Iqtishadia最新文献_第7页

INTELLECTUAL CAPITAL APPROACH FOR A BETTER CORPORATE GOVERNANCE OF SHARIA BANKING 伊斯兰教法银行更好的公司治理的智力资本方法

Iqtishadia Pub Date : 2018-07-25 DOI: 10.21043/iqtishadia.v11i1.3204

H. Purnomo

{"title":"INTELLECTUAL CAPITAL APPROACH FOR A BETTER CORPORATE GOVERNANCE OF SHARIA BANKING","authors":"H. Purnomo","doi":"10.21043/iqtishadia.v11i1.3204","DOIUrl":"https://doi.org/10.21043/iqtishadia.v11i1.3204","url":null,"abstract":"Abstract<pre>The Implementation of corporate governance of sharia banking in Indonesia has not been effective. Sharia banking in Indonesia do not yet have a standard of sharia governance framework as a guideline for the implementation of corporate governance. This study was conducted to analyze the implementation of corporate governance and intellectual capital condition of sharia banks, and to develop a more effective model of corporate governance by using the approach of intellectual capital. The data came from the annual financial statements of 12 Sharia Commercial Banks (BUS), and information based on answers to questionnaires by sharia banking practitioners. The results of this study indicate that the condition of intellectual capital contributes to the performance of BUS, while the implementation of corporate governance does not contribute significantly. However, corporate governance and intellectual capital contribute simultaneously to the performance of BUS. The implication based on finding indicated that intellectual capital can be developed as a basic for implementation of corporate governance in sharia banking. This is a new approach because the concept of corporate governance is generally more focused on rules and policies, it is rare to consider a holistic approach and align with the conditions of the company's intellectual capital.</pre>Keywords: corporate governance; intellectual capital; sharia commercial bank (BUS); sharia governance framework","PeriodicalId":55756,"journal":{"name":"Iqtishadia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46848849","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: 6

ANALYSIS OF INDONESIA’S ISLAMIC BANKING BANKRUPTCY PREDICTION FOR PERIOD 2014-2016 2014-2016年印尼伊斯兰银行破产预测分析

Iqtishadia Pub Date : 2018-07-24 DOI: 10.21043/iqtishadia.v11i1.3141

Anton Bawono, Aisyah Setyaningrum

{"title":"ANALYSIS OF INDONESIA’S ISLAMIC BANKING BANKRUPTCY PREDICTION FOR PERIOD 2014-2016","authors":"Anton Bawono, Aisyah Setyaningrum","doi":"10.21043/iqtishadia.v11i1.3141","DOIUrl":"https://doi.org/10.21043/iqtishadia.v11i1.3141","url":null,"abstract":"The background of this study was based on market share of Isalmic banks in which it is only 5% of National Banks in Indonesia. This indicates ineffective Islamic banks performance. Therefore it will lead to the bankruptcy. Assessing bankruptcy required deep assessment of company performance through its financial ratios; these are Working Capital to Total Assets (WCTA), Earnings Before Interest and Tax to Total Assets (EBITTA), Retained Earnings to Total Assets (RETA) and Book Value of Equity to Book Value of Total Debt (BVEBVTD). The purpose of this study was intended to explain about the influence of those financial ratios on bankruptcy prediction of banks based on Altman Z-Score Model.The data was conducted through indirect observation from quarterly financial report of banks for period 2014-2016. The samples were 11 Sharia banks from 13 Sharia banks listed on Indonesia Financial Services Authority (OJK-RI) by January 2017. The process of analysis was started by conducting Stationery analysis then Regression analysis, the test of assumptions and Multiple Discriminant Analysis (MDA).The result suggests that WCTA, EBITTA and BVEBVTD variable show positive and significance effect on bankruptcy prediction, while the RETA variable shows negative and insignificance. Based on this study, there are only two variables, WCTA and BVEBVTD, that couldpredict bankruptcy with 98.2% accuracy.","PeriodicalId":55756,"journal":{"name":"Iqtishadia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42994705","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

Contribution of National Sharia Council Fatwa of Indonesian Council of Ulama (DSN-MUI) in The Islamic Economic Development in Indonesia 印度尼西亚乌拉玛理事会(DSN-MUI)的全国伊斯兰教法特瓦在印度尼西亚伊斯兰经济发展中的贡献

Iqtishadia Pub Date : 2018-07-24 DOI: 10.21043/iqtishadia.v11i1.3187

Abdurrohman Kasdi

{"title":"Contribution of National Sharia Council Fatwa of Indonesian Council of Ulama (DSN-MUI) in The Islamic Economic Development in Indonesia","authors":"Abdurrohman Kasdi","doi":"10.21043/iqtishadia.v11i1.3187","DOIUrl":"https://doi.org/10.21043/iqtishadia.v11i1.3187","url":null,"abstract":"This research aims to identify the contribution of fatwa (Islamic instructions of rules) from DSN-MUI in developing the theories and practices of the Islamic economics in Indonesia. The research method used is qualitative, which consists of 116 fatwa DSN-MUI as the main subjects of study. The collected data had been analyzed using content analysis method by creating inimitable and valid data inferences related to its context. The results show that DSN-MUI is the only institution mandated by the law to establish fatwa on Islamic economics and finance, and to provide the provisions of Islamic law toward the Islamic financial institutions in carrying out their activities. Since its establishment in 1998, the roles of DSN-MUI are enormous in laying the foundations of the development of Islamic economics in Indonesia. Until the end of 2017, DSN-MUI has issued 116 fatwa on Islamic economics and finances. Even, DSN-MUI has a very important and strategic role in developing and applying sharia values in the economic field. MUI's important and strategic roles are shown from its position as a pioneer in socialization, internalization, and triggering the Islamic economic growth in Indonesia. ","PeriodicalId":55756,"journal":{"name":"Iqtishadia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47132648","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: 3

The Impact of Corporate Culture on Marketing Performance 企业文化对营销绩效的影响

Iqtishadia Pub Date : 2018-07-24 DOI: 10.21043/iqtishadia.v11i1.2847

M. Fathoni, A. Rodoni

引用次数: 3

Analysis on the Effect of Deposits and Financing on The Net Income (SHU) at KPN Al Ikhlas IAIN Batusangkar 存款和融资对KPN净收入(SHU)的影响分析

Iqtishadia Pub Date : 2018-07-18 DOI: 10.21043/iqtishadia.v11i1.2941

Rizal Rizal, D. David, S. Fitri, R. Ramadanis

{"title":"Analysis on the Effect of Deposits and Financing on The Net Income (SHU) at KPN Al Ikhlas IAIN Batusangkar","authors":"Rizal Rizal, D. David, S. Fitri, R. Ramadanis","doi":"10.21043/iqtishadia.v11i1.2941","DOIUrl":"https://doi.org/10.21043/iqtishadia.v11i1.2941","url":null,"abstract":"<div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\">Cooperative is an institution founded by and for the members with the purpose to prosper the members with maximum achievement of outcome. The phenomenon that happened in Sharia civil servant cooperative Al-Ikhlas in IAIN Batusangkar from year of 2015 until the closing book in 2016, shows that member deposits and financing toward members has increased. Meanwhile, the net income is decreased. This phenomenon is interesting to investigate because it seems like the increasing of deposits and financing do not influence the net income. Consequently, This research aims to analysis the effect of deposit, such as special obligatory deposit, financing deposit and financing simultaneously and partially towards net income (SHU) at sharia civil servant cooperative (KPN) Al Ikhlas IAIN Batusangkar. This is a field research with quantitative approach during the year of 2015 and 2016 as the secondary data. The Result of this research shows that partially, merely financing that has effect towards net income (SHU) with significance level accost 6% that is 0.059 on wald value in the amount of 3,561.While basic contribution, obligatory deposit, special obligatory deposit, financing deposit have no significant effect on net income (SHU). Furhtermore, the amount of basic contribution effect, obligatory deposit effect, special obligatory deposit effect, financing deposit and financing simultaneously on net income (SHU) is 57.2%, while the remaining 42.8% is influenced by other factors that not examined in this research. It is suggested to the management of this sharia cooperative to find out another halal finance to increase financing so it can increase net income such as increasing member participation by gaining the amount of deposits. </div></div></div>","PeriodicalId":55756,"journal":{"name":"Iqtishadia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44823831","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 Study of Fraud in Financial Institutions (Analysis of the Theory of Fraud Triangle in Perspective of Islamic Sharia) 金融机构欺诈研究（伊斯兰教法视角下的欺诈三角理论分析）

Iqtishadia Pub Date : 2018-07-18 DOI: 10.21043/IQTISHADIA.V11I1.3354

N. Nadhirin, H. Husnurrosyidah

{"title":"The Study of Fraud in Financial Institutions (Analysis of the Theory of Fraud Triangle in Perspective of Islamic Sharia)","authors":"N. Nadhirin, H. Husnurrosyidah","doi":"10.21043/IQTISHADIA.V11I1.3354","DOIUrl":"https://doi.org/10.21043/IQTISHADIA.V11I1.3354","url":null,"abstract":"This research aims to (1) reveal the fraud practices and the factors that caused it, (2) understand and analyze the practices of fraud in the perspective of the theory of triangle of fraud and fraud in the Islamic perspective (3) find the pattern prevention of practice fraud. This study used a qualitative approach. Engineering data collection with interviews, observation and documentation. The location of this research on BPR Mandiri Arta Abadi, Semarang. The subject of this research include leadership of the BPR, customers and some employees. The validity of the data was tested with triangulation, include angulasi techniques, resources and time. Data were analyzed with the interactive silkus technique, namely, collecting, reducing, displaying and verifying. The research found that fraud was done by because many factors, both factors that is internal or external. Internally the offender committing fraud because the urge to want to earn more income outside official income received. A sense of responsibility both morally and awareness religions are less well encourage perpetrators to commit fraud. The academic level of education principals, pushing data to rationalize, and make a decision. The external pressure that is encouraging the perpetrators of fraud are due to the pressure of the needs and desires of your family and those near loved as well as supply of goods and services that encourage actors to do the fraud at work. Approach to fraud from the perspective of Sharia and triangle, resulting in a more comprehensive understanding of fraud, academic, ethical and transcendental. So with a comprehensive understanding of this, is able to prevent acts of fraud in financial institutions.","PeriodicalId":55756,"journal":{"name":"Iqtishadia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47717293","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

Obstacles and Solutions in Performing Islamic Financial Contracts 执行伊斯兰金融合同的障碍和解决办法

Iqtishadia Pub Date : 2018-07-18 DOI: 10.21043/iqtishadia.v11i1.3200

Arif - Hoetoro

引用次数: 1

The Determinants of Dividend Payout: Evidence from the Malaysian Property Market 股息支付的决定因素:来自马来西亚房地产市场的证据

Iqtishadia Pub Date : 2018-07-18 DOI: 10.21043/iqtishadia.v11i1.3157

Ong Chun Lin, Hassanudin Mohd Thas Thaker, A. Khaliq, Mohamed Asmy bin Mohd Thas Thaker

引用次数: 10

Evaluation of the Spinoffs Criteria: A Lesson from The Indonesian Islamic Banking Industry 分拆标准的评估：印尼伊斯兰银行业的经验教训

Iqtishadia Pub Date : 2018-07-16 DOI: 10.21043/iqtishadia.v11i1.3211

Mohammad Arif, N. Nachrowi, M. Nasution, T. M. Mahmud

引用次数: 6