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AFEBI Islamic Finance and Economic Review
Published by Asosiasi Fakultas Ekonomi dan Bisnis Indonesia
ISSN : 25485288     EISSN : 25485296     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AFEBI Islamic Finance And Economic Review (AIFER) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AIFER is aimed as an outlet for theoretical and empirical research in the field of Islamic Finance and Economics and to disseminate the information of the Islamic Finance and Economics research was conducted by members of AFEBI in particular and researchers in general to the academics, practitioners, students, and others who interested in Islamic Finance and Economics research.
Arjuna Subject : -
Articles 78 Documents
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The Influence of Accounting Information Quality, Accountability and Transparency on Zakat Receipt Dewi Purnama Sari; Siti Atikah; Nur Fitriyah
AFEBI Islamic Finance and Economic Review Vol 4, No 01 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v4i01.455

Abstract

This study aims to analyze the effect ofquality of accounting information, accountability and transparency of financial reporting on the receipt of zakat. This research is an associative researchThe data used in the form of primary data by distributing questionnaires to amil and muzakki from the National Zakat Agency (BAZNAS) in West Manggarai Regency. 99 questionnaires were distributed, but 90 were collected and can be studied.Analysis of data to test the hypothesis used multiple linear regression with analysis the SPSS program.The result of the study stated that the quality of accounting information and Transparency has positive affect the receipt of zakat in the BAZNAS of West Manggarai Regency. On the contrary, accountability to have no effect on the receipt of zakat in the BAZNAS of West Manggarai Regency.Keywords :the quality of accounting information, accountability, transparency, the receipt of zakat.
The Influence of Islamic Work Ethics and OCBIP on Knowledge Sharing Among Muslim Employees Hizriah Islami; Fuad Mas'ud
AFEBI Islamic Finance and Economic Review Vol 5, No 01 (2020)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v5i01.443

Abstract

Knowledge sharing behavior and organizational citizenship behavior (OCB) plays a major role in organizational development. This study aims to determine empirically the influence of Islamic Work Ethics on Knowledge Sharing with OCBIP (Organizational Citizenship Behavior From Islamic Perspective) as a Moderation Variable. The population in this study were all Muslim employees in Indonesia who were drawn randomly. The samples collected were 100 respondents using purposive sampling technique. The questionnaire was tested first by using the feasibility test of the instrument in the form of validity and reliability tests. The analytical method of this study uses Moderated Regression Analysis (MRA) with the SPSS 24 program which previously passed the classical assumption test. The results of the regression moderation analysis in this study indicate that Islamic work ethics has a positive and significant effect on knowledge sharing of Muslim employees in Indonesia. This study also concludes that OCBIP can moderate the relationship between Islamic work ethics and knowledge sharing among Muslim employees in Indonesia, where the OCBIP variable is called a quasi variable which can also be used as an independent variable.Keywords: OCBIP, Islamic Work Ethics, Knowledge Sharing
The Role of Zakat Institutions in Supporting the Economy during the Covid-19 Pandemic Aziz Maulana Akhsan; Muhammad Nafik Ryandono
AFEBI Islamic Finance and Economic Review Vol 6, No 02 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v6i02.380

Abstract

This study aims to analyze the role of the Zakat Institution in sustaining the economy during the Covid-19 pandemic outbreak. . After the Covid-19 outbreak at the end of 2019 and declared a global pandemic by WHO in January 2020, including in Indonesia. The existence of this pandemic makes people have to do Social Distancing, Physical Distancing as an effort to break the chain of transmission. As a result of this policy, the economic pattern became sluggish and decreased so that many lost their jobs, small traders and income decreased drastically due to the low level of consumption. This requires social financial institutions such as Ziswaf to play an active role in maintaining the economic resilience of the community. This study used a qualitative approach with a literature study model, data were obtained from 6 international journals, 4 national journals, social media, electronic media, books. The results showed that the role of the Ziswaf Institution was very urgent in supporting the economy of the people affected by Covid-19.Keywords: Zakat, Economy, Covid-19
Role and Position of Public Debt in Islamic Fiscal Policy in Indonesia Roisatun Kasanah; Muhamad Nafik Hadi Ryandono
AFEBI Islamic Finance and Economic Review Vol 6, No 01 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v6i01.379

Abstract

This study tries to provide an overview of the role and position of public debt in Islamic fiscal policy by collecting information from books, journals, scientific articles and official news related to fiscal policy in Indonesia. From the results of the analysis, the researcher found that although there are several opinions that suggest the use of public debt is permissible in overcoming the budget deficit that occurs in the state, there are still provisions that must be considered such as debt schemes that do not use interest or the practice of usury and only carried out in circumstances emergency and intended for meeting the needs that are important to the community. In addition, although debt instruments have beneficial values for the economy, there are many things that must be considered such as good management of the government, good political conditions, and efficiency and the absence of corruption or other illegal acts. In Islamic fiscal policy, there are various alternative sources of state income that have enormous potential through zakat, infaq, alms, and endowments. In addition, the use of debt instruments can be carried out in accordance with Islamic rules through the concept of mudaraba, musyarakah, and buying and selling business contracts.
Zakat and Waqf As an Economic Development Deva Wijayanti; Tika Widiastuti
AFEBI Islamic Finance and Economic Review Vol 5, No 02 (2020)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v5i02.375

Abstract

The public  financial sector is experiencing   quite  dynamic  developments  from time totime.   Its development is  also  influenced  by the character   of the system of government  that  occurs at a certain time.  Since  the time of the  Prophet   (s)   until now, the dynamics of  the  public  financial  sector  has undergone  a  definite  change due to the different  facts faced by each  time.   In  its development there   are  fixed  and some  are  changing. This study is use literature review method, literature review is a study conducted by researchers by collecting a number of books, magazines related to problems and research purposes. Develop  a sense of    social   responsibility  in  people who  have  excess  wealth. Zakat  is a mandatory  provision  in  the  economic  system so that  in its implementation is  carried out  through  official  or legal institutions.   Waqf recipients    from the  community are done   in an  easy way, among  others  through mobile banking, Short Message Service and  waqf kiosks.  In Malaysia  to  develop  waqf assets,   investments  are made  through  Malaysian sukuk and capital market instruments issued by the Securities  Commission  in  February  2001.
Istibdal Waqf Relevance on Development of Waqf in Indonesia Hariyanto Hariyanto; Irham Zaki
AFEBI Islamic Finance and Economic Review Vol 4, No 01 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v4i01.371

Abstract

This study aims to describe madzhab Hambali’s perspective on waqf istibdal, in which there are many opinions among the scholars regarding the ability to implement istibdal on waqf goods. The differences of opinion among fiqh scholars in responding to the dynamics of waqf, the laws related to waqf and their management procedures are important to discuss, because they will have an impact on the formulation of policies that will be taken in the future. And discuss about waqf istibdal relevance on development of waqf in Indonesia by madzhab Hambali’s perspective. This research uses descriptive-qualitative research with the library research method. The results of this study indicate that waqf istibdal is allowed in the perspective of madzhab Hambali and it is very relevant to the development of waqf in Indonesia. Keywords: Waqf, Istibdāl, the Development, Madzhab Syafi’i.
Management of Zakat as the Instrument to Improve Economic Recession of COVID-19 Mursyidi Abror; Muhammad Nafik Hadi
AFEBI Islamic Finance and Economic Review Vol 5, No 01 (2020)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v5i01.368

Abstract

The purpose of ziswaf management is to restore the chaotic condition of the country due to Covid-19, especially in the economic sector. The purpose of this research is to analyze how the mechanism and implementation of zakat distribution in response to the Covid-19 pandemic. The method used is literature study method. The literature study in this research is technical literature and non-technical literature. Based on the results of the analysis, BAZNAS has distributed zakat funds to three sectors, namely the field of health emergencies, socio-economic emergencies, and the field of existing program sustainability. From the results of this analysis, it can be concluded that the handlers of zakat implementation in handling Covid 19 have a very big influence. The total distribution of funds for the three sectors reached Rp. 7,578,461,063.Keyword: Ziswaf, Economics, Covid-19
The Comparison of Islamic Governance Disclosure Practices in Indonesian Sharia Banks Ahmad Nurkhin; Agus Wahyudin; Fachrurrozie Fachrurrozie; Anna Kania Widiatami; Puji Novita Sari
AFEBI Islamic Finance and Economic Review Vol 4, No 02 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v4i02.437

Abstract

Islamic banks in Indonesia (Bank Syariah Mandiri, BNI Syariah dan BRI Syariah) have merged in 2021 to become Bank Syariah Indonesai (BSI). This study aims to compare the practice of Islamic Governance Disclosure (IGD) of Idonesian Islamic banks before the merger period. A descriptive quantitative research approach was used in this research. The sampling method used was purposive sampling with the criteria of three Islamic banks that carried out a merger in 2021. Islamic banks which were the samples of this study were Bank Syariah Mandiri, BRI Syariah and BNI Syariah. The observation period is 5 years (2014-2018). The documentation method is used for data retrieval using the check list tool. Content analysis method is used to analyze the data that has been obtained. This method is used to determine the IGD index which consists of three main indices, namely the Sharia Supervisory Board (DPS) disclosure index, the DPS report disclosure index, and the zakat disclosure index. The results showed that the three Islamic banks had a fairly good IGD index for 3 years. Bank Syariah Mandiri and BNI Syariah show the highest and most consistent IGD index for five consecutive years compared to BRI Syariah. The IGD Index for Bank Syariah Mandiri and BNI Syariah are the same in 2015-2017. The IGD index of BRI Syariah has fluctuated over the past five years.
The Distortion of Market Prices in Islamic Microeconomic Achmad Fadlil Abidillah
AFEBI Islamic Finance and Economic Review Vol 4, No 01 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v4i01.465

Abstract

This paper aims to describe how market price distortions are seen in Islamic microeconomics. The method used in this research is a qualitative method. The data comes from documents in the form of books, journals, and other scientific writings. This paper contains several findings regarding some price distortions that can occur in the market such as supply-demand manipulation (bai' najasy, ikhtikar, and talaqqi rukban), tadlis or fraud, and taghrir or uncertainty.
Muzakki’s Intention in Paying Zakat Afrida Yeni; Hasan Mukhibad
AFEBI Islamic Finance and Economic Review Vol 5, No 01 (2020)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v5i01.436

Abstract

The purpose of this study was to examine the factors that influence muzakki's intention to pay zakat using the theory of planned behavior approach. The sample used 94 muzakki which were selected by Incidental Sampling technique. Methods of data analysis using the Structural Equation Model (SEM). The results showed that the intention of muzaki in paying zakat was positively influenced by the factors of attitude and behavior control. The intention to pay zakat has a positive effect on the intention of the muzaki to pay zakat. The behavioral control factor has a positive and significant effect on the willingness to pay zakat, while subjective norms have no effect on the intention to pay zakat. The implication of this research is that LAZ can create a supportive environment for muzakki in order to increase the desire and intention of muzakki to pay zakat.

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