Journal of Islamic Accounting and Finance Research最新文献_第8页

Analysis of the influence of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia 智力资本和银行风险对印尼伊斯兰银行业绩效的影响分析

Journal of Islamic Accounting and Finance Research Pub Date : 2021-11-24 DOI: 10.21580/jiafr.2021.3.2.8615

D. Septiani, I. Yahya, S. Hartono, T. Ningsih, Fiina Ishmatul Maula

{"title":"Analysis of the influence of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia","authors":"D. Septiani, I. Yahya, S. Hartono, T. Ningsih, Fiina Ishmatul Maula","doi":"10.21580/jiafr.2021.3.2.8615","DOIUrl":"https://doi.org/10.21580/jiafr.2021.3.2.8615","url":null,"abstract":"Purpose - This study aims to determine the effect of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia (An empirical study on Islamic Commercial Banks registered in Financial Services Authority (OJK) in 2017-2019).Method - This study used secondary data and used the multiple linear regression analysis method. The sample used was the purposive sampling method with the results of 12 Islamic Commercial Bank (BUS) as a sample of 14 BUS populations.Result - The results of this study stated that iB-VACA had a significant adverse effect on MSI variable; iB-VAHU had a positive but not significant effect on MSI variable; iB-STVA had an insignificant negative effect on MSI variable; CAR had an insignificant negative effect on MSI variable, and FDR had a positive but not significant effect on MSI variable.Implication - Islamic banking is advised to optimize its intangible assets and estimate the risks that will occur, as well as to pay attention to its sharia objectives to increase company value and performance.Originality - The secondary data source of this research is obtained from the official website of OJK, and financial report data is obtained from the website of each BUS.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49340507","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The role of the sharia supervisory board in the relationship of third-party fund and profits 伊斯兰教规监事会在第三方资金与利润关系中的作用

Journal of Islamic Accounting and Finance Research Pub Date : 2021-11-24 DOI: 10.21580/jiafr.2021.3.2.9554

Fajria Zakiyah, Prayogo Prasojoharto, Sepky Mardian

{"title":"The role of the sharia supervisory board in the relationship of third-party fund and profits","authors":"Fajria Zakiyah, Prayogo Prasojoharto, Sepky Mardian","doi":"10.21580/jiafr.2021.3.2.9554","DOIUrl":"https://doi.org/10.21580/jiafr.2021.3.2.9554","url":null,"abstract":"Purpose - This study aims to find empirical evidence of the effect of growth of Third-Party Funds (TPF) on profit growth with the role of the Sharia Supervisory Board (SSB) as moderator in Islamic banks in Indonesia.Method - This research is an associative research with a quantitative approach that used Panel Data Regression and Moderated Regression Analysis (MRA) as the data analysis methods. The research sample was 58 annual financial reports from 14 Islamic Commercial Banks in Indonesia.Result - TPF had a significant positive effect on bank profit growth, but the role of the SSB could not moderate the growth of TPF on the profit growth of Islamic banks.Implication - The implications of this research can strengthen the belief that Islamic banks need to improve the quality of their services and products to maintain the trust of customers and prospective customers to place their funds in Islamic banks.Originality - The difference in this study when compared to other studies is the role of the Sharia Supervisory Board which is positioned as a moderating variable for the growth of Third-Party Funds on profit growth.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45223231","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 role of social assistance program on management accounting practice 社会救助计划对管理会计实务的作用

Journal of Islamic Accounting and Finance Research Pub Date : 2021-11-24 DOI: 10.21580/jiafr.2021.3.2.8889

Mira Fajrin Sholichatun, Hani Werdi Apriyanti

{"title":"The role of social assistance program on management accounting practice","authors":"Mira Fajrin Sholichatun, Hani Werdi Apriyanti","doi":"10.21580/jiafr.2021.3.2.8889","DOIUrl":"https://doi.org/10.21580/jiafr.2021.3.2.8889","url":null,"abstract":"Purpose - The purpose of this study is to determine the procurement of social assistance program on management accounting practice of MSMEs in food industry sector in Semarang during the Covid-19 pandemic.Method - The population in this study was 17,602 MSMEs in Semarang. The research samples were 144 MSMEs in the food industry sector in Semarang obtained using a non-random sampling technique with a purposive sampling method. The data were then processed using descriptive analysis, data quality test, classic assumption test, simple regression analysis, and hypothesis test with IBM SPSS 25 software.Result - The results show that procurement of social assistance program affected management accounting practice of MSMEs in the food industry sector in Semarang during the Covid-19 pandemic.Implication - The results show that with the support provided by the government and financial institutions in the form of social assistance programs to MSMEs had positive impacts by encouraging MSMEs to implement management accounting practices during the covid-19 pandemic.Originality - Procurement of Social Assistance Program is an independent variable which is later expected to be able to overcome MSME problems due to the financing faced by MSMEs in Semarang in response to the impact of Covid-19 pandemic.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45699838","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

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 10, No. 4, 2021 《会计与金融研究》，Vol. 10, No. 4, 2021

Journal of Islamic Accounting and Finance Research Pub Date : 2021-11-24 DOI: 10.5430/afr.v10n4p68

Sarah Chen

引用次数: 0

The effect of sharia share selection based on financial ratio and corporate governance mechanism on the quality of company profit 基于财务比率和公司治理机制的伊斯兰股权选择对公司利润质量的影响

Journal of Islamic Accounting and Finance Research Pub Date : 2021-11-24 DOI: 10.21580/jiafr.2021.3.2.8671

Nida Ulya Sofana, F. Zakiy, Muchammad Fauzi, Singgih Muheramtohadi, Najim Nur Fauziah

{"title":"The effect of sharia share selection based on financial ratio and corporate governance mechanism on the quality of company profit","authors":"Nida Ulya Sofana, F. Zakiy, Muchammad Fauzi, Singgih Muheramtohadi, Najim Nur Fauziah","doi":"10.21580/jiafr.2021.3.2.8671","DOIUrl":"https://doi.org/10.21580/jiafr.2021.3.2.8671","url":null,"abstract":"Purpose - This study aims to obtain empirical evidence regarding the effect of Islamic stock selection based on financial ratios (debt to assets ratio, debt to equity ratio, non-halal income ratio) and corporate governance mechanisms (managerial ownership, independent commissioners, institutional ownership, audit committee) on company earnings quality.Method - The population of this research is all companies that are members of the Indonesian Sharia Stock Index in 2017-2019. The sample selection used purposive sampling method and obtained 67 sample companies. This study uses secondary data with multiple linear regression analysis method.Result - Debt to assets ratio, managerial ownership, institutional ownership, and audit committee have no significant positive effect on earnings quality. The ratio of non-halal income has a negative and significant effect on earnings quality. Meanwhile, the debt to equity ratio and independent commissioners do not have a significant negative effect on earnings quality.Implication - Companies that are members of the Indonesian Sharia Stock Index are expected to be able to improve the quality of their financial reports. On the other hand, investors are expected to find out and study the company's annual report as a material consideration for investment decisions.Originality - The originality of the research is this study intends to develop previous research by examining the selection criteria for sharia shares and corporate governance mechanisms.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45837079","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

Ownership structure and loan quality of deposit money banks in Nigeria 尼日利亚存款银行的股权结构和贷款质量

Journal of Islamic Accounting and Finance Research Pub Date : 2021-11-24 DOI: 10.21580/jiafr.2021.3.2.9351

D. Abdulazeez

{"title":"Ownership structure and loan quality of deposit money banks in Nigeria","authors":"D. Abdulazeez","doi":"10.21580/jiafr.2021.3.2.9351","DOIUrl":"https://doi.org/10.21580/jiafr.2021.3.2.9351","url":null,"abstract":"Purpose - This study examined the effect of Ownership Structure (Management Shareholding and Ownership Concentration) on the loan quality (LDR) of banks in Nigeria for a period of 10 years (2008-2017). The study utilized data extracted from the annual reports of the fourteen (14) studied banks.Method - Robustness tests were carried out to determine: the existence or otherwise of multi-collinearity, fitness of the model and appropriate regression analysis for the study. Descriptive statistics, correlation and Fixed Effect GLS regression were used to describe and analyze the data.Result - The study found that, ownership structure (ownership concentration and management shareholding) has significant negative effect on loan quality of banks in Nigeria.Implication - The implications of this research is that increased ownership concentration as well as management shareholding can strengthen banks’ loan quality owing to reduced proportion of depositors funds used to finance loan. This could spur confidence in the bank by the general public with regards to the safety of their deposits.Originality - This study is different from other studies that concentrated on the use of ownership structure in relations to various financial performance measurements such as ROA, ROE, NPM among other. In this study, effort was made to consider the financial health of banks owing to the nature of their business (loan).","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44560278","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 role of religiosity on the relationship between task complexity, experience and audit judgement 宗教信仰在任务复杂性、经验和审计判断之间关系中的作用

Journal of Islamic Accounting and Finance Research Pub Date : 2021-11-24 DOI: 10.21580/jiafr.2021.3.2.8673

I. Pertiwi, Taufikur Rahman

{"title":"The role of religiosity on the relationship between task complexity, experience and audit judgement","authors":"I. Pertiwi, Taufikur Rahman","doi":"10.21580/jiafr.2021.3.2.8673","DOIUrl":"https://doi.org/10.21580/jiafr.2021.3.2.8673","url":null,"abstract":"Purpose - The purpose of the study is to examine the effect of task complexity and experience on audit judgment with religiosity as moderator on the auditors of the Inspectorate of Semarang Regency and Salatiga City.Method - The data collection of this research was primary by using a questionnaire. The population in this study were all auditors of the Inspectorate of Semarang Regency and Salatiga City. The selection of samples in this study used the purposive sampling technique and selected 45 auditors. The data was processed using IBM Statistics SPSS version 23. The data analysis in this study included the research instrument test (validity and reliability test), classical assumption test (normality, heteroscedasticity, and multicollinearity test), F-test, t-test, and MRA test.Result - The results showed that task complexity and experience partially had a positive and significant effect on audit judgment. The MRA test showed that religiosity did not moderate the effect of task complexity and experience on audit judgment in the auditors of the Inspectorate of Semarang Regency and Salatiga City.Implication - It is expected that auditors consider the religiosity in making audit judgment.Originality - This research is the first study that uses religiosity as a moderator in the relationship between task complexity and experience on audit judgment.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46742476","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Financial Development in Developing Countries and Its Impact on Economic Growth between 2008 and 2017 2008 - 2017年发展中国家金融发展及其对经济增长的影响

Journal of Islamic Accounting and Finance Research Pub Date : 2021-11-15 DOI: 10.5430/afr.v10n4p50

Khuloud M. Alawadhi, Nour Alshamali, Mansour Alshamali

{"title":"Financial Development in Developing Countries and Its Impact on Economic Growth between 2008 and 2017","authors":"Khuloud M. Alawadhi, Nour Alshamali, Mansour Alshamali","doi":"10.5430/afr.v10n4p50","DOIUrl":"https://doi.org/10.5430/afr.v10n4p50","url":null,"abstract":"This article examines how the level of financial development has changed in the ten years between 2008 and 2017 in connection to the most significant events in the global economy and finance and how financial development has influenced economic growth in developing countries. The study measures financial development following the World Bank (2020) approach and using indicators of financial access, financial depth, financial efficiency and financial stability, corresponding to financial institutions and financial markets. Based on a two-way fixed effects model, we find that financial development has positively and significantly contributed to economic growth in these countries during the ten years between 2008 and 2017, through increased access of individual consumers and firms to financial products and services. Other variables such as the depth, efficiency and stability of financial institutions and markets do not correlate significantly with the economic growth of developing countries between 2008 and 2017. This paper concludes that the access to financial institutions for individuals living in developing nations is favourably and significantly connected to economic growth in these countries.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79115248","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: 2

Asset Allocation via Machine Learning 通过机器学习进行资产配置

Journal of Islamic Accounting and Finance Research Pub Date : 2021-11-10 DOI: 10.5430/afr.v10n4p34

Zhenning Hong, Ruyan Tian, Qing Yang, Wei Yao, Tingting Ye, Liangliang Zhang

引用次数: 1

A Managed Policy on Capital Inflows 有管理的资本流入政策

Journal of Islamic Accounting and Finance Research Pub Date : 2021-10-28 DOI: 10.5430/AFR.V10N4%P

Khaled Amira, Mark L. Muzere, Mark Wilson

引用次数: 0