{"title":"Book Leverage in Islamic Banking in Indonesia","authors":"Intan Shaferi, Julia Safitri","doi":"10.21070/perisai.v5i2.1322","DOIUrl":"https://doi.org/10.21070/perisai.v5i2.1322","url":null,"abstract":"The purpose of this study is to examine how book leverage is in Islamic banks in Indonesia. The leverage book shows how the use of debt in Islamic banking. This study will give the results of how the lag leverage, profitability with the size of the company as the control have an effect on the book leverage of Islamic banking. This study uses Islamic banking data in Indonesia with a research period of four years, namely 2016-2019. This study used secondary data from Islamic banking and analyzed using regression. The results showed that there is an influence between lag leverage, profitability, and company size on the book leverage of Islamic banking in Indonesia.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116906736","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}
{"title":"Analisis Optimalisasi, Transparansi dan Efisiensi Pengelolaan Dana Zakat Pada Badan Amil Zakat Nasional (Baznas) Sidoarjo","authors":"Achmad Yusuf, Masruchin Masruchin","doi":"10.21070/perisai.v5i2.1539","DOIUrl":"https://doi.org/10.21070/perisai.v5i2.1539","url":null,"abstract":"Zakat is one of the pillars of philanthropy in Islam. In its management, of course, must carried out and comply with applicable laws. There are several zakat institutions in Indonesia, One of them is the National Amil Zakat Agency (Baznas). This research aims to see the extent to which the level of optimization, transparency and efficiency of zakat management at the Amil Agency National Zakat (Baznas) in Sidoarjo. Data collection techniques used in This study uses observation and interviews. The results of this research discussion areoptimization can be said to be quite optimal by utilizing human resources in the inside and outside Baznas to drive distribution optimization levels. Transparency has not been said to be maximal because there is no financial reporting to the public overall. The management efficiency in 2019 was 128.9%.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127769596","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}
{"title":"Pengaruh Omzet Usaha dan Nilai Jaminan Terhadap Kelancaran Pengembalian Pembiayaan Murabahah pada UMKM di BMT (The Effect of Turnover and Collateral Value on The Smooth Repayment of Murabahah Financing for MSME Customers)","authors":"N. Azizah, R. F. Kaban, Puji Hadiyati","doi":"10.21070/perisai.v4i2.902","DOIUrl":"https://doi.org/10.21070/perisai.v4i2.902","url":null,"abstract":"This study aims to determine the effect of turnover and collateral value on the smooth repayment of murabahah financing for MSME customers at BMT At-Taqwa Kemanggisan. This study uses quantitative methods with primary obtained data by interviews with BMT and secondary obtained data from annual report of BMT debtors. The research method used purposive sampling with sample of 286 debtors and the data is processed by STATA application version 14.2. The results show that the variables of turnover and collateral value simultaneously effect the smooth repayment of murabahah financing with a significance value of 0.0000. Meanwhile with the partial test only the turnover variable has effect on the smooth repayment of murabaha financing with significance value 0.023.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129427839","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}
{"title":"Pengaruh Financial Technology Terhadap Perbankan Syariah: Pendekatan ANP-BOCR (The Influence of Financial Technology on Islamic Banking: ANP-BOCR Approach)","authors":"H. Muhammad, N. P. Sari","doi":"10.21070/perisai.v4i2.868","DOIUrl":"https://doi.org/10.21070/perisai.v4i2.868","url":null,"abstract":"The objective of this study was to examine the influence of financial technology (FinTech) on Islamic banking from the aspects of benefit, opportunity, cost and risk (BOCR). The research data were obtained through in-depth interviews and questionnaires from respondents which consisted of experts from academia, FinTech practicioners, Islamic banking practitioners and financial services authorities who were chosen by purposive sampling. The data analysis method of this research was Analytical Network Process (ANP) with the BOCR network structure approach. The results show that based on the priority aspects of the respondents' answers, rapid development of the FinTech industry provides positive opportunities for Islamic banking to implement strategic cooperation with the FinTech industry as a customer-oriented integral part.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115763167","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}
{"title":"Pengaruh Citra Merek dan Kepercayaan Terdahap Loyalitas Nasabah Bank Syariah di Sidoarjo (The Influence of Brand Image and Trust on Sharia Bank Customer Loyalty in Sidoarjo)","authors":"M. A. Mukminin, F. Latifah","doi":"10.21070/perisai.v4i1.525","DOIUrl":"https://doi.org/10.21070/perisai.v4i1.525","url":null,"abstract":"One of the marketing strategies at Islamic banks is by building a company's brand image and customer trust to gain customer loyalty. The focus of this research is to show the relationship between brand image, trust and loyalty of Syariah bank customers in Sidoarjo. This study uses a random sampling technique with 100 customers of Islamic banks domiciled in Sidoarjo and at least have become customers of Islamic banks within one year. The analytical method used in this study is a multiple linear regression test and hypothesis testing using IBM SPSS 25 software. The results of this study indicate that if there is an increase in brand image and customer trust will also have an impact on increasing the level of customer loyalty. There is a partial influence of brand image on loyalty and between trust in loyalty, and there is a simultaneous relationship between brand image and trust in customer loyalty of Islamic banks in Sidoarjo. \u0000 ","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131992456","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}
{"title":"Pertimbangan Dewan Syariah Nasional dalam Menetapkan Fatwa Akad Transaksi Syariah di Indonesia (National Sharia Council Considerations in Establishing Fatwa Sharia Transaction Agreements in Indonesia)","authors":"M. A. Rasyid, Efri Syamsul Bahri","doi":"10.21070/perisai.v3i2.2020","DOIUrl":"https://doi.org/10.21070/perisai.v3i2.2020","url":null,"abstract":"The National Sharia Council of the Indonesian Ulema Council (DSN MUI) is an independent institution that plays a role in providing sharia lawyer arrangements. DSN MUI makes a fatwa to regulate the process of asset turnover in community life. DSN MUI formulates the consideration of fatwa akad sharia transaction using the concept of scientific method based on the guidance of fiqh scholars. This study aims to describe the consideration of DSN MUI in determining the fatwa of sharia transaction contracts. Based on this study, the consideration of fatwa akad Islamic transactions aims to benefit the people using the concept of nash qath'i approach refers to Al-Qur'an and Al-Hadist. Consideration in determining fatwas based on benefits and impacts that will occur when a fatwa is determined or not determined.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126067016","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}
F. Fahrurrozi, Cici' Wilantini, Novita Tri Buana Dewi
{"title":"Tantangan Keuangan Islam dI Era Globalisasi (Islamic Finance Challenge in the Era of Four Point Zero)","authors":"F. Fahrurrozi, Cici' Wilantini, Novita Tri Buana Dewi","doi":"10.21070/perisai.v3i2.2627","DOIUrl":"https://doi.org/10.21070/perisai.v3i2.2627","url":null,"abstract":"Globalization is a worid development that removes boundaries that make communication or interaction between countries difficult for one another. With globalization everything will be easier to do. From the economic aspect, globalization is able to make an investor easily invest their funds in oither countries. For this convenience, it triggers fraud that might be carried out by people who are not responsible especially in Islamic finance. Where islamic finance is a financial cycle that cannot be interfered with by unclean funds or unclear origins. So globalization is also a new challenge for islamic finance itself.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128999592","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}
{"title":"Capital Structure, Business Risk and Corporate Performance (Case Study on Construction and Real Estate Sector)","authors":"S. Sutrisno","doi":"10.21070/perisai.v3i2.2670","DOIUrl":"https://doi.org/10.21070/perisai.v3i2.2670","url":null,"abstract":"The purpose of this study is to examine the effect of capital structure and business risk on corporate performance. This study also examined the effect of non debt tax shield (NDTS) and sales growth (SG) on corporate performance with firm size (SIZ) as a control variable. Corporate performance is measured by return on assets (ROA), while capital structure is measured by debt to equity ratio (DER), and business risk meausred by degree of operating leverage (DOL). The population in this study is a company engaged in the construction and real estate sector that listed on the Indonesia Stock Exchange. The samples taken were 32 companies with purposive sampling. observations period for 3 years (2015-2017). Data is processed using ordinary least square (OLS). The results showed on the significance level 0.10, capital structure (DER) had a significant but negative effect on corporate performance. Business risk (DOL) and sales growth (SG) have a significant and positive effect on performance. While non debt tax shield (NDTS) and firm size (SIZ) have no significant effect on corporate performance","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121703912","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}
{"title":"Pilar-pilar Keunggulan Kompetitif: Sebuah Pandangan Berbasis Sumber Daya (Competitive Advantage Pillars: A View Based Resource)","authors":"Dede Hertina, Mohamad Bayu Herdiawan Hidayat","doi":"10.21070/perisai.v3i2.2623","DOIUrl":"https://doi.org/10.21070/perisai.v3i2.2623","url":null,"abstract":"This article describes the economic activities that underlie a resource-based view of competitive advantage and integrate existing perspectives into a model of saving from resources and company performance. The essence of this model are the four conditions that underlie sustainable competitive advantage, all of which must be met. These include superior resources (heterogeneity in an industry), ex post limits to competition, imperfections in resource mobility, and limits before competition (ex ante limits to competition). In the concluding section, application models are discussed both for single business strategies and corporate strategies.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130292870","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}
{"title":"Ekosistem Bisnis Wisata Halal dalam Perspektif Maqasid Syariah (Halal Tourism Business Ecosystem in the Maqasid Syariah Perspective)","authors":"Lucky Nugroho, W. Utami, C. Doktoralina","doi":"10.21070/perisai.v3i2.1964","DOIUrl":"https://doi.org/10.21070/perisai.v3i2.1964","url":null,"abstract":"Tujuan dari penelitian ini adalah memberikan masukkan kepada para pemangku kepentingan terkait dengan strategi ekosistem bisnis wisata halal dalam perspektif syariah. Penelitian ini adalah konspetual paper dengan menggunakan metode kualitatif yang didukung kajian-kajian pustaka untuk menjelaskan fenomena yang terjadi dengan pembatasan pertanyaan penelitian (1) Apa yang dimaksud dengan Maqasid Syariah?; (2) Apa yang dimaksud dengan strategi ekosistem bisnis?; (3) Bagaimana meningkatkan daya saing pariwisata di Indonesia melalui ekosistem bisnis wisata halal?. Sesuai dengan tujuan pemerintah, yaitu menjadikan Indonesia sebagai pusat keuangan syariah dan potensi mayoritas Muslim Indonesia, maka ekosistem bisnis wisata halal dapat dijadikan salah satu strategi prioritas program pemerintah untuk menarik wisatawan mancenagera datang ke Indonesia melalui peningkatan layanan dan infrastruktur yang berlandaskan prinsip maqasid syariah. ","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130381274","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}