International Journal of Islamic Business and Economics (IJIBEC)最新文献_第2页

Joint Liability Based Financing To Prevent Non-Performing Financing In Bank Wakaf Mikro 基于连带责任的融资预防银行Wakaf - Mikro不良融资

International Journal of Islamic Business and Economics (IJIBEC) Pub Date : 2022-06-02 DOI: 10.28918/ijibec.v6i1.4361

Purwanto, A. Ghofur, Shodiq Abdullah

{"title":"Joint Liability Based Financing To Prevent Non-Performing Financing In Bank Wakaf Mikro","authors":"Purwanto, A. Ghofur, Shodiq Abdullah","doi":"10.28918/ijibec.v6i1.4361","DOIUrl":"https://doi.org/10.28918/ijibec.v6i1.4361","url":null,"abstract":"The Indonesian government has made various efforts to reduce it, one of which is establishing a Micro Waqf Bank. The focus of the establishment of the Bank Wakaf Mikro is to empower the poor by providing assistance and providing microfinance for productive activities. Interesting to assess is the financing mechanism applied, namely joint liability. The purpose of this study is to examine whether joint liability-based financing can prevent non-performing financing. Data were collected from 215 respondents from Micro Waqf Bank customers in Magelang Regency. Data analysis was carried out statistically by using Structural Equation Model (SEM) Partial Least Square. The results show that joint liability-based financing has a significant effect on preventing non-performing financing. This means that joint liability based on Bank Wakaf Mikro can prevent defaults or non-performing financing. This means that joint liability based on the distribution of fund financing by Bank Wakaf Mikro can prevent defaults or non-performing financing. Problem financing in joint liability-based financing can be prevented because of the necessity of forming a group when applying for financing, so prospective customers will choose group members who have integrity and can be trusted.","PeriodicalId":112408,"journal":{"name":"International Journal of Islamic Business and Economics (IJIBEC)","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124458669","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

Profit-Loss Sharing Financing and Stability of Indonesian Islamic Banking 损益分担融资与印尼伊斯兰银行的稳定性

International Journal of Islamic Business and Economics (IJIBEC) Pub Date : 2022-06-02 DOI: 10.28918/ijibec.v6i1.4196

Agus Widarjono, Zhafira Mardhiyah

引用次数: 1

Travel Intention of Muslim Tourist to Visit Non-Muslim Country: A Conceptual Paper of Extended Theory of Planned Behavior (ETPB) 穆斯林游客访问非穆斯林国家的旅游意向:扩展计划行为理论的概念研究

International Journal of Islamic Business and Economics (IJIBEC) Pub Date : 2021-11-27 DOI: 10.28918/ijibec.v5i2.3710

Noveri Maulana, Mardiansah Subhani

引用次数: 0

Organizational Support, Mustahiq Micro-Business Development and Poverty Alleviation: A Comparison Analysis Between BAZNAS and LAZNAS 组织支持、Mustahiq微型企业发展与扶贫:BAZNAS与LAZNAS的比较分析

International Journal of Islamic Business and Economics (IJIBEC) Pub Date : 2021-11-27 DOI: 10.28918/ijibec.v5i2.3731

Budi Trianto, Evan Hamzah Muchtar, Ade Chandra, M. Masrizal, T. Sabiu

{"title":"Organizational Support, Mustahiq Micro-Business Development and Poverty Alleviation: A Comparison Analysis Between BAZNAS and LAZNAS","authors":"Budi Trianto, Evan Hamzah Muchtar, Ade Chandra, M. Masrizal, T. Sabiu","doi":"10.28918/ijibec.v5i2.3731","DOIUrl":"https://doi.org/10.28918/ijibec.v5i2.3731","url":null,"abstract":"This study aims to investigate whether the organizational support provided by BAZNAS and LAZNAS has a positive impact on the success of micro business development programs and poverty alleviation. The population in this study are mustahiq who have received an empowerment program from BAZNAS and LAZNAS with a total sample size are 89 mustahiq. Data were collected using a questionnaire with a Likert scale of 1 â€“ 5 and were analyzed using Path Analysis. The results of this study indicate that the organizational support provided by LAZNAS tends to be better when compared BAZNAS. This study also found an important fact that the mustahiq micro-business development program was able to alleviate poverty. The results of this study imply that to get a maximum result of mustahiq micro-business development, BAZNAS must evaluate and innovate the mustahiq micro-business development program. Meanwhile, LAZNAS must provide more optimum support for capital assistance and mentoring to get a maximum impact. This is the first study in comparing the micro-business development between BAZNAS and LAZNAS in Indonesia. ","PeriodicalId":112408,"journal":{"name":"International Journal of Islamic Business and Economics (IJIBEC)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126315910","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

Organizational Strategic Response in Implementing the Indonesian ISFAS 109 on Accounting for Zakat: Case of Amil Zakat Agency in Bali 执行印度尼西亚ISFAS 109关于天课会计的组织战略反应:以巴厘岛的阿米尔天课机构为例

International Journal of Islamic Business and Economics (IJIBEC) Pub Date : 2021-11-25 DOI: 10.28918/ijibec.v5i2.3641

Made Aristia Prayudi, H. Sofyani

{"title":"Organizational Strategic Response in Implementing the Indonesian ISFAS 109 on Accounting for Zakat: Case of Amil Zakat Agency in Bali","authors":"Made Aristia Prayudi, H. Sofyani","doi":"10.28918/ijibec.v5i2.3641","DOIUrl":"https://doi.org/10.28918/ijibec.v5i2.3641","url":null,"abstract":" \u0000This study addresses an issue of the alternative strategic responses, rather than compliance, to institutional pressure take by a public organization. This study aims to investigate why and how zakat management organizations strategically respond to comply or not to comply with the Indonesian Statement of Financial Accounting Standards of 109 (ISFAS 109) concerning Accounting for Zakat. This study was conducted in National Amil Zakat Agency in Bali, and it applies a case study method with interviews, observation, and document review as data collection techniques. The data were interactively analyzed by applying thematic analysis. The results showed that although a majority of the financial reporting processes could reflect the choice of acquiescence responses (compliance) to the ISFAS 109, other findings revealed the existence of non-compliance responses (compromise-balancing). These non-compliance responses were relating to the context of receiving non-halal funds and the related parties' transactions. It is also found that the existence of this non-compliance behavior can be attributed to the low level of both organizational dependence on its constituents and coercivity of the institutional pressure. This study contributes theoretically by revealing new findings of a significant role of powerful internal actor in shaping the organizational response to institutional pressure. Besides, it have practical implications on policy formulation by the Indonesian Accounting Association as a standard-setter body.","PeriodicalId":112408,"journal":{"name":"International Journal of Islamic Business and Economics (IJIBEC)","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123949315","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

Economic Recovery Program Post-Covid-19 at Modern Islamic Boarding Schools (Pesantren) 现代伊斯兰寄宿学校的新冠肺炎疫情后经济复苏计划(Pesantren)

International Journal of Islamic Business and Economics (IJIBEC) Pub Date : 2021-10-10 DOI: 10.47310/IARJBM.2021.V02I05.011

S. D. Astuti, H. Subagyo, R. A. Budiantoro

{"title":"Economic Recovery Program Post-Covid-19 at Modern Islamic Boarding Schools (Pesantren)","authors":"S. D. Astuti, H. Subagyo, R. A. Budiantoro","doi":"10.47310/IARJBM.2021.V02I05.011","DOIUrl":"https://doi.org/10.47310/IARJBM.2021.V02I05.011","url":null,"abstract":"The thing which needs to be considered in a pandemic is the economic sector recovery mechanism as a result of the Pembatasan Sosial Skala Besar policy, this research aims to build and develop an economic recovery program which is ideal for micro-businesses adopt especially pesantren in Semarang City, namely Smart Tren Program. This research uses an exploratory qualitative approach. Data sources were obtained through observation, interviews and literature studies. The implementation of the Smart Tren Program is expected to: (1) increase the trust of existing customers and gain new potential customers; (2) renew the application of sophisticated technology in marketing; (3) expand the market share of its superior products; (4) increasing the competitiveness of Islamic boarding schools in empowering the economy of the people. The success of this program will be determined by the seriousness of each stakeholder in carrying out this program in five stages, including: (1) data collection on the membership of Islamic boarding schools in Semarang City; (2) registering an account on the Smart Trends Program as a buyer and a seller; (3) the product curation to ensuring that the products to be displayed in the Smart Trends Program have good quality and clear and complete product information; (4) Searching, ordering, paying, and shipping products from the required pesantren business unit.","PeriodicalId":112408,"journal":{"name":"International Journal of Islamic Business and Economics (IJIBEC)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130566006","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

Determinants of Non-Performing Financing of Mortgage in Islamic Commercial Banks 伊斯兰商业银行抵押贷款不良融资的决定因素

International Journal of Islamic Business and Economics (IJIBEC) Pub Date : 2020-12-22 DOI: 10.28918/IJIBEC.V4I2.2725

Rofadatul Hasanah, D. F. Septiarini, Dian Filianti

{"title":"Determinants of Non-Performing Financing of Mortgage in Islamic Commercial Banks","authors":"Rofadatul Hasanah, D. F. Septiarini, Dian Filianti","doi":"10.28918/IJIBEC.V4I2.2725","DOIUrl":"https://doi.org/10.28918/IJIBEC.V4I2.2725","url":null,"abstract":" This study aims to determine the effect of Capital Adequacy Ratio, Return on Assets, BI 7-Day Rate, and Inflation towards Non-Performing Financing Mortgages in Islamic commercial banks in Indonesia. The population of this study is the Islamic commercial banks in the period 2015-2019. The sample used is a saturated sample, which uses all Islamic banks as research samples. This research uses a quantitative approach using time series data. All variables use the percentage of growth and show the results of the level stationary so that the technique used is Ordinary Least Square (OLS) regression analysis which is processed using E-Views 10 software. The results of this study indicate partially the Capital Adequacy Ratio and Return on Assets variables have a negative influence significant to Non-Performing Financing Mortgages. While BI 7-Day Rate and Inflation variables do not influence Non- Performing Financing Mortgages. Nonetheless, Capital Adequacy Ratio, Return on Assets, BI 7-Day Rate, and Inflation simultaneously have a significant effect on the Non-Performing Financing of Mortgages in Islamic commercial banks in Indonesia in the period 2015-2019.","PeriodicalId":112408,"journal":{"name":"International Journal of Islamic Business and Economics (IJIBEC)","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124969793","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

Human Capital Investment: Case State-Owned Banks and Sharia Banks 人力资本投资:案例国有银行和伊斯兰银行

International Journal of Islamic Business and Economics (IJIBEC) Pub Date : 2020-05-17 DOI: 10.28918/IJIBEC.V4I1.1979

M. Din, Ana Kadarningsih, H. Subagyo

{"title":"Human Capital Investment: Case State-Owned Banks and Sharia Banks","authors":"M. Din, Ana Kadarningsih, H. Subagyo","doi":"10.28918/IJIBEC.V4I1.1979","DOIUrl":"https://doi.org/10.28918/IJIBEC.V4I1.1979","url":null,"abstract":"The objective of study is to find the influence of company size, human capital investments, and leverage on financial performance. Case studies on State-Owned Banks and State-Owned Sharia Banks in Indonesia for the 2012-2018 period. The number of samples uses in the study were four State-Owned Banks and four State-Owned Sharia Banks in Indonesia. The samples of this study were the financial report that taken from the Indonesia Stock Exchange and the Indonesia Financial Service Authority with period 2012-2018. The analysis method for this research is linear regression methods, test of classic assumption, determinant coefficient, F-test, T-test. The findings show that the size and leverage variables have no significantly effect on financial performance in State-Owned Banks, while the human capital investments have a positive effect and significantly on financial performance. The results also show that human capital and leverage have no impact on financial performance in State-Owned Sharia Banks, but has size have significant effect on financial performance. Human capital investment was most variable that impact financial performance significantly in State-Owned Banks. Otherwise, size was the most significantly variable that effect financial performance in State-Owned Sharia Banks. The results show that the size and leverage variables have no significantly effect on financial performance in State-Owned Banks, while the human capital investments have positive effect and significantly on financial performance. The results also show that human capital and leverage have no significantly effect on financial performance in State-Owned Sharia Banks, but size have significantly effect on financial performance. Human capital investment is the most significant variable that influence financial performance in State-Owned Banks. Otherwise, size is the most significant variable that influence financial performance in State-Owned Sharia Banks.","PeriodicalId":112408,"journal":{"name":"International Journal of Islamic Business and Economics (IJIBEC)","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131060450","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: 2

The Effect of Islamic Work Ethics on Organizational Commitment, Job Satisfaction, and Turnover Intentions of Islamic Microfinance in Pekalongan 伊斯兰职业伦理对北卡隆岸伊斯兰小额信贷组织承诺、工作满意度和离职意向的影响

International Journal of Islamic Business and Economics (IJIBEC) Pub Date : 2020-05-17 DOI: 10.28918/IJIBEC.V4I1.1571

Siti Aminah Caniago, Denny Mustoko

{"title":"The Effect of Islamic Work Ethics on Organizational Commitment, Job Satisfaction, and Turnover Intentions of Islamic Microfinance in Pekalongan","authors":"Siti Aminah Caniago, Denny Mustoko","doi":"10.28918/IJIBEC.V4I1.1571","DOIUrl":"https://doi.org/10.28918/IJIBEC.V4I1.1571","url":null,"abstract":"The purpose of this research is to analyze the effect of Islamic work ethics on job satisfaction, turnover intentions and organizational commitment and its three dimensions: affective commitment, continuance commitment and normative commitment. This method of analysis used a simple regression to determine the relationship of independent variables and dependent variables. The analysis used descriptive analysis to present the main characteristic of the samples. Islamic work ethic used instrument developed by Ali, job satisfaction was measured by Dubinsky and Harley’s instruments, organizational commitment used instrument by Bozeman, Perrine, Meyer and the turnover intentions adapted by previous research, Home and Griffith. The collected data was tabulated and analyzed using softwareStatistical Pakage for the Social Sciences (SPSS)16.0. This research selects 10 Islamic microfinances in Pekalongan city. Results show that Islamic Work Ethic is positive significant related to job satisfaction, affective commitment, continuance commitment, normative commitment, and negative influence related to turnover intention variable. From this research, the application of Islamic Work Ethics was a solution to job satisfaction and organizational commitment and less contributes to turnover intention.","PeriodicalId":112408,"journal":{"name":"International Journal of Islamic Business and Economics (IJIBEC)","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126051882","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: 6

Highlighting the Links Between Islamic Accounting and the Cash Waqf 强调伊斯兰会计与现金兑付之间的联系

International Journal of Islamic Business and Economics (IJIBEC) Pub Date : 2019-11-10 DOI: 10.28918/ijibec.v3i2.1404

O. S. Saidu

引用次数: 3