Firna Flarestiana Akhirni Putri, Iwan Setiawan, Mia Lasmi Wardiyah
{"title":"Penerapan Sistem Informasi Akuntansi siklus Pembiayaan Mudharabah sebagai Pengendalian Internal pada BMT Rukun Abadi","authors":"Firna Flarestiana Akhirni Putri, Iwan Setiawan, Mia Lasmi Wardiyah","doi":"10.35448/jiec.v7i1.18162","DOIUrl":"https://doi.org/10.35448/jiec.v7i1.18162","url":null,"abstract":". Mudharabah funding is one of funding product that use collaboration agreement on BMT Rukun Abadi. BMT Rukun Abadi need accounting information system in every transaction, so that the distribution mudharabah funding process can run effectively and efficiently. Accounting information system is one internal control on BMT Rukun Abadi, so that every procedure is done agree with plans for reaching goals that have been set. The application of accounting information system still very simple, it can makes internal control can‟t be maximized. The purpose of this research are to know and to analyze: 1) Mudharabah funding procedure on BMT Rukun Abadi. 2) Accounting information system application on BMT Rukun Abadi. 3) Internal control procedure on BMT Rukun Abadi; and 4) Comfirmity accounting information system mudharabah funding cycle with the theory of accounting information system on BMT Rukun Abadi. This research use qualitative research method with descriptive analysis. The data used is primary data obtained from interview result, observasion and documentation, and secondary data obtained from literature riview. The result from this research shows that: 1) Procedure of mudharabah funding has been applicated well on BMT Rukun Abadi. 2) Accounting information system mudharabah funding cycle application on BMT Rukun Abadi already done, but the implementation is still very simple. 3) Internal control procedure on BMT Rukun Abadi has not been implemented optimally; and 4) Accounting information system mudharabah funding cycle on BMT Rukun Abadi already conformity with accounting information system theory.","PeriodicalId":228616,"journal":{"name":"Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114969823","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 Instrumen Kebijakan Makroprudensial Terhadap Likuiditas Bank Umum Syariah","authors":"Aisiyah Rahma, N. Nurbaiti, M. Syahbudi","doi":"10.35448/jiec.v7i1.19634","DOIUrl":"https://doi.org/10.35448/jiec.v7i1.19634","url":null,"abstract":": This research is to determine the effect of macroprudential instruments on the liquidity of Islamic commercial banks. The instruments used were Minimum Statutory Reserves (MSR) and Sharia Macroprudential Liquidity Buffer (MLB Sharia) as instruments that experienced changes in value during the study period. Liquidity is calculated using the Sharia Macroprudential Intermediation Ratio (Sharia MIR) instrument. This research uses a quantitative approach with secondary data sources. The type of data uses panel data with eViews 9 data processing software. The research sample consisted of six Islamic commercial banks in Indonesia, namely Bank Muamalat, BCA Syariah, Bank Victoria Syariah, Bank Panin Dubai Syariah, BJB Syariah, and BTPN Syariah with the 2018-2021 period. The study used panel data regression analysis, namely the random effect model. The results state that the MSR variable has a negative and significant effect on liquidity, the MLB Sharia variable has a positive and significant effect on liquidity and simultaneously the MSR and MLB Sharia variables have a significant effect on Islamic commercial bank liquidity.","PeriodicalId":228616,"journal":{"name":"Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124795289","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}
Siti Farika Nurul Awaliah, Nanih Suhartini, Isti Nuzulul Atiah
{"title":"Analisis Tingkat Kesehatan Bank Syariah Indonesia (BSI) Dengan Metode RGEC Pada Periode 2019-2022","authors":"Siti Farika Nurul Awaliah, Nanih Suhartini, Isti Nuzulul Atiah","doi":"10.35448/jiec.v7i1.19906","DOIUrl":"https://doi.org/10.35448/jiec.v7i1.19906","url":null,"abstract":": This study aims to determine the level of banking health at PT. Bank Syariah Indonesia during 2019-2022 based on the RGEC method consisting of risk profile, good corporate governance, earnings, and capital. The data collection method used is non-participant observation by means of documentation. Descriptive analysis techniques are guided by Bank Indonesia Circular Letter No. 13/24/DPNP concerning the Health Level Assessment of Commercial Banks. The results showed that PT. BSI's health level bank for the 2019 period is in the healthy category with a value of 83% being in the PK-2 composite predicate. This year was the beginning of the Covid-19 pandemic, but from the overall assessment and analysis carried out, it turned out that it did not have much effect on BSI's health level. In 2020-2022 BSI experienced an excellent level of health. That is 86% in PK-1 for 2020 and 91% in PK-1 for 2021 and 2022.","PeriodicalId":228616,"journal":{"name":"Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131190635","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":"Penerapan Transparansi Lembaga Pengelola Zakat (Studi Pada Lembaga Amil Zakat Dan Unit Pengelola Zakat Baznas Provinsi Banten)","authors":"Ahmad Fatoni, Muhamad Fakhrudin","doi":"10.35448/jiec.v7i1.20484","DOIUrl":"https://doi.org/10.35448/jiec.v7i1.20484","url":null,"abstract":"As an institution that manages social funds, transparency is something that must be met for the Amil Zakat Institution and the Zakat Management Unit. Public distrust of zakat management institutions is one of the causes of the gap between zakat potential and the realization of zakat collection in Banten Province. This study aims to analyze the implementation of the transparency of the Amil Zakat Institution and the Baznas Zakat Management Unit in Banten Province. This study used qualitative research methods. The results showed that the Amil Zakat Institute in Banten province had implemented financial transparency, management, and programs in zakat management activities. Similarly, the principles of transparency, accountability, effectiveness, and collaborative distribution have been applied by the Zakat Management Unit of Baznas Banten Province","PeriodicalId":228616,"journal":{"name":"Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114535657","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}
Eka Wahyu Hestya Budianto, Nindi Dwi Tetria Dewi, U. Abidin
{"title":"Pemetaan Penelitian Rasio Dana Pihak Ketiga (Dpk) Pada Perbankan Syariah Dan Konvensional: Studi Bibliometrik Vosviewer Dan Literature Review","authors":"Eka Wahyu Hestya Budianto, Nindi Dwi Tetria Dewi, U. Abidin","doi":"10.35448/jiec.v7i1.19887","DOIUrl":"https://doi.org/10.35448/jiec.v7i1.19887","url":null,"abstract":": This study aims to determine the research mapping regarding the Third Party Fund (TPF) ratio in Islamic and Conventional Banking using a mix-method approach, namely the VOSviewer bibliometric study and literature review. Data analysis techniques include: (1) mapping the distribution of journal publications around the TPF ratio; (2) mapping the results of the VOSviewer bibliometric visualization around the TPF ratio based on the number of clusters and their items; and (3) mapping research topics around the TPF ratio using a literature review study. The results showed that: (1) based on the distribution of journal publications, there were 628 journal publications regarding the TPF ratio; (2) based on the mapping of the VOSviewer bibliometric study, the network visualization results around the TPF ratio are divided into 6 clusters and 190 topic items; (3) based on the mapping of literature review studies, there are 5 topics around the TPF ratio. The implications and contributions of this research are to map research topics around TPF ratios in Islamic and Conventional Banking which are often or rarely researched by researchers so that they can be a reference for subsequent researchers.","PeriodicalId":228616,"journal":{"name":"Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120958034","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 NPF, FDR, Bank Size Dan Covid-19 Terhadap Pembiayaan UMKM Bank Umum Syariah Indonesia Periode 2018-2021","authors":"Fitri Anisa Nusa Putri, Muhammad Wakhid Mustofa","doi":"10.35448/jiec.v7i1.18966","DOIUrl":"https://doi.org/10.35448/jiec.v7i1.18966","url":null,"abstract":"MSME has a massive contribution for the national economic development. In order to expanse and strengthening of the MSME sector, Islamic Commercial Banks as a financial intermediary should consider some of main factors before distribute its financing to MSME sector. This study aims to identify and analyze the effect of NPF, FDR, Bank Size and Covid-19 on MSME Financing at Shariah Rural Banks in Indonesia in the priode of 2018-2021 both partially and simultaneously. This study uses a panel data approach where the data needed in this study are from 7 Indonesia Islamic Banks with 112 of total data. The results of this study indicates that FDR and Bank Size variables has a positive significant effect on MSMEs Financing at Shariah Rural Banks. Meanwhile, NPF and the dummy variable Covid-19 has no significant effet on MSMEs Financing at Shariah Rural Banks.","PeriodicalId":228616,"journal":{"name":"Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125200516","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}
Najmudin Najmudin, A. Ahyakudin, Elif Pardiansyah, Sujai Sujai, Puspita Maelani, Rasidah Novita Sari
{"title":"Pengetahuan dan Kesadaran Zakat; Implikasinya Terhadap Minat Karyawan Usaha Menengah Besar (UMB) untuk Membayar Zakat Pada BAZNAS","authors":"Najmudin Najmudin, A. Ahyakudin, Elif Pardiansyah, Sujai Sujai, Puspita Maelani, Rasidah Novita Sari","doi":"10.35448/jiec.v7i1.20114","DOIUrl":"https://doi.org/10.35448/jiec.v7i1.20114","url":null,"abstract":"","PeriodicalId":228616,"journal":{"name":"Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127354923","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":"Dampak Program PKPU Yogyakarta terhadap Kesejahteraan Usaha Mikro Kecil D.I. Yogyakarta dalam Perspektif Ekonomi Islam","authors":"Naili Qiyadatul Ulya, Krisnanda Krisnanda","doi":"10.35448/jiec.v6i2.16645","DOIUrl":"https://doi.org/10.35448/jiec.v6i2.16645","url":null,"abstract":"","PeriodicalId":228616,"journal":{"name":"Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122025875","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 Pembiayaan Konsumtif, Pembiayaan Modal Kerja dan Fee-Based Income Terhadap Profitabilitas BPRS BDW Yogyakarta","authors":"Mufti Alam Adha, Wahyuni Liya Kusumawardhani","doi":"10.35448/jiec.v6i2.16953","DOIUrl":"https://doi.org/10.35448/jiec.v6i2.16953","url":null,"abstract":"","PeriodicalId":228616,"journal":{"name":"Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125684853","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}
Najmudin Najmudin, Isti Nuzulul Atiah, Sujai Sujai
{"title":"Minat Milenial Kota Serang Dalam Berwakaf Uang Melalui Platform Digital Di Masa New Normal","authors":"Najmudin Najmudin, Isti Nuzulul Atiah, Sujai Sujai","doi":"10.35448/jiec.v6i2.17737","DOIUrl":"https://doi.org/10.35448/jiec.v6i2.17737","url":null,"abstract":"","PeriodicalId":228616,"journal":{"name":"Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121064426","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}