cover
Contact Name
Yuliansyah
Contact Email
admin@penerbitgoodwood.com
Phone
+6282179769602
Journal Mail Official
admin@penerbitgoodwood.com
Editorial Address
Z.A. Pagar Alam Street No. 57, Rajabasa, Bandar Lampung City - Indonesia
Location
Kota bandar lampung,
Lampung
INDONESIA
Bukhori: Kajian Ekonomi dan Keuangan Islam
Published by Goodwood Publishing
ISSN : -     EISSN : 27986691     DOI : https://doi.org/10.35912/bukhori
Core Subject : Economy, Science,
Bukhori: Kajian Ekonomi dan Keuangan Islam aims to be a useful platform for spreading scientific studies on various issues and a strategic tool for developing theories and practices in the fields of Islamic Economy and Finance.The scopes of the journal include, but are not limited to, the following fields: 1. Islamic Economics and Contemporary Issues 2. Contemporary issues in Islamic Financial Institutions 3. Sharia Management 4. Sharia Accounting 5. Sharia Banking 6. Legal Aspects in Islamic Economics 7. Philosophy of Islamic Economics 8. Islamic Economic Thought
Articles 29 Documents
Pengaruh Islamic Corporate Governance dan Islamic Social Reporting terhadap Kinerja Keuangan Bank Syariah di Indonesia Ibnu Trilaksono; Agrianti Komalasari; Chara Pratami Tidespania Tubarad; Yuliansyah Yuliansyah
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.121 KB) | DOI: 10.35912/bukhori.v1i1.118

Abstract

Purpose: This study examined the effect of Islamic Corporate Governance and Islamic Social Reporting on the Financial Performance of Islamic Banks in Indonesia at Sharia Commercial Bank Companies Listed on the Indonesia Stock Exchange. Research methodology: This study used multiple regression as the method to analyze the result of the research. By using 14 shariah banking data, this research will analyze the performance of the Indonesian general bank. Result: This study indicates that the variables that affect Islamic bank performance in this research are not implemented effectively. Limitations: The sample of this study was only 14 Islamic commercial banks and only used the Islamic banking sector in Indonesia, which is listed on the Indonesia stock exchange. Contribution: This research is helpful for further research. One of the guidelines in choosing which variabels to use and which one to use in the study should be understood in selecting Islamic financial performance.
Literature review: implementation of Musharakah Mutanaqisah partnership over the world Wiwin Juliyanti; Yohanes K. Wibowo
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.055 KB) | DOI: 10.35912/bukhori.v1i1.196

Abstract

Purpose: This study aimed to determine the implementation of Musharakah Mutanaqisah. Research methodology: This research method was a literature study with data obtained from previous research and theories relevant to the research topic. Results: The research results show that Musharakah Mutanaqisah in the two countries still needs to be encouraged for its development, because Murabahah still dominates it, Ba'i, ijarah and others financing, the results of the study also concluded that the implementation of Musharakah Mutanaqisah is equally an alternative in property financing in Malaysia, and homeownership loans in Indonesia. Limitations: This research only examined the application of MMP in Southeast Asia Contribution: Findings contribute that internationally, accounting for Musharakah Mutanaqisah refers to IFRS and FAS. In Malaysia, the regulations governing the accounting for Musharakah Mutanaqisah are regulated in the Malaysian Financial Reporting Standards (MFRS). ). In Indonesia, the regulations governing the accounting for Musharakah Mutanaqisah are not yet available, so they are still regulated in PSAK No. 106 (Musharakah Akad). Keywords: Musharakah Mutanaqisah partnership, Islamic bank, Sharia accounting
Pengaruh Biaya Operasional dan Pendapatan Operasional, Net Operating Margin, Dana Pihak Ketiga dan Capital Adequacy Ratio terhadap Profitabilitas Bank Syariah Rahma Aulia; Saiful Anwar
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (570.064 KB) | DOI: 10.35912/bukhori.v1i1.437

Abstract

Purpose: This study examined the effect of Operational Efficiency Ratio (BOPO), Net Operating Margin (NOM), Third Party Funds (DPK) and Capital Adequacy Ratio (CAR) On Profitability With Financing To Deposito Ratio (FDR) As Intervening Variable in Islamic Commercial Bank. Research Methodology: The sample used in this study was 11 banks with the sampling technique using purposive sampling. The analytical method used was multiple linear regression Results: The results show that the variables BOPO and NOM have no effect on FDR. DPK and CAR have a positive and significant effect on FDR. FDR and NOM have a positive and significant effect on Profitability. BOPO, DPK and CAR have no effect on Profitability. FDR is able to be an intervening variable in the relationship between DPK and CAR to Profitability. FDR is not able to be an intervening variable in the relationship between BOPO and NOM to Profitability. Limitations: The sample of this study was only 11 Islamic commercial banks and only used the Islamic banking sector in Indonesia, which is listed on the Indonesia stock exchange. Contribution: The research is helpful for further investigation. One of the guidelines in choosing which variables to use and which one to use in the study should be understood in selecting Islamic financial performance. Keywords: BOPO, NOM, DPK, CAR, Profitability, FDR
Model Pembangunan Inkubator Wirausaha Syariah Perguruan Tinggi di Palembang John Roni Coyanda
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.207 KB) | DOI: 10.35912/bukhori.v1i1.499

Abstract

Entrepreneurship has existed since ancient times, and the Prophet Muhammad ? exemplified business, buying and selling, and expanding business opportunities. Economic development has as one of its objectives the provision of employment opportunities to anticipate labor force growth that exceeds job opportunities and creates new job opportunities. Some factors determine this. To begin, population growth is typically greater than capital growth. Second, the demographic profile is younger, which means that a more significant number of people are entering the workforce. Thirdly, the industrial structure, which is characterized by a lack of economic diversification and an insufficient level of population skills. Additionally, entrepreneurial activity is still low, and new young businesses have not been particularly active in starting a business opportunity that can be created and run after they graduate from college, which has an effect on a country's level of entrepreneurial growth among youth.
Penerapan PSAK No. 45 Pada Laporan Keuangan Nirlaba di Yayasan Pendidikan Diniyyah Putri Lampung Pandhu I Sukmantoro; Evi Ekawati
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.679 KB) | DOI: 10.35912/bukhori.v1i1.500

Abstract

Purpose: This study aimed to ascertain how the Diniyyah Putri Education Foundation prepares its financial statements and conducts a review of the preparation results. Research Methodology: The qualitative method was used in this study, with a case study approach. Results: Diniyyah Putri Education Foundation did not follow PSAK 45 in its financial reporting in this study. Contribution: This research contributes to non-profit organizations in Indonesia by instructing them how to prepare financial statements according to Indonesian law, specifically PSAK No. 45.
Performance Comparison of Mutual Funds and Sharia Mutual Funds Kharisma Novita Sari; Moch Sulchan; Mimah Mutamimah
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.869 KB) | DOI: 10.35912/bukhori.v1i1.600

Abstract

Purpose: This study aimed to examine the differences in the performance of Islamic mutual funds with mutual funds based on the Sharpe and Jensen method for the 2010-2020 period in the Indonesian Capital Market. Research Methodology: The study uses a quantitative approach to the type of comparative research. The data used is secondary data from OJK. The population used in this study is the capitalization of sharia mutual fund performance data with mutual funds, the period 2010-2020 (monthly data) in the Indonesian Capital Market. Data analysis was carried out using the Sharpe and Jensen method and the Manova test with the help of the SPSS statistical program. Results: The results of this study indicate that there is no significant difference between the performance of Islamic mutual funds and mutual funds with the Sharpe and Jensen method. This shows that the return on the performance of Islamic mutual funds and mutual funds based on the Sharpe and Jensen method received will be relatively the same. Investment performance in Mutual Fund portfolio management is reflected in the net asset value (NAV). Limitations: This research has been attempted and carried out in accordance with scientific procedures. However, it still has limitations; this research is limited to 2010 – 2020 with monthly data. Contribution: This research implies that this research can better contribute to the general public, academics, and investors to understand the performance of capital market investment instruments before they invest.
Analisis Faktor-Faktor yang Memengaruhi Frekuensi Permintaan Konsumen terhadap Muslim Friendly Hotel di Kabupaten Belitung Lilik Anggraini; Asep Nurhalim; Mohammad Iqbal Irfany
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 1 No. 2 (2022): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (996.698 KB) | DOI: 10.35912/bukhori.v1i2.1362

Abstract

Purpose: to analyze the characteristics and factors that influence the frequency of consumer demand for Muslim friendly hotels in Belitung Regency. Method: Descriptive analysis and multiple linear regression analysis Result: Indicate that the characteristics of the respondents are dominated by women, married, age range 26 to 35 years, the last education is undergraduate, work as a private employee, length of work less than 5 years, monthly income in the range of Rp. 3,000,000 - Rp. 5,000 .000 and domiciled in Belitung. Factors of income, religiosity, service quality, and facilities have a positive and significant effect on the frequency of consumer demand in using Muslim-friendly hotel services
Faktor-Faktor yang Memengaruhi Volume Perdagangan Sukuk Ritel SR-008 di Indonesia Muhammad Rafki; Ranti Wiliasih; Mohammad Iqbal Irfany
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 1 No. 2 (2022): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2001.654 KB) | DOI: 10.35912/bukhori.v1i2.1363

Abstract

Purpose: To determine the factors that influence SR-008 Retail Sukuk trading volume and sukuk trading volume response to economic variable shocks. Method: VAR / VECM. The variables used consisted of price and yield of SR-008 retail sukuk, mudharabah deposit profit sharing rate, commercial bank deposit interest rates, BI Rate, inflation, and Gross Domestic Product (GDP). The period used is from March 2016 to April 2019. Result: Show that the variable interest rates on commercial bank deposits and yields have a positive effect on trade volume. While inflation, interest rates, profit sharing rates for mudharabah deposits, BI Rate and GDP have a negative effect on retail sukuk trading volume.
Maslahat Layanan Go-Food Pada Industri Kuliner (Pendekatan Structure-Conduct-Performance) Heru Wahyudi; Ratna Sari
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 1 No. 2 (2022): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.904 KB) | DOI: 10.35912/bukhori.v1i2.1406

Abstract

Purpose: The aim of the research this is how the impact of service Go-Food to the structure , conduct and performance of businesses in the entrepreneur culinary stalls eat in Kampung Baru , Bandar Lampung. Research methodology: The data used are primary data, which is obtained from the results of distributing questionnaires which are the perceptions of the food stall entrepreneurs eat in Kampung Baru who join become partners Go-Food. Technique Capturing the sample that is used is total sampling, with samples of research throughout businessman stalls eat that up with Go-Food. This research uses descriptive quantitative method. This method aims to describe the phenomena that are related to the problem under study so that the resulting data is quantitative descriptive data Results: The results of the study have concluded that Go-Food has good impact to the structure , behavior , and performance of the business of culinary warun g eat in Kampung Baru.
Perbankan Umum Syariah Jangka Panjang Dan Pendek Terhadap Pertumbuhan Ekonomi Di Indonesia (Error Correction Model) Heru Wahyudi; Nova Diah Astuti
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 1 No. 2 (2022): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (979.074 KB) | DOI: 10.35912/bukhori.v1i2.1417

Abstract

Purpose: This study aims to analyze the influence of Islamic banking which is reflected in: assets, financing, and third party funds of Islamic banking on economic growth in Indonesia. The data used in this study is time series data in the form of quarter period 2011:Q1-2020:Q4. Research methodology: This study uses regression analysis methods OLS (Ordinary Least Square) and ECM (Error Correction Model). The data used is time series data in the form of quarterly period 2011:Q1-2020:Q4. Results: The results of this study indicate that the asset variable in Islamic banking has a positive and significant effect on economic growth in Indonesia in the short and long term. The financing variable in Islamic banking has a positive and significant effect on economic growth in Indonesia in the short and long term. Likewise, the DPK (Third Party Funds) variable for Islamic banking has a positive and significant impact on economic growth in Indonesia, both in the short term and in the long term.Limitations: The limitation of this research is that there are many variables outside the model that are not included in the study. Contribution: The positive performance of the financial sector will have a positive correlation with the economic performance of a country. The financial sector can be the main source of growth in the real sector of the economy.

Page 1 of 3 | Total Record : 29