Journal of Islamic Economics Lariba最新文献_第4页

Determinants of the Effectiveness of the Islamic Insurance Industry Spin-Off Implementation in Indonesia with the Analytical Hierarchy Process Approach 基于层次分析法的印尼伊斯兰保险业分拆实施有效性的决定因素

Journal of Islamic Economics Lariba Pub Date : 2022-12-24 DOI: 10.20885/jielariba.vol8.iss2.art7

Erny Arianty, Akhmad Khabibi

{"title":"Determinants of the Effectiveness of the Islamic Insurance Industry Spin-Off Implementation in Indonesia with the Analytical Hierarchy Process Approach","authors":"Erny Arianty, Akhmad Khabibi","doi":"10.20885/jielariba.vol8.iss2.art7","DOIUrl":"https://doi.org/10.20885/jielariba.vol8.iss2.art7","url":null,"abstract":"This study aims to analyze the factors that have the highest level of importance in realizing the spin-off implementation of the Sharia Insurance Industry. The method used is qualitative with an Analytical Hierarchy Process (AHP) approach. Data were obtained from FGDs and AHP questionnaires with informants from AASI, the sharia life and general insurance industry, the Sharia Supervisory Board, the government, and regulators. The research results show that the clarity of policy, or spin-off criteria, has the highest importance. The sub-criteria with the highest level of importance is the clarity in value of tabarru funds which is 50% of the parent fund. The next factor is the actual practice in the industry and the function of monitoring and supervision, respectively. The factors that have the highest level of importance in realizing spin-off effectiveness are the relaxation of a specific aspect and the action of the industry, whether to continue or postpone the spin-off. These aspects include the implementation of tax relief based on the book value of the company's assets, relaxation in reducing costs that occur during and after the spin-off until the SBU is stable and independent, policies related to bank assurance, and policies related to capital. The research implication for industry and regulation considers determining integrated and coordinated efforts to achieve an effective spin-off implementation. The limitation of this research is in determining the factors not based on sub-criteria but the factors as a whole. The novelty of this research is in determining the topic and method, namely analyzing the most dominant factors to realize effectiveness with the AHP method.","PeriodicalId":134690,"journal":{"name":"Journal of Islamic Economics Lariba","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131193537","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

Impact of Islamic Financing on Working Capital Management of Micro, Small, and Medium Enterprises in Tanjungpinang City, Indonesia 伊斯兰融资对印尼丹戎槟榔市中小微企业营运资金管理的影响

Journal of Islamic Economics Lariba Pub Date : 2022-12-24 DOI: 10.20885/jielariba.vol8.iss2.art5

引用次数: 1

Effectiveness of Online Zakat during the Covid-19 Pandemic by Amil Zakat Institutions in Boyolali, Indonesia 在新冠疫情期间，印尼博约拉利阿米尔天课机构开展在线天课的效果

Journal of Islamic Economics Lariba Pub Date : 2022-12-24 DOI: 10.20885/jielariba.vol8.iss2.art6

Lukmanul Hakim, Anggara Indra Setyaningsih

{"title":"Effectiveness of Online Zakat during the Covid-19 Pandemic by Amil Zakat Institutions in Boyolali, Indonesia","authors":"Lukmanul Hakim, Anggara Indra Setyaningsih","doi":"10.20885/jielariba.vol8.iss2.art6","DOIUrl":"https://doi.org/10.20885/jielariba.vol8.iss2.art6","url":null,"abstract":"Zakat is the third pillar of Islam that should be fulfilled for Muslims and has a high worship value in Allah SWT. The existence of this zakat can alleviate poverty and increase state income if a country can optimize the collection of zakat funds. One way to optimize the collection is to use digital technology. At this time, the amil zakat institution has harnessed the complexity of digital technology to collect zakat funds online. This study aims to determine the effectiveness of online zakat and which amil zakat institution is more efficient in using online zakat, specifically at the amil zakat institutions: BAZNAS Boyolali, LAZISMU Boyolali, and LAZ Harapan Umat Boyolali. The research used is a type of qualitative research. The data is derived from primary sources such as interviews and documentation and secondary sources such as scientific articles. The results of this study show that online zakat is quite effective to use, as evidenced by the percentage increase in funds from 2019-2021. BAZNAS Boyolali increased by 15.9%, LAZISMU Boyolali increased by 118%, and LAZ Harapan Umat Boyolali increased by 91%. Additionally, it can be demonstrated by the fewest flaws and complaints about Online zakat. It can provide convenience for muzakki to pay zakat wherever and whenever. The most popular online zakat payment option is WhatsApp for individuals and payroll for ASN or other private employees.","PeriodicalId":134690,"journal":{"name":"Journal of Islamic Economics Lariba","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124370095","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: 1

Amil Zakat Institutions Performance Analysis During the Covid-19 Pandemic: Studies in Indonesia, Singapore, and England 2019冠状病毒病大流行期间的机构绩效分析:在印度尼西亚、新加坡和英国的研究

Journal of Islamic Economics Lariba Pub Date : 2022-11-17 DOI: 10.20885/jielariba.vol8.iss2.art2

Abd. Akram H, Tettet Fitrijanti, Dini Rosdini

{"title":"Amil Zakat Institutions Performance Analysis During the Covid-19 Pandemic: Studies in Indonesia, Singapore, and England","authors":"Abd. Akram H, Tettet Fitrijanti, Dini Rosdini","doi":"10.20885/jielariba.vol8.iss2.art2","DOIUrl":"https://doi.org/10.20885/jielariba.vol8.iss2.art2","url":null,"abstract":"The Amil Zakat Institution is required to have efficient and effective performance, especially during the Covid-19 health crisis. This study aims to measure the performance of amil zakat institutions in Indonesia, Singapore, and England based on the efficiency level with the Data Envelopment Analysis approach and the level of effectiveness with the Allocation to Collection Ratio approach. The efficiency level of amil institutions was measured using the Data Envelopment Analysis method, the non-parametric statistical approach used in calculating the relativity of efficiency. The software used to measure Data Envelopment Analysis is DEAP 2.1. The results of efficiency measurements based on the Data Envelopment Analysis showed that Dompet Dhuafa, Majlis Ugama Islam Singapore (MUIS), and the National Zakat Foundation (NZF) achieved optimal and efficient performance during the Covid-19 pandemic (in 2020), but experienced inefficiency before the Covid-19 pandemic in 2017 (Dompet Dhuafa), 2018 (Dompet Dhuafa & NZF), and 2019 (MUIS). If assessed based on effectiveness in channeling funds using the Allocation to Collection Ratio, Dompet Dhuafa, Majlis Ugama Islam Singapore, and the National Zakat Foundation achieved effective values both before and during the Covid-19 pandemic.","PeriodicalId":134690,"journal":{"name":"Journal of Islamic Economics Lariba","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128358366","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: 1

Comparison of Rahn Contract from the Perspective of Islamic Law and Indonesian Guarantee Law 伊斯兰法与印尼担保法视域下的拉恩合同比较

Journal of Islamic Economics Lariba Pub Date : 2022-11-17 DOI: 10.20885/jielariba.vol8.iss2.art1

Aang Asari, Muhammad Firdaus

{"title":"Comparison of Rahn Contract from the Perspective of Islamic Law and Indonesian Guarantee Law","authors":"Aang Asari, Muhammad Firdaus","doi":"10.20885/jielariba.vol8.iss2.art1","DOIUrl":"https://doi.org/10.20885/jielariba.vol8.iss2.art1","url":null,"abstract":"Pawn is an accessory contract or a complementary contract to the debt and receivable contract. The definition of a pawn is a guarantee delivery contract from a person who owes a debt to a person who is in debt with an item that has economic value. This paper provides an overview of the comparison between pawning in positive law in the Civil Code and pawning contained in Islamic law. The purpose of this paper is to identify, know, understand, and examine the specific differences between pawn contracts in Islamic law and Indonesian positive law. So that readers can map out the comparison of the two pawn contract theories. The method used in this paper is a qualitative approach. The type used in writing this article is library research. The author examines, observes and looks for data from reference books that can be accounted for. The result of the research in this paper is that the term pawn in Islamic law is called ar-rahn. The difference between rahn and pawn in positive law, among others, is regarding the maintenance of the collateral. In Islamic law the pawnbroker is not subject to the term interest or additional costs outside the pawn agreement, but there is only an additional maintenance fee for the collateral. Whereas in positive law, in addition to the cost of maintaining goods, there is also an additional cost called 'interest' that must be borne by the lender. In Islamic law collateral goods are not limited to movable goods, but also immovable goods, while in positive law the collateral object is only limited to movable goods.","PeriodicalId":134690,"journal":{"name":"Journal of Islamic Economics Lariba","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124840247","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: 1

The Application of Al-Wakalah bil Ujrah Contract on Unit Link Insurance According to DSN-MUI Fatwa No. 52 2006: A Case Study of PRUlink Syariah Generasi Baru

Journal of Islamic Economics Lariba Pub Date : 2022-10-25 DOI: 10.20885/jielariba.vol8.iss1.art15

Fadhila Sukur Indra, Sahira Sajjadia Luthia, Andini Rachmawati, Arif Dian Santoso, Devid Frastiawan Amir Sup

{"title":"The Application of Al-Wakalah bil Ujrah Contract on Unit Link Insurance According to DSN-MUI Fatwa No. 52 2006: A Case Study of PRUlink Syariah Generasi Baru","authors":"Fadhila Sukur Indra, Sahira Sajjadia Luthia, Andini Rachmawati, Arif Dian Santoso, Devid Frastiawan Amir Sup","doi":"10.20885/jielariba.vol8.iss1.art15","DOIUrl":"https://doi.org/10.20885/jielariba.vol8.iss1.art15","url":null,"abstract":"Insurance makes the fund prepared accurately when problems or disasters occur without predictions. Also, in sharia insurance, there is al-wakalah bil ujrah which is used to give authority to manage the premium collected funds so that they can be useful and develop. This study aims to determine how the application of the al-wakalah bil ujrah contract on PRULink Syariah Generasi Baru at PT Prudential Indonesia. Then, to find out the level of validity according to the Fatwa DSN-MUI No: 52/DSN-MUI/III/2006 concerning al-Wakalah bil Ujrah Contract on Sharia Insurance and Reinsurance. This study uses a qualitative method in field research and a descriptive analysis approach. Data collection was carried out through field observations, interviews with related sources, and documentation which was analyzed using the measurement tool to DSN-MUI Fatwa No: 52/DSN-MUI/III/2006. The results shows that Prudential Syariah Yogyakarta Branch sufficiently met the criteria set by the DSN-MUI Fatwa No: 52/DSN-MUI/III/2006 concerning al-wakalah bil ujrah Contract on Sharia Insurance and Reinsurance. All provisions are written and explained at the beginning of the contract, although not all mechanisms are included in the company standard, such as the accuracy of the allocation of investment funds that distributed to the stock market, the criteria for insurance participants who do not meet the requirements surplus sharing and the lack of transparency in the management of tabarru' funds.","PeriodicalId":134690,"journal":{"name":"Journal of Islamic Economics Lariba","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130277935","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: 4

Halal Cryptocurrency Model Under the Maqashid Al-Shari’ah Scheme Maqashid Al-Shari 'ah方案下的清真加密货币模型

Journal of Islamic Economics Lariba Pub Date : 2022-10-19 DOI: 10.20885/jielariba.vol8.iss1.art14

Mohammad Farid Fad, Ali Imron

引用次数: 2

Impact of Investor Sentiment, Exchange Rates, and Foreign Capital Flow on Jakarta Islamic Index Stock Returns 投资者情绪、汇率和外国资本流动对雅加达伊斯兰指数股票收益的影响

Journal of Islamic Economics Lariba Pub Date : 2022-10-15 DOI: 10.20885/jielariba.vol8.iss1.art13

Rizal Ansari, Tulasmi, Sawitri, Article Info

引用次数: 0

Measuring Financial Efficiency of Insurance Companies in Indonesia Using Stochastic Frontier Analysis Approach 用随机前沿分析方法衡量印尼保险公司的财务效率

Journal of Islamic Economics Lariba Pub Date : 2022-09-24 DOI: 10.20885/jielariba.vol8.iss1.art12

Nur Kholis, Yunita Nur Afifah

{"title":"Measuring Financial Efficiency of Insurance Companies in Indonesia Using Stochastic Frontier Analysis Approach","authors":"Nur Kholis, Yunita Nur Afifah","doi":"10.20885/jielariba.vol8.iss1.art12","DOIUrl":"https://doi.org/10.20885/jielariba.vol8.iss1.art12","url":null,"abstract":"This paper aims to analyze the efficiency value and compare the efficiency ratio between sharia insurance and conventional insurance companies, both life insurance and general insurance in Indonesia, for 2018-2020. The research applies the Stochastic Frontier Analysis (SFA) method, which uses total capital and expenses as input variables, and total income as output variables. The efficiency values of Islamic and conventional insurance companies' results were compared using an independent sample t-test statistical test. The population of this research is all Islamic and conventional insurance companies listed on the website of the Financial Services Authority (OJK). The sample used is 19 sharia insurance companies (15 life insurance companies and four general insurance companies). The sample of conventional insurance is 23 companies (22 life insurance companies and one general insurance company). The results showed that the efficiency value of Islamic insurance companies (0.6549) was 0.0697 lower than conventional insurance (0.7246). It can be concluded that the efficiency of conventional insurance is better than Islamic insurance. Islamic insurance management capabilities are lower than conventional insurance companies’ management capabilities.","PeriodicalId":134690,"journal":{"name":"Journal of Islamic Economics Lariba","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129087538","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

Efficiency in Islamic and Conventional Banking in Indonesia 印度尼西亚伊斯兰和传统银行的效率

Journal of Islamic Economics Lariba Pub Date : 2022-09-08 DOI: 10.20885/jielariba.vol8.iss1.art11

Faiza Husnayeni Nahar, Mufti Alam Adha, Rofiul Wahyudi

引用次数: 2