Share Jurnal Ekonomi dan Keuangan Islam最新文献

{"title":"Jula-Jula: Economic and Accounting Practices in the Muslim Community of North Sumatra","authors":"Kamilah Kamilah, A. B. B. Syarbaini, Muhammad Yafiz","doi":"10.22373/share.v11i2.13213","DOIUrl":"https://doi.org/10.22373/share.v11i2.13213","url":null,"abstract":"This study aims to analyze and evaluate jula-jula as an accounting and economic practice among the Muslim population of North Sumatra. This study is a descriptive qualitative evaluation of indigenous knowledge in North Sumatra. In-depth interviews were employed for data gathering. Four jula-jula practitioners, five academics, and four Islamic scholars (ulama) were chosen as informants using the snowball sampling technique. The analysis was conducted using Miles and Huberman’s model starting from data reduction, data presentation, to conclusion drawing. The findings illuminate the relationship between jula-jula as an accounting and economic practice and cultural accounting, managerial accounting, behavioral accounting, and Islamic economics. The findings provide a solution for accounting and sharia-based public financial planning.==============================================================================================================ABSTRAK - Jula-Jula: Praktik Akuntansi dan Ekonomi dalam Komunitas Masyarakat Muslim Sumatera Utara. Penelitian ini bertujuan untuk menggali dan mereview jula-jula, kearifan lokal di Sumatera Utara sebagai suatu praktik akuntansi dan ekonomi dalam komunitas masyarakat muslim Sumatera Utara. Penelitian ini merupakan penelitian deskriptif kualitatif, dengan mempelajari keadaan objek penelitian yakni jula-jula suatu kearifan lokal di Sumatera Utara menggunakan wawancara mendalam sebagai metode pengumpulan data. Pemilihan informan dilakukan dengan cara snowball sampling. Informan terdiri dari lima orang akademisi, empat orang ulama dan empat orang praktisi. Selanjutnya dianalisis dengan model Miles dan Huberman mulai dari reduksi data, penyajian data dan pengambilan kesimpulan. Temuan penelitian ini berkontribusi dalam memahami hubungan praktik jula-jula sebagai praktk akuntansi dan ekonomi dengan akuntansi budaya, akuntansi manajemen, akuntansi keprilakuan dan ekonomi syariah. Penelitian ini dapat menjadi solusi dalam perencanaan keuangan masyarakat yang sesuai dengan akuntansi dan kaidah syariah.","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47126810","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":"Deconstructive Semiotic Discourse of Profit Sharing: Derridean’s Postmodern Critical Study","authors":"B. Cahya, I. Andriyanto, I. S. Lubis, Dian Palupi Aqim","doi":"10.22373/share.v11i2.12743","DOIUrl":"https://doi.org/10.22373/share.v11i2.12743","url":null,"abstract":"Accounting symbols are interpreted differently by researchers, which has an impact on the understanding of profit-sharing as a symbol in Islamic accounting, which is not the only truth in the Derridean constructive semiotic view. The research aims to: (a) analyze accounting practitioners' and non-accounting practitioners' interpretations of profit-sharing using Derrida's deconstructive semiotics; and (b) execute a deconstructivity semiotics-reading of the text connected to their perception of profit-sharing. This study employs a postmodern approach accompanied by a postmodern critical paradigm (particularly Jacques Derridean's philosophy) based on critical theory assumptions and ideas in order to examine social reality. This study's data analysis employs rhetorical deconstruction with Jacques Derridean philosophy as a reflection of deconstructive reading. The findings showed that deconstructive semiotics analysis captures some realities, including: (a) profit sharing as a guarantee for any profits as well as losses from the outcome of a business that two parties agreed upon; (b) profit sharing as justice, justice for each party's rights and obligations under the business cooperation agreement; (c) profit sharing as an agreement and responsibility, the type of agreement that occurs at the start of the collaboration; and (d) profit sharing as an agreement and responsibility. This study clarifies the various meanings of profit sharing as well as the significance of their reality.==============================================================================================================ABSTRAK - Pembagian Keuntungan Semiotik Dekonstruktif: Studi Kritis Postmodern Derridean. Para peneliti berbeda dalam menafsirkan simbol akuntansi, yang juga berdampak pada interpretasi bagi hasil sebagai simbol dalam akuntansi Islam yang bukan satu-satunya kebenaran dalam pandangan semiotik konstruktif Derridean. Tujuan penelitian ini adalah: (a) untuk memahami interpretasi bagi hasil oleh praktisi akuntansi dan non akuntansi dengan semiotika dekonstruktif Derrida; dan (b) melakukan pembacaan semiotika dekonstruktif tentang teks yang terkait dengan interpretasi mereka terhadap bagi hasil. Penelitian ini menggunakan pendekatan fenomenologis disertai dengan paradigma kritis postmodern (khususnya filsafat Jacques Derridean) berdasarkan asumsi dan keyakinan dari teori kritis dengan melihat realitas sosial. Analisis data dalam penelitian ini menggunakan dekonstruksi retoris dengan filosofi Jacques Derridean sebagai refleksi dari pembacaan dekonstruktif. Hasil penelitian menunjukkan bahwa analisis semiotika dekonstruktif mengungkapkan beberapa realitas yaitu; (a) bagi hasil sebagai jaminan atas setiap keuntungan maupun kerugian dari hasil usaha yang disepakati kedua belah pihak; (b) bagi hasil sebagai suatu keadilan, keadilan atas hak dan kewajiban masing-masing anggota perjanjian kerjasama usaha; (c) bagi hasil sebagai kesepakatan dan tanggung jawab, bentuk kesepakatan y","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48364143","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":"What Determines Corporate Sukuk Ratings in Indonesia?","authors":"Sartini Wardiwiyono, M. Imron","doi":"10.22373/share.v11i2.12085","DOIUrl":"https://doi.org/10.22373/share.v11i2.12085","url":null,"abstract":"Along with the dynamic development of the Islamic capital market, sukuk is rapidly evolving into an Islamic financial instrument in high demand. However, because every investment involves risks, investors must exercise caution when purchasing sukuk. Sukuk rating is one piece of information that investors can use when purchasing sukuk. However, because there are multiple sukuk rating agencies with different rating methods, investors must understand what factors influence sukuk rating. This study aims to investigate the factors influencing the rating of corporate sukuk in Indonesia. It is specifically intended to answer three research questions regarding the influence of 1) financial performance, 2) sukuk maturity, and 3) sukuk structure on sukuk rating. To achieve the goals, 67 sukuk from 14 different nonfinancial sukuk issuers were chosen from 2014 to 2020. Secondary data from PT PEFINDO on profitability, leverage, liquidity, firm size, sukuk maturity, sukuk structure, and sukuk rating were analyzed using ordinal logistic regression to test six research hypotheses. The findings show that firm size and sukuk maturity have a positive impact on corporate sukuk rating in nonfinancial sukuk issuers in Indonesia. The findings lend support to signaling theory and agency theory.========================================================================================================ABSTRAK -  Determinan Apa yang Mempengaruhi Peringkat Sukuk di Indonesia? Seiring dengan dinamisnya perkembangan pasar modal syariah, sukuk berkembang pesat menjadi instrumen keuangan syariah yang semakin diminati oleh masyarakat baik di tingkat nasional maupun internasional. Namun demikian, karena setiap investasi mengandung risiko, investor tetap harus berhati-hati dalam membeli sukuk. Salah satu informasi yang bisa menjadi pertimbangan para investor dalam membeli sukuk adalah peringkat sukuk yang dikeluarkan oleh lembaga pemeringkat sukuk. Namun demikian karena lembaga pemeringkat sukuk yang jumlahnya lebih dari satu menggunakan metode yang berbeda-beda dalam melakukan pemeringkatan, investor perlu memahami faktor apa saja yang menjadi determinan dari peringkat sukuk. Penelitian ini ditujukan untuk menganalisis faktor-faktor yang mempengaruhi peringkat sukuk. Secara lebih khusus, penelitian ini didesain untuk menjawab tiga pertanyaan penelitian tentang apakah: 1) kinerja keuangan; 2) maturitas sukuk; dan 3) struktur sukuk berpengaruh terhadap peringkat sukuk. Untuk menjawab rumusan masalah tersebut, penelitian ini menggunakan data sekunder dari 67 sukuk korporasi yang diterbitkan oleh 14 perusahaan non keuangan dari tahun 2014-2020. Data berkaitan dengan profitabilitas, leverage, likuiditas, ukuran perusahaan, maturitas sukuk, struktur sukuk dan peringkat sukuk yang diterbitkan oleh PT PEFINDO dianalisis dengan menggunakan analisis regresi logistik ordinal untuk menguji enam hipotesis penelitian. Hasil analisis menunjukkan bahwa ukuran perusahaan dan maturitas masing-masing m","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46978182","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":"Editorial Notes: Perspectives on the Islamic Economic and Financial System in the Contemporary World","authors":"Azharsyah Ibrahim","doi":"10.22373/share.v11i1.14949","DOIUrl":"https://doi.org/10.22373/share.v11i1.14949","url":null,"abstract":"The majority of submissions for this issue focused on the challenges faced by IBFIs as a result of the global spread of Covid-19. They discuss the trends in Islamic economics research, the importance of Islamic economics and finance to the modern economy, the performance of institutions and their employees, financial stability, waqf institutions, and the role of Islamic economics and finance in society. Only 12 of the dozen papers submitted for consideration were eventually chosen for publication. As usual, each manuscript will have to pass an initial review from our editor(s) before forwarding it to suitable reviewers. Some manuscripts would have to go through several rounds before being accepted. The reviewers' feedback was taken into consideration to provide the final decisions. Following that, the manuscripts would have to pass the editing stages, including proofreading and layout, where our editor(s) will intensely communicate with the authors if needed. It is to ensure that each published manuscript has undergone a quality check.","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45501745","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":"Determinants of Financial Literacy on Micro Waqf Banks in Aceh","authors":"Amrizal Hamsa, A. Ramly","doi":"10.22373/share.v11i1.12376","DOIUrl":"https://doi.org/10.22373/share.v11i1.12376","url":null,"abstract":"In comparison to the conventional financial literacy index, the Islamic financial literacy index in Aceh remains relatively low at 18.64%. The presence of micro Waqf banks in Aceh is intended to be beneficial to both urban and rural communities. This study investigates the factors that influence the public's preference for Micro-Wakaf Bank in Aceh. To collect data, a questionnaire was administered to 100 respondents throughout Aceh. This study utilizes the variables literacy index, preference, religiosity, and business motivation. To investigate these variables, a quantitative approach with multiple regression analysis techniques is employed. The results indicate that preference, religiosity, and business motivation have positive and statistically significant effects on Islamic financial literacy. Despite 52 percent Islamic financial literacy for micro waqf banks and the role of micro-waqf banks in expanding micro-scale businesses, the public preference for micro waqf banks remains low compared to Islamic banks. Because the practical implications of this research will have an impact on micro-waqf banks, as literacy numbers increased, the public will be more likely to choose micro-waqf banks for their business ventures.==================================================================================================== ABSTRAK – Determinan Literasi Keuangan terhadap Bank Wakaf Mikro di Aceh. Indeks literasi keuangan Syariah di aceh masih tergolong rendah sekitar 18,64% dibandingkan dengan indeks literasi keuangan konvensional. Hadirnya bank wakaf mikro di Aceh berupaya untuk meningkatkan kesejahteraan masyarakat urban dan pedesaan. Tujuan penelitian ini untuk menganalisis faktor-faktor yang mempengaruhi minat masyarakat Aceh dalam memanfaatkan bank wakaf mikro terhadap pemodalan usaha. Penelitian ini mengunakan metode kuantitatif dengan teknik analisis regresi berganda. Data penelitian dikumpulkan melalui kuesioner terhadap 100 responden yang tersebar di seluruh Aceh. Variabel yang digunakan dalam penelitian ini ialah indeks literasi, preferensi, religiusitas dan motivasi usaha. Metode analisis data menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel preferensi berpegaruh positif dan signifikan terhadap indeks literasi keuangan syariah. Preferensi public terhadap bank wakaf mikro masih rendah dibandingkan dengan bank syariah, namun literasi keuangan syariah terhadap bank wakaf mikro sebesar 52% dan membantu peningkatan bisnis berskala mikro di dalam masyarakat. Oleh karenanya, hasil kajian ini berimplikasi bagi bank wakaf mikro dalam kepercayaan publik, dimana semakin tinggi tingkat literasi, semakin besar minat publik dalam memilih lembaga bank wakaf mikro dalam pemodalan usaha mereka.","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42648892","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":"Retail Green Sukuk in Indonesia: Toward A Maqashid Approach","authors":"Khalilurrahman Khalilurrahman, Husni Mubarrak","doi":"10.22373/share.v11i1.12460","DOIUrl":"https://doi.org/10.22373/share.v11i1.12460","url":null,"abstract":"Recent global trends include an increase in demand for sustainable development goals (SDGs) and green sukuk programs. The initiative has gained prominence due to the severe effects of climate change, global warming, and other environmental issues. With its green bond and green sukuk framework, Indonesia has endeavored to mitigate this effect. In response, the Indonesian government has issued Sukuk Tabungan (ST), which is designed to finance green projects. This article will examine the structure and performance of the Sukuk al-Wakalah contract, as well as the Maqashid method used to determine the mashlahah and priority level of Sukuk Tabungan, using the library research method and descriptive analysis. The study's findings indicate that Sukuk Tabungan could contribute to the achievement of the Sustainable Development Goals (SDGs) because it is designed in accordance with maqashid, which avoids Sharia-compliant practices in order to perform mashlahah. Even though it has a lower coupon rate and is of a smaller size than Sukuk Ritel, it has a high likelihood of being issued because its proceeds will be used exclusively to finance green projects in order to accelerate the Sustainable Development Goals. In addition, the objective of sukuk al Wakalah issuance appears to fall within the imperative level or dharuriyat of the Maqashid framework due to its five targeted projects, in accordance with the Islamic legal maxims \"harm is to be eliminated\" and \"avoidance of harm takes precedence over the attainment of benefit,\" which should be the primary reason for the issuance of this Sukuk.========================================================================================================================================ABSTRAK – Sukuk Hijau Ritel di Indonesia: Sebuah Tinjauan Maqashid. Kebutuhan akan keberlangsungan tujuan pembangunan berkelanjutan (SDGs) dan sukuk hijau kian menjadi tren dunia belakangan ini. Inisiasi tersebut muncul ke permukaan sebagai respon terhadap dampak buruk perubahan iklim, pemanasan global dan isu lingkungan lainnya. Indonesia dengan kerangka program obligasi dan sukuk hijau (green bond dan green sukuk) mencoba mengatasi dampak buruk akibat isu tersebut. Sebagai tindak lanjut, Pemerintah Indonesia meluncurkan green sukuk, atau Sukuk Tabungan (ST) yang ditujukan untuk membiayai proyek hijau (green project). Dengan menggunakan studi literatur kepustakaan sebagai metode secara deskriptif analisis, artikel ini berupaya mendiskusikan lebih jauh struktur dan performa dari sukuk al wakalah, serta pendekatan Maqashid yang digunakan untuk menentukan kemaslahatan dan tingkat prioritas dari pembiayaan Sukuk Tabungan. Temuan penelitian menyimpulkan bahwa, Sukuk Tabungan harus menghindari dari praktik yang tidak sesuai dengan prinsip Syariah. Meskipun memiliki kupon yang lebih kecil dan jumlah yang lebih sedikit dari Sukuk Ritel, Sukuk Tabungan punya potensi yang besar untuk dikembangkan karena dana sukuk tersebut ditujukan secara khusus unt","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43045180","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":"Subaltern Agency and Economic Resilience of Marginalized Community in Aceh","authors":"Muhammad Suhaili Sufyan, M. Ansor, Mawardi Mawardi, Syawaluddin Ismail","doi":"10.22373/share.v11i1.10362","DOIUrl":"https://doi.org/10.22373/share.v11i1.10362","url":null,"abstract":"This article examines the gender practices of a marginal community based on economic resilience among traditional women parking attendants in Aceh, Indonesia. It specifically aims to challenge the framing of prior scholarship, which generally states that the daily gender practice of the marginal Muslim community does not provide ample room for a woman’s autonomy. The data was collected using semi-structural interviews and non-participatory observations of ten traditional women parking attendants in Langsa, Aceh. Using the concepts of agency, the article shows the way the women of a marginal community formulate and redefine gender relations in their socio-cultural sphere. Finally, the finding shows the ambivalences and the contribution of the gender practice within the marginal community in Aceh over the enrichment of gender equality discourse in Muslim societies.==========================================================================================================ABSTRAK - Agensi Subaltern dan Resiliensi Ekonomi Kaum Marginal di Aceh. Artikel ini membahas praktik gender komunitas marjinal berdasarkan resiliensi ekonomi perempuan petugas parkirt radisional di Aceh, Indonesia. Secara spesifik, studi ini bertujuan menantang pembingkaian kesarjanaan terdahulu yang mayoritas menyatakan praktik gender sehari-hari komunitas Muslim marjinal tidak memberi ruang memadai terhadap otonomi perempuan. Data dikumpulkan melalui wawancara semi terstruktur dan observasi non-partisipatoris terhadap sepuluh petugas parkir perempuan tradisional di Langsa, Aceh. Hasil analisis dengan konsep agensi, tulisan ini memperlihatkan cara dimana perempuan pada komunitas marjinal memformulasi dan meredefinisirelasi gender dalam ruang sosio-kulturalnya. Temuan kajian juga memperlihatkan ambivalensi dan kontribusi praktik gender dalam komunitas marjinal di Aceh terhadap pengayaan wacana kesetaraan gender dalam masyarakat Muslim.","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41623344","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":"Sectoral Financing Concentration and Profitability of Islamic Banking in Indonesia","authors":"Agus Widarjono, M. B. H. Anto, Sahabuddin Sidiq","doi":"10.22373/share.v11i1.11133","DOIUrl":"https://doi.org/10.22373/share.v11i1.11133","url":null,"abstract":"This paper investigates the extent to which sectoral financing concentration affects the Islamic banks' profitability in Indonesia. As additional control variables, we include bank-specific and macroeconomic conditions. This study utilizes the aggregated financial statements of Islamic banks in Indonesia from January 2010 through December 2019 and analyzed with the Autoregressive distributed lag (ARDL) model. The results confirm cointegration evidence, demonstrating the long-term relationship between the dependent and independent variables. The results clearly indicate that sectoral financing concentration increases the profitability of Islamic banks. Furthermore, excessive financing and high non-performing financing reduce the profitability of Islamic banks. As a financial sector, Islamic banks' performance is contingent on favorable economic and macroeconomic conditions, such as high economic growth and low inflation. These findings imply that Islamic banks must employ skilled workers who are experts in related economic sectors, which is one of the primary goals of Islamic bank financing.========================================================================================================== ABSTRAK – Konsentrasi Pembiayaan Sektoral dan Profitabilitas Bank Syariah di Indonesia. Tulisan ini mengkaji sejauh mana konsentrasi pembiayaan sektoral mempengaruhi profitabilitas bank syariah di Indonesia. Sebagai variabel kontrol tambahan, kami menyertakan kondisi spesifik bank dan variabel makroekonomi. Penelitian ini menggunakan agregat laporan keuangan bank syariah di Indonesia dari Januari 2010 sampai Desember 2019 dan dianalisis dengan model Autoregressive distributed lag (ARDL). Hasil kajian mengkonfirmasi bukti kointegrasi, yang menunjukkan hubungan jangka panjang antara variabel dependen dan independen. Hasil kajian memperjelas bahwa konsentrasi pembiayaan sektoral dapat meningkatkan profitabilitas bank syariah, sementara pembiayaan yang berlebihan dan pembiayaan bermasalah yang tinggi mengurangi profitabilitas bank syariah. Sebagai institusi yang bergerak di sektor keuangan, kinerja bank syariah sangat bergantung pada kondusifitas sistem ekonomi dan kondisi makroekonomi, seperti pertumbuhan ekonomi yang tinggi dan inflasi yang rendah. Temuan ini menyiratkan bahwa bank syariah harus mempekerjakan pekerja terampil yang ahli di sektor ekonomi terkait, yang merupakan salah satu tujuan utama pembiayaan bank syariah.","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45720868","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":"Is There Any Effect of Covid-19 on the Performance of the Sharia Stock Index?","authors":"N. Huda, N. Rini, Any Setianingrum, Zulihar Zulihar","doi":"10.22373/share.v11i1.10726","DOIUrl":"https://doi.org/10.22373/share.v11i1.10726","url":null,"abstract":"The implementation of social distance during the Covid-19 pandemic has an impact on economic activity and stock market indices. Evidently, the increase in confirmed cases has had no discernible effect on economic activity. This article compares the performance and returns of the Islamic stock index before and after the pandemic. Data were gathered from the Jakarta Islamic Index (JII), the Indonesian Sharia Stock Index (ISSI), and the Jakarta Islamic Index 70 (JII70) for the April 2019-March 2020 (pre-Covid-19) and April 2020-June 2021 (post-Covid-19) periods. The Paired Sample-T Test was employed to compare the return values of each Islamic stock index. The results show that these indices performed better in Covid-19 than in previous years. The independent sample test reveals that only the ISSI index demonstrated a statistically significant difference between returns before and during the Covid-19 periods. This study concludes that Covid-19 has implications for increasing the average return and decreasing the risk of all sharia indices studied during the observation period. Analysts predicted that rising prices would boost sharia stock returns, beginning with BRI sharia shares and spreading to other sharia industries such as ANTM, INCO, EMTK, and the banking sector.==========================================================================================================ABSTRAK – Adakah Pengaruh Covid 19 Terhadap Kinerja Indeks Saham Syariah?. Penerapan social distancing selama masa pandemi covid-19 berdampak pada aktivitas ekonomi dan indeks pasar saham. Hanya saja, peningkatan jumlah kasus terkonfirmasi virus corona tidak berpengaruh signifikan terhadap aktivitas ekonomi. Tujuan artikel ini adalah untuk menguji perbedaan kinerja dan return indeks saham syariah pada periode sebelum pandemi dan setelah pandem. Data penelitian merupakan data saham syariah yang dikumpulkan dari Jakarta Islamic Index (JII), Indeks Saham Syariah Indonesia (ISSI) dan Jakarta Islamic Index (JII70) periode April 2019 – Maret 2020 (sebelum Covid-19) dan periode April 2020 – Juni 2021 (saat Covid-19). Data analisis menggunakan Paired Sample-T Test untuk mengkomparasi nilai return masing-masing indeks saham syariah. Hasil penelitian menunjukkan indikasi kinerja indeks saham syariah yang lebih baik selama Covid-19 dibandingkan sebelumnya. Selain itu, perhitungan independent sample test menunjukkan hanya indeks ISSI yang memberikan perbedaan return yang signifikan sebelum dan selama masa Covid-19. Kajian ini menyimpulkan bahwa Covid-19 berimplikasi pada peningkatan rata-rata return untuk semua indeks syariah yang ditelit dan memiliki risiko yang lebih rendah pada periode covid-19. Beberapa analis menyatakan kenaikan harga akan meningkatkan return saham syariah dimulai dari pergerakan saham syariah BRI yang juga didorong oleh industri syariah lainnya seperti ANTM, INCO, EMTK dan industri perbankan.","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49010393","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":"Islamic-Based Digital Ethics: The Phenomenon of Online Consumer Data Security","authors":"Afriyan Arya Saputra, M. Fasa, D. Ambarwati","doi":"10.22373/share.v11i1.11167","DOIUrl":"https://doi.org/10.22373/share.v11i1.11167","url":null,"abstract":"This paper seeks to explain the problem of widespread consumer data theft and the significance of online consumer data privacy in a review of Islamic values-based digital ethics. This research employs a qualitative approach by reviewing a variety of books, journals, papers, and other reputable sources, which are then examined using content analytic tools. The findings of this research indicate that first and foremost, effective cybersecurity will secure customer data. Second, ethical conduct derived from Islamic beliefs will be able to deter criminal activity and data breaches against consumers. Data privacy is a fundamental right that must be maintained collectively, according to Islam. The key to combating crime and breaches in the digital environment is hence the precautionary principle of stakeholders.==========================================================================================================ABSTRAK – Etika Digital Berbasis Islam: Fenomena Keamanan Data Konsumen Online. Penelitian ini bertujuan untuk menjelaskan fenomena maraknya pencurian data konsumen serta melihat posisi penting privasi data konsumen online dalam tinjauan etika digital berbasis nilai Islam. Penelitian ini menggunakan metode kualitatif, dengan menelaah berbagai literatur baik buku, jurnal, laporan dan sumber reliable lainnya yang kemudian dianalisis menggunakan teknik content analysis. Hasil penelitian ini menemukan bahwa, pertama, keamanan siber yang baik akan mampu melindungi data konsumen. kedua, perilaku etis yang bersumber dari nilai Islam akan mampu mencegah kejahatan dan pelanggaran data konsumen. Ketiga, dalam Islam data privasi merupakan hak dasar yang harus dihormati secara bersama-sama. Untuk itu prinsip kehati-hatian daripara stakeholder menjadi kunci melawan kajahatan dan pelanggaran diruang digital.","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43397049","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}