Share Jurnal Ekonomi dan Keuangan Islam最新文献

{"title":"TOWARDS A PRISTINE ISLAMIC FINANCE: PRECONDITION","authors":"O. S. Saidu","doi":"10.22373/share.v9i0.3690","DOIUrl":"https://doi.org/10.22373/share.v9i0.3690","url":null,"abstract":"The need for an alternative to the current mainstream financial architecture is not in doubt. As exigent as this call might be through the Islamic finance conduit, it has to be done properly. This is particularly important if we must avoid associated shari’ah risks, avoid rubbing the face of the religion, Islam in the mud, and of course, if we must reap the benefits that accrue from following Allah’s dictates in all our affairs including “econo-financial” matters. This study aims at marshaling a path towards scripting a pristine and practicable Islamic finance by identifying two salient preconditions for it. It utilizes a diachronic approach whilst resorting to scriptural reasoning, historical evidence and were analyzed using inductive rationale. The study finds some unique issues cum scenarios that cannot be shoved or brushed aside as far as Islamic financing is concerned. viz; Scenario one: The impracticability of Islamic financing without an enabling Islamic Law; Scenario two: The non-implementability of Islamic financing without the Islamic man; Scenario three: Islamic finance orchestrated without an Islamic law but with an Islamic man; Scenario four: A “globalized” Islamic finance that can at best fit into a practicable legal micro-framework in today’s world; and Scenario five: A non-global Islamic finance within a practicable legal micro-framework.========================================================================================================Prasyarat Menuju Praktik Keuangan Islam Sejati. Kebutuhan akan sebuah arsitektur keuangan alternatif dari yang ada sekarang merupakan suatu hal yang tidak diragukan lagi. Walaupun seruan ini mungkin mendesak melalui saluran keuangan Islam, itu harus dilakukan dengan benar. Hal ini sangat penting untuk menghindari risiko yang terkait kesyariahan sistem keuangan dalam Islam, ibaratnya ini merupakan upaya untuk menghindari menggosok wajah agama Islam dengan lumpur. Jika kita harus menuai manfaat dari melaksanakan perintah Allah, maka itu ada dalam semua urusan termasuk masalah \"Econo-financial\". Kajian ini bertujuan menyusun jalan menuju skrip keuangan Islam yang murni dan praktis dengan mengidentifikasi dua prasyarat penting untuk itu. Studi ini menggunakan pendekatan diakronis dengan melakukan penalaran terhadap teks-teks keagamaan, bukti sejarah, dan dianalisis dengan rasionalisasi induktif. Penelitian ini menemukan beberapa masalah unik sekaligus skenario yang tidak dapat disingkirkan atau disingkirkan sejauh menyangkut keuangan Islam. yaitu; Skenario satu: Ketidakpraktisan pembiayaan keuangan syariah tanpa adanya hukum Islam yang memungkinkan; Skenario dua: Ketidakimplementasian pembiayaan keuangan Islam tanpa Islamic man; Skenario tiga: Keuangan Islam diatur tanpa hukum Islam tetapi dengan Islam man; Skenario empat: Keuangan Islam yang \"diglobalisasi\" yang paling sesuai dengan kerangka mikro hukum yang dapat diterapkan di dunia saat ini; dan Skenario lima: Keuangan Islam non-global dalam kera","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46837508","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 THE INTENTION OF MUZAKKI TO PAY PROFESSIONAL ZAKAT","authors":"H. Mukhibad, Fachrurrozie Fachrurrozie, A. Nurkhin","doi":"10.22373/SHARE.V8I1.4573","DOIUrl":"https://doi.org/10.22373/SHARE.V8I1.4573","url":null,"abstract":"The objective of this study is to empirically explore the effect of reputation, transparency, accountability of LAZ (Lembaga Amil Zakat or institutions that collect zakat which is a kind of Islamic tithe or alms), the religiosity of muzakki (communities who are obliged to pay zakat), and the trust of muzakki in LAZ on the strength of the intention of muzakki to pay professional zakat through amil (collectors). In addition, this study also attempts to empirically investigate the factors influencing the reputation of LAZ and the trust of muzakki in LAZ. The population of this study is civil servants in Pati District, Central Java, who already have an obligation to pay zakat. The sample of this study is determined by the incidental method and has produced 73 respondents. Data analysis uses the Structural Equation Model with the WarpPLS tool. Research showed empirically that the reputation of LAZ is positively influenced by the transparency and accountability of LAZ. The trust of muzakki in LAZ is influenced by the reputation of LAZ and the religiosity of muzakki. Furthermore, the strength of the intention of muzakki to pay zakat is influenced by the reputation of LAZ, the transparency of LAZ, the religiosity of muzakki, and the trust of muzakki in LAZ. The potential of zakat can be increased by improving LAZ performance (reputation, transparency) and the religiosity of muzakki.==============================================================================================Determinan Intensi Muzakki dalam Membayar Zakat Penghasilan. Penelitian ini secara empiris bertujuan untuk mengeksplorasi pengaruh reputasi, transparansi, akuntabilitas Lembaga Amil Zakat (LAZ), religiusitas muzakki, dan kepercayaan muzakki pada LAZ terhadap besaran keinginan muzakki untuk membayar zakat penghasilan melalui LAZ. Selain itu, penelitian ini juga bermaksud untuk secara empiris melakukan investigasi terhadap faktor-faktor yang mempengaruhi reputasi LAZ dan kepercayaan muzakki terhadap LAZ. Yang menjadi populasi dalam penelitian ini adalah para pegawai negeri sipil di Kabupaten Pati, Jawa Tengah, yang sudah sampai nishab zakat. Sampel untuk penelitian berjumlah 73 orang yang ditentukan dengan metode insidental sampling. Data lapangan kemudian dianalisis dengan Structural Equation Model dengan WarpPLS tool. Hasil kajian menunjukkan bahwa secara empiris reputasi LAZ secara positif dipengaruhi oleh transparansi dan akuntabilitas LAZ itu sendiri. Sedangkan kepercayaan muzakki terhadap LAZ dipengaruhi oleh reputasi LAZ dan religiusitas muzakki. Selanjutnya, besaran keinginan muzakki untuk membayar zakat dipengaruhi oleh reputasi, transparansi LAZ, religiusitas muzakki, dan kepercayaan muzakki terhadap LAZ. Potensi zakat bisa dimaksimalkan dengan meningkatkan kinerja LAZ (reputasi, transparansi), dan religiusitas muzakki.","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46253775","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":"FINANCING RISK MEASUREMENT WITH MAQASHID AL-SHARIA QUALITATIVE RISK","authors":"A. Sofyan, Salmah Said, M. Abdullah","doi":"10.22373/SHARE.V8I1.4355","DOIUrl":"https://doi.org/10.22373/SHARE.V8I1.4355","url":null,"abstract":"Measurement of financing risk has been dominated by quantitative methods, which insufficiently pay attention to the detailed causes of default risk. So far, the concept of mafsadah in maqashid al-sharia has never been applied in risk management. Thus, the aim of this study is to measure the risk of financing with the qualitative risk assessment method based on maqashid al-sharia by proposing the use of the mafsadah matrix. This research applies qualitative method equipped with a phenomenological approach as observed in Islamic financial institutions in Makassar. Data collection was carried out by observation and interviews with the branch heads, credit analysts, and staff of the Islamic financial institutions. Data analysis and interpretation technique are in line with Miles and Huberman analysis with three stages, namely data reduction, data presentation, and data verification. This study found that there were seventeen risk events with the level of mafsadah tahsiniyyat as many as four events, mafsadah hajiyyyat as many as four events, and mafsadah dharuriyyat as many as nine events. In addition, this research reveals that customers, indeed, fail to pay due to their bad characters and moral hazards (mafsadah dharuriyyat) resulting in liquidity problems in Islamic financial institutions. This is due to the misappropriation of credit committee approval and unresponsive handling of bad financing (mafsadah dharuriyyat) resulting in delays in Islamic financial institutions to further process financing proposals (mafsadah dharuriyyat).==============================================================================================Pengukuran Risiko Pembiayaan dengan Maqashid al-Syariah Qualitative Risk. Pengukuran risiko pembiayaan telah didominasi metode kuantitiatif yang kurang memerhatikan penyebab terjadinya default risk secara detail. Selama ini, konsep mafsadah dalam maqashid al-syariah belum pernah diaplikasikan dalam aspek manajemen risiko. Maka, tujuan penelitian ini adalah untuk mengukur risiko pembiayaan dengan metode qualitative risk assessment yang berbasis maqashid al-syariah dengan menggunakan matriks mafsadah. Penelitian ini adalah penelitian kualitatif dengan pendekatan fenomenologi pada lembaga pembiayaan syariah di Makassar.  Pengumpulan data dilakukan dengan observasi dan wawancara terhadap kepala cabang, credit analyst, dan staf karyawan lembaga pembiayaan syariah. Teknik analisis dan interpretasi data menggunakan analisis Miles dan Huberman dengan tiga tahapan, yaitu reduksi data, penyajian data, dan verifikasi data. Penelitian ini menemukan terdapat tujuh belas peristiwa risiko dengan tingkatan mafsadah tahsiniyat sebanyak empat peristiwa, mafsadah hajiyat sebanyak empat peristiwa, dan mafsadah dharuriyat sebanyak sembilan peristiwa. Selain itu, penelitian ini mengungkap bahwa peristiwa nasabah gagal bayar karena karakter buruk dan moral hazard (mafsadah dharuriyat) mengakibatkan masalah likuiditas pada lembaga pembiayaan syariah. H","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46768385","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":"INTERNAL CONTROL SYSTEM OF THE STATE ISLAMIC UNIVERSITIES IN INDONESIA: STUDYING THE EFFECTIVENESS AND RISK MANAGEMENT","authors":"Azharsyah Ibrahim, Ana Fitria, Azimah Dianah","doi":"10.22373/SHARE.V8I1.4910","DOIUrl":"https://doi.org/10.22373/SHARE.V8I1.4910","url":null,"abstract":"This study intends to analyze the effectiveness of the implementation of the internal control system at the State Islamic Universities in Indonesia (PTKIN) including identifying its risk management. The empirical study was conducted at Ar-Raniry State Islamic University (UIN Ar-Raniry) Banda Aceh. Primary data was gathered through a survey that was distributed to 128 respondents within the university. Additional data were collected using semi-structured in-depth interviews with nine key personnel of the internal control unit of several Islamic universities in Indonesia. The result shows that UIN Ar-Raniry, based on eight elements of the control environment assessed, has sufficient internal control system with a score of 62.79. However, many steps need to undertake by the university’s management to be more effective and able to reduce risk management. A similar condition was also found in other PTKINs as identified during the interviews process with their key personnel. It also found that the internal control system was effective in identifying 69 risk sources that could potentially have a negative impact on the university performance, especially in terms of financial report reliability, asset security, effectiveness and efficiency of activities, and compliance with regulations. Based on the results, it is expected that the PTKIN should be more focus on internal control activities and linked them to the risk assessment which are regularly evaluated.==============================================================================================Sistem Pengendalian Internal pada Perguruan Tinggi Keagamaan Islam Negeri di Indonesia: Kajian terhadap Efektivitas Pelaksanaan dan Risiko Pengelolaan. Kajian ini bertujuan untuk menganalisis efektivitas pelaksanaan sistem pengendalian internal pada Perguruan Tinggi Keagamaan Islam Negeri di Indonesia (PTKIN) termasuk mengindentifikasi risiko pengelolaan yang muncul. Studi empiris dilakukan pada Universitas Islam Negeri Ar-Raniry (UIN Ar-Raniry) Banda Aceh. Data primer dikumpulkan melalui angket yang didistribusikan kepada 128 responden, yang terdiri dari para pejabat dalam UIN tersebut. Data tambahan dikumpulkan melalui wawancara mendalam secara semi-terstruktur dengan sembilan personil kunci dari Satuan Pengawasan Internal PTKIN BLU di Indonesia. Hasil kajian menunjukkan bahwa, berdasarkan delapan elemen dari lingkungan pengendalian yang ases, UIN Ar-Raniry mempunyai skor 62,79 (kategori cukup). Data ini menunjukkan bahwa walaupun termasuk ke dalam kategori cukup, masih banyak hal yang harus dilakukan oleh UIN Ar-Raniry sehingga dapat meminimalisir risiko pengelolaan universitas. Kondisi yang relatif sama juga ditemukan di PTKIN BLU lainnya seperti yang teridentifikasi selama proses wawancara dengan beberapa personil kuncinya. Sistem pengendalian internal yang diimplementasikan di UIN Ar-Raniry telah efektif dalam mengidentifikasi 69 sumber risiko yang berpotensi memberikan dampak negative bagi kinerja univer","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45877882","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":"COMPLIANCE BEHAVIOR MODEL OF PAYING ZAKAT ON INCOME THROUGH ZAKAT MANAGEMENT ORGANIZATIONS","authors":"Farikha Amilahaq, Nunung Ghoniyah","doi":"10.22373/SHARE.V8I1.3655","DOIUrl":"https://doi.org/10.22373/SHARE.V8I1.3655","url":null,"abstract":"This research intended to determine the factors encouraging muzakki to pay their zakat on income through Zakat Management Organizations (ZMO). The responses of 251 respondents dominated by Semarang city residents were analyzed. The result showed that attitudes of muzakki, subjective norms, religiosity, and intention had a significant impact on zakat compliance behavior in contrast with the perceived behavioral control variable. On the other hand, those four independent variables affected significantly on intention. It can be concluded that intention can be used as intervening, especially for the perceived behavioral control which has a perfect indirect correlation to behavior. The contribution of those independent variables toward zakat compliance behavior was 64.8% (R-square was 0.648), while the rest was influenced by other variables that were not analyzed in this research. ZMO has improved its services by simplifying the method of zakat payment. Nevertheless, they still need to give the added value through the good of amil governance and provide the different value from the professional and integrated distribution of zakat funds. Still, the education and socialization towards muzakki are necessary. This research also shows there can be an intervention of the muzakkis’ institutions/workplace which can be analyzed further.==============================================================================================Model Perilaku Kepatuhan Membayar Zakat atas Penghasilan melalui Organisasi Pengelola Zakat. Penelitian ini bertujuan untuk menentukan faktor-faktor yang mendorong muzakki untuk membayar zakat atas penghasilan mereka melalui Organisasi Pengelola Zakat (OPZ). Tanggapan dari 251 responden yang didominasi oleh warga kota Semarang – Jawa Tengah, telah dianalisis. Hasil menunjukkan bahwa sikap muzakki, norma subjektif, religiusitas, dan niat memiliki pengaruh yang signifikan terhadap perilaku kepatuhan membayar zakat, tetapi kontrol perilaku yang diterima tidak berpengaruh terhadap perilaku. Di sisi lain, keempat variabel independen tersebut memiliki pengaruh yang signifikan terhadap niat. Maka dapat disimpulkan bahwa niat dapat digunakan sebagai mediator, khususnya oleh faktor kontrol perilaku yang diterima/dirasakan, yang mana memiliki pengaruh tidak langsung sempurna terhadap perilaku. Kontribusi variabel-variabel independen terhadap perilaku kepatuhan membayar zakat atas penghasilan adalah 64,8% (R-square sebesar 0,648), sedangkan sisanya dipengaruhi oleh variabel lain yang tidak dianalisis dalam penelitian ini. OPZ telah meningkatkan layanannya dengan menyederhanakan metode pembayaran zakat. Namun demikian, mereka masih perlu memberikan nilai tambah mereka melalui penerapan good amil governance yang baik, serta memberikan nilai beda dengan metode pendistribusian dana zakat yang profesional dan terintregasi. Meski begitu, edukasi dan sosialisasi kepada muzakki tetap diperlukan. Penelitian ini juga menunjukkan bahwa mungkin ada intervens","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46466234","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":"ZAKAT, KHARĀJ, ’USHR, AND JIZYA AS THE INSTRUMENTS OF ISLAMIC PUBLIC FINANCE: A CONTEMPORARY STUDY","authors":"Nafis Irkhami","doi":"10.22373/SHARE.V8I1.3804","DOIUrl":"https://doi.org/10.22373/SHARE.V8I1.3804","url":null,"abstract":"The aim of this article is to find out the conceptual construction of zakat (alms) and taxes in Islamic public finances. Its significance is to propose an alternative for Islamic public policy. It also means to enhance literature on Islamic public finance. This qualitative study is an explorative-analysis, which is intended to unravel key concepts of the classical scholar thought, both from primary and secondary sources. It clarifies various charges in the institution of zakat as like taxation in general economics. This study finds that the ultimate goal of Islamic political economy is the fulfillment of the basic needs of every citizen. Thus, its concepts and approaches are different from conventional economics, which promotes the aggregate economic growth and ignores the well-being of individuals. The government has the competence of public policy to collect something from the public according to its consideration, for example, jizya and kharāj. Regarding fair distribution, the government also has an obligation to take public finance policies (allocation of state expenditures, including zakat to the rightful parties).==============================================================================================Zakat, Kharāj, ’Ushr, and Jizya sebagai Instrumen Keuangan Publik Islam: Suatu Kajian Kontemporer. Tujuan penulisan artikel ini adalah untuk memahami kerangka konseptual mengenai zakat dan pajak dalam keuangan publik Islam. Signifikansinya adalah untuk mengusulkan alternatif kebijakan publik Islam. Dengan demikian studi ini juga dimaksudkan untuk melengkapi kajian literatur keuangan publik Islam. Studi kualitatif ini bersifat eksploratif-analisis, yakni dimaksudkan untuk mengungkap konsep-konsep kunci dari pemikiran klasik, baik dari sumber primer dan sekunder. Kajian ini mengklarifikasi berbagai justifikasi negatif terhadap institusi zakat, sebagaimana perpajakan dalam ekonomi umum. Studi ini menemukan bahwa tujuan akhir dari ekonomi politik Islam adalah pemenuhan kebutuhan dasar setiap warga negara. Dengan demikian, konsep dan pendekatannya berbeda dari ekonomi konvensional yang mempromosikan pertumbuhan ekonomi secara makro dengan mengesampingkan kesejahteraan individual. Pemerintah memiliki kompetensi kebijakan publik untuk menarik pemasukan publik sesuai pertimbangannya, misalnya dengan jizyah dan kharāj. Terkait dengan pemerataan distribusi, pemerintah juga memiliki kewajiban untuk mengambil kebijakan keuangan publik (alokasi pengeluaran negara, termasuk zakat, kepada pihak-pihak yang berhak).","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47922579","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":"FACTORS INFLUENCING THE PRICE OF INDONESIA SOVEREIGN SUKUK IN SECONDARY MARKET","authors":"Muhammad Fatih Al Aziz, I. Beik, A. Firdaus","doi":"10.22373/SHARE.V8I1.4162","DOIUrl":"https://doi.org/10.22373/SHARE.V8I1.4162","url":null,"abstract":"The paper analyses four influencing factors toward the Indonesian sovereign sukuk price in the secondary market during the period January 2015 to June 2018, namely liquidity, coupon, maturity and the Indonesia composite index (ICI). The model used is multiple linear regression analysis with time series data obtained from the Ministry of Finance of Indonesia. The results of the analysis show that liquidity had a significant positive effect on the sovereign sukuk price in the secondary market, that coupon also had a significant positive effect; maturity had a significant negative effect, while the Indonesia composite index had a significant positive effect.==============================================================================================Faktor-faktor yang Mempengaruhi Harga Sukuk Indonesia di Pasar Sekunder. Makalah ini menganalisis empat faktor yang mempengaruhi harga sukuk Indonesia di pasar sekunder selama periode Januari 2015 hingga Juni 2018, yaitu likuiditas, kupon, jatuh tempo dan indeks harga saham gabungan (IHSG). Model yang digunakan adalah analisis regresi linier berganda dengan data deret waktu diperoleh dari Kementerian Keuangan Indonesia. Hasil analisis menunjukkan bahwa likuiditas berpengaruh positif signifikan terhadap harga sukuk negara di pasar sekunder, kupon juga berpengaruh positif signifikan, maturitas berpengaruh negatif signifikan, sedangkan indeks harga saham Indonesia berpengaruh positif signifikan terhadap harga sukuk Negara di Pasar Sekunder","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48188795","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":"PANCA JIWA AS SOCIAL CAPITAL APPROACH: AN ALTERNATIVE STARTEGY FOR ISLAMIC ECONOMIC DEVELOPMENT","authors":"S. Syamsuri, Yuwan Ebit Saputro","doi":"10.22373/share.v7i2.2668","DOIUrl":"https://doi.org/10.22373/share.v7i2.2668","url":null,"abstract":"The economic issue is considered as a universal issue; one of the major problems in economy is the backwardness of economic development in rural areas. This study aims at seeking solutions using panca jiwa concepts of Pondok Gontor (sincerity, simplicity, self-sufficiency, Islamic brotherhood and freedom) as a social capital of the economic development in underdeveloped areas. This research employed a qualitative method as it is relevant in revealing details on the phenomenon. Data was gathered through interview, observation, and documentation. The collected data was then analyzed inductively and presented descriptively. The finding shows that the study area has a potent of panca jiwa, a potential to become an economic development strategy in solving poverty and underdevelopment which remained unsolved for decades.============================================================================================Pendekatan Panca Jiwa sebagai Modal Sosial: Suatu Strategi Alternatif dalam Pembangunan Ekonomi Islam. Masalah ekonomi dianggap sebagai masalah universal; salah satunya adalah keterbelakangan pembangunan ekonomi di daerah pedesaan. Penelitian ini bertujuan untuk mencari solusi terhadap permasalahan tersebut dengan menggunakan pendekatan panca jiwa dari Pondok Modern Gontor (keikhlasan, kesederhanaan, berdikari, ukhuwah Islamiyyah dan jiwa bebas) sebagai modal sosial dalam pembangunan ekonomi di daerah tertinggal. Metode kualitatif dipilih dalam penelitian ini karena relevansinya dalam mengungkapkan rincian tentang fenomena di lapangan. Data-data penelitian dikumpulkan melalui wawancara, observasi, dan dokumentasi. Data tersebut kemudian dianalisis secara induktif, dan disajikan secara deskriptif. Hasil penelitian menunjukkan bahwa wilayah studi memiliki potensi panca jiwa yang sangat kuat untuk menjadi strategi dalam pembangunan ekonomi untuk memecahkan kemiskinan dan keterbelakangan yang selama ini menjadi masalah yang belum terselesaikan.","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45843175","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":"EARNING QUALITY AND POTENTIAL BANKRUPTCY OF ISLAMIC BANKS: INDONESIA VERSUS MALAYSIA","authors":"Grandis Imama Hendra","doi":"10.22373/share.v7i2.3370","DOIUrl":"https://doi.org/10.22373/share.v7i2.3370","url":null,"abstract":"This study aims to analyze the difference in earning quality and potential bankruptcy of Islamic banks before and after the adoption of IFRS and to analyze the relationship of earnings quality and potential bankruptcy to the operating cash flow of Islamic bank. Data obtained from the financial statements of 12 Islamic banks in Indonesia and 17 Islamic banks in Malaysia with financial reporting period from 2010 to 2016. Earning quality is measured by discretion of loan loss provision and the potential bankruptcy of Islamic banks is measured using the Altman z score model. The results show that the earning quality of Islamic banks did not have significant differences between before and after IFRS adoption. While Islamic banks in Malaysia have significant differences between before and after the adoption of IFRS. Islamic banks in both countries do not have the potential bankruptcy difference between before and after IFRS adoption. The earnings quality decreased when the potential bankruptcy at high levels.===================================================================Kualitas Laba dan Potensi Kebangkrutan Bank Syariah: Indonesia Versus Malaysia. Penelitian ini bertujuan untuk menganalisis perbedaan kualitas laba dan potensi kebangkrutan bank syariah sebelum dan sesudah adopsi IFRS dan untuk menganalisis hubungan kualitas laba dan potensi kebangkrutan dengan arus kas operasi bank syariah. Data diperoleh dari laporan keuangan 12 bank syariah di Indonesia dan 17 bank syariah di Malaysia dengan periode pelaporan keuangan dari 2010 hingga 2016. Kualitas laba diukur dengan diskresi cadangan kerugian pembiayaan dan potensi kebangkrutan bank syariah diukur dengan menggunakan model Altman z skor. Hasil penelitian menunjukkan bahwa kualitas laba bank syariah tidak memiliki perbedaan yang signifikan antara sebelum dan sesudah adopsi IFRS. Sementara bank syariah di Malaysia memiliki perbedaan signifikan antara sebelum dan sesudah adopsi IFRS. Bank syariah di kedua negara tidak memiliki perbedaan potensi kebangkrutan antara sebelum dan sesudah adopsi IFRS. Kualitas laba menurun ketika potensi kebangkrutan di level tinggi.","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":"4 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41270848","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":"SUPPLY CHAIN AND PURCHASING BEHAVIOR OF HALAL CHICKEN MEAT","authors":"A. Nugroho, R. Andadari, Eric Kunto Aribowo","doi":"10.22373/SHARE.V7I2.3493","DOIUrl":"https://doi.org/10.22373/SHARE.V7I2.3493","url":null,"abstract":"The segment of Muslim consumers in Indonesia currently has a high sense of concern for the halal goods and services they consume. This consumer segment, in addition to wanting high-quality products, also demands that the products they consume comply with the rules set by Islamic law. This segment has a tendency to be able to recommend to other parties the products they perceive are halal, they even want to pay a more expensive price if there are no alternative products of the kind they perceive halal. Instead, they can provide incorrect information which results in a viral effect and leads to encouragement to boycott the consumption of goods and services. This study aimed to examine the effect of halal supply chain knowledge on Muslim and non-Muslim consumers on the motivation and purchasing behavior of halal chicken meat. The halal supply chain knowledge tested includes halal feed dimensions, halal slaughtering processes, halal storage and logistics, and halal packaging and logistics. The research was conducted with a quantitative approach through multivariate multiple regression statistical tests. The population in the study was all consumers of halal chicken meat in Klaten City. Sampling using purposive sampling as many as 102 respondents. The final stage of the study found the findings of the four antecedent variables, three supply chain knowledge variables in the form of halal slaughter process, halal storage and logistics and halal labeling packing had a significant influence on purchasing motivation. Halal slaughter process had the highest influence on consumers because the halal perception that is most familiar to them is the slaughter process. One variable had no significant influence in the form of halal feed. In the motivation variable, the findings of this dimension had a significant influence on behavior.===========================================================================================Rantai Pasok dan Perilaku Pembelian Daging Ayam Halal. Segmen konsumen muslim di Indonesia saat ini memiliki rasa kepedulian yang tinggi terhadap kehalalan barang dan jasa yang mereka konsumsi. Segmen konsumen ini selain menginginkan produk yang berkualitas juga menuntut produk yang mereka konsumsi mematuhi aturan-aturan yang ditetapkan oleh syariat Islam. Segmen ini memiliki kecenderungan bisa merekomendasikan ke pihak lain produk yang mereka persepsikan halal, bahkan mereka mau membayar dengan harga yang lebih mahal jika tidak terdapat alternatif produk sejenis yang mereka persepsikan halal. Sebaliknya, mereka dapat memberikan informasi yang tidak benar yang mengakibatkan efek viral dan berujung anjuran memboikot konsumsi barang dan jasa tersebut. Penelitian ini bertujuan menguji pengaruh pengetahuan rantai pasok halal pada konsumen muslim dan non-muslim terhadap motivasi dan perilaku pembelian daging ayam halal. Pengetahuan rantai pasok halal yang diuji meliputi dimensi halal pakan, halal proses penyembelihan, halal penyimpanan dan logistic,","PeriodicalId":31746,"journal":{"name":"Share Jurnal Ekonomi dan Keuangan Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43713521","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}