Journal of Islamic Accounting and Finance Research最新文献

The effect of the level of Islamicity performance index on the financial performance of Islamic banks 伊斯兰绩效指数水平对伊斯兰银行财务绩效的影响

Journal of Islamic Accounting and Finance Research Pub Date : 2024-07-03 DOI: 10.21580/jiafr.2024.6.1.19941

Gunarianto Gunarianto, Muhammad Attar Indra Rajasa, Indri Supriani

{"title":"The effect of the level of Islamicity performance index on the financial performance of Islamic banks","authors":"Gunarianto Gunarianto, Muhammad Attar Indra Rajasa, Indri Supriani","doi":"10.21580/jiafr.2024.6.1.19941","DOIUrl":"https://doi.org/10.21580/jiafr.2024.6.1.19941","url":null,"abstract":"Purpose - This study examines the effects of the Islamicity Performance Index (IPI) on Muamalat Indonesia's financial performance, specifically focusing on its adherence to sharia governance, sharia compliance, and sharia social indicators.Method - The study employs a quantitative methodology, notably utilizing Autoregressive Distributed Lag statistical technique to examine secondary data. The dataset comprises quarterly time series data encompassing the period from the initial quarter of 2013Q1 to the conclusion of 2023Q2.Result - Equitable Distribution Ratio exerts a positive impact on financial performance, while Profit-Sharing Ratio demonstrates a deleterious effect. In contrast, the Zakat Performance Ratio and the comparison between Islamic Income and Non-Islamic Income do not demonstrate statistically significant effects.Implication - These findings emphasize the need to improve the usefulness of IPI in enhancing financial outcomes for Islamic financial institutions by addressing obstacles. The study provides insights into the difficulties faced by Islamic banks when implementing profit-sharing financing methods, while also emphasizing the significant impact of Equitable Distribution Ratios on enhancing financial performance.Originality - This study not only examines a single element of financial ratios, as previous study has done, additionally combines two crucial ratios: ROA and ROE. The use of ARDL) also offers a more detailed elucidation of the correlation between these variables.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"39 S173","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141683281","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 literature review of Islamic performance measurement models at sharia banks in Indonesia 印度尼西亚伊斯兰银行的伊斯兰绩效衡量模型文献综述

Journal of Islamic Accounting and Finance Research Pub Date : 2024-07-02 DOI: 10.21580/jiafr.2024.6.1.19395

Marheni Marheni, Falikhatun Falikhatun

引用次数: 0

Gender issues in local government accountability reports: insights from Islamic regions in Indonesia 地方政府问责报告中的性别问题：印度尼西亚伊斯兰地区的启示

Journal of Islamic Accounting and Finance Research Pub Date : 2023-11-29 DOI: 10.21580/jiafr.2023.5.2.18062

H. Shahib, Nur Amanah, M. Abdulrahim

{"title":"Gender issues in local government accountability reports: insights from Islamic regions in Indonesia","authors":"H. Shahib, Nur Amanah, M. Abdulrahim","doi":"10.21580/jiafr.2023.5.2.18062","DOIUrl":"https://doi.org/10.21580/jiafr.2023.5.2.18062","url":null,"abstract":"Purpose - The purpose of this research is to examine how the implementation of gender-friendly policies for women is reflected in local government accountability reports regarding the coherence of government policies-programs-reporting to the public, especially in Islamic areas, in the context of a democratic country like Indonesia.Method - The provincial governments of Aceh and West Sumatra were the main settings for this study, as they are the two main Islamic regions in Indonesia. This study used a qualitative content analysis approach to analyze the research data based on Accountability Reports in the span of 2017-2021, which was the primary data source for this research.Result - The results showed that the disclosure of gender issues in the accountability reports of the two provincial governments was still low, below 50% of the 18 indicator items used in this study. In addition, there is no standardized format for submitting government performance indicators and explanations.Implication - This research emphasizes that there is still a need for public encouragement for specific issues to receive an optimal policy share at the local government level.Originality - This is the first study known to examine Islamic values and gender disclosures in local government settings.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"38 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139211608","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

Determinant of corporate social responsibility in Islamic banking based on the Islamic social reporting index 基于伊斯兰社会报告指数的伊斯兰银行业企业社会责任决定因素

Journal of Islamic Accounting and Finance Research Pub Date : 2023-11-16 DOI: 10.21580/jiafr.2023.5.2.17597

Fanana Firdaus Salsabilah, R. Fitri

{"title":"Determinant of corporate social responsibility in Islamic banking based on the Islamic social reporting index","authors":"Fanana Firdaus Salsabilah, R. Fitri","doi":"10.21580/jiafr.2023.5.2.17597","DOIUrl":"https://doi.org/10.21580/jiafr.2023.5.2.17597","url":null,"abstract":"Purpose - This study aims to determine the level of CSR comparison in sharia-compliant banking based on the Islamic Social Reporting Index indicators and analyze the factors influencing its disclosure.Method - This study is quantitative research using secondary data. Population of this study is 9 Islamic Banks in Indonesia in 2017-2021. The selection of samples in this study used purposive sampling. The data were analyzed using Panel Data regression analysis, Classic Assumption test, F-test, and T-test.Result - The results showed that two of the four variables thought to have an impact on ISR disclosure are found to have a significant impact. In contrast to leverage, which has a negative but considerable impact on ISR disclosure, company age has a positive and significant impact. The other two factors (profitability and company size) had less of an impact on ISR disclosure.Implication - Islamic Commercial Banks in Indonesia suggest to improve the financial performance in Corporate Social Responsibility with Isamic Social Reporting Index.Originality - This is a study to prove the effect of corporate social responsibility disclosure on the annual report of Islamic banks using the Islamic Social Reporting Index indicator.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"48 1-2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139270525","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

Performance of Indonesia Sharia companies: Does corporate ethical identity matter? 印度尼西亚伊斯兰教公司的业绩：企业道德认同重要吗？

Journal of Islamic Accounting and Finance Research Pub Date : 2023-11-16 DOI: 10.21580/jiafr.2023.5.2.17176

Irma Hartyanti, P. Harto, Chutima Wangbenmad

{"title":"Performance of Indonesia Sharia companies: Does corporate ethical identity matter?","authors":"Irma Hartyanti, P. Harto, Chutima Wangbenmad","doi":"10.21580/jiafr.2023.5.2.17176","DOIUrl":"https://doi.org/10.21580/jiafr.2023.5.2.17176","url":null,"abstract":"Purpose - The development of Islamic finance has made many Indonesia sharia companies register themselves as part of the Indonesia Sharia Stock Index (ISSI). The government always encourages sharia economic growth that upholds ethics. From the Islamic perspective, ethics is the foundation of all aspects of life. This study aims to analyze the performance of Indonesia sharia companies, by linking the importance of Corporate Ethical Identity (CEI) which is implemented in corporate culture.Method - Quantitative research is reviewed through the annual reports of manufacturing companies registered at ISSI for the 2018 and 2019. Linear regression analysis, along with moderated regression analytics, was used to analyze data from 154 manufacturing companies.Result - The results of the study show that CEI has a positive influence on firm performance, and ownership structure as a moderating variable strengthens the influence of CEI on firm performance.Implication - Sharia companies in Indonesia are advised to increase CEI reporting so as to improve financial performance in accordance with sharia principles.Originality - This study represents the inaugural investigation into CEI within Islamic companies operating in Indonesia, with a specific emphasis on corporate culture. The novelty in this research is the focus on company culture, and what distinguishes it from the mentioned study is the utilization of the ownership structure concept as a moderating variable. It also incorporates the utilization of the ownership structure concept as a moderating variable.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"AES-21 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139269630","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

Mauquf’alaih as a waqf accountability center (prophetic social approach) 作为宗教基金问责中心的 Mauquf'alaih（先知式社会方法）

Journal of Islamic Accounting and Finance Research Pub Date : 2023-11-16 DOI: 10.21580/jiafr.2023.5.2.16070

Siti Nur Ngaini, M. Sholihin

引用次数: 0

Reflection of Al-Ghazali’s business ethics for tax consultants 阿尔-加扎利的商业道德对税务顾问的启示

Journal of Islamic Accounting and Finance Research Pub Date : 2023-11-16 DOI: 10.21580/jiafr.2023.5.2.16068

Bima Rafly Fachrezzi, Deni Rachmad Sulistiyanto, Muhammed Lamin Jabbi, Ishiaka Adamu

{"title":"Reflection of Al-Ghazali’s business ethics for tax consultants","authors":"Bima Rafly Fachrezzi, Deni Rachmad Sulistiyanto, Muhammed Lamin Jabbi, Ishiaka Adamu","doi":"10.21580/jiafr.2023.5.2.16068","DOIUrl":"https://doi.org/10.21580/jiafr.2023.5.2.16068","url":null,"abstract":"Purpose - The purpose of this study was to explore the application of the values of Al-Ghazali Islamic business ethics to tax consultants in Indonesia and to compare them with the Indonesian Tax Consultant Professional Code of Ethics.Method - This research approach uses phenomenology. There were 3 informants interviewed in the study consisting of tax consultants who are Muslim in Indonesia, fiscal authorities who are Muslim in Indonesia, and experts in the Islamic religion.Result - This research gives the result that the principle of integrity can be expanded in terms of its definition and meaning with the mujahadah component in Al-Mizan, so that the integrity referred to here is trying to keep away bad traits that are prohibited in Islam. Moreover, on the concept of al ihya', tax consultants have a main orientation to profit and the motivation to help taxpayers is still limited to improving the image of their consulting services business.Implication - The concept of Islamic Business Ethics by Al-Ghazali is a broader and deeper ethic so it is very appropriate if it is adapted to the Indonesian Tax Consultant Code of Ethics, especially regarding responsibility and motivation as servants of God.Originality - This research is the first study that used a phenomenological approach in uncovering the reflection of the concept of Islamic business ethics by Al-Ghazali on the implementation of a tax consultant's code of ethics.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"31 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139270494","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

Godly accountability: reflection on ethics for zakat accountants 虔诚的问责制：对天课会计师职业道德的思考

Journal of Islamic Accounting and Finance Research Pub Date : 2023-11-16 DOI: 10.21580/jiafr.2023.5.2.17102

F. Zakiy, Fitra Istianah Turahman

{"title":"Godly accountability: reflection on ethics for zakat accountants","authors":"F. Zakiy, Fitra Istianah Turahman","doi":"10.21580/jiafr.2023.5.2.17102","DOIUrl":"https://doi.org/10.21580/jiafr.2023.5.2.17102","url":null,"abstract":"Purpose - This research aims to explore the forms of accountability of zakat institutions and their importance and to uncover the meaning of accountability from zakat accountants.Method - To achieve this goal, this study uses qualitative methods with a phenomenological approach. There are three key informants interviewed in this study. Data analysis in this study was divided into four stages: bracketing, noema, noesis, and eidetic reduction.Result - This study found that accountability is reflected in financial reporting and accountability is essential for zakat institutions to increase good governance and trust in the community. Accountability can be interpreted as having faith and ethics, righteousness, accountability to God, and accountability to humans.Implication - Internalizing ethics to become a zakat accountant is more honest and professional and upholds integrity in carrying out its duties.Originality - This research discusses the meaning of accountability from zakat accountant’s perspective and forms of accountability in zakat institutions. Empirical findings can be used to develop insight into accountability in zakat institutions.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"160 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139267362","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

Bank social fund distribution and cost of profit-sharing investment account: evidence from Indonesia 银行社会基金分配与利润分享投资账户成本：印度尼西亚的证据

Journal of Islamic Accounting and Finance Research Pub Date : 2023-11-16 DOI: 10.21580/jiafr.2023.5.2.16733

Prabowo Yudo Jayanto, H. Mukhibad, Nana Abdul Aziz

{"title":"Bank social fund distribution and cost of profit-sharing investment account: evidence from Indonesia","authors":"Prabowo Yudo Jayanto, H. Mukhibad, Nana Abdul Aziz","doi":"10.21580/jiafr.2023.5.2.16733","DOIUrl":"https://doi.org/10.21580/jiafr.2023.5.2.16733","url":null,"abstract":"Purpose - This study aims to prove the impact of the distribution of social funds (qardhul hasan-QH and zakah funds) on the cost of a Profit-Sharing Investment Account (PSIA) immediately and for a long period in Islamic banks.Method - The research is based on panel data from 11 Islamic commercial banks (IB) in Indonesia from 2009 to 2021. Data were analyzed using the generalized least squares (GLS) random-effects method with robust standard error.Result - This research proves that the distribution of social funds (the distribution of QH and zakah funds) has a positive economic impact in the short period but the distribution of social funds has a negative economic impact in the long period.Implication - This study contributes to bank directors in considering the social activities of banks funded by QH funds by considering the effectiveness of social fund distribution, hence having positive economic consequences for bank performance.Originality - This research contributes to the development of previous literature in two ways. First, we use CSR performance proxies that are different from previous studies, namely the distribution of QH and zakah funds. The distribution of these funds is a proof of the bank's legitimacy to care about social, economic, and environmental issues. Second, we use the cost of PSIA as an economic consequence of CSR performance.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"6 1-2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139267450","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

Inventory Management Practices among Small and Micro Businesses during COVID-19 Pandemic 2019冠状病毒病大流行期间小微企业库存管理实践

Journal of Islamic Accounting and Finance Research Pub Date : 2023-11-03 DOI: 10.5430/afr.v12n4p86

Tuan Zainun Tuan Mat, Marshita Hashim, Shukriah Saad, Mohd Badrulhisham Ismail

{"title":"Inventory Management Practices among Small and Micro Businesses during COVID-19 Pandemic","authors":"Tuan Zainun Tuan Mat, Marshita Hashim, Shukriah Saad, Mohd Badrulhisham Ismail","doi":"10.5430/afr.v12n4p86","DOIUrl":"https://doi.org/10.5430/afr.v12n4p86","url":null,"abstract":"Developing micro, small, and medium businesses (SMEs) encourages Malaysia's economic growth. The Covid-19 pandemic has greatly affected SMEs. During the Covid-19 pandemic, with material shortages and shipping delays, the ability to track the inventory is critical. Adopting digital technology in the inventory tracking process will assist the company in managing its inventory effectively. SMEs need to have relevant knowledge and technical skills to adopt digital technology. Specifically, this study explores SMEs' current inventory management practices to gauge their knowledge of inventory management. Data was collected using semi-structured interviews using a questionnaire with ten SMEs in Selangor. This study documents that SME organisation value is positively associated with best inventory management practices. In addition, results show that divergence can intensify the negative relationship between low inventory management practices and SMEs' value. Findings support the need for more scrutiny by SME owners, regulators, policymakers, and standard setters to monitor the conflict, which is crucial for SMEs to overcome the issues and challenges they face. This study will contribute to the sustainability of SMEs, consistent with the national agenda to strengthen the SMEs as highlighted in the government’s new Economic Transformation Program (ETP) through Bumiputera’s Economic Transformation Agenda.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"128 S197","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135818802","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