Al Tijarah最新文献_第2页

Business Strategy Formulation of Sharia Rural Bank (SRB) in Facing Pandemic 面对疫情，伊斯兰农村银行的经营战略制定

Al Tijarah Pub Date : 2023-09-26 DOI: 10.21111/tijarah.v8i2.8153

Ningky Sasanti Munir

引用次数: 0

Comparison Analysis of Financial Performance of BUMN and Non BUMN Islamic Commercial Banks with RGEC Method 基于RGEC方法的城市伊斯兰商业银行与非城市伊斯兰商业银行财务绩效比较分析

Al Tijarah Pub Date : 2023-09-26 DOI: 10.21111/tijarah.v8i2.7301

Hafiz Santak Taram, Isfandayani Isfandayani

{"title":"Comparison Analysis of Financial Performance of BUMN and Non BUMN Islamic Commercial Banks with RGEC Method","authors":"Hafiz Santak Taram, Isfandayani Isfandayani","doi":"10.21111/tijarah.v8i2.7301","DOIUrl":"https://doi.org/10.21111/tijarah.v8i2.7301","url":null,"abstract":"This research aims to analyze the comparison of the financial performance of BUMN Islamic Commercial Banks and Non BUMN Islamic Commercial Banks on the variables of Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) for the 2017-2020 period represented by the ratio of NPF, FDR, BOPO, GCG, ROA, ROE, and CAR. The results of this research show that of the 7 ratios analyzed, there are 5 ratios with significant differences between the financial performance of BUMN Islamic Commercial Banks and Non BUMN Islamic Commercial Banks during the 2017-2020 period, namely FDR, BOPO, GCG, ROA, and ROE. While the NPF ratio, CAR, and RGEC Composite Rating there is no significant difference between the financial performance of BUMN Islamic Commercial Banks and Non BUMN Islamic Commercial Banks during the 2017-2020 period. The last analysis on the consolidated financial performance assessment of all RGEC variables shows that the performance of BUMN Islamic Commercial Banks is not better than the performance of Non BUMN Islamic Commercial Banks where the average composite value for 4 years is the performance of BUMN Islamic Commercial Banks (80%), smaller than the composite value of the performance of Non BUMN Islamic Commercial Banks (86%).","PeriodicalId":31654,"journal":{"name":"Al Tijarah","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134886907","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 Influence of Leadership Style on Employee Performance through Readiness For Change Post Acquisition Company 收购后公司领导风格对员工绩效的影响——基于变革准备

Al Tijarah Pub Date : 2023-09-26 DOI: 10.21111/at.v9i1.8199

Keke Tamara Fahira, Rozaq Muhammad Yasin

引用次数: 0

Managing and Reporting of Shari’ah Non-Compliant Income in Malaysian Islamic Banks: A Methodology Perspectives 马来西亚伊斯兰银行的伊斯兰教法违规收入管理与报告:方法论视角

Al Tijarah Pub Date : 2023-09-26 DOI: 10.21111/at.v9i1.10324

Norhanizah Johari, Nawal Kasim, Nor Ali, Roshayani Arshad

{"title":"Managing and Reporting of Shari’ah Non-Compliant Income in Malaysian Islamic Banks: A Methodology Perspectives","authors":"Norhanizah Johari, Nawal Kasim, Nor Ali, Roshayani Arshad","doi":"10.21111/at.v9i1.10324","DOIUrl":"https://doi.org/10.21111/at.v9i1.10324","url":null,"abstract":"Shari’ah Compliance and Governance Framework is essential to guide the banks on the regulatory requirement as it supports the growth and development of the Islamic finance industry. Section 28(1) and Section 28(3) of the Islamic Financial Services Act (IFSA) 2013, states that IFI needs to comply with the Shari’ah principles in all of their activities religiously. Managing and reporting Shari’ah Non-Compliance (SNC) for instance, are crucial operational matters to the banks. In most cases, Islamic banks could be exposed to SNC incidents due to Shari’ah non-compliance events (SNCE) or Shari’ah Non-Compliant Income (SNCI). This study will be focusing on SNCI, unblessed income that should be de-recognized from the bank’s income. To investigate the end-to-end process of managing and reporting SNCI in Malaysian Islamic banks, the insight of the key functions, and the Shari’ah scholars were obtained. Besides in-depth interviews, documentation review of relevant policy documents, and content analysis on the annual reports of ten Islamic banks were also performed to fulfill the delineated research objectives. Besides data source and methods triangulation, ‘The Six Phases of Reflexive Thematic Analysis’ was also applied to explore and develop an understanding of patterned meaning across the datasets, eased by Atlas.ti. Finally, a guideline of best practices in managing and reporting the SNCI is proposed to Malaysian Islamic banks.   Keywords: Non-complaint income; financial reporting; disclosure; Islamic banks; triangulation","PeriodicalId":31654,"journal":{"name":"Al Tijarah","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134886666","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

Predicting Compulsive Buying Because of Buy Now Pay Later Installment 预测强迫性购买，因为现在购买，以后分期付款

Al Tijarah Pub Date : 2023-09-26 DOI: 10.21111/at.v9i1.8626

Rina Sari Qurniawati, Yulfan Arif Nurohman, Dhandy Rachmat Andreyan

引用次数: 0

The Impact of Financial Management Behavior, Locus of Control, and Religiosity Toward Investment Decisions During Covid-19 Pandemic: A Study of Genta Muallaf Community in Bali Covid-19大流行期间财务管理行为、控制点和宗教信仰对投资决策的影响——对巴厘岛Genta Muallaf社区的研究

Al Tijarah Pub Date : 2023-09-26 DOI: 10.21111/tijarah.v8i2.7298

Rahma Yudi Astuti, Suyanto Suyanto, Diajeng Nurul Falah, Ani Nurul Imtihanah

{"title":"The Impact of Financial Management Behavior, Locus of Control, and Religiosity Toward Investment Decisions During Covid-19 Pandemic: A Study of Genta Muallaf Community in Bali","authors":"Rahma Yudi Astuti, Suyanto Suyanto, Diajeng Nurul Falah, Ani Nurul Imtihanah","doi":"10.21111/tijarah.v8i2.7298","DOIUrl":"https://doi.org/10.21111/tijarah.v8i2.7298","url":null,"abstract":"The Covid-19 pandemic has affected many economic sectors to decline; one of them is investment. However, this sector is still becoming the center of attention especially for investors. Several factors role and influence the emotional attitudes in investment decision-making such as financial management behavior, locus of control, and religiosity. This study aims to determine the impact of financial management behavior, locus of control, and religiosity in investment decision-making during the Covid-19 pandemic. This was quantitative research that included Genta Muallaf community as the subject. The data were collected by distributing questionnaires, then were analyzed using the IBM SPSS 20 test tool. The results showed that financial management behavior did not fully affect the investment decision-making, while locus of control partially influenced the investment decision-making since both internal and external control factors greatly influenced the human situation itself, and religiosity also did not fully affect the investment decision-making during the Covid-19 pandemic since religious aspects have not been fully implemented in this community. Therefore, it is necessary to further make the financial management behavior as a proposed medium for it can influence more in investment decision-making such as: age, education, and culture aspects. Especially, Genta Muallaf community is expected to be able to foster the society through holding on Islamic law, to manage its financial based on needs instead of desires, and most importantly to always remember God in every decision-making.","PeriodicalId":31654,"journal":{"name":"Al Tijarah","volume":"145 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134886904","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

Innovative Work Behavior and Islamic Work Ethic: The Role in Improving Employee Performance 创新工作行为与伊斯兰职业道德:对提高员工绩效的作用

Al Tijarah Pub Date : 2023-09-26 DOI: 10.21111/tijarah.v8i2.8324

Karina Fayada Putri, Faqih Nabhan

引用次数: 0

The Efforts Of The Halal Value Chain Ecosystem To Realize Indonesia As The World's Biggest Halal Producer 清真价值链生态系统为实现印度尼西亚成为世界上最大的清真生产国所做的努力

Al Tijarah Pub Date : 2023-06-30 DOI: 10.21111/at.v9i1.10311

Amma Chorida Adila, Inayah Priyatun, Nurul Hikmah Sofyan, Khafidh Abadi, Jainul Arifin

{"title":"The Efforts Of The Halal Value Chain Ecosystem To Realize Indonesia As The World's Biggest Halal Producer","authors":"Amma Chorida Adila, Inayah Priyatun, Nurul Hikmah Sofyan, Khafidh Abadi, Jainul Arifin","doi":"10.21111/at.v9i1.10311","DOIUrl":"https://doi.org/10.21111/at.v9i1.10311","url":null,"abstract":"Indonesia currently has a large number of Muslim markets from various parts of the province. So that it is possible to become a halal producer in the future development of the Islamic economy. Moreover, in 2022 Indonesia was chosen as one of the second-best rewarding tourist destinations based on the Global Muslim Travel Index. This study uses a qualitative approach method with data collection techniques from the study of literature in solving the problem formulation. The research objective is to analyze the efforts made by the ministry of economics in responding to the fulfillment of halal products in the world. The results of the study show that the halal industry must pass through a stage of certification so that the product does not depart from Islamic principles. Certification includes tracing activities on the halal value chain of products to be distributed. In this case, the Ministry of Religion has the duty and function to guarantee the halalness of products that enter circulation and are traded in Indonesia. So the efforts initiated by the government are law number 33 of 2014 concerning guarantees for halal products, then amended and perfected through law number 11 of 2020 concerning job creation, and PP 39 of 2021 concerning the implementation of the field of guarantees for halal products.","PeriodicalId":31654,"journal":{"name":"Al Tijarah","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136368361","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 Effect of Work Discipline, Work Stress, and Burnout During the Covid-19 Pandemic on the Performance of Employees of the Badan Diklat PKN BPK RI 新冠肺炎大流行期间工作纪律、工作压力和倦怠对巴丹-迪克拉特PKN BPK RI员工绩效的影响

Al Tijarah Pub Date : 2022-04-14 DOI: 10.21111/tijarah.v7i2.6587

M. Rahmadhani, M. Sumardjo, Ermawati Ermawati

引用次数: 0

Faktor-faktor pengaruh minat nasabah pengguna internet banking Bank Syariah Mandiri 影响网上银行用户兴趣的因素

Al Tijarah Pub Date : 2022-01-01 DOI: 10.21111/tijarah.v6i3.5696

M. Bakhtiar, E. Kartika, Ika Listyawati

引用次数: 2