M. Marta, Ahmad Gunawan, S. Maesaroh, N. Nugraha, Syaiful Bahri
{"title":"Interactive Effect of Capital Structure on Profitability and Earning Per Share of Sharia Bank","authors":"M. Marta, Ahmad Gunawan, S. Maesaroh, N. Nugraha, Syaiful Bahri","doi":"10.15575/jieb.v2i2.21309","DOIUrl":"https://doi.org/10.15575/jieb.v2i2.21309","url":null,"abstract":"The purpose of this study was to examine the effect of return on assets (ROA) and return on equity (ROE) on earnings per share (EPS) with a debt to equity ratio (DER) as a moderator in Islamic banking in Indonesia. The data was obtained from Islamic banking which was indexed on the Indonesia Stock Exchange from 2016 to 2020. The data was then analyzed using the Moderated regression analysis (MRA) method to determine the relationship and interaction of each variable studied. The results showed that ROA had a positive effect on EPS and ROE had a negative impact on EPS. Meanwhile, DER weakens the relationship between ROA and ROE to EPS. This study confirms that the use of debt has a negative impact on the relationship between ROA and ROE on increasing Islamic banking profits in Indonesia.","PeriodicalId":423999,"journal":{"name":"Journal of Islamic Economics and Business","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124062633","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}
Muhammad Agreindra Helmiawan, Ade Iskandar Nasution
{"title":"The Effect of Internet Banking Use and Customer Protection Against Cyber Crime at Bank Rakyat Indonesia","authors":"Muhammad Agreindra Helmiawan, Ade Iskandar Nasution","doi":"10.15575/jieb.v2i2.22346","DOIUrl":"https://doi.org/10.15575/jieb.v2i2.22346","url":null,"abstract":"With the very rapid development of technology that helps humans in carrying out their activities, one of them in the banking world has emerged a product in the banking world, namely internet banking. The problem with technological developments is the higher the number of crimes that occur in the internet banking process. This study uses a quantitative research method with a case study of one of Indonesia's national banks, namely Bank BRI specific in BRI KC Majalaya. This study found that the use of internet banking has a significant effect on cybercrime at Bank BRI KC Majalaya and consumer protection has a significant effect on cybercrime.","PeriodicalId":423999,"journal":{"name":"Journal of Islamic Economics and Business","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134484645","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":"Effect of Return on Assets (ROA) and Leverage Ratio on Company Value of PT. MNC Land Tbk","authors":"W. Uriawan, I. Permana","doi":"10.15575/jieb.v2i2.22425","DOIUrl":"https://doi.org/10.15575/jieb.v2i2.22425","url":null,"abstract":"Business competition in the world is getting tougher, companies are required to improve company performance for the better. With that the company must have a financial report every year, so that it can know the turnover of working capital and generate profits on the use of the company's own capital. The purpose of this study was to determine and analyze the effect of ROA and LR on firm value either partially or simultaneously at PT. Indofarma Tbk. In this study using descriptive analysis with a quantitative approach. Based on the results of the study, it was found that partially Return On Assets (ROA) had a positive effect on firm value as indicated by a coefficient of determination of 20.2%. Partially Leverage Ratio has no positive effect on firm value with a coefficient of determination of 0.1%. Then simultaneously Return On Assets (ROA) and Leverage Ratio have a positive effect on Firm Value with a coefficient of determination of 20.8% at PT MNC Land Tbk.","PeriodicalId":423999,"journal":{"name":"Journal of Islamic Economics and Business","volume":"79 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121879107","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":"Bonds in Islamic Economic Review","authors":"A. U. Faruq","doi":"10.15575/jieb.v2i2.22503","DOIUrl":"https://doi.org/10.15575/jieb.v2i2.22503","url":null,"abstract":"Bonds that are reviewed from fiqh principles are allowed as stated in the DSN MUI fatwa Number: 32/DSN-MUI/IX/2002 concerning Syari'ah Bonds, Number: 41/DSN-MUI/III/2004 concerning Syari'ah Ijarah Bonds and Number: 59 /DSN-MUI/V/2007 concerning Convertible Syari'ah Mudharabah Bonds. Bonds can be issued based on sharia principles by referring to the fatwa. This study aims to describe bonds in a review of fiqh rules and describe the differences between Islamic bonds and bonds. with qualitative research methods. This study found that the basic difference between Islamic bonds and conventional bonds is the application of interest that has been determined at the beginning of the transaction. In Islamic bonds, profit sharing is not determined at the beginning of the transaction, but what is determined is the percentage (nisbah) of future profits.","PeriodicalId":423999,"journal":{"name":"Journal of Islamic Economics and Business","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129927804","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 Impact of Unemployment on the Economy in Indonesia","authors":"Lenny Yanthiani","doi":"10.15575/jieb.v2i2.21310","DOIUrl":"https://doi.org/10.15575/jieb.v2i2.21310","url":null,"abstract":"The Open Unemployment Rate (TPT) is an indicator that can be used to measure the level of supply of labor that is not used or not absorbed by the labor market. However, compared to conditions a year ago, TPT decreased by 0.58% percent from 7.07% to 6.49%. The phenomenon of unemployment is still an interesting problem to study and study in accordance with economic developments in society. By using qualitative research methods with a deductive thinking approach. This research shows that unemployment occurs because, among other things, the number of jobs available is smaller than the number of job seekers. Also, the competence of job seekers is not in line with the job market. In addition, there is also a lack of effective job market information for job seekers.","PeriodicalId":423999,"journal":{"name":"Journal of Islamic Economics and Business","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133000087","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}
Trisna Taufik Darmawansyah, Husna Amalia, Yani Aguspriyani
{"title":"Production Function According to Yusuf Qardhawi in Islamic Economics","authors":"Trisna Taufik Darmawansyah, Husna Amalia, Yani Aguspriyani","doi":"10.15575/jieb.v2i1.20064","DOIUrl":"https://doi.org/10.15575/jieb.v2i1.20064","url":null,"abstract":"Economic activities, one of which is production, is taught in the Qur'an. In the context of Islamic economics, a Muslim producer must behave in accordance with the norms and ethics of Islamic economic production. It takes a knowledge and understanding of production behavior according to Islam in order to fulfill this behavior. Knowledge of a concept greatly influences a person's behavior. Yusuf Qardhawi's thoughts on the factors of production are that production only has two main elements, namely natural resources and human resources in the form of labor. Yusuf Qardhawi further explained that natural resources are very much needed to be managed by humans, therefore, in production, labor is needed. New production appears when there is a combination of work between human resources and natural resources. While the capital factor is not included in the main factor because capital is nothing more than the result of human labor that is stored. Another reason capital is not included is because this problem is related to usury which is forbidden. Meanwhile, other elements such as organization are only supervision, regulation and production strategy.","PeriodicalId":423999,"journal":{"name":"Journal of Islamic Economics and Business","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124640792","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}
Susmita Maharani, Arief Mulyawan Thoriq, Hana Uswatun Hasanah
{"title":"Distribution of Micro Business Productive Assistance Program (BPUM) for MSMEs Affected by Covid-19 in Nagri Kidul Village","authors":"Susmita Maharani, Arief Mulyawan Thoriq, Hana Uswatun Hasanah","doi":"10.15575/jieb.v2i1.20142","DOIUrl":"https://doi.org/10.15575/jieb.v2i1.20142","url":null,"abstract":"Seeing the sluggish condition of the MSME economy, several programs were introduced by the government, one of which was the Productive Assistance for Micro Enterprises (BPUM). This policy is contained in the Regulation of the Minister of Cooperatives, Small and Medium Enterprises of the Republic of Indonesia number 6 of 2020 concerning BPUM and BPUM Implementation Guidelines number 98 of 2020. The distribution of the BPUM program is an activity carried out to assist micro business actors affected by COVID-19. This study aims to determine the distribution of the BPUM program in the era of the Covid-19 pandemic in Nagrikidul Village, Purwakarta District, Purwakarta Regency. The type of research used is qualitative with a case study approach that aims to reveal the distribution of the BPUM program. The results of this study indicate that: 1) Distribution of the BPUM Program In the distribution of the BPUM Program to recipients in Nagrikidul Village by all relevant agencies, where the list of recipients is determined by the Central Government. 2) Socio-Economic Impact The government issues a policy of limiting activities such as PSBB to PPKM level, which directly impacts the community's economy. So that it affects daily life, especially household income. Factors that affect the absence of a Standard Operating Procedure (SOP), Inaccurate data, and Limited authority.","PeriodicalId":423999,"journal":{"name":"Journal of Islamic Economics and Business","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125872489","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}
Adebukola Olubunmi Ayoola, Holiness Oluwafayofunmi C Segun-Olufemi
{"title":"Debt Relief and Economic Development in Nigeria: A Review","authors":"Adebukola Olubunmi Ayoola, Holiness Oluwafayofunmi C Segun-Olufemi","doi":"10.15575/jieb.v2i1.20080","DOIUrl":"https://doi.org/10.15575/jieb.v2i1.20080","url":null,"abstract":"Nigeria had about 60% (US$ 18 billion) of its external debt written off by its external creditors in 2005, and this was popularly celebrated in the official quarter as a dividend of democracy. In less than two decades, the country has contracted more loans by successive administrations with the current regime’s call for another debt relief in the outbreak of COVID-19. This paper critically reviewed the processes leading to the reserve and its effect on the socioeconomic well-being of the people from 2006 to 2019. The study relied on secondary data sources, which were analyzed using the content analytical method. Findings revealed that creditors gave debt relief but not necessarily with good intentions. The debtor countries also failed to maximize the benefits as it further fueled the fiscal irresponsibility of a political class, in turn, incurred more debt shortly after a relief at the expense of the people with a huge infrastructural deficit, high rate of unemployment, high poverty rate, low purchasing power, and more negativities. The study concluded that criteria for debt relief should be reviewed with stricter measures to ensure a positive impact on both the economy and the people and prevent a re-occurrence of the vicious debt circle.","PeriodicalId":423999,"journal":{"name":"Journal of Islamic Economics and Business","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128848018","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":"Handling Cash In And Cash Out On Dimas Mart Supermarket Kampar Regency","authors":"D. Zaman, D. Dina","doi":"10.15575/jieb.v2i1.20066","DOIUrl":"https://doi.org/10.15575/jieb.v2i1.20066","url":null,"abstract":"In general, every company, both small and large, must have Cash In and Cash Out. Cash has a central position in maintaining smooth operations. Cash also has the nature that its ownership cannot be proven and is easily transferred, so it is easy to misappropriate or embezzle. Therefore, it is necessary to carry out strict cash supervision, and there must be proper reporting of its use. The company must be careful in carrying out activities related to Cash In and Cash Out, meaning that every cash recipient and cash disbursement transaction must be recorded so that unwanted deviations do not occur. Cash receipts and disbursements must be carried out effectively and efficiently, so there is no budget waste. Therefore, we need an adequate system to be able to monitor cash receipts and cash disbursements. This research aims to explain how to handle cash inflows and outflows and how to handle cash bookkeeping at the Dimas Mart supermarket. So that the supermarket can improve procedures for handling cash inflows, cashouts, and cash bookkeeping so that it can be a reference in conducting similar research at a place and time. Different.","PeriodicalId":423999,"journal":{"name":"Journal of Islamic Economics and Business","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126473364","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":"Effect of Current Ratio (Cr), Quick Ratio (Qr), Debt To Asset Ratio (Dar) and Debt To Equity Ratio (Der) on Return On Assets (Roa)","authors":"Widya Novita Sari, Eri Novari, Yuda Septia Fitri, Ade Iskadar Nasution","doi":"10.15575/jieb.v2i1.20173","DOIUrl":"https://doi.org/10.15575/jieb.v2i1.20173","url":null,"abstract":"This research is motivated by differences in the results of previous studies regarding the Effect of Current Ratio (CR), Quick Ratio (QR), Debt To Asset Ratio (DAR), and Debt To Equity Ratio (DER) on Return On Assets (ROA) in Companies Pharmaceutical Sub-Sector Listed on the Indonesia Stock Exchange for the 2015-2019 Period. This study aims to determine the effect of the Current Ratio (CR), Quick Ratio (QR), Debt To Asset Ratio (DAR), and Debt To Equity Ratio (DER) on Return On Assets (ROA). This study uses several data analyzes, namely descriptive analysis, model selection test, data selection method test (Chow test, Hausman test, and Langrange multiplier test), panel data regression analysis test, hypothesis testing (partial test and simultaneous test), and coefficients. determination by using the Eviews version 10 program. Based on the results of this study, it shows that the measurement results on the Current Ratio (X1) have no significant effect on Return On Assets (Y), Quick Ratio (X2) have no significant effect on Return On Assets (Y), Debt to Assets Ratio (X3) has an effect on Return On Asset (Y), and finally Debt to Equity Ratio (X4) has an effect on Return On Asset (Y).","PeriodicalId":423999,"journal":{"name":"Journal of Islamic Economics and Business","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130139324","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}