EkBis: Jurnal Ekonomi dan Bisnis最新文献

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Indonesian Muslim Consumers' Perspectives and Behavior on Intentions to Use Islamic Financial Products Post-Covid-19 新冠肺炎疫情后印尼穆斯林消费者对使用伊斯兰金融产品意愿的看法和行为
EkBis: Jurnal Ekonomi dan Bisnis Pub Date : 2022-06-30 DOI: 10.14421/ekbis.2022.6.1.1549
Muhammad Alfarizi, R. K. Sari
{"title":"Indonesian Muslim Consumers' Perspectives and Behavior on Intentions to Use Islamic Financial Products Post-Covid-19","authors":"Muhammad Alfarizi, R. K. Sari","doi":"10.14421/ekbis.2022.6.1.1549","DOIUrl":"https://doi.org/10.14421/ekbis.2022.6.1.1549","url":null,"abstract":"This study was motivated by the importance of exploring the factors that influence people's intentions to buy or use Islamic financial products during the Covid-19 pandemic in Indonesia. Research with quantitative technique was carried out in the form of an online survey and tested using the structural equation model (SEM) method with the SmartPLS version 3.0M application. Sampling in this study used convenience sampling technique and obtained 456 respondents. The results of this study showed that almost all variables, namely religiosity, subjective norms, Islamic financial literacy, awareness, perceived behavioral control and attitudes were proven to be strong predictors of intention to use Islamic financial products. This research provides recommendations to various parties, both financial institutions, Islamic organizations and even the government need to collaborate to strengthen the level of Islamic financial literacy in the community. In addition, this study also provides recommendations to build public trust in the Islamic economy, especially Islamic banking through collaborative development of an Islamic economic roadmap including strengthening the role of Islamic banking both in terms of infrastructure and human resources. Various parties must come together to build a strong Islamic financial ecosystem and economic recovery post-Covid-19 to develop a prosperous and prosperous Indonesian economy in accordance with Islamic ideals as Rahmatan lil 'Alamin.","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114507913","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 Law of Trading at the Mid of the Friday Praying 星期五祈祷时的交易法则
EkBis: Jurnal Ekonomi dan Bisnis Pub Date : 2021-12-30 DOI: 10.14421/ekbis.2021.5.2.1434
Ibnu Muhdir
{"title":"The Law of Trading at the Mid of the Friday Praying","authors":"Ibnu Muhdir","doi":"10.14421/ekbis.2021.5.2.1434","DOIUrl":"https://doi.org/10.14421/ekbis.2021.5.2.1434","url":null,"abstract":"This paper discusses the law of trading (buying and selling) at the time of Friday prayings. This discussion has not developed since classical scholars. Allah forbids buying and selling at the time of Friday prayings. The scholars are of the opinion that the law of buying and selling at the time of Friday prayings is haraam, because they always associate it with the law of Friday prayings. According to them, the law of Friday praying is obligatory. The author performs re-ijtihad against the law of buying and selling at the time of Friday prayings. By using the ijtihad method bayāni, the author concludes that the prohibition on buying and selling at the time of Friday prayings is only limited to the etiquette or ethics case. It is associated with the law of Friday prayings which according to the author, it is sunnah. For this reason, the author stipulates that the law of buying and selling at the time of Friday prayings is makruh (disliked).","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122146476","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 Determinant of Sharia Banking Performance through Financing to Deposit Ratio as Moderator 融资存比调节对伊斯兰银行绩效的影响
EkBis: Jurnal Ekonomi dan Bisnis Pub Date : 2021-12-30 DOI: 10.14421/ekbis.2021.5.2.1331
Ervina Rahmadila, S. Haryono
{"title":"The Determinant of Sharia Banking Performance through Financing to Deposit Ratio as Moderator","authors":"Ervina Rahmadila, S. Haryono","doi":"10.14421/ekbis.2021.5.2.1331","DOIUrl":"https://doi.org/10.14421/ekbis.2021.5.2.1331","url":null,"abstract":"The most concern for investors in both bank and non-bank institutions is the quality of the accounting information provided. Financial statements are considered important because they can determine decisions for each investor. Supporting performance in this era of globalization is accounting information system. Sharia banking's good performance is supported by several factors including capital or operational ratios such as CAR, BOPO, and NPF. This study used pooled least square method with panel data in the period 2010 to 2018. The results showed that together the results showed that the variables NPF, CAR, BOPO have a positive and insignificant influence on ROA. ","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124842182","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
Islamic Social Environment Perspective and Intention Decisions of Accounting Students at Islamic Financial Institutions 伊斯兰社会环境视角与伊斯兰金融机构会计专业学生意向决策
EkBis: Jurnal Ekonomi dan Bisnis Pub Date : 2021-12-27 DOI: 10.14421/ekbis.2021.5.2.1417
A. Setiawan
{"title":"Islamic Social Environment Perspective and Intention Decisions of Accounting Students at Islamic Financial Institutions","authors":"A. Setiawan","doi":"10.14421/ekbis.2021.5.2.1417","DOIUrl":"https://doi.org/10.14421/ekbis.2021.5.2.1417","url":null,"abstract":"The aim of this research is to test the Islamic social environment on interest decisions and tests from a psychologically behavioural perspective rooted in the theory of planned behaviour (TPB) in individual interest decisions. The research method uses structural equation modeling (SEM) through SmartPLS 3.0 software, with a sample of 157 accounting students at state universities (PTN), state Islamic religious colleges (PTKIN) and private universities (PTS) located in Central Java, West Java and East Java, Yogyakarta. The test results showed that the Islamic social environment significantly affects interest decisions, theory of planned behaviour (TPB) which has dimensions of attitudes, subjective norms and perceptions of behavioural control have a significant effect on islamic social environment and interest decisions. Meanwhile, attitude and subjective norms point to a significant direction toward interest decisions through islamic social environments, while perceptions of behavioural control are insignificant over decisions","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":"668 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123047375","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
Fund Ownership of Sharia Banking According to Islamic Economic Political Perspective 伊斯兰经济政治视角下的伊斯兰银行基金所有权
EkBis: Jurnal Ekonomi dan Bisnis Pub Date : 2021-12-25 DOI: 10.14421/ekbis.2021.5.2.1377
Muhamad Izazi Nurjaman
{"title":"Fund Ownership of Sharia Banking According to Islamic Economic Political Perspective","authors":"Muhamad Izazi Nurjaman","doi":"10.14421/ekbis.2021.5.2.1377","DOIUrl":"https://doi.org/10.14421/ekbis.2021.5.2.1377","url":null,"abstract":"The concept of ownership in Islamic economics states that individuals or legal entities that have the right to ownership of a property may use it freely as long as it does not violate Islamic economic principles and the public interest. However, for Islamic banking, the ownership of funds used as business capital comes from investor customers who deposit their funds in Islamic banks. This has an effect on the ownership status of these funds. This article uses a descriptive literature research method taken from various factual references with a focus on using a normative juridical approach. This type of research is qualitative research using data analysis through several steps such as focusing data, presenting funds and drawing conclusions. The results of this study reveal the fact that the ownership rights of funds in Islamic banking are sourced from the first party funds as the bank's founder, the second party funds as shareholders and third party funds as investor customers. Ownership of these funds cannot be separated from the contract mechanism used. So that the contract used is the cause of Islamic banks having ownership rights to use these assets for business activities. The use of these funds is guaranteed by law, which shows the role of Islamic economic politics through the legal umbrella that regulates the operational system of Islamic banking, especially in the permitting of the use of investor funds for business activities through the mechanism of channeling funds and service mechanisms.","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132329088","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
Understanding of Accounting and Gender on Financial Literation Levels 会计和性别对财务素养水平的理解
EkBis: Jurnal Ekonomi dan Bisnis Pub Date : 2021-12-23 DOI: 10.14421/ekbis.2021.5.2.1288
Muhamad Iskhak
{"title":"Understanding of Accounting and Gender on Financial Literation Levels","authors":"Muhamad Iskhak","doi":"10.14421/ekbis.2021.5.2.1288","DOIUrl":"https://doi.org/10.14421/ekbis.2021.5.2.1288","url":null,"abstract":"This study aims to analyze the effect of understanding accounting and gender on the level of financial literacy of postgraduate students in the economic education program at Surabaya State University. This research uses a quantitative approach. The study showed that the level of financial literacy of postgraduate students of economic education courses at UNESA was 19.7% at the high level, 32.4% at the moderate level, and 47.9% at the low level. The level of financial literacy shows an average of 60.49, and the meaning is moderate. Accounting understanding shows an average of 70.28, and it means that the level of accounting understanding is moderate. The participation rate was 43.7% male and 56.3% female. The level of financial literacy of students in the female gender group was higher than male, female by 62.00 (62.00> 60) which means moderate, and male by 58.55 (58.55 <60) which means low. Based on data analysis, it can be concluded that accounting understanding has a significant effect on the level of financial literacy of postgraduate students in economic education programs at UNESA. Meanwhile, gender has no significant effect.","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121996307","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
Fundraising Waqf at Micro Waqf Banks in Realizing People's Welfare 小额信贷银行在实现民生方面的融资
EkBis: Jurnal Ekonomi dan Bisnis Pub Date : 2021-12-23 DOI: 10.14421/ekbis.2021.5.2.1324
Arivatu Ni’mati Rahmatika, Silviana Rini
{"title":"Fundraising Waqf at Micro Waqf Banks in Realizing People's Welfare","authors":"Arivatu Ni’mati Rahmatika, Silviana Rini","doi":"10.14421/ekbis.2021.5.2.1324","DOIUrl":"https://doi.org/10.14421/ekbis.2021.5.2.1324","url":null,"abstract":"Waqf has enormous potential in helping to realize the welfare of the people. Waqf is included in the category of muamalah teachings where the recommendation to implement it is sunnah. The realization of community welfare which is the main goal of waqf can be realized if waqf is managed in a productive way. Productive management of waqf funds certainly cannot be separated from the existence of waqf fundraising. This study aims to determine how waqf fundraising at Micro Waqf Banks. The type of research in this study used a qualitative type of research using descriptive methods. Sources of data needed to assist research obtained through primary and secondary data. The process of collecting data in this study was obtained through observation, interviews, and documentation. Furthermore, data analysis is carried out through several stages which include data reduction, data presentation, and then drawing conclusions and verification. The results showed that the fundraising of waqf in the Micro Waqf Bank Bahrul Ulum Barokah Sejahtera Tambakberas Jombang was obtained from LAZNas (National Zakat Amil Institution) then the funds were managed and distributed productively by the Micro Waqf Bank in the form of business loans with a group system to the community around the pesantren. ","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134143932","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
Public's Perception and Preference Towards Halal Tourism 公众对清真旅游的认知与偏好
EkBis: Jurnal Ekonomi dan Bisnis Pub Date : 2021-06-29 DOI: 10.14421/ekbis.2021.5.1.1307
Aghnia Nur Maulani, Rosida Dwi Ayuningtyas, Atieq Amjadallah Alfie
{"title":"Public's Perception and Preference Towards Halal Tourism","authors":"Aghnia Nur Maulani, Rosida Dwi Ayuningtyas, Atieq Amjadallah Alfie","doi":"10.14421/ekbis.2021.5.1.1307","DOIUrl":"https://doi.org/10.14421/ekbis.2021.5.1.1307","url":null,"abstract":"Halal tourism is a sector that has an important role in the economic development. For that, the main purpose of this study is to explore the perceptions and preferences of public towards halal tourism. It also aims to describe the level of importance performance of the halal tourism indicators in Semarang City and Kendal Regency. The design of this study was descriptive with quantitative approach. Data collection technique in this paper are randomly distributing questionnaires to 400 respondents. The halal tourism dimension is adapted from indicators applied by the Indonesian Muslim Travel Index. Then, the data analyzed by Gap Analysis and Importance Performance Analysis. The Result obtained that there are some indicators have low performance where as the level of influence is high, some indicators with level of influence followed by good performance, some indicators that have low level of influence and the performance is not good, and the indicators that the influence level is low but its performance is good","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121468898","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
Islamic Stock Overreaction Phenomenon on Financial Statement: An Event Study 伊斯兰股票对财务报表的过度反应现象:一个事件研究
EkBis: Jurnal Ekonomi dan Bisnis Pub Date : 2021-06-29 DOI: 10.14421/ekbis.2021.5.1.1304
S. Utama
{"title":"Islamic Stock Overreaction Phenomenon on Financial Statement: An Event Study","authors":"S. Utama","doi":"10.14421/ekbis.2021.5.1.1304","DOIUrl":"https://doi.org/10.14421/ekbis.2021.5.1.1304","url":null,"abstract":"The purpose of this study is to examine whether there is an overreaction phenomenon in the announcement of financial statements during the observation period. The sample used in this study are stocks listed on the Indonesia Stock Exchange in the Jakarta Islamic Index (JII) category during the 2016-2018 period. T test results on the winner category stock prior to the announcement of the financial statement event which AAR value tends to be negative then AAR changed to positive on the date of the announcement of financial statements. On the contrary, AAR was seen to remain positive and statistically significant even to the 10th day after the announcement of the financial statements. After the announcement of the financial statements, investors do not appear to correct stock prices as an indication that they have overreacted. It’s shows that there was no reversal after the announcement of the financial statements. AAR loser and winner shares did not experience a reversal after the announcement of the financial statements. Results indicate that there is no overreaction phenomenon in the announcement of financial statements on the Indonesia Stock Exchange","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":"665 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133398822","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
Investigating SMEs Performance: Innovation, Leadership, or Investment Driven? 中小企业绩效调查:创新、领导还是投资驱动?
EkBis: Jurnal Ekonomi dan Bisnis Pub Date : 2021-06-29 DOI: 10.14421/ekbis.2021.5.1.1257
Septy Setia Nugraha
{"title":"Investigating SMEs Performance: Innovation, Leadership, or Investment Driven?","authors":"Septy Setia Nugraha","doi":"10.14421/ekbis.2021.5.1.1257","DOIUrl":"https://doi.org/10.14421/ekbis.2021.5.1.1257","url":null,"abstract":"The main objective of this study is to find out how much influence the leadership orientation and innovation strategies affect the level of SMEs investment, which has implications for improving firm performance. This research uses structural equation modeling (SEM) analysis tools to test hypotheses. While the data in this study were processed using AMOS software. However, before testing, a goodness-of-fits model test is used to determine whether the data used is following the SEM model. This study uses a data collection tool in the form of a questionnaire that is calculated for each variable; the study sample is Central Java and DI Yogyakarta SMEs. Empirically all the hypotheses in this study is supported, then this research can be concluded as follows, improving the performance of SMEs can be achieved through the implementation of the company's innovation strategy, the company's ability to invest and the company's foresight in conducting high leadership orientation. The better application of innovation strategy and the strength of SME entrepreneurs in their leadership orientation and their courage in increasing investment to increase the company's innovation capability, it will have implications for improving business performance.","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130703905","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
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