Invest Journal of Sharia & Economic Law最新文献

Zakat for Disabilities 残疾人天课

Invest Journal of Sharia & Economic Law Pub Date : 2024-05-21 DOI: 10.21154/invest.v4i1.8783

Muhammad Fiqih, Rizqi Chandra, Muhammad Rizky Siddiq

引用次数: 0

Budgeting From an Islamic Green Economy Perspective in Local Development 从伊斯兰绿色经济视角编制地方发展预算

Invest Journal of Sharia & Economic Law Pub Date : 2023-12-09 DOI: 10.21154/invest.v3i2.7542

Yutisa Tri Cahyani, Lukman Santoso, Sukron Ma’mun

引用次数: 0

Reflection of Local Wisdom Values behind Accounting Practices in Tumbilotohe Culture Tumbilotohe 文化中会计实践背后的地方智慧价值体现

Invest Journal of Sharia & Economic Law Pub Date : 2023-12-09 DOI: 10.21154/invest.v3i2.7585

M. Thalib, Bobby Briando

{"title":"Reflection of Local Wisdom Values behind Accounting Practices in Tumbilotohe Culture","authors":"M. Thalib, Bobby Briando","doi":"10.21154/invest.v3i2.7585","DOIUrl":"https://doi.org/10.21154/invest.v3i2.7585","url":null,"abstract":"This study explores the integration of local wisdom into accounting practices in the Tumbilotohe culture, framed within an Islamic paradigm and using an Islamic ethnomethodological approach. Data were collected through structured interviews, passive participant observation, and documentary analysis using a qualitative methodology. These were analyzed through the stages of charity, knowledge, faith, revelation information, and courtesy. The findings reveal that the Tumbilotohe Implementation Committee self-funded its activities through accounting practices that are deeply intertwined with values of sincerity, struggle, and sacrifice that are emblematic of the Gorontalo tribe's cultural and Islamic traditions. Central to these traditions is the vow \"batanga pomaya, nyawa podungalo\" (the self is devoted, life is at stake), which is part of the \"Paduma\" - five sacred agreements symbolizing the tribe's commitment to their land, including prioritizing religion, glorifying the land, devoting oneself to the land, sacrificing property, and risking life. The study concludes that accounting practices in the Tumbilotohe cultural celebration transcend mere financial transactions and are significantly influenced by local wisdom and religious values. This reflects the community's commitment to preserving their culture and embodying Paduma principles in organizing and defending their heritage, and provides a nuanced understanding of the role of cultural and religious values in shaping accounting practices in the Gorontalo community.","PeriodicalId":315914,"journal":{"name":"Invest Journal of Sharia & Economic Law","volume":"455 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138983078","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

Digital Transformation of Bank Syariah Indonesia Services and Its Impact on Financial Inclusion 印度尼西亚伊斯兰银行服务的数字化转型及其对金融包容性的影响

Invest Journal of Sharia & Economic Law Pub Date : 2023-12-08 DOI: 10.21154/invest.v3i2.6977

Muhamad Abdulloh

{"title":"Digital Transformation of Bank Syariah Indonesia Services and Its Impact on Financial Inclusion","authors":"Muhamad Abdulloh","doi":"10.21154/invest.v3i2.6977","DOIUrl":"https://doi.org/10.21154/invest.v3i2.6977","url":null,"abstract":"Islamic financial inclusion is the openness of providing access and use of a variety of convenient and affordable financial services by sharia. In supporting the realization of the Sharia financial inclusion target and the Indonesian Sharia Banking Development Roadmap (RPSI) for 2020-2025, Bank Syariah Indonesia strives for customer convenience and comfort by providing access to various products and services digitally. The research method uses a type of qualitative descriptive research with a library research method. The types of data used are primary data and secondary, primary data obtained from BSI's official website and result reports, secondary data obtained from other people's research, documentation data, and studies relevant to this study. The purpose of the study was to determine 1) the level of financial literacy index and Islamic financial inclusion index in Indonesia. 2) to recognize Bank Syariah Indonesia's efforts in seeking Sharia financial inclusion targets and the Indonesian Sharia Banking Development Roadmap (RPSI) for 2020-2025. The results showed that the level of Islamic financial literacy and inclusion index in 2022 increased to 9.14% and 12.12% from the previous 8.93% and 9.10%","PeriodicalId":315914,"journal":{"name":"Invest Journal of Sharia & Economic Law","volume":"553 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139011088","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 Corporate Social Responsibility Effect on Financial Performance and Reputation In OJK-Listed Banks 伊斯兰企业社会责任对日本海外上市银行财务业绩和声誉的影响

Invest Journal of Sharia & Economic Law Pub Date : 2023-12-07 DOI: 10.21154/invest.v3i2.5991

Jihan Dwi Rizwanti, Lu’lu’ Il Maknuun, Rahman Yusri Aftian

{"title":"Islamic Corporate Social Responsibility Effect on Financial Performance and Reputation In OJK-Listed Banks","authors":"Jihan Dwi Rizwanti, Lu’lu’ Il Maknuun, Rahman Yusri Aftian","doi":"10.21154/invest.v3i2.5991","DOIUrl":"https://doi.org/10.21154/invest.v3i2.5991","url":null,"abstract":": This study investigates the impact of Islamic Corporate Social Responsibility (ICSR) on financial performance and corporate reputation in the context of Islamic commercial banks in Indonesia. Specifically, it examines how ICSR affects return on assets (ROA) and return on equity (ROE) as indicators of financial performance and deposits from customers (DPK) as a measure of firm reputation. The research uses data from the annual reports of nine Shariah commercial banks over five years, from 2015 to 2019. The results show that ICSR does not significantly affect ROA, indicating a limited impact on banks' asset-based financial performance. However, ICSR has a positive effect on ROE, suggesting that it enhances investor confidence and contributes positively to equity-based financial performance. In contrast, the study concludes that ICSR does not have a significant impact on corporate reputation, suggesting the complexity of factors that influence public perception beyond ICSR activities. This research provides valuable insights into the differential impact of ICSR on different dimensions of Islamic commercial banks' performance and highlights potential areas for further research in the field of corporate social responsibility and financial management in the Islamic banking sector.","PeriodicalId":315914,"journal":{"name":"Invest Journal of Sharia & Economic Law","volume":"135 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139011653","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

Does Service Innovation, Reputation Risk, and Word of Mouth Impact Customer Behavior in Choosing Islamic Banking? An Empirical Evidence in Indonesia 服务创新、声誉风险和口碑是否会影响客户选择伊斯兰银行的行为？印度尼西亚的经验证据

Invest Journal of Sharia & Economic Law Pub Date : 2023-12-07 DOI: 10.21154/invest.v3i2.7092

Ipuk Widayanti

引用次数: 0

The Influence of Argument Quality and Information Richness on Trust in Halal Cosmetic Reviews 论证质量和信息丰富度对清真化妆品评论信任度的影响

Invest Journal of Sharia & Economic Law Pub Date : 2023-12-07 DOI: 10.21154/invest.v3i2.7113

Aufa Aviska Rahma Haryono, Fitriah Dwi Susilowati, Lena Mardiana, Febrina Rahmatika, Resy Nur Rohmah

{"title":"The Influence of Argument Quality and Information Richness on Trust in Halal Cosmetic Reviews","authors":"Aufa Aviska Rahma Haryono, Fitriah Dwi Susilowati, Lena Mardiana, Febrina Rahmatika, Resy Nur Rohmah","doi":"10.21154/invest.v3i2.7113","DOIUrl":"https://doi.org/10.21154/invest.v3i2.7113","url":null,"abstract":"In the digital age, halal cosmetic products are becoming increasingly popular. Online reviews play an important role in consumers' purchasing decisions, as they cannot see and check the quality of the products directly, but only through the screens of their gadgets. Under Islamic law, the consumption of halal cosmetics is not only obligatory but also a lifestyle choice. The purpose of this study was to examine the effect of argument quality and information richness on perceptions of information quality and trustworthiness of halal product reviews on the Shopee platform. We utilized a survey design involving 120 participants and applied ANOVA with a regression approach for analysis. Our results show that argument quality and information richness have a positive impact on perceived information quality. Furthermore, perceived information quality positively affects trust in halal product reviews. The results highlight the importance of providing high quality arguments and information in online reviews to increase consumer trust in halal cosmetic products. Furthermore, this study highlights the role of the Shopee platform in shaping consumer perceptions of online reviews, especially in the context of halal cosmetics. Marketers can use these findings to enhance their brand credibility and increase consumer trust through high-quality online product reviews. This study is useful for muslim marketers so that they can increase sales by motivating consumers to provide quality reviews that can be adopted by other consumers.","PeriodicalId":315914,"journal":{"name":"Invest Journal of Sharia & Economic Law","volume":"33 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138983559","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

Shariah Framework Based on Qualities of Shariah Scholars Towards Islamic Fatwa Shopping in Nigeria 基于伊斯兰教法学者素质的伊斯兰教法框架，促进尼日利亚的伊斯兰教法购物

Invest Journal of Sharia & Economic Law Pub Date : 2023-12-07 DOI: 10.21154/invest.v3i2.6498

Umar Musa Yakasai, Tijjani Muhamad

{"title":"Shariah Framework Based on Qualities of Shariah Scholars Towards Islamic Fatwa Shopping in Nigeria","authors":"Umar Musa Yakasai, Tijjani Muhamad","doi":"10.21154/invest.v3i2.6498","DOIUrl":"https://doi.org/10.21154/invest.v3i2.6498","url":null,"abstract":"This study examines the characteristics of Islamic scholars in issuing fatwas, highlighting concerns that financial institutions may seek fatwas aligning with their profit-driven motives, potentially contradicting Islamic principles. Focusing on Nigeria, it assesses the qualifications of advisors and supervisors in Islamic financial institutions and examines their link to the issuance of fatwas. Gathering insights from 250 randomly selected Shariah scholars and students, the research employs structural equation modeling (SEM) for analysis. The reliability of survey responses was assessed using a 5-point Likert scale. The consistency of the data was verified using mean-variance extracted, composite reliability, and Cronbach's alpha. SEM was used to assess the relationship between scholars' qualifications and the issuance of fatwas. The results underscore the importance of attributes such as knowledge, piety, sincerity, honesty, and legal responsibility in the issuance of fatwas, reflecting broader concerns about fatwa shopping. The study's scope was limited to Nigeria, focusing on scholars' perceptions of fatwa shopping","PeriodicalId":315914,"journal":{"name":"Invest Journal of Sharia & Economic Law","volume":"35 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138983970","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 Relevance of Monzer Kahf's Views on Islamic Banking in Indonesia Monzer Kahf关于印尼伊斯兰银行的观点的相关性

Invest Journal of Sharia & Economic Law Pub Date : 2023-07-01 DOI: 10.21154/invest.v3i1.5875

Buana Handa Wijaya, Akbar Dzukha Asyiqin, Sherly Marno Rahayu

{"title":"The Relevance of Monzer Kahf's Views on Islamic Banking in Indonesia","authors":"Buana Handa Wijaya, Akbar Dzukha Asyiqin, Sherly Marno Rahayu","doi":"10.21154/invest.v3i1.5875","DOIUrl":"https://doi.org/10.21154/invest.v3i1.5875","url":null,"abstract":"This article aims to analyze the relevance of Monzer Kahf's view of Islamic banking to the development of Islamic banking in Indonesia, with a particular focus on Bank Syariah Indonesia (BSI). Although Islamic banking has grown rapidly in Indonesia, there are still challenges in understanding the factors that influence its success and how these banks can serve the community more effectively. To achieve this goal, the method used is library research, which aims to collect some information obtained through books, journals and online media that have relevance to the topic with Monzer Kahf's Islamic banking thinking and secondary data on the development of Bank Syariah Indonesia. The results of the analysis show that some of the key factors identified by Monzer Kahf, such as increasing the form of deposits, improving the quality of customer service, expanding the banking service base, capital protection, and providing social and humanitarian services, are very relevant in the context of the development of Islamic banks in Indonesia. Bank Syariah Indonesia, as the largest Islamic bank in Indonesia, plays an important role in driving the country's economic growth. In addition, the bank is also expected to improve its social services to the community through various aspects, including education, health, environment and renewable energy. In conclusion, Monzer Kahf's views on Islamic banking are highly relevant to the development of Islamic banking in Indonesia.","PeriodicalId":315914,"journal":{"name":"Invest Journal of Sharia & Economic Law","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123285861","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

Analysis of the Performance of Rural Sharia Banks in Indonesia During the Covid-19 Pandemic 2019冠状病毒病大流行期间印度尼西亚农村伊斯兰银行绩效分析

Invest Journal of Sharia & Economic Law Pub Date : 2023-06-19 DOI: 10.21154/invest.v3i1.6025

F. Rizal

{"title":"Analysis of the Performance of Rural Sharia Banks in Indonesia During the Covid-19 Pandemic","authors":"F. Rizal","doi":"10.21154/invest.v3i1.6025","DOIUrl":"https://doi.org/10.21154/invest.v3i1.6025","url":null,"abstract":"Covid-19 has a significant impact on the economy, including the Islamic financial industry in Indonesia. So, research on the performance of Islamic banks, including the performance of Islamic banks in Indonesia is very interesting to study. This study aims to determine the level of performance of BPRS in Indonesia during the Covid-19 pandemic in 2019-2021, based on OJK Circular Letter; SEOJK number 28/SEOJK.03/2019. This study uses qualitative descriptive methodology. The results of the study show that the average CAR ratio of BPRS in 2019-2021 is 23.46 percent, which indicates that BPRS is very healthy. The average NPF ratio of BPRS in 2019-2021 is 7.08 percent, which indicates that BPRS is healthy. And the average ROA ratio of BPRS in 2019-2021 is 2.11 percent, which indicates that BPRS is very healthy. Based on the above research results, the performance of BPRS in Indonesia during the Covid-19 pandemic was exceptional. This means that BPRS in Indonesia can continue to operate intact even under sluggish economic conditions. This shows that the performance of BPRS in Indonesia during the Covid-19 pandemic is in the healthy and stable category. This emphasizes that Islamic banks are resilient in the face of an economic crisis. Therefore, it is expected that bank management should always improve the performance of BPRS by paying attention to the capital aspect, asset quality aspect, income aspect, and liquidity aspect.","PeriodicalId":315914,"journal":{"name":"Invest Journal of Sharia & Economic Law","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116820550","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

Invest Journal of Sharia &amp; Economic Law最新文献

Invest Journal of Sharia & Economic Law最新文献