Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam
Jurnal At-Tarbiyah: Jurnal Pendidikan Agama Islam (Journal of Islamic Education Studies) merupakan jurnal nasional berpenyunting ahli yang terbit dua kali dalam setahun. Jurnal At-Tarbiyah berbentuk cetak (2460-9439 dengan Nomor SK: 0005.24609439/JI.3.2/SK.ISSN/2015.09 Tanggal 16 September 2015) dan online (2807-4149 dengan Nomor SK: 0005.28074149/K.4/SK.ISSN/2021.08, Kamis, 25 Agustus 2021). Jurnal ini diterbitkan oleh Fakultas Tarbiyah Institut Agama Islam (IAI) Al-Aziziyah Samalanga Bireuen Aceh. Pernyataan ini menegaskan etika penulisan dan publikasi bagi penulis, penyunting pelaksana, penyunting ahli, dan penerbit, serta seluruh pihak yang terlibat dalam penerbitan Jurnal At-Tarbiyyah. Fokus penerbitan jurnal ini pada bidang ilmu pendidikan islam, Studi Pendidikan dan Pembelajaran, Filsafat Pendidikan Islam, Manajemen Pendidikan Islam, Kepemimpinan Pendidikan, Teknologi Pendidikan Islam, Pendidikan Bahasa Arab, Sastra Arab, dan lain-lain yang berhubungan dengan ilmu pendidikan Islam
Articles
70 Documents
<![CDATA[A Study And Analysis Of Consumers Buying Behaviour In Jammu And Kashmir ]]>
<![CDATA[Dr Ajaz Ahmad Bhat]]>
<![CDATA[ Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 1 No. 01 (2021): Aug-Sept 2021 ]]>
Publisher : <![CDATA[HM Journals ]]>
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DOI: 10.55529/jcfmbs.11.1.15
<![CDATA[This paper is going to Emphasize the behaviour of the consumers and their perception overthe shopping from the retailers at different area of two districts Anantnag and SrinagarJammu and Kashmir if we glance over the world wide consumers are treated as the realking of the markets either on the wholesale level or at the retailer level it is all by theorientation of the consumer whatever consumer demands market should present the sameat the right place on the right price to the general public, this will be like turning toolspoint for the business world in this paper, research will focus and present the perceptionand on behaviour related traits of consumers over the different marketing places , a wellformed questionnaire is prepared to find out the real facts and figures in a organised wayfor the data collection on the basis of the followings objectives like to study or examineabout the perception of consumers over the retail markets of two districts of Jammu andKashmir which will be based on Random sampling and to be distributed thequestionnaires among the 250 respondents via both modes online and offline toorespectively to cognize and to assess the objectives of the study in this research study oneof the statistical tools to be applied like chi square test for checking the significance of thereliability of the data and Analysis of the data like percentile method, average method alsoto be done with the help of SPSS software.]]>
<![CDATA[Cost Control And Financial Performance Of Pharmaceutical Firms In Nigeria ]]>
<![CDATA[Ajala, Oladayo Ayorinde]]>
<![CDATA[ Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 1 No. 01 (2021): Aug-Sept 2021 ]]>
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DOI: 10.55529/jcfmbs.11.16.25
<![CDATA[This paper examined the impact of cost control on financial performance ofpharmaceutical firms in Nigeria from 2010 to 2019. Secondary data were used in thisstudy. The secondary sources of data were sought from published annual reports of the sixquoted pharmaceutical firms in Nigeria. The variables used in the study include; Profitafter Tax (PAT), Cost of Raw Material (CRM), Selling and Distribution Expenses (SDE),Salaries and Wages (SWE), Research and Development (RDC) and Training (TEC). Panelregression analysis was employed to evaluate the impacts of cost control on financialperformance of pharmaceuticals firms in Nigeria. The results revealed that cost controlhas significant influence on financial performance of pharmaceuticals firms in Nigeria.The study recommended that the management of the firms should adopt modern strategiccost management method for effective operation in the organization in order to enhancetheir performance.]]>
<![CDATA[Effect Of Firms Attributes On Non-Performing Loans Of Listed Deposit Money Banks In Nigeria ]]>
<![CDATA[Mohammed Jibril]]>
<![CDATA[ Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 1 No. 01 (2021): Aug-Sept 2021 ]]>
Publisher : <![CDATA[HM Journals ]]>
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DOI: 10.55529/jcfmbs.11.26.41
<![CDATA[This study investigates the effect of firm’s attributes on non-performing loans of listeddeposit money banks in Nigeria. Firm attributes was proxied by (firms size, liquidity andcapital adequacy) while non-performing loans was proxied by (the ratio of non-performingloans to total loan). 2010-2019 were the period under review. The study adopts the ex-postfactoresearch design. Annual data used in the study were sourced from the fact books ofthe Nigerian stock exchange and the financial statement of the banks. Descriptivestatistics, correlation matrix and the ordinary least square (OLS) multiple regressiontechniques were the main statistical tools used in the analysis of data. Additionally, thestudy conducted hausman test to choose between the fixed and random effect model whichwill be acceptable. The anticipated income theory was relied on as it provides the mostuseful theoretical explanation for the study. The result of the regression reveals that, firmsize and liquidity has no significant effect of non-performing loan, while capital adequacyhas significant effect on non-performing loans. Based on the findings, the study concludesthat the CBN should raise capital adequacy ratio from10% since increasing CAR reducesNPLs base on the findings of this study. Banks should also sure up their capital basedbecause it serve as a buffer and it will enables them absorb the challenges that may arisefrom the volume of non-performing loan they may encounter..]]>
<![CDATA[Restraining Effects Of Mobile Wallet Payment Adoption: Coimbatore City ]]>
<![CDATA[Dr. Gayathiry D]]>;
<![CDATA[Dr. Poorna K]]>
<![CDATA[ Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 1 No. 01 (2021): Aug-Sept 2021 ]]>
Publisher : <![CDATA[HM Journals ]]>
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DOI: 10.55529/jcfmbs.11.42.48
<![CDATA[Digital India is the flagship strategy of the Government of India. This proposal wasinitiated on 1st July 2015 by Prime Minister Mr.Narendra Modi, with an idea to transformIndia into a digitally authorized society and knowledge economy. Internet has wrapped upeveryone's imagination and still continues to go forward in India. There is a stable desireto keep tempo with internet trends. Further, there has been a rise in adoption of newtechnologies, embarrassment of digital street like M-Wallets etc., On 8thNovember 2017,the Government of India announced the demonetization of Rs. 500 and Rs. 1000 notes, tocontrol black money, corruption and terrorism. During 2015-16 to 2021-22, usage ofsmartphones and mobile internet access will lead to growth of e-commerce sector togetherwith increasing disposable of incomes. The study is based on 370 valid responses receivedthrough a structured questionnaire. Data collected was analyzed by using statistical toolslike Kruskal Wallis Test, One-Way Anova and Factors Analysis . Demonetization drive ofgovernment of India has contributed immensely towards awareness, usage and acceptanceof online payment.]]>
<![CDATA[Covid-19 Pandemic: Assessment Of Its Impact And Insurability Of Pandemic Risks In The Nigerian Insurance Business. ]]>
<![CDATA[Abere Omotayo Johncally]]>;
<![CDATA[Saka Toyin Shafau]]>
<![CDATA[ Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 2 No. 01 (2022): Dec 2021-Jan 2022 ]]>
Publisher : <![CDATA[HM Journals ]]>
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DOI: 10.55529/jcfmbs.21.1.13
<![CDATA[Introduction: Coronavirus is a virus whose genome consists of a single strand of ribonucleic acid. The timing and the global environment (China) which COVID-19 originated from has made its spread faster than expected because China had 739 international air travel routes and 51 million people used to travel between China and other countries before the disease outbreak. Therefore, there is a need to investigate the impacts and the mortality rate of this deadly disease in order to consider its insurability.Objective: The specific objective of this research is to analytically examine factors affecting the insurability of pandemic risks in the Nigerian insurance business within specified time frame.Data and Methods: Different methods/strategies of investigations were conceived to gather data/materials related to the study in order to have comprehensive knowledge on the subject matter. The two statistical tools used are descriptive and inferential. Kaplan Meier Model was used to carry out the hazard estimate based on the computation arrived at using Microsoft Excel package. This study analysed 167 467 cases reported/observed within seventeen (17) months in Nigeria (Feb 2020-June 2021).Setting: The geographical location of this research is global. It is not limited to Nigeria alone but special attention was paid to cases in Nigeria to consider insurability of pandemic risks by the Nigerian insurers.Result: 0.5 connotes equal chance of death and survival. As the value moves closer to 1 from 0.5, the probability risk of death is becoming more certain and vice versa. It is clear from the analysis that as months passed by, the estimated figures began to increase showing that more deaths were being recorded.Conclusion: The lockdown and other safety measures adopted to fight COVID-19 disrupted economic recovery, affected financial markets/services and in turn increased insurance claims. The pandemic impacts on the global insurance markets have been largely affected as a result of weaker premium growth prospects, capital market volatility, asset risks and so on. In time of crisis, losses come as well as opportunities. This study suggested how identified negative impacts of COVID-19 could be minimized while strategising to maximize the opportunities therein. It also showed analytically how high mortality risk poses threat to insurability of pandemic risks]]>
<![CDATA[Issues of Compliance of Financial Statements with International Standards ]]>
<![CDATA[Egamberdiyeva Salima Rayimovna]]>;
<![CDATA[Aralov Sabir Javli ugli]]>
<![CDATA[ Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 2 No. 02 (2022): Feb-Mar 2022 ]]>
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DOI: 10.55529/jcfmbs.22.1.10
<![CDATA[This article discusses the methodological foundations, stages and main directions of the process of adapting financial reporting in the economy of Uzbekistan to international standards. The international experience in this area was studied and the necessary proposals and recommendations were made]]>
<![CDATA[The Influence of Organizational Leadership to Enterprise Risk Management ]]>
<![CDATA[Lara Rose P. Simbulan]]>;
<![CDATA[Dr. Juliana M. Laraya]]>
<![CDATA[ Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 2 No. 03 (2022): April-May 2022 ]]>
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DOI: 10.55529/jcfmbs.23.13.23
<![CDATA[Enterprise Risk Management assists organizations in reducing potential risk; it is a strategic approach to control the risk that the business may face. The main objective of this study was to determine the influence of organizational leadership on the implementation of enterprise risk management in Toms World Philippines. An assessment was conducted to determine the influence of organizational leadership on the implementation of control activities in the organization. The study was based on descriptive research design involving a quantitative approach. Data gathered were processed statistically using the SPSS by the Centro Escolar University Data Processing Center, and presented using the percentage, frequency distribution, mean, standard deviation and Pearson correlation analysis. The overall analysis revealed that the relationship between the extent of the implementation of enterprise risk management control activities and organizational leadership of Toms World Philippines was significant. However, the implementation of enterprise risk management in the organization and organization leadership can be further improved by a thorough application of the policies and procedures in controlling threats to the organization. There is a significant relationship between the organizational leadership in the implementation of enterprise risk management of Toms World Philippines. It recommends that other researchers along the field can look into the conduct of similar studies that would highlight the implementation of Enterprise Risk Management.]]>
<![CDATA[Credit Risk Evaluation in Banking and Lending Sectors Using Neural Network Model ]]>
<![CDATA[Jane B. Gelindon]]>;
<![CDATA[Rose Mary A. Velasco]]>;
<![CDATA[Dionicio D. Gante]]>
<![CDATA[ Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 2 No. 03 (2022): April-May 2022 ]]>
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DOI: 10.55529/jcfmbs23.12.35
<![CDATA[This study presents the results of an experiment made with google colaboratory. The Google Colaboratory is also known as google colab it is a free online cloud-based Jupyter notebook environment that allows us to train our machine learning and deep learning models on CPUs, GPUs, and TPUs. We can determine the accuracy of the credit risk evaluation based on the dataset that was run in google colab using a neural network. The dataset has been thoroughly evaluated in creating a test harness for evaluating candidate models by calculating accuracy using k-fold cross-validation. When compared to a single train-test split, the k-fold cross-validation technique provides a reasonable general approximation of model performance. Based on the result, the correct number of rows was loaded, and through the one-hot encoding of the categorical input variables, it increased the number of input variables from 20 to 61. That suggests that the 13 categorical variables were encoded into a total of 54 columns. The result of the evaluation can help the banking and other financial sectors to assess a person before they are given a loan and if they can pay on time. This is a big help to reduce the losses of a company. Not only in the banking and other financial sectors as well as in lenders of goods.]]>
<![CDATA[Role of Microfinance in Entrepreneurial Development of Women in India ]]>
<![CDATA[Yasar Imam]]>;
<![CDATA[Prof. Anwar Khurshid Khan]]>
<![CDATA[ Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 1 No. 02 (2021): Oct-Nov 2021 ]]>
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DOI: 10.55529/jcfmbs.12.1.10
<![CDATA[Today, one of the most widely debated topics in the world is disparity in global wealth and access to social services. Within the new economy, microfinance is becoming a more powerful tool for poverty alleviation. The bulk of microfinance programs were established with the explicit objective of alleviating poverty and empowering individuals of the country. Furthermore, a rising number of microfinance institutions (MFIs) prefer to work with promising entrepreneurs with unique business ideas because they believe they are more responsible and trustworthy. Programs such as the Self Help Bank Linkage Program in India have been steadily gaining popularity due to their beneficial economic impact and the assumption that they help women to become more self-sufficient. So far, the SHG Program has delivered microfinance to its mostly female participants using a new form of group saving and lending. According to the research, investing in women has been proved to be the most effective way to increase family health, nutrition, hygiene, and educational levels, and hence the entire society. Thus, it is vital to provide additional support for women in both financial and non-financial services. A large number of top public and private sector banks are launching programs specifically aimed to assist women in starting their own businesses. In recent years, even the unorganized sector has begun to participate in the microfinance movement. The purpose of this study is to determine the effectiveness of microfinance as a tool for boosting women entrepreneurship in India.]]>
<![CDATA[Role of External Audit and its Impact on Improving the Quality of Accounting Information–an Analytical Study in the Opinions of a Sample of Leaders in the IBN Majid General Company ]]>
<![CDATA[Hayder Jerri Mohsin]]>;
<![CDATA[Ahmed Mahdi Abdulkareem]]>
<![CDATA[ Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 2 No. 04 (2022): June-July 2022 ]]>
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DOI: 10.55529/jcfmbs.24.1.15
<![CDATA[The research aims to identify Role External Auditing improvement The quality of accounting information in a companye General Ibn Majid,The researchers used the questionnaire as a main tool for data collection by selecting a random sample with a size of (100) Respondent with the aim of displaying and analyzing the responses of the sample members and their perceptions of the study variables and its sub-dimensions and testing the study hypotheses using descriptive and inferential statistics methods, as well as using personal interviews and field observations as auxiliary tools in data collection. The researcher relied on statistical programs (16).SPSS V.25; Excel V) in processing and analyzing data by using the most appropriate statistical methods.The researcher reached a number of results, the most important of which are having a relationship Effect And the link Between the independent variable, external audit and its dimensions(The importance of external audit for the organization, the effectiveness of the external auditor’s procedures In the organization, the means that contribute to the effectiveness of the external audit)The dependent variable is the quality of accounting information and its dimensions (efficiency of accounting information,Effectiveness of accounting information,The reliability of the accounting information).]]>
