic Index for the 2018–2020 period resulting in 75 total number of observations. Hypotheses were tested using multiple linear regression analysis methods. The results showed that simultaneously profitability and good corporate governance have an effect on creative accounting. Meanwhile, profitability, managerial ownership, and size of the board of commissioners influence the practice of creative accounting, nevertheless institutional ownership and the audit committee have no effect. The findings of this study reveals the most significant influence of managerial ownership towards the practice of creative accounting which may imply that corporate policy in distributing managerial ownership may need to be carefully handled. This study also implies that managerial intention for creative accounting may be similar to the companies in non-Islamic compliant stocks.","PeriodicalId":103733,"journal":{"name":"2022 International Conference on Sustainable Islamic Business and Finance (SIBF)","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125731204","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0