International Journal of Islamic Business and Economics (IJIBEC)
International Journal of Business and Islamic Economics (IJIBEC) is an international journal providing authoritative source of scientific information for researchers and scholars in academia, research institutions, government agencies, and industries. ISSN IJIBEC is 2599-3216 and Online is 2615-420X. We publish original research papers, review articles and case studies focused on Islamic Bussiness and Economic as well as related topics. All papers are peer-reviewed by at least two reviewers. IJIBEC is published and printed by Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan, the journal is in collaboration with the Ikatan Ahli Ekonomi Islam Indonesia (IAEI) Komisariat IAIN Pekalongan and Masyarakat Ekonomi Syariah (MES) Pekalongan Raya.
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<![CDATA[The The Effect of Expert Management, Professional Skepticism And Professional Ethics On Auditors Detecting Ability With Emotional Intelligence As Modeling Variables ]]>
<![CDATA[Awaluddin, Murtiadi]]>;
<![CDATA[Nirgahayu, Nirgahayu]]>;
<![CDATA[Wardhani, Rulyanti Susi]]>;
<![CDATA[Sylvana, Andi]]>
<![CDATA[ International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 3 NO. 1 JUNE 2019 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan ]]>
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DOI: 10.28918/ijibec.v3i1.1567
<![CDATA[
This study aims to examine the effect of management experts, professional skepticism and professional ethics on the auditor's ability to detect fraud with intelligence emotional as a moderating variable. This research was conducted at the Makassar City Inspectorate. This research is an explanatory study with a quantitative approach. The study used a saturated sample method with a sample of 25 people. Analysis data in this research using multiple regression analysis with absolute difference value. The results of multiple analysis show that management experts, professional skepticism and professional ethics have a positive and significant effect on the auditor's ability to detect fraud. The result of the analysis show that emotional intelligence is able to moderate expert management and professional skepticism towards the auditor's ability to detect fraud, while emotional intelligence does not moderate professional ethics on the auditor's ability to detect fraud.]]>
<![CDATA[Determinant of Islamic Pension Fund In Indonesia ]]>
<![CDATA[Aziz, Roikhan Mochamad]]>;
<![CDATA[Jayaprawira, Acep R.]]>;
<![CDATA[Sulistyowati, Sulistyowati]]>
<![CDATA[ International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 3 NO. 1 JUNE 2019 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan ]]>
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DOI: 10.28918/ijibec.v3i1.1431
<![CDATA[The research aims to know the variables that affect the assets of Pension Funds by Financial Institutions (DPLK, Pension funds by financial institution) Muamalat, which is the performance of Bank Muamalat as internal factors that described in the variable Profit of Bank Muamalat and third-party funds. The external factors are Bank Indonesia Sharia Certificates (SBIS, Sertifikat Bank Indonesia Syariah) as an indicator of the placement of Islamic funds, and profit of DPLK Muamalat as a religious factor.The method used in this research is done by Multiple Correlation Regression Analysis with monthly data starting from April 2008 (since the existence of SBIS) until October 2017. Moreover, Analysis Method of HahSlm Theory is added which is an analysis that approached according to Islamic thinking model to provide a benchmark that corresponds to the religious value.The final result of this study emphasizes that all factors, which consist of the internal factors, external factors and religious factors, affect the assets of DPLK Muamalat. It is interesting to know that the profit of Bank Muamalat has a negative correlation. That is certainly not in accordance with the existing theory that performance or credibility of the main business (Bank Muamalat) has a big influence on the performance of DPLK Muamalat. It is expected that the results of the research is useful for every party, from the regulator party like the Financial Services Authority (OJK, Otoritas Jasa Keuangan), the industrial parties (the other DPLK), the company, and the participants of the Pension Funds by Financial Institutions.]]>
<![CDATA[Liquidity Risk Management of Islamic Banks in Bangladesh ]]>
<![CDATA[Zaman, Shafir]]>;
<![CDATA[Chowdhury, Md Mohiuddin]]>
<![CDATA[ International Journal of Islamic Business and Economics (IJIBEC) Vol 3 No 1 (2019): IJIBEC VOLUME 3 NO. 1 JUNE 2019 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan ]]>
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DOI: 10.28918/ijibec.v3i1.1618
<![CDATA[Non-performing investment are the amounts that can not be collected by organization from clients. In Bangladesh banking sector is facing severe consequences from lack of collection of non- performing loan(non performing investment for Islamic banks).Emphasizing the significance of the subject the study is undertaken to find out how non performing investment effect performance of Islamic banks in Bangladesh for five year period from 2012 to 2016.Statistical tests such as (descriptive statistics, correlation and regression analysis) are performed to find out the effect non performing investment have on the overall performance of Islamic banks. Correlation analysis opine negative association of non performing investment with bank performance, bank size and capital adequacy ratio. On the other hand, regression analysis did not found any significant effect of non performing investment with bank performance.]]>
<![CDATA[An Analysis the Rupiah Exchange Rates Effect Against the American Dollar and Inflation Against the Growth of Islamic Banking Mudharabah Deposits in Indonesia ]]>
<![CDATA[Tho'in, Muhammad]]>;
<![CDATA[Prastiwi, Iin Emy]]>
<![CDATA[ International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 3 NO. 1 JUNE 2019 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan ]]>
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DOI: 10.28918/ijibec.v3i1.1797
<![CDATA[This study aims to determine the effect of rupiah exchange rate on the US dollar (US dollar) and inflation on Mudharabah deposits of Islamic banking in Indonesia. This research is a descriptive quantitative study with secondary data. This study took samples at Islamic Commercial Banks and Islamic Business Units from January 2013 to December 2017. The analysis technique used was multiple linear regression analysis. Before conducting regression testing, the data were tested by classical assumption test, namely normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. The results in this study are the first rupiah exchange rate has a significant effect on Mudharabah deposits in a positive direction. This means that if rupiah exchange rate increases the impact on community activities in investing in Mudharabah deposits increases. The second is that iinflation has no significant effect on Mudharabah deposits, but has a relationship with a positive direction. This means that if the inflation increases, the impact on community activities in investing Mudharabah deposits also increases. Third, rupiah exchange rate and inflations are simultaneously affect on the Mudharabah deposits of Islamic banking in the amount of 59.9%. The implication is that the high rupiah exchange rate situation attracts investors to invest in Mudharabah deposits. The increase in the rupiah against the US dollar tends to cause multiplier effect which results in rising prices of commodity goods. High prices of commodity goods cause macro consumption to decrease, too because people tend to be efficient in consumption.]]>
<![CDATA[The Effect OF FDR, NPF, OEOI, and Size Toward ROA (Comparative Study on Indonesian Islamic Bank and Malaysian Islamic Bank Periode 2010-2015) ]]>
<![CDATA[Windriya, Anafil]]>
<![CDATA[ International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 3 NO. 1 JUNE 2019 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan ]]>
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DOI: 10.28918/ijibec.v3i1.1426
<![CDATA[
This research aims to analyze the influence of Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Operating Expenses to Operating Income (OEOI), Firm Size toward Return On Asset (ROA). The object of this research are Islamic Bank in Indonesia and Islamic Bank in Malaysia in 2010-2015. Another aim is to determine whether there are differences in effects of FDR, NPF, OEOI and size toward ROA between Islamic Bank in Indonesia and Islamic Bank in Malaysia. Multiple linear regression analysis was used to test the hypothesis in this study. Chow test is used to determine the differences in the effect. The results of this study concluded that FDR, NPF, OEOI and Size effect on ROA simultaneously, both at Indonesian Islamic Bank and Malaysian Islamic Bank. In Indonesian Islamic Bank, independent variables that influence toward ROA are FDR, OEOI and Size. In Malaysia Islamic Bank, only OEOA wich affecting toward ROA. Based on the chow test, can be concluded that there is a significant difference between the Indonesian Islamic Bank and Malaysian Islamic Bank. Results of independent t test showed that the average variable that has a different effect between Indonesia Islamic Banks and Malaysia Islamic Banks is Size.]]>
<![CDATA[Factors Affecting Customer’s Bank Selection Decision: A Study on Commercial Bank in Jimma Town Ethiopia ]]>
<![CDATA[Tesfaye, Serkaleem]]>;
<![CDATA[Abera, Mekuanint]]>;
<![CDATA[Mengesha, Tadele]]>
<![CDATA[ International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 3 NO. 1 JUNE 2019 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan ]]>
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DOI: 10.28918/ijibec.v3i1.1486
<![CDATA[
The objective of this study was to examine factors affecting customers’ bank selection decision. The study employs cross sectional survey design and mainly conducted based on data collected through questionnaires and interviews. The Sample size of the study was 384. The collected data were analyzed through SPSS version (20). The descriptive and inferential statistical tools such as mean, percentage, ANOVA, correlation and multiple linear regressions were used to analyze collected data. The regression model summary shows that the all independent variables explain 53.5 % variability on bank selection decision and model explains significant variability of customer bank selection intention by five decision variables. The Findings revealed that; out of five factors ,four factors such that: technology factors, service quality factors, bank image and reputation factors, and convenience factors have significant and positive relation with bank selection decision while financial factor has insignificant relation with bank selection decision. As customers place more emphasis on factors like convenience, service quality, technology and bank image and reputation, Such factors better to be considered seriously by banks in their marketing strategies which help them to attract new as well as retain the existing customers.]]>
<![CDATA[Liquidity Risk Management of Islamic Banks in Bangladesh ]]>
<![CDATA[Zaman, Shafir]]>;
<![CDATA[Chowdhury, Md Mohiuddin]]>
<![CDATA[ International Journal of Islamic Business and Economics (IJIBEC) Vol 3 No 1 (2019): IJIBEC VOLUME 3 NO. 1 JUNE 2019 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.28918/ijibec.v3i1.1618
<![CDATA[Non-performing investment are the amounts that can not be collected by organization from clients. In Bangladesh banking sector is facing severe consequences from lack of collection of non- performing loan(non performing investment for Islamic banks).Emphasizing the significance of the subject the study is undertaken to find out how non performing investment effect performance of Islamic banks in Bangladesh for five year period from 2012 to 2016.Statistical tests such as (descriptive statistics, correlation and regression analysis) are performed to find out the effect non performing investment have on the overall performance of Islamic banks. Correlation analysis opine negative association of non performing investment with bank performance, bank size and capital adequacy ratio. On the other hand, regression analysis did not found any significant effect of non performing investment with bank performance.]]>
<![CDATA[The Effect OF FDR, NPF, OEOI, and Size Toward ROA (Comparative Study on Indonesian Islamic Bank and Malaysian Islamic Bank Periode 2010-2015) ]]>
<![CDATA[Anafil Windriya]]>
<![CDATA[ International Journal of Islamic Business and Economics (IJIBEC) Vol. 3 No. 1 (2019): IJIBEC VOLUME 3 NO. 1 JUNE 2019 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.28918/ijibec.v3i1.1426
<![CDATA[This research aims to analyze the influence of Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Operating Expenses to Operating Income (OEOI), Firm Size toward Return On Asset (ROA). The object of this research are Islamic Bank in Indonesia and Islamic Bank in Malaysia in 2010-2015. Another aim is to determine whether there are differences in effects of FDR, NPF, OEOI and size toward ROA between Islamic Bank in Indonesia and Islamic Bank in Malaysia. Multiple linear regression analysis was used to test the hypothesis in this study. Chow test is used to determine the differences in the effect. The results of this study concluded that FDR, NPF, OEOI and Size effect on ROA simultaneously, both at Indonesian Islamic Bank and Malaysian Islamic Bank. In Indonesian Islamic Bank, independent variables that influence toward ROA are FDR, OEOI and Size. In Malaysia Islamic Bank, only OEOA wich affecting toward ROA. Based on the chow test, can be concluded that there is a significant difference between the Indonesian Islamic Bank and Malaysian Islamic Bank. Results of independent t test showed that the average variable that has a different effect between Indonesia Islamic Banks and Malaysia Islamic Banks is Size.]]>
<![CDATA[Determinant of Islamic Pension Fund In Indonesia ]]>
<![CDATA[Roikhan Mochamad Aziz]]>;
<![CDATA[Acep R. Jayaprawira]]>;
<![CDATA[Sulistyowati Sulistyowati]]>
<![CDATA[ International Journal of Islamic Business and Economics (IJIBEC) Vol. 3 No. 1 (2019): IJIBEC VOLUME 3 NO. 1 JUNE 2019 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.28918/ijibec.v3i1.1431
<![CDATA[The research aims to know the variables that affect the assets of Pension Funds by Financial Institutions (DPLK, Pension funds by financial institution) Muamalat, which is the performance of Bank Muamalat as internal factors that described in the variable Profit of Bank Muamalat and third-party funds. The external factors are Bank Indonesia Sharia Certificates (SBIS, Sertifikat Bank Indonesia Syariah) as an indicator of the placement of Islamic funds, and profit of DPLK Muamalat as a religious factor.The method used in this research is done by Multiple Correlation Regression Analysis with monthly data starting from April 2008 (since the existence of SBIS) until October 2017. Moreover, Analysis Method of HahSlm Theory is added which is an analysis that approached according to Islamic thinking model to provide a benchmark that corresponds to the religious value.The final result of this study emphasizes that all factors, which consist of the internal factors, external factors and religious factors, affect the assets of DPLK Muamalat. It is interesting to know that the profit of Bank Muamalat has a negative correlation. That is certainly not in accordance with the existing theory that performance or credibility of the main business (Bank Muamalat) has a big influence on the performance of DPLK Muamalat. It is expected that the results of the research is useful for every party, from the regulator party like the Financial Services Authority (OJK, Otoritas Jasa Keuangan), the industrial parties (the other DPLK), the company, and the participants of the Pension Funds by Financial Institutions.]]>
<![CDATA[Factors Affecting Customer’s Bank Selection Decision: A Study on Commercial Bank in Jimma Town Ethiopia ]]>
<![CDATA[Serkaleem Tesfaye]]>;
<![CDATA[Mekuanint Abera]]>;
<![CDATA[Tadele Mengesha]]>
<![CDATA[ International Journal of Islamic Business and Economics (IJIBEC) Vol. 3 No. 1 (2019): IJIBEC VOLUME 3 NO. 1 JUNE 2019 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
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DOI: 10.28918/ijibec.v3i1.1486
<![CDATA[The objective of this study was to examine factors affecting customers’ bank selection decision. The study employs cross sectional survey design and mainly conducted based on data collected through questionnaires and interviews. The Sample size of the study was 384. The collected data were analyzed through SPSS version (20). The descriptive and inferential statistical tools such as mean, percentage, ANOVA, correlation and multiple linear regressions were used to analyze collected data. The regression model summary shows that the all independent variables explain 53.5 % variability on bank selection decision and model explains significant variability of customer bank selection intention by five decision variables. The Findings revealed that; out of five factors ,four factors such that: technology factors, service quality factors, bank image and reputation factors, and convenience factors have significant and positive relation with bank selection decision while financial factor has insignificant relation with bank selection decision. As customers place more emphasis on factors like convenience, service quality, technology and bank image and reputation, Such factors better to be considered seriously by banks in their marketing strategies which help them to attract new as well as retain the existing customers.]]>
