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JIFA (Journal of Islamic Finance and Accounting)
Published by Institut Agama Islam Negeri Surakarta
ISSN : 26151774     EISSN : 26151782     DOI : -
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
Journal of Islamic Finance and Accounting (JIFA) is an academic journal published by Department of Sharia Accounting, Faculty of Islamic Economics and Business, IAIN Surakarta. JIFA aims to publish articles in the field of Islamic finance and accounting, including but not limited to research results, scientific studies and field cases.
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Articles 6 Documents
 1 
Search results for , issue "Vol. 5 No. 1 (2022)" : 6 Documents clear
Islamic governance, sharia supervisory board, environmental performance, and Islamic social reporting: Evidence from Indonesia Andes Akbar Nugroho; Bima Cinintya Pratama; Iwan Fakhruddin; Hardiyanto Wibowo
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 1 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i1.5294

Abstract

Islamic social reporting has been recognised as a major concern in Islamic accounting research in Indonesia. However, research on this issue still remains more paucity of evidence. The purpose of this study was to determine the effect of Islamic governance scores, sharia supervisory board education, cross membership of sharia supervisory boards, and environmental performance on Islamic social reporting. The population used in this study is Sharia Commercial Banks listed on the Financial Services Authoruty (OJK) during 2008-2020. The sampling technique used was purposive to obtain a sample of 150 companies that met the criteria. This study employed multiple regression analysis using the SPSS program to analyze the data. The results of this study showed that Islamic governance score and environmental performance had a positive effect on the disclosure of Islamic social reporting. On the other hand, the result further indicated that the education of the sharia supervisory board and cross-membership of the sharia supervisory board had no effect on the disclosure of the Islamic social reporting disclosure. The results contribute to providing fruitful insights to Islamic banks that Islamic governance score and environmental performance are two crucial factors determining the Islamic social reporting.
Exploring the predictors of zakat compliance in the community of farmers Hesti Eka Setianingsih; Mohamad Irsyad; Ajib Akbar Velayati
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 1 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i1.5295

Abstract

Zakat plays an important role in reducing poverty. This study scrutinizes the influence of individual factors as proxied by attitude, subjective norm, and perceived behavioral control, demographic factors as proxied by Islamic educational background and gender, knowledge of zakat, and religiosity on farmers’ compliance in paying agricultural zakat in Ngawi Regency. Primary data were collected through questionnaires. The population in this study is farmers in Ngawi Regency Indonesia. 100 respondents were selected with a sampling technique carried out through purposive sampling. The result of Partial Least Squares Structural Equation Modeling (PLS-SEM) shows that attitude has no significant influence on zakat compliance. On the other hand, subjective norms, perceived behavioral control, Islamic educational background, knowledge of zakat, and religiosity have a positive influence on zakat compliance. This study indicates that gender is proven to have a negative influence on zakat compliance. This research contributes to providing valuable insight for zakat institutions to establish zakat collection policies based on individual perspectives.
What drives the disclosure of corporate philantrophy? An Indonesian context Kamila Rizki Rahma; Eza Gusti Anugerah; Bunga Maharani
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 1 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i1.5352

Abstract

Corporate philantrophy activities have become an important factor for corporate management. Drawing on this issue, this research intends to disclose the effect of profitability, firm size, and audit committee on corporate philanthropy (CSR donations) in manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The population in this study were manufacturing companies listed on the Indonesian stock exchange. The sample included 352 data sets from 174 companies. Secondary data utilized in this study were derived from the www.idx.co.id. Multiple linear regression for data analysis employed SPSS. This study uncovers that profitability and firm size have a positive effect on corporate philanthropy, while the audit committee has no significant effect on corporate philanthropy. This study provides implications for corporate management that increasing profitability will increase corporate philantrophy.
How do Baitul Maal Wat Tamwil empower Micro, Small and Medium Enterprises amidst COVID-19 pandemic? A case of Indonesia Aminudin Ma'ruf; Elmi Nur Azizah; Jannah Arrum Sari
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 1 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i1.5357

Abstract

During the COVID-19 pandemic, Baitul Maal Wat Tamwil (BMT) in Sukoharjo, a region of Indonesia is consistently contributing to the empowerment of Micro, Small and Medium Enterprises (MSMEs). Hence, how the BMT empowers the MSMEs is a worthy attribute to explore. The current study delves into an in-depth exploration on the strategies and policy innovations carried out by the BMTs as well as to analyse the impact or influence caused by the existence of these strategies. The method used in this research is field research with a qualitative approach. Data collection techniques were carried out through observation with interviews with various related parties. The results showed that the empowerment strategy carried out by BMT Dana Mulia and BMT Makmur Mandiri was by implementing a restructuring policy in an effort to maintain the stability of the institution's operations. Meanwhile, BMT Bina Ummah Sejahtera has tightened risk mitigation by making efforts to be more careful in conducting financing and deposit transactions, using online media and the three BMTs providing business assistance. The influences that arise with this strategy are providing ease of capital assistance during the COVID-19 pandemic, assisting business development of MSMEs, minimizing the risks faced by MSMEs, and encouraging the spirit of MSMEs in marketing their businesses.
Financial performance of sharia and non-sharia life insurance: A comparative analysis Ardyan Firdausi Mustofa; Anisa Sri Janatin
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 1 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i1.5353

Abstract

The emergence of Islamic insurance as a financial solution for Muslim communities, especially in Muslim-majority countries, is an intriguing topic. This study aims to evaluate the financial performance of Sharia-compliant life insurance in Indonesia and its market presence. Specifically, it compares the financial performance of non-Sharia and Sharia life insurance companies using the Early Warning System (EWS) and Risk-Based Capital (RBC). The EWS evaluation measures capital adequacy ratio, claim expense ratio, liquidity ratio, and own retention ratio, while RBC measures solvency ratio. The results of hypothesis testing, using the Mann-Whitney U test, reveal a significant difference between the financial performance of non-Sharia and Sharia life insurance companies based on EWS. However, there is no significant difference between their financial performance based on RBC's solvency ratio. The findings of this study imply that, as a whole, sharia-compliant insurance outperforms its non-sharia counterparts. Despite the relatively small sample size, these results offer a ray of hope for Islamic financial institutions to pursue further growth and development.
Corporate governance, political connection, and foreign ownership control: The property rights theory perspective Arin Pranesti; Muhammad Andryzal Fajar; Kharisma Saski Larasati; Arsy Widiyanti
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 1 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i1.5575

Abstract

Over time, the reduction in foreign ownership in Indonesia has prompted questions about its causes. The country is still perceived to have low corporate governance standards and a high level of political connections. The aim of this study is to investigate whether corporate governance and political connections have an impact on foreign ownership. The study utilized manufacturing company data from 2018 to 2021, comprising 48 companies with 192 observations. The findings of the study indicate that foreign investors tend to decrease their investment in companies with strong corporate governance. The study reveals that a firm with robust corporate governance becomes an attractive target for local investors to acquire ownership. The findings provide evidence of a decrease in the proportion of foreign investors in such companies. Instead, foreign investors continue to view companies with political connections as potential concern for surveillance. This study uses another argument to explain how the structure of foreign ownership in Indonesia uses the property right theory. Policy-making authorities can make policies to support corporate governance arrangements and support to reduce the level of corruption so as to support the investment climate in Indonesia. This research can be used as a new insight to understand how the investment climate is, but has not considered aspects related to environmental and social issues

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