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All Journal Al-Jami'ah: Journal of Islamic Studies Asia-Pacific Management and Business Application Jurnal Analisis Bisnis Ekonomi
Asmak Ab Rahman
University of Malaya
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysıs Of External Factors Affectıng Non Performıng Fınance (Npf) Sharıa Banks In Indonesıa (Perıod 2009 Q1-2018 Q4) Yahya Muqorrobin; Asmak Ab Rahman; Shinta Maharani
APMBA (Asia Pacific Management and Business Application) Vol 10, No 1 (2021)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2021.010.01.5

Abstract

The high ratio of problematic financing or Non-Performing Finance (NPF) at Islamic banks is a phenomenon that needs attention because it is one indicator to assess the soundness of Islamic banks. The causative factors could be two-way, first, the internal factors in Islamic banking itself; the principle of prudence in channeling financing; and second, external factors. Economic data indicated a slowdown in global economic growth became a negative sentiment on the financial markets; one of the consequences was the weakening of the customer ability to meet their obligations would be increasing the ratio of problem financing (NPF). The purpose of this study is to analyze and identify the relationship between macro variables Gross Domestic Product (GDP), exchange rate, and inflation with NPF at Sharia Banks in Indonesia 2009: Q1 to 2018: Q4. This research is a quantitative study with the data analysis method used Auto-regressive Distributed Lag (ARDL) to analyze the relationship between independent variables on the dependent variable in the long term and short term. The result is that GDP has a negative and significant effect on NPF both in the long term and short term. In comparison, the exchange rate and inflation have a positive and significant effect on the NPF in the short run but have no significant effect in the long run.
Assessing the Rate of Child Maintenance (Financial Support) from a Shariah Perspective: the Case of Malaysia Bahiyah Ahmad; Raihanah Hj. Azahari; Asmak Ab Rahman; Mazni Abdul Wahab
Al-Jami'ah: Journal of Islamic Studies Vol 58, No 2 (2020)
Publisher : Al-Jami'ah Research Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ajis.2020.582.293-322

Abstract

Shariah mandates the criteria of kifāyah and ma’rūf in assessing maintenance for wives and children; however, these criteria currently require assesment and evaluation as maintenance is mostly influenced by society’s practices and by socioeconomic status. Consequently, Malaysia’s Islamic Family Law (Federal Territory) Act 1984 presribes that the maintenance assesment for wives and children must be based on the means (ma’rūf)  and needs (kifāyah) of the parties. However, this provision is too general and there is no clear explanation of what constitutes these criteria for the parties. This provision has troubled some parties as it leaves the determination of the maintenance rate to a judge’s discretion regarding both criteria. This study, with a methodology of content analysis and in-depth interviews, determines an assessment formula for both criteria in assessing child maintenance. Hukum Islam mensyaratkan dua kriteria dalam pemberian nafkah istri dan anak yaitu kifāyah dan ma’rūf. Namun kriteria tersebut saat ini perlu ditinjau dan evaluasi lagi sesuai dengan praktik masyarakat serta keadaan social ekonomi saat ini. Seperti yang terdapat dalam hukum perundangan keluarga Islam Malaysia tahun 1984 yang menyatakan bahwa ma’rūf dan kifāyah menjadi syarat utama pemberian nafkah istri dan anak. Bagaimanapun penjelasan kriteria tersebut masih terlalu umum dan kurang jelas. Hal ini juga menyisakan beberapa persoalan akibat keputusan pengadilan yang mendasarkan pada kedua kriteria tersebut. Dengan menggunakan pendekatan analisis isi dan wawancara mendalam, kajian ini menguatkan penilaian kedua kriteria tersebut. 
Learn From The Biggest Accounting Fraud In 95 Years Shinta Maharani; Asmak Ab Rahman; Veni Soraya Dewi
Jurnal Analisis Bisnis Ekonomi Vol 23 No 1 (2023): January-June
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v23i1.9215

Abstract

This study analyses the panel data on the 96 most significant fraud cases from 1925 to 2020. The focus will be on agency theory because it affects falsified accounting as the most common type of accounting fraud and then Overstated Assets, Sales, and Revenues. Descriptive statistics with the 96 most prominent cases based on literature have been identified to understand the topic better. The data collected from 1925 to 2020 is presented and summarised in specific tables and graphs for a more immediate understanding. The mixed method was used to analyze 476 data items, both quantitative and qualitative research, with SPSS and Nvivo applications. This research found that 61 out of 96 fraud cases are from the USA, and the most auditor firm being Price Water House. The evidence that emerged is that none of the cases analyzed deals with the pandemic --the fraud occurred years ago- to understand possible practical implications and further theoretical contributions. This research suggests that auditors should apply business ethics to be more proactive and pragmatic, considering how quickly events change and the uncertainty that arises. This study contributes to advancing knowledge of the accounting world, specifically of fraud. As far as the authors know, this is the first study that analyzes the panel data on fraud with mixed methods.
Co-Authors Bahiyah Ahmad Dewi, Veni Soraya maharani, shinta Mazni Abdul Wahab Raihanah Hj. Azahari Shinta Maharani Yahya Muqorrobin