三种研究方法:印度尼西亚伊斯兰银行的 musharaka 融资绩效模式

IF 2.5 Q2 BUSINESS, FINANCE
Ahmad Roziq, Moch Shulthoni, Eza Gusti Anugerah, Ahmad Ahsin Kusuma Mawardi, Whedy Prasetyo
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引用次数: 0

摘要

目的 本文旨在创建一个伊斯兰银行融资绩效模型和伊斯兰化代理理论,以解释与伊斯兰银行融资相关的问题,并针对这些问题提出解决方案。本研究采用问卷调查的方式收集原始数据。研究采用混合方法,将使用 smartPLS 程序的定量数据、使用案例研究的定性数据和 kasyif 研究相结合。相比之下,信息不对称对伊斯兰银行的 "伊斯兰回教 "融资风险影响不大。相反,信息不对称、伊斯兰商业道德和监督对伊斯兰银行的伊斯兰教融资绩效有重大影响。研究局限性调查问卷的回答是从伊斯兰银行董事和融资经理的角度进行分析的,他们拥有管理方面的专业知识并充当融资提供者。实践意义伊斯兰银行的融资经理和董事需要通过提高员工能力和选择能够遵守伊斯兰商业道德的伊斯兰银行合作伙伴,最大限度地降低伊斯兰银行融资的风险,缓解信息不对称问题。社会意义伊斯兰银行融资的合作伙伴应加强伊斯兰商业道德。下一步,其他研究人员应通过扩大研究地点、增加样本量、纳入更多变量以及让互助合作伙伴作为受访者等方法来改进本研究。该研究通过将伊斯兰价值观融入伊斯兰教法代理理论,完善了代理理论。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Three research method approaches: musharaka financing performance model in Indonesian Islamic banks

Purpose

This paper aims to create a model of musharaka financing performance and Islamicizing agency theory to explain issues related to musharaka financing and propose solutions to these problems.

Design/methodology/approach

This research focuses on Islamic banks located in East Java Province, Indonesia, as the population for investigation. This study used primary data collected through a questionnaire instrument. The research adopts a mixed method approach, integrating quantitative data using the smartPLS program, qualitative data using a case study and kasyif research.

Findings

This research revealed that employee competence, Islamic business ethics and monitoring significantly impact the risk of musharaka financing. In contrast, information asymmetry does not significantly influence the risk of musharaka financing in Islamic banks. On the contrary, information asymmetry, Islamic business ethics and monitoring significantly affect the performance of musharaka financing. However, employee competence and risk of musharaka financing do not significantly influence the performance of musharaka financing in Islamic banks.

Research limitations

The responses to the questionnaire are analyzed from the perspective of directors and financing managers of Islamic banks who possess expertise in management and act as financing providers. However, musharaka partners who receive financing may have different perceptions and experiences of implementing musharaka financing.

Practical implications

Financing managers and directors at Islamic banks need to minimize the risk of musharaka financing and alleviate information asymmetry by enhancing employee competence and selecting musharaka partners capable of adhering to Islamic business ethics.

Social implications

Partners of musharaka financing should enhance their Islamic business ethics. Next, other researchers should improve this study by expanding the research locations, increasing the sample size, incorporating additional variables and involving musharaka partners as respondents.

Originality/value

It is a new research using three methods to construct a model of musharaka financing performance. The research refines agency theory by integrating Islamic values into Sharia agency theory.

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来源期刊
CiteScore
4.80
自引率
22.70%
发文量
78
期刊介绍: The journal provides a dynamic forum for the advancement of accounting and business knowledge based on Shari’ah and Islamic activities that have an impact on the welfare of society. JIABR publishes articles on the interplay between Islamic business ethics, accounting, auditing and governance, in promoting accountability, socio-economic justice (adl) and everlasting success (al-falah). It seeks to inform, among others, current theoretical and empirical research and practice in Islamic accounting, auditing and corporate governance, management of Islamic organizations, accounting regulation and policy for Islamic institutions, Shari’ah auditing and corporate governance, financial and non-financial performance measurement and disclosure in Islamic institutions and organizations. All styles of research, theoretical and empirical, case studies, practice-based papers and research notes that are well written and falling within the journal''s scope, are generally welcomed by the journal. Scope/Coverage Development of accounting, auditing and corporate governance concepts based on Shari’ah Socio-political influence on accounting and auditing regulation and policy making for Islamic financial institutions and organizations Historical perspectives on Islamic accounting, auditing and financial management Critical analysis on issues and challenges on accounting disclosure and measurement, Shari’ah audit and corporate governance Controls and risks in Islamic organizations Financial and non-financial performance measurement and disclosure.
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