Perbanas Journal of Islamic Economics and Business最新文献

{"title":"Tinjauan Ideologis dan Hubungan Ekonomi Islam Dengan Ekonomi Pancasila","authors":"Ahmad Farikhin LC., ME","doi":"10.56174/pjieb.v2i1.23","DOIUrl":"https://doi.org/10.56174/pjieb.v2i1.23","url":null,"abstract":"Economics, like other activities, has an ideological basis as a foothold and a source of inspiration for the perpetrators. Islam is here to provide solutions for people's lives in the economic field with the principles of justice and balance based on the revelation of God Almighty. Meanwhile, Pancasila as the foundation of the state ideology is also an inspiration in carrying out the economic activities of the Indonesian nation. This study explores the ideological correlation between the economic concept in Islam and the economic concept in Pancasila. Can the two economic concepts grow and develop hand in hand in Indonesia, which is based on Pancasila? This research is a quantitative research with a literature approach which is then described in the form of a narrative to explain the analysis and findings. In this study, it was found that the concept of Islamic economics is in line with the economic concept of Pancasila, considering that the precepts in Pancasila are also inspired by Islamic religious beliefs such as the concept of divinity (tawhid), humanity and justice. Islamic economy can grow and develop in Indonesia without changing the state system with the caliphate.","PeriodicalId":413696,"journal":{"name":"Perbanas Journal of Islamic Economics and Business","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133722122","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":"Comparative Analysis of Sharia Stock Performance Before and During Covid-19 Pandemic in Indonesia","authors":"Ahmad Rasyid Al Faruk","doi":"10.56174/pjieb.v2i1.44","DOIUrl":"https://doi.org/10.56174/pjieb.v2i1.44","url":null,"abstract":"The study analyzes the performance of sharia stocks before the Covid-19 pandemic and during the Covid-19 pandemic in Indonesia. The performance is measured using stock return and financial ratios. The financial ratios using in this study are return on equity (ROE), earnings per share (EPS), price to earnings ratio (PER), and price to book value (PBV). The data used in this study are collecting from the yahoo finance website and financial reports during the third quarter of 2019 and the third quarter of 2020. The type of research uses quantitative research. The sample uses 30 sharia stocks indexed in the Jakarta Islamic Index (JII) as of September 2020. The Wilcoxon signed-rank test use to testing the hypothesizes. The results show significant differences in stock return, ROE, EPS, and PBV between before the pandemic and during the Covid-19 pandemic in Indonesia. Meanwhile, in PER, there is no significant difference between the two comparison periods.","PeriodicalId":413696,"journal":{"name":"Perbanas Journal of Islamic Economics and Business","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125394514","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":"Strategi Pengelolaan Dana Bank Syariah Dalam Meningkatkan Keunggulan Kompetitif Perbankan Syariah di Era Disrupsi","authors":"H. Pujiastuti","doi":"10.56174/pjieb.v2i1.24","DOIUrl":"https://doi.org/10.56174/pjieb.v2i1.24","url":null,"abstract":"Penelitian ini bertujuan  untuk mengetahui kesiapan Bank Umum Syariah (BUS) didalam menghadapi perubahan tatanan kehidupan yang semuanya menuntut penggunaan tehnologi dalam setiap transaksi perbankan. Hal ini ditanggap baik oleh BUS sehingga untuk memudahkan pengendalian operasional perbankan syariah maka BUS menjadi nama Bank Syariah Indoneia. Untuk itu melalui penelitian ini yang menggunakan laporan keuangan 5 BUS yang dijadikan sampel dalam penelitian ini, diuji kemampuan keuangannya melalui beberapa rasio keuangan yang dimulai dari tahun 2015 s.d. 2019 melalui alat ukur keuangan yaitu CAR, NPF, BOPO, dan FDR terhadap ROA. Sampel menggunakan laporan keuangan per triwulan dari 5 BUS dengan periode penelitian 5 tahun. Sehingga diperoleh jumlah total sampel dari seluruh periode penelitian adalah 100 sampel. Teknik analisis yang digunakan dalam penelitian ini adalah regresi data panel. Hasil penelitian menunjukan bahwa variabel independen yang terdiri dari CAR, NPF, BOPO, dan FDR secara bersama-sama berpengaruh signifikan terhadap ROA, dengan nilai R Square sebesar 51,6 persen. Sedangkan sisanya sebesar 48,4 persen dipengaruhi oleh faktor-faktor lain yang tidak  dimasukkan  dalam  model  penelitian. Berdasarkan hasil uj t diketahui CAR dan FDR tidak berpengaruh signifikan terhadap ROA, sedangkan NPF dan BOPO  secara  parsial  berpengaruh signifikan negatif terhadap ROA. Hasil uji F diketahui bahwa  CAR,  NPF, BOPO dan FDR secara bersama-sama berpengaruh signifikan terhadap ROA. Hal ini menunjukkan adanya kesiapan BUS dalam menghadapi tantangan perbankan di era disrupsi mendatangPenelitian ini bertujuan  untuk mengetahui kesiapan Bank Umum Syariah (BUS) didalam menghadapi perubahan tatanan kehidupan yang semuanya menuntut penggunaan tehnologi dalam setiap transaksi perbankan. Hal ini ditanggap baik oleh BUS sehingga untuk memudahkan pengendalian operasional perbankan syariah maka BUS menjadi nama Bank Syariah Indoneia. Untuk itu melalui penelitian ini yang menggunakan laporan keuangan 5 BUS yang dijadikan sampel dalam penelitian ini, diuji kemampuan keuangannya melalui beberapa rasio keuangan yang dimulai dari tahun 2015 s.d. 2019 melalui alat ukur keuangan yaitu CAR, NPF, BOPO, dan FDR terhadap ROA. Sampel menggunakan laporan keuangan per triwulan dari 5 BUS dengan periode penelitian 5 tahun. Sehingga diperoleh jumlah total sampel dari seluruh periode penelitian adalah 100 sampel. Teknik analisis yang digunakan dalam penelitian ini adalah regresi data panel. Hasil penelitian menunjukan bahwa variabel independen yang terdiri dari CAR, NPF, BOPO, dan FDR secara bersama-sama berpengaruh signifikan terhadap ROA, dengan nilai R Square sebesar 51,6 persen. Sedangkan sisanya sebesar 48,4 persen dipengaruhi oleh faktor-faktor lain yang tidak  dimasukkan  dalam  model  penelitian. Berdasarkan hasil uj t diketahui CAR dan FDR tidak berpengaruh signifikan terhadap ROA, sedangkan NPF dan BOPO  secara  parsial  berpengaruh signifikan negatif terhadap ROA. Hasi","PeriodicalId":413696,"journal":{"name":"Perbanas Journal of Islamic Economics and Business","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130780480","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":"Logistic Regression Analysis in Revealing Probability of Indonesian Moslem Community's Understanding About Cash Waqf Linked Sukuk (CWLS)","authors":"D. Widiyanti","doi":"10.56174/pjieb.v2i1.12","DOIUrl":"https://doi.org/10.56174/pjieb.v2i1.12","url":null,"abstract":"Cash Waqf Linked Sukuk (CWLS) is one of the innovative fiscal instruments through Islamic Financial Institutions in Indonesia that uses waqf funds as sukuk investment. The collection of waqf funds is still experiencing obstacles such as: lack of understanding of the Muslim community on the concept of the importance of CWLS, lack of public trust in cash waqf institutions and lack of willingness to donate cash waqf. This study conducted a survey of 151 potential Indonesian Muslim respondents consisting of civil servants, entrepreneurs, academics, and households. By using logistic regression analysis, it is expected to produce findings related to factors that affect understanding of the Muslim community regarding cash waqf linked sukuk (CWLS). Based on the results of the analysis with a significance tolerance level of 0.05%, it was concluded that formal education, income, and age had a statistically significant effect on understanding of CWLS. Based on the log of odds value, the younger respondents with the higher income and the higher formal education has more probability to have understanding on CWLS.","PeriodicalId":413696,"journal":{"name":"Perbanas Journal of Islamic Economics and Business","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122953103","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":"Konsep Pariwisata Halal Di Indonesia Dalam Perspektif Maqashid Syariah","authors":"Muhammad Salman Al Farisi","doi":"10.56174/pjieb.v2i1.27","DOIUrl":"https://doi.org/10.56174/pjieb.v2i1.27","url":null,"abstract":"Pariwisata halal beberapa tahun terakhir telah menjadi perbincangan di Indonesia. Sejumlah kalangan masyarakat di Indonesia mengira bahwasannya adanya konsep pariwisata halal yang ada di Indonesia adalah sebuah representasi dari pariwisata islami ialah perihal yang agak aneh. Konsep pariwisata halal atau sebutan lainnya seperti dalam istilah lain tamasya syariah yang saat ini memunculkan sebuah perbincangan, apakah konsep pariwisata halal tersebut mempunyai landasan filsafat yang erat pada ajaran Islam, ataukah hanya sebuah wujud rencana ekonomi guna menerapkan pariwisata yang dapat bersaing serta dapat mengembangkan penerimaan dari para wisatawan muslim asing. Penelitian ini dilaksanakan dengan menggunakan metode penelitian kualitatif berdasarkan studi kepustakaan. Hasil penelitian ini menunjukkan bahwa konsep pariwisata halal di Indonesia telah menjadi konsep yang tepat dan sesuai dalam merepresentasikan pariwisata yang islami. Namun di beberapa sisi masih terdapat adanya ketidaksesusaian dalam tata kelola pariwisata halal di Indonesia yang telah mengabaikan prinsip maqashid syariah. Adanya kebijakan legal yang mengadopsi prinsip dan nilai-nilai dalam maqashid syariah adalah hal yang harus dipertimbangkan oleh pemerintah untuk dapat diimplementasikan dalam pariwisata halal di Indonesia","PeriodicalId":413696,"journal":{"name":"Perbanas Journal of Islamic Economics and Business","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133919326","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":"COMPARATIVE STUDY OF LAW: WARALABA DALAM PERSPEKTIF PERJANJIAN","authors":"Andi Fariana","doi":"10.56174/pjieb.v1i1.4","DOIUrl":"https://doi.org/10.56174/pjieb.v1i1.4","url":null,"abstract":"Franchising is a form of business activity that is quite growing and in demand. The legal fundamentals of franchising are formed in agreements and in Government Regulation Number 42 of 2007, sufficiently regulated that there must be consideration for making a franchise agreement, but to find out what the form of the agreement is, the peculiarities and strengths of the validity of both conventional franchises and sharia franchises, an investigation and studies performed so that it is found that the aspects of the agreement regulated in Government Regulation Number 42 of 2007 as well as those regulated in the Civil Code (KUHPerdata) are the guidelines and legal umbrella for the franchise agreement made. According to the Civil Code, Agreement Law is open in nature and the agreement made will become law for the parties involved as long as it is made on the basis of an agreement. Thus, a franchise agreement made on the basis of Islamic Law (whether in the form of a syirkah / cooperation agreement or an ijarah / lease agreement with certain rewards) does not contradict with the principles of the agreement contained in the Civil Code and which are regulated in Government Regulation No. 42 of 2007. The most important thing is that the parties agree and the agreement made is not an agreement on the object of the franchise that is contrary to sharia.","PeriodicalId":413696,"journal":{"name":"Perbanas Journal of Islamic Economics and Business","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115531977","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":"PERBANDINGAN KINERJA KEUANGAN BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH PERIODE 2015 – 2019","authors":"Sthepanie Rizky Rianti *, Puji Hadiyati","doi":"10.56174/pjieb.v1i1.3","DOIUrl":"https://doi.org/10.56174/pjieb.v1i1.3","url":null,"abstract":"The purpose of this research to analyze the comparison of the financial performance of Islamic Commercial Banks and Conventional Commercial Banks for the period 2015 - 2019. The population in this study took from conventional commercial banks and Islamic commercial banks. The samples use in this research are thirteen conventional commercial banks and four Islamic commercial banks period 2015-2019. The sampling period is 5 years with the period 2015 to 2019. The variables used are financial ratios which include Capital Adequacy Ratio (CAR), Non Performing Loans (NPL), Return on Assets (ROA), Operating Expense Ratio (OER), and Loan to Deposit Ratio (LDR). The data analysis technique in this study used descriptive statistical analysis, normality test and two-difference test analysis (Independent Sample t-test). The test results show that the CAR, ROA, BOPO, and LDR/FDR variables have a significant difference between Conventional Commercial Banks and Islamic Commercial Banks, while for the NPL/NPF variables there is no significant difference between Conventional Commercial Banks and Islamic Commercial Banks.","PeriodicalId":413696,"journal":{"name":"Perbanas Journal of Islamic Economics and Business","volume":"175 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114395531","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":"FASE PENERAPAN SUMBER DAYA INSANIAH PADA PERUSAHAAN","authors":"Popy Novita Pasaribu *","doi":"10.56174/pjieb.v1i1.6","DOIUrl":"https://doi.org/10.56174/pjieb.v1i1.6","url":null,"abstract":"Companies that believe in values will be successful in the long run. These core values will give spirit or motivation to everyone in the organization and finally to the community in growing a human-centered monotheistic society 5.0. This article aimed to examine the phases of implementing the Islamic value-based HR Model in companies. The model used was the HR model with Islamic values and the meaning of prayer, as well as a harmonious corporate culture, resulting in the expected HR performance. This study used qualitative research methods with the object of research are two companies that have implemented Islamic values in managing the company. The technique of collecting data was triangulation, namely research instrument,  in-depth interviews and secondary data analysis. Data analysis was inductive. The application of the Islamic value-based HR model goes through two phases, namely the \"Mecca\" phase and the \"Medina\" phase. Companies in the Mecca phase need to consistently carry out an integrated corporate culture internalization program, namely as values, decision-making patterns and attitudes. Internalization of culture by using Islamic values and the meaning of prayer to influence at the individual level, work units and companies in general can open hearts, minds and wills so that job satisfaction and employee commitment can be achieved. Companies in the Medina phase have shared values that have been entrenched and internalized which have an influence on HR performance. With the company's rapid development, culture as identity; fastener; a source of inspiration, pride and resources; driving force and as a pattern of behavior needs to be maintained and passed on to the next generation.","PeriodicalId":413696,"journal":{"name":"Perbanas Journal of Islamic Economics and Business","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121107430","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":"PENGARUH RASIO KEUANGAN TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI ERA 4.0","authors":"Nissa Amrina *, Reny Fitriana Kaban","doi":"10.56174/pjieb.v1i1.7","DOIUrl":"https://doi.org/10.56174/pjieb.v1i1.7","url":null,"abstract":"The world today has entered the era of the industrial revolution 4.0, where this era greatly affects the various lifestyles of people around the world, including in Indonesia. One of the industries moving by 4.0 is the Islamic banking industry. The impact of using this technology should make Islamic banking operations more efficient, so that the profitability of Islamic banking in Indonesia will also increase. This study was conducted with the aim of looking at the profitability of Islamic commercial banks in Indonesia in the era of the industrial revolution 4.0 from 2013 to 2019. The population in this study was Islamic Commercial Banks registered by the Otoritas Jasa Keuangan in the period 2013-2019 with a sample of 11 Islamic Commercial Banks that corresponding. This research is a quantitative research with the data collection method used is documentation (library research), which uses bank financial reports published by the Otoritas Jasa Keuangan (OJK) as of December 31, 2013 to 2019. The variables used in this study consisted of CAR, NPF, NIM and BOPO. The results of this study indicate that the CAR and BOPO variables have an effect on ROA. While the NPF and NIM variables have no effect on ROA. Based on the results of the value of 82.48% of the coefficient of determination (R²) also shows that all the variables tested together are able to explain the effect that occurs on the ROA variable. The results of this study are expected to be a reference for Islamic banks according to business activities in Indonesia in an effort to improve operational efficiency so as to improve their performance and profitability.","PeriodicalId":413696,"journal":{"name":"Perbanas Journal of Islamic Economics and Business","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126267533","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":"THE INFLUENCE OF FATWA FOR SHARIA STOCK MARKET MECHANISM ON INDONESIA CAPITAL MARKET PERFORMANCE USING TSR METHODOLOGY","authors":"Hidayat Sofyan*","doi":"10.56174/pjieb.v1i1.5","DOIUrl":"https://doi.org/10.56174/pjieb.v1i1.5","url":null,"abstract":"This study aims to analyze and assess how fatwa of DSN-MUI affects the performance of the Indonesian capital market represented by the IHSG variable. In this research the VAR/VECM algorithm has been used to form a model to see the impact of the Fatwa DSN-MUI No.80 represented by dummy variable to capital market performance variable Indonesia which in this case is represented by Composite Stock Price Index. In this study also used proxy and interpolation approach. Proxy is to explore theta value and the interpolation is to overcome the void of volume data Sales of FCI. Using TSR method, it can be seen that the effect change from theta, before the screening process with theta after the screening process is to the variable log price (there is increasing of the influence, approximately 3 times) while the influence of the log-vol variable decreases to almost half after theta experienced screening process.","PeriodicalId":413696,"journal":{"name":"Perbanas Journal of Islamic Economics and Business","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131642062","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}