Journal of Applied Islamic Economics and Finance
Journal of Applied Islamic Economics and Finance is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. JAIEF (e-ISSN: 2746-6213) is published thrice a year (October, February, and June). As the name implies, this journal brings two major themes, namely Islamic Economic and Islamic Finance. Islamic economics and finance are strategic issues in the world because of their role and benefit to societies. Therefore, this issue needs more deeply extracted through research. The journal invites scholars, practitioners, and researchers to submit articles to the editorial team. The JAIEF only accepts and reviews the manuscripts that have not been published previously in any language and are not being reviewed for possible publication in other journals.
Articles
180 Documents
<![CDATA[Perbandingan Kinerja Keuangan Perusahaan Asuransi Syariah Berdasarkan Early Warning System dan Risk-Based Capital pada PT Asuransi Jiwa Syariah Jasa Mitra Abadi Tbk Sebelum dan Sesudah Go Public ]]>
<![CDATA[Hizrina Awaliyah]]>;
<![CDATA[Benny Barnas]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 1 (2020): Journal of Applied Islamic Economics and Finance (October 2020) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v1i1.2386
<![CDATA[The sharia insurance industry in 2019 experienced a slowdown, as seen from the indicators of assets, contributions and gross claims. In the sharia insurance industry, the only company that has gone public is PT Asuransi Jiwa Syariah Jasa Mitra Abadi Tbk. This study aims to determine how the company's financial performance is, and to find out whether there are differences in the company's financial performance before and after going public for the 2015-2019 period. The research method used is financial ratio analysis using the Early Warning System (EWS) and Risk Based Capital (RBC) methods. The data analysis method used is a comparative descriptive analysis with a quantitative approach. The results showed that the company's financial performance after going public did not improve significantly.]]>
<![CDATA[Analisis Program Layanan Zakat Digital terhadap Penerimaan Zakat dengan Pendekatan Data Envelopment Analysist (DEA) pada Badan Amil Zakat Nasional ]]>
<![CDATA[Bunga Larasati Pujianto]]>;
<![CDATA[Kristianingsih]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 1 (2020): Journal of Applied Islamic Economics and Finance (October 2020) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v1i1.2387
<![CDATA[This research aims to determine the level of efficiency of the digital zakat program on the acceptance of BAZNAS Zakat with a method Data Envelopment Analysist (DEA) Approach. The sample of this research are operational costs and zakat receipts for digital zakat of the National Amil Zakat (BAZNAS). This research used an analytical tool of DEA (Data Envelopment Analysis) with variable Constant Return to Scale (CRS) production approach and output oriented. Variable inputs are Zakat funds (I1), Operational Costs (I2), and Digital Zakat Funds (O1). The results of this research on 2016-2018 that digital zakat service program shows the optimal level of efficiency by testing using the Data Envelopment Analysist method with the Constant Return to Scale (CRS) model.]]>
<![CDATA[Analisis Pengaruh Pembiayaan Syariah dan Variabel Makro Ekonomi Terhadap Ekspor Indonesia (Studi Pada BUS Devisa dan LPEI) ]]>
<![CDATA[Rizky Rahmawati]]>;
<![CDATA[Djoni Djatnika]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 1 (2020): Journal of Applied Islamic Economics and Finance (October 2020) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v1i1.2389
<![CDATA[This research aims to determine the effect of financing channeled by Foreign Exchange Islamic Bank, LPEI sharia financing, inflation and exchange rates simultaneously and partially on Indonesian exports in 2015 - 2019. The sampling technique in this research is purposive sampling method and used secondary data from Bank Indonesia, BPS, OJK and the financial statements of each bank. The research used quantitative method. Data analysis techniques used is multiple linear regression ordinary least Square (OLS) using software Eviews 9. The results of this research indicate that simultaneously the financing channeled by Foreign Exchange Islamic Bank, LPEI sharia financing, inflation and exchange rates have a significant effect on Indonesian exports. Partially the financing channeled by foreign exchange Islamic Bank and inflation does not affect on Indonesian exports. LPEI sharia financing and exchange rates has a significant positive effect on Indonesian exports.]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi FDR Bank Umum Syariah (Studi Kasus PT Bank Muamalat Indonesia Tbk) ]]>
<![CDATA[Hanafi Nugraha]]>;
<![CDATA[Destian Arshad]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 1 (2020): Journal of Applied Islamic Economics and Finance (October 2020) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v1i1.2391
<![CDATA[The purpose of this study is to analyze factors that affect the liquidity capability of Islamic banks in Indonesia. One of the ratios which used to measure the ability of liquidity and to assess the financial performance of an Islamic bank is FDR. variables which used are ROA, CAR, NIM, and BI Rate. The data used in the study were secondary data on the quarterly financial statements of PT. Bank Muamalat Indonesia Tbk for the period 2012-2019. The research model or analysis tool used in this study is multiple linear regression analysis using statistical data processing applications. The results of this research are that the variables ROA, CAR, NIM, and BI Rate have a simultaneous effect on FDR and partially NIM and BI Rate have a significant effect on FDR, while ROA and CAR partially do not have a significant effect on FDR.]]>
<![CDATA[Pengaruh Manajemen Modal Kerja Terhadap Kinerja Keuangan Perusahaan Manufaktur di Indeks Saham Syariah ]]>
<![CDATA[Khoirun Nisa Nurul Muslimah]]>;
<![CDATA[Mochamad Edman Syarief]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 1 (2020): Journal of Applied Islamic Economics and Finance (October 2020) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v1i1.2392
<![CDATA[This study aims to determine the effect of Working Capital Management as measured by the variables APP, ITO, ACP and CCC on the Financial Performance of Manufacturing Companies as measured by the variable ROA, ROE and EPS listed on the Sharia Stock Index for the 2015-2019 period. The population in this study uses a purposive sampling method with secondary data obtained from the annual financial statements of manufacturing companies registered at ISSI for the 2015-2019 period. This research uses descriptive analysis and path analysis using the WarpPLS 7.0 analysis tool. From this study, the results obtained that APP has a significant positive effect on ROA, ROE, and EPS. ITO has no significant effect on ROA. ITO has a significant positive effect on ROE and EPS. ACP has a significant positive effect on ROA, ROE, and EPS. CCC has no significant effect on ROA, ROE, and EPS. After a comparison between APP and ACP, it is known that in reality there are still operational activities of the company that are not in accordance with the applicable sharia provisions.]]>
<![CDATA[Analisis Faktor-Faktor yang Memengaruhi Risiko Likuiditas pada Bank Umum Syariah di Indonesia ]]>
<![CDATA[Regita Nur Fitriani]]>;
<![CDATA[Dimas Sumitra Danisworo]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 1 (2020): Journal of Applied Islamic Economics and Finance (October 2020) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v1i1.2393
<![CDATA[This research was conducted to analyze what factors affecting the liquidity risk in Islamic Banks in Indonesia. In this study, the measurement of liquidity risk will be seen from other factors that can affects liquidity risk including Cash Ratio (CsR), Size of Bank (SOB), Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Net Working Capital (NWC), and Investment (INV). The research method used in this research is a quantitative descriptive analysis uses the Eviews 9 program. The object of this analysis is twelve Islamic Banks in Indonesia which have been operating from 2014-2018. The analysis technique used is multiple regression analysis with Random Effect Model (REM) regression model. The results of this study indicate that CsR, SOB, and NWC have a significant effect on liquidity risk. While DPK, CAR, and INV have an insignificant effect on liquidity risk.]]>
<![CDATA[Analisis Pengaruh Islamicity Performance Index terhadap Profitabilitas Bank Umum Syariah di Indonesia Tahun 2014 – 2018 ]]>
<![CDATA[Nadiya Zahra Rahmatullah]]>;
<![CDATA[Fifi Afiyanti Tripuspitorini]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 1 (2020): Journal of Applied Islamic Economics and Finance (October 2020) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v1i1.2394
<![CDATA[Sharia banking performance needs to be measured with an approach that is by sharia objectives in addition to using conventional approaches. An kalternative kto kthis kapproach kis kto kuse kthe Islamicity Performance Index. This study was conducted to pobtain pempirical pevidence pabout pthe peffect pof pIslamicity pPerformance pIndex pcomponents pon pthe pprofitability pof pIslamic pcommercial pbanks pin pIndonesia pwhich pis pproxied pby pReturn pon pAssets p(ROA). This research was conducted using seven samples of Islamic banks in Indonesia using the 2014-2018 quarterly financial reports. The sample selection method uses purposive sampling. The kdata kused kin kthis kstudy kare ksecondary kdata kobtained kfrom keach kIslamic kbank's kwebsite. The method used in this research is panel data regression using the eviews 10 application program. The results of this research indicate that simultaneously the selected component of the Islamicity Performance Index has a significant effect on the profitability of Islamic Commercial Banks in Indonesia. Partially, the profit sharing ratio and zakat performing ratio have no significant effect on the profitability of Islamic Commercial Banks in Indonesia. Meanwhile, the bequitable bdistribution bratio bhas ba bsignificant bpositive beffect bon bthe bprofitability bof bIslamic bCommercial bBanks bin bIndonesia.]]>
<![CDATA[Dampak Faktor Eksternal dan Faktor Internal terhadap Perkembangan Bank Umum Syariah di Indonesia ]]>
<![CDATA[Luthfiah Nurazlina]]>;
<![CDATA[Hasbi Assidiki Mauluddi]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 1 (2020): Journal of Applied Islamic Economics and Finance (October 2020) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v1i1.2395
<![CDATA[The goal of this study was to determine the impact to which external factors such as GDP growth, inflation and BI interest rate and internal factors such as CAR, FDR and NPF have had an influence on the development of Islamic Banks in Indonesia that represented by the growth of total assets Islamic banks in Indonesia from 2015-2019. This research used a quantitative approach and the data would be analyzed using multiple regression test through panel data regression with partial test and simultaneous test provided by Eviews 10. Considering the results of the simultaneous testing, the study suggests that all variables had an impact on the development of the Islamic Bank. As for the partial test, from the external factors only the BI rate which gives a significant negative impact on the development of Islamic banks and from internal factors there are NPF and FDR which give significant negative impact. It was concluded that GDP, Inflation, and CAR did not affect the development of Islamic Banks in Indonesia.]]>
<![CDATA[Faktor Internal dan Eksternal Perbankan Syariah yang Mempengaruhi Tindakan Perataan Laba ]]>
<![CDATA[Ros Melinda]]>;
<![CDATA[Setiawan]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 1 (2020): Journal of Applied Islamic Economics and Finance (October 2020) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v1i1.2396
<![CDATA[The purpose of this study is to find out and analyze internal factors and external factors of Islamic banking which can affect the practice of income smoothing. This research was conducted at sharia commercial banks in Indonesia for the period 2013 to 2017. The population in this study amounted to 11 Islamic Commercial Banks. After sampling technique using a purposive sampling method, 10 Islamic banks were obtained which will be used as samples in the study. Whereas to see the influence of the independent variables on the dependent variable used panel data regression analysis method. Based on the results of the study it is known that simultaneously, profitability (earnings before tax and provisions), the amount of financing, Non-Performing Financing, Good Corporate Governance (the existence of the Sharia Supervisory Board), Gross Domestic Product, and the inflation rate affect income smoothing. While partially, only the variable profitability (earnings before tax and provisions), the amount of financing, and Non-Performing Financing that influence the practice of income smoothing in Islamic banking in Indonesia.]]>
<![CDATA[Determinan Peluang Kelayakan Pembiayaan Perusahaan Sektor Perdagangan Besar dan Eceran di Indeks Saham Syariah Indonesia ]]>
<![CDATA[Rista Agustiani]]>;
<![CDATA[Tjetjep Djuwarsa]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 1 (2020): Journal of Applied Islamic Economics and Finance (October 2020) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v1i1.2397
<![CDATA[This study tries to assess the feasibility opportunities of the company’s financing and to detect early the company’s capability and willingness to pay their debts which is proxied by solvency ratios, and aims to predict factors that can affect the financing feasibility opportunities using independent variables. Some of the independent variables proposed respectively are Current Ratio (CR), Total Asset Turn Over (TATO), Sharia Compliance represented by Interest-based Debt to Total Asset Ratio, and inflation as a macroeconomic factor. The research model is quantitative with a research sample from 25 wholesale and retail trade sector companies listed in Indonesian Sharia Stock Index period 2013-2018. The results of this study conclude that Current Ratio (CR) and Interest-based Debt to Total Asset ratio (IDtTA) affect the company’s financing feasibility opportunities. Meanwhile, Total Asset Turn Over (TATO) and inflation do not affect on the company’s financing feasibility opportunities. The data analysis technique used Principal Component Analysis and logistic regression technique with a predictive accuracy rate of 85,33%.]]>
