cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
INDONESIA
Jurnal Ekonomi Syariah Teori dan Terapan
Published by Universitas Airlangga
ISSN : 24071935     EISSN : 25021508     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi Syariah Teori dan Terapan (JESTT) accepts original manuscripts in the field of Islamics Economics, including research reports, case reports, application of theory, critical studies and literature reviews.
Arjuna Subject : -
Articles 13 Documents
 1   2 
Search results for , issue "Vol. 8 No. 4 (2021): Juli-2021" : 13 Documents clear
THE FLUCTUATION OF SHARIA STOCK IN INDONESIA DURING COVID-19 PANDEMIC INFLUENCED BY MACROECONOMIC VARIABLES: AN ANALYSIS OF HOTEL, RESTAURANT, AND TOURISM SUB-SECTOR Naji Hatul Mutohharo; Putri Nurhayati
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 4 (2021): Juli-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20214pp384-400

Abstract

ABSTRAKPandemi COVID-19 merebak dengan cepat keseluruh negara di dunia menimbulkan banyak dampak termasuk dalam bidang perekonomian. Adanya kebijakan-kebijakan khusus untuk mencegah penyebaran virus, seperti pembatasan mobilisasi dan kegiatan public memberikan dampak yang cukup masif, termasuk pada bidang pariwisata. Penelitian ini bertujuan untuk melihat pengaruh beberapa variabel makro, berupa nilai tukar, IHSG, Dow Jones Index (DJI), Dow Jones Islamic Market Index (DJIMI), dan harga minyak dunia terhadap fluktuasi harga saham perusahaan sub sektor hotel, restoran, dan pariwisata yang terdaftar dalam Indeks Saham Syariah Indonesia. Menggunakan metode Partial Least Square (PLS), menunjukkan hasil sepanjang 2 Maret hingga 30 September 2020, nilai tukar dan IHSG berpengaruh positif signifikan terhadap harga saham, sedangkan harga minyak berpengaruh tidak signifikan. DJI berpengaruh negatif tidak signifikan terhadap harga saham sedangkan DJIMI berpengaruh negatif signifikan. Sepanjang pandemi dapat dimungkinkan banyak variabel makro maupun mikro yang mengalami goncangan dan turut memberi pengaruh terhadap harga saham pada sub sektor hotel, restaurant dan pariwisata.Kata Kunci: Dow Jones Index, Dow Jones Islamic Market Index, Harga Minyak, IHSG, Nilai Tukar. ABSTRACTThe COVID-19 pandemic, which spreads rapidly around the world, has raised many impacts, including in economic sector. There are particular policies to prevent the spreading of COVID-19 virus, such as restrictions of mobilization and public activities which give some massive impacts, including the tourism sector. This study aims to see the impact of several macroeconomic variables, those are exchange rate, IHSG, Dow Jones Index (DJI), Dow Jones Islamic Market Index (DJIMI), and world oil price, due stock price fluctuations in the hotel, restaurant and tourism sub-sector companies listed on Indonesia Sharia Stock Index. Using Partial Least Square (PLS) method, it shows the results from March 2 to September 30 2020, exchange rate and IHSG have positive significant effect on stock price, while oil price has no significant effect. DJI has a negative and insignificant effect on stock price, while DJIMI has a negative significant effect. Through this pandemic, there are many macro or micro variables may experience shocks and give some contribution to the effect of sharia stock price in the hotel, restaurant and tourism sub-sector.Keywords: Dow Jones Index, Dow Jones Islamic Market Index, Exchange Rate, IHSG, Oil Price.DAFTAR PUSTAKA Adam, P. (2015). A model of the dynamic of the relationship between stock prices and economic growth of Indonesia. Applied Economics and Finance, 2(3), 12–19. https://doi.org/10.11114/aef.v2i3.829Albulescu, C. T. (2020). Coronavirus and oil price crash. arXiv, 1–13. https://doi.org/10.2139/ssrn.3553452Alwi, I. Z. (2003). Pasar modal: Teori dan aplikasi ((Edisi pertama)). Jakarta: Nasindo Internusa.Ardana, Y., & Maya, S. (2019). Determinasi faktor fundamental makroekonomi dan indeks harga saham syariah internasional terhadap indeks harga saham syariah Indonesia. Cakrawala: Jurnal Studi Islam, 14(1), 1–15. https://doi.org/10.31603/cakrawala.v14i1.2622Aryasta, I. N., & Artini, L. G. S. (2019). The effects of indonesian macroeconomic indicators and global stock price index on the composite stock prices index in Indonesia. International Journal of Scientific and Research Publications, 9(6), 479-483.Bekaert, G., Harvey, C. R., & Lundblad, C. (2007). Global growth opportunities and market integration. The Journal of Finance, 62(3), 1081-1137. https://doi.org/10.1111/j.1540-6261.2007.01231.xBPS. (2020). Perkembangan Pariwisata dan Transportasi Nasional Maret 2020. Dalam Berita Resmi Statistik (Nomor 37).Carp, L. (2012). Can stock market development boost economic growth? Empirical evidence from emerging markets in Central and Eastern Europe. Procedia Economics and Finance, 3, 438–444. https://doi.org/10.1016/S2212-5671(12)00177-3Czech, K., Wielechowski, M., Kotyza, P., Benešová, I., & Laputková, A. (2020). Shaking stability: covid-19 impact on the visegrad group countries’ financial markets. Sustainability, 12(15), 6282. https://doi.org/10.3390/su12156282Degiannakis, S., Filis, G., & Arora, V. (2017). Oil prices and stock markets: A review of the theory and empirical evidence. Energy Journal, 5(39), 85-130.Devpura, N., & Narayan, P. K. (2020). Hourly oil price volatility: The role of covid-19. Energy Research Letters, 1(2). https://doi.org/10.46557/001c.13683ECB, E. (2012). Monthly bulletin October 2012. 194.Fongang, M. M., & Ahmadi, N. (2020). The impact of a pandemic (Covid-19) on the stock markets a study on the stock markets of China, US and UK. Unpublished Master Thesis. Sweden: Umea University.Haryanto, H. (2020). Dampak covid-19 terhadap pergerakan nilai tukar rupiah dan indeks harga saham gabungan (IHSG). Jurnal Perencanaan Pembangunan: The Indonesian Journal of Development Planning, 4(2), 151–165. https://doi.org/10.36574/jpp.v4i2.114Hongsakulvasu, N., & Liammukda, A. (2020). The risk-return relationship in crude oil markets during covid-19 pandemic: evidence from time-varying coefficient GARCH-in-mean model. Journal of Asian Finance, Economics and Business, 7(10), 63–71. https://doi.org/10.13106/jafeb.2020.vol7.no10.063Kamaludin, K., Sundarasen, S., & Ibrahim, I. (2021). Covid-19, Dow Jones and equity market movement in ASEAN-5 countries: Evidence from wavelet analyses. Heliyon, 7(1), e05851. https://doi.org/10.1016/j.heliyon.2020.e05851Kartikaningsih, D. (2020a). Pengaruh nilai tukar terhadap harga saham sektor infrastruktur pada masa pandemi covid-19. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 3(1), 53-60.Kartikaningsih, D. (2020b). Pengaruh nilai tukar terhadap harga saham perusahaan sektor food and beverage di masa pandemi covid-19. BISMA: Jurnal Bisnis dan Manajemen, 14(2), 133. https://doi.org/10.19184/bisma.v14i2.17862Kennedy, P. S. J., & Hayrani, R. (2018). Pengaruh faktor-faktor ekonomi makro: Inflasi, kurs, harga minyak, dan harga bahan bangunan terhadap harga saham perusahaan properti di BEI. Jurnal Mitra Manajemen, 2(1), 1–12. https://doi.org/10.52160/ejmm.v2i1.31Kewal, S. S. (2012). Pengaruh inflasi, suku bunga, kurs, dan pertumbuhan PDB terhadap indeks harga saham gabungan. Jurnal Economia, 8(1), 53–64. https://doi.org/10.21831/economia.v8i1.801Khairunnida, K. (2017). Pengaruh suku bunga dan nilai tukar terhadap harga saham perusahaan consumer goods di bursa efek Indonesia. Majalah Ilmiah Politeknik Mandiri Bina Prestasi, 2.Khan, K., Zhao, H., Zhang, H., Yang, H., & Jahanger, A. (2020). The impact of covid-19 pandemic on stock markets: An empirical analysis of world major stock indices. The Journal of Asian Finance, Economics and Business, 7, 463–474. https://doi.org/10.13106/jafeb.2020.vol7.no7.463Kiky, A. (2020). Manajemen risiko terhadap black swan event Maret 2020 di Indonesia. Studi Kasus Efek Covid-19 Terhadap Pasar Modal Indonesia. Jurnal Bina Manajemen, 8(2), 90-105.Liew, V. K.-S. (2020). The effect of novel coronavirus pandemic on tourism share prices. Journal of Tourism Futures, ahead-of-print(ahead-of-print). https://doi.org/10.1108/JTF-03-2020-0045Liu, H., Manzoor, A., Wang, C., Zhang, L., & Manzoor, Z. (2020). The covid-19 outbreak and affected countries stock markets response. International Journal of Environmental Research and Public Health, 17(8), 2800. https://doi.org/10.3390/ijerph17082800Liu, L., Wang, E.-Z., & Lee, C.-C. (2020). Impact of the COVID-19 pandemic on the crude oil and stock markets in the US: A time-varying analysis. Energy Research Letters, 1, 1–5. https://doi.org/10.46557/001c.13154Mishra, P. K., & Mishra, S. K. (2020). Corona pandemic and stock market behaviour: empirical insights from selected Asian countries. Millennial Asia, 11(3), 341–365. https://doi.org/10.1177/0976399620952354Mishra, S., Sharif, A., Khuntia, S., Meo, M. S., & Khan, S. A. R. (2019). Does oil prices impede Islamic stock indices? Fresh insights from wavelet-based quantile-on-quantile approach. Resources Policy, 62, 292–304. https://doi.org/10.1016/j.resourpol.2019.04.005Muhamad, M. (2014). Manajemen keuangan syari’ah: Analisis fiqh & keuangan. Yogyakarta: LIPP STIM YKPN.Mulyadi, M. S. (2012). Volatility spillover in Indonesia, USA and Japan capital market. African Journal of Business Management, 6(27). https://doi.org/10.5897/ajbm11.2054Mutoharo, N. H., & Hakim, A. (2021). Macroeconomic variable stability during covid-19 pandemic on sharia stock index in Indonesia and Malaysia. 7(6), 18.Nasir, A., & Mirza, A. (2013). Pengaruh nilai kurs, inflasi, suku bunga deposito dan volume perdagangan saham terhadap return saham pada perusahaan perbankan yang terdaftar di bursa efek Indonesia. Jurnal Ekonomi, 19(04), Article 04. https://doi.org/10.31258/je.19.04.p.%pOECD. (2020). Covid-19 and global capital flows. OECD Report to G20 International Financial Architecture Working Group (June).Oktaviani, R. F. 2017. (2017). Index harga saham Islamic Internasional terhadap Jakarta Islamic Index. Jurnal Ekonomika dan Manajemen, 6(1), 1–15.Pepinsky, T. B., & Wihardja, M. M. (2011). Decentralization and economic performance in Indonesia. Journal of East Asian Studies. https://doi.org/10.1017/S1598240800007372Prabheesh, K. P., Padhan, R., & Garg, B. (2020). Covid-19 and the oil price – Stock market nexus: Evidence from net oil-importing countries. Energy Research Letters, 1, 1–6. https://doi.org/10.46557/001c.13745PT Bursa Efek Indonesia. (2021). https://www.idx.co.id/produk/indeks/Rabhi, A. (2020). Stock market vulnerability to the covid-19 pandemic: Evidence from emerging Asian stock market. Journal of Advanced Studies in Finance, 11(2), 126. https://doi.org/10.14505//jasf.v11.2(22).06Robiyanto, & Aldhi, H. F. (2018). Contagion effect dan integrasi pasar modal. Jurnal Organisasi dan Manajemen, 14(Maret), 1–9.Sartika, U. (2017). Pengaruh inflasi, tingkat suku bunga, kurs, harga minyak dunia dan harga emas dunia terhadap IHSG dan JII di bursa efek Indonesia. Balance: Jurnal Akuntansi dan Bisnis, 2(2), 285-294.Sharif, A., Aloui, C., & Yarovaya, L. (2020). Covid-19 pandemic, oil prices, stock market, geopolitical risk and policy uncertainty nexus in the US economy: Fresh evidence from the wavelet-based approach. International Review of Financial Analysis, 70(April), 101496. https://doi.org/10.1016/j.irfa.2020.101496Shen, H., Fu, M., Pan, H., Yu, Z., & Chen, Y. (2020). The impact of the covid-19 pandemic on firm performance. Emerging Markets Finance and Trade, 56(10), 2213–2230. https://doi.org/10.1080/1540496X.2020.1785863Sukirno, S. (2015). Makro ekonomi (Teori pengantar). Jakarta: Raja Grafindo Persada.Sutanto, B., Murhadi, W. R., & Ernawati, E. (2013). Analisis pengaruh ekonomi makro, indeks dow jones, dan indeks nikkei 225 terhadap indeks harga saham gabungan (IHSG) di BEI periode 2007-2011. Jurnal Ilmiah Mahasiswa Universitas Surabaya, 2(1), 1–9.Sutawijaya, A., & Zulfahmi, Z. (2012). Faktor-faktor yang Mempengaruhi Investasi Swasta. Skripsi tidak dipublikasikan. Fakultas Ekonomi, Universitas terbuka.The World Bank, T. W. B. (2020). International Corporate Finance. United States: Thomson South-Western.UNWTO. (2020). International tourism down 70% as travel restrictions impact all regions. Unwto, 34, 1.Wibowo, F. W. (2019). Determinan tingkat suku bunga, indeks dow jones, nikkei 225, dan straits time terhadap ISSI. El Dinar, 7(1), 32. https://doi.org/10.18860/ed.v7i1.6713Widardjono, A. (2017). Ekonometrika (Pengantar dan aplikasinya disertai panduan Eviews). Yogyakarta: UPP STIM YKPN.World Health Organization. (2020). 14 the good thing about coronavirus, book: Economics in the Time of COVID-19 in Human Vaccines and Immunotherapeutics, 9(3).Yusuf, A. A. (2016). Pengaruh inflasi, suku bunga, nilai tukar/kurs, dan ihsg terhadap harga saham syariah pendekatan error correction model. Al-Amwal: Jurnal Ekonomi Dan Perbankan Syari’ah, 6(1), Article 1. https://doi.org/10.24235/amwal.v6i1.247
THE EFFECT OF SOURCE OF FASHION KNOWLEDGE AND FASHION CONSCIOUSNESS ON PURCHASE INTENTION HIJAB FASHION ON MUSLIM STUDENTS IN SURABAYA Qoidah Weka Aristawati; Ari Prasetyo
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 4 (2021): Juli-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20214pp451-461

Abstract

ABSTRAKWanita muslim saat ini lebih sadar akan citra diri dan identitas sosial mereka, dan kesadaran ini mempengaruhi konsumsi mereka termasuk hijab fashion. Dalam niat pembelian produk hijab fashion,sumber informasi tentang fashion hijab dan kesadaran seorang muslim menjadi faktor penting. Mahasiswi muslimah mencari informasi tentang fashion hijab yang sedang trend saat ini dari relasi, media sosial maupun media cetak. Penelitian ini bertujuan untuk menganalisis source of fashion knowledge dan fashion consciousness terhadap hijab fashion purchase intention mahasiswi muslim di Surabaya. Penelitian ini melibatkan 140 mahasiswi yang mengenakan hijab di 16 perguruan tinggi di Surabaya. Hasil penelitian ini menunjukkan bahwa source of fashion knowledge dan fashion consciousness berpengaruh signifikan terhadap hijab purchase intention. Kata Kunci: Hijab, Fashion, Fashion Consciousness, Hijab Purchase Intention, Source of fashion knowledge, mahasiswa muslimah surabaya. ABSTRACTToday's Muslim women are more aware of their self-image and social identity, and this awareness affects their consumption including hijab fashion. In the intention of purchasing hijab fashion products, sources of information about hijab fashion and the awareness of a Muslim are important factors. Muslim female students seek information about the current trend of hijab fashion from relationships, social media and print media. This study aims to analyze the source of fashion knowledge and fashion consciousness on the hijab fashion purchase intention of Muslim students in Surabaya. This study involved 140 female students who wore the hijab at 16 universities in Surabaya. The results of this study indicate that the source of fashion knowledge and fashion consciousness has a significant effect on hijab purchase intention.Keywords: Hijab, Fashion, Fashion Consciousness, Hijab Purchase Intention, Source of fashion knowledge, Muslimah Surabaya students.DAFTAR PUSTAKAAnshori, M., & Iswati, S. (2009). Metodologi penelitian kuantitatif. Surabaya: Airlangga University Press (AUP).Cass, A. O., Jin, W., Vida, L., Cass, A. O., Lee, W. J., & Siahtiri, V. (2013). Can Islam and status consumption live together in the house of fashion clothing? Journal of Fashion Marketing and Management, 17(4), 440-459. https://doi.org/10.1108/JFMM-03-2013-0023Ghozali, I. (2011). Aplikasi analisis multivariate dengan program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.Hassan, S. H., & Harun, H. (2016). Factors influencing fashion consciousness in hijab fashion consumption among hijabistas. Journal of Islamic Marketing, 7(4), 476–494. https://doi.org/10.1108/JIMA-10-2014-0064Jun, S., Yoyok, S., & Chendra, W. S. (2020). Antecedents of consumer buying intention on the products of hijab SMEs in Gresik. HOLISTICA – Journal of Business and Public Administration, 11(1), 1–12. https://doi.org/10.2478/hjbpa-2020-0001Nam, J., Hamlin, R., Gam, H. J., Kang, J. H., Kim, J., Kumphai, P., Starr, C., & Richards, L. (2007). The fashion-conscious behaviours of mature female consumers. International Journal of Consumer Studies, 31(1), 102–108. https://doi.org/10.1111/j.1470-6431.2006.00497.xRahman, O., & Kharb, D. (2018). Fashion innovativeness in India: Shopping behaviour, clothing evaluation and fashion information sources. International Journal of Fashion Design, Technology and Education, 11(3), 287–298. https://doi.org/10.1080/17543266.2018.1429498Sugiyono (2011). Metode penelitian kuantitatif, kualitatif dan R&D. Bandung: CV. Alfabeta.
Journal Cover Vol 8, No 4 (2021) Journal Cover
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 4 (2021): Juli-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20214pp%p

Abstract

NON PERFORMING FINANCING RESTRUCTURING STRATEGY TO MAINTAIN THE FINANCIAL PORTFOLIO OF BANK SYARIAH INDONESIA (BSI) BRANCH OFFICE JOMBANG Evi Ainun Nafi'ah; Bekti Widyianingsih
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 4 (2021): Juli-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20214pp474-482

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pelaksanaan strategi restrukturisasi dalam upaya penyelamatan pembiayaan bermasalah pada Bank Syariah Indonesia (BSI) Kantor Cabang Jombang. Metode yang digunakan dalam penelitian ini yaitu kualitatif deskriptif. Data yang digunakan berupa  data primer dan data sekunder. Data primer yaitu data yang diperoleh langsung dari subjek penelitian dan berhubungan langsung dengan permasalahan yang diteliti. Sedangkan data sekunder berasal dari studi kepustakaan seperti buku, jurnal, dan dokumen atau laporan yang telah tersedia. Hasil penelitian yang diperoleh adalah faktor penyebab terjadinya pembiayaan bermasalah di BSI Kantor Cabang Jombang berasal dari faktor internal dan faktor eksternal. Pembiayaan bermasalah tersebut dapat diatasi  dengan metode restrukturisasi. Pemberlakuan restrukturisasi pembiayaan  terhadap nasabah yang berpotensi bermasalah namun masih memiliki prospek usaha baik akan berdampak positif dalam pemenuhan  kewajiban nasabah. Restrukturisasi bertujuan membantu pembiayaan nasabah bermasalah agar mampu memenuhi kredit pinjaman kembali, sehingga pihak bank tidak mengalami kerugian. Kemudian faktor-faktor yang menjadi pendukung dalam pelaksanaan restrukturisasi pembiayaan berasal dari internal bank yaitu tim penagihan, tim bisnis marketing, dan tim legal. Sedangkan faktor eksternal berasal dari nasabah diantaranya, kemauan dan kesadaran nasabah untuk memenuhi kewajibannya serta sikap kooperatif nasabah untuk melunasi angsuran.  Kata Kunci: Strategi, Bank Syariah, Pembiayaan Bermasalah, Restrukturisasi. ABSTRACTThis study aims to determine the implementation of restructuring strategies in an effort to save non performing financing at Bank Syariah Indonesia (BSI) Branch Office Jombang. The method used in this study is descriptive qualitative. Data used in the form of primary data and secondary data. Primary data is data obtained directly from research subject and directly related to the problems studied. While secondary data comes from literature studies such as books, journals, and documents or reports that have been available. The results of the research obtained are the factors that cause the occurrence of non performing financing in BSI Branch Office Jombang derived from internal and external factors. Such non performing financing can be addressed by restructuring methods. The implementation of financing restructuring to potentially problematic customers but still have good business prospects will have a positive impact in fulfilling customer obligations. Restructuring aims to help financing problematic customers in order to meet loan repayments, so that the bank does not suffer losses. Then, the factors that support in the implementation of the financing restructuring comes from the bank’s internal team, namely the billing, business marketing team, and legal team. While external factors come customers to fulfill obligations and the cooperative attitude of customers to pay off installments.Keywords: Strategy, Islamic Bank, Non Performing Financing, Restructuring. DAFTAR PUSTAKAAndrianto, & Firmansyah, A. (2019). Manajemen bank syariah (Implementasi teori dan praktek). Surabaya: Qiara Media Partner.Anggiiya, V. (2020). Analisis kebijakan rescheduling dan restrukturisasi dalam penyelesaian pembiayaan bermasalah. Skripsi tidak diterbitkan. Lampung: Universitas Islam Negeri Raden Intan Lampung.Aunies, R. M. I. F. (2020). Analisis faktor eksternal terhadap pembiayaan bermasalah pada Bank Aceh Syariah. Skripsi tidak diterbitkan. Banda Aceh: Universitas Islam Negeri Ar-Raniry.Aziz, A. (2012). Strategi penanganan pembiayaan bermasalah pada bank syariah mandiri cabang pembantu Bone. Skripsi tidak diterbitkan. Makassar: Universitas Islam Negeri Alauddin Makassar.Candra, D. A. (2019). Analisis mekanisme penyelesaian non-performance financing (NPF) melalui metode restrukturisasi dan dampaknya terhadap kinerja BRI Syariah Ponorogo (Studi kasus BRI syariah kantor cabang pembantu Ponorogo). Skripsi tidak diterbitkan. Ponorogo: Institut Agama Islam Negeri Ponorogo.Christiawan, R. (2020). Hukum pembiayaan usaha. Jakarta: RajaGrafindo Persada.Djamil, F. (2012). Penyelesaian pembiayaan bermasalah di bank syariah. Jakarta: Sinar Grafika.Fitriana, N. M. (2019). Analisis metode penyelesaian pembiayaan bermasalah pada pembiayaan mikro murabahah di bank BRI syariah KC Madiun. Skripsi tidak diterbitkan. Ponorogo: Institut Agama Islam Negeri Ponorogo.Hanifah. (2018). Strategi penyelamatan pembiayaan bermasalah metode restrukturisasi pada pembiayaan mikro di bank syariah mandiri kantor cabang pembantu Purbalingga. Purwokerto: IAIN Purwokerto.Hendy, H., & Restu, W. (2016). Efektivitas kriteria restrukturisasi dalam meningkatkan kualitas portofolio pembiayaan. Islaminomic, 7(3), 47–61.Ibrahim, A., & Rahmawati, A. (2017). Analisis solutif penyelesaian pembiayaan bermasalah di bank syariah: Kajian pada produk murabahah di bank muamalat Indonesia Banda Aceh. Iqtishadia, 10(1), 76.Latumaerissa, J. R. (2013). Bank dan lembaga keuangan lain. Jakarta : Salemba Empat.Rahayu, S. (2020). Implementasi balloon payment pada penyelesaian pembiayaan bermasalah dalam perspektif akad murabahah li al-amir bi al syira (Studi kasus pada PT. Bank Syariah Mandiri KCP Darussalam). Skripsi tidak diterbitkan. Banda Aceh: Universitas Islam Negeri Ar-Raniry.Sadi, M. (2015). Konsep hukum perbakan syariah. Malang: Setara Press.Silia, A. A. (2019). Penerapan restrukturisasi pada pembiayaan mikro di BRI KC Bengkulu. Bengkulu: Institut Agama Islam Negeri Bengkulu.Sugiono. (2011). Metode penelitian kuantitatif kualitatif dan R&D. Bandung: Alfabeta.Wangsawidjaja. (2012). Pembiayaan bank syariah. Jakarta: PT Gramedia Pustaka Utama.
PHILANTHROPY FUND MANAGEMENT STRATEGY IN THE PANDEMIC PERIOD Sholikudin Alawy; Irham Zaki
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 4 (2021): Juli-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20214pp496-508

Abstract

ABSTRAKIndonesia memiliki potensi dana filantropi yang sangat besar, antara lain zakat, infaq dan dana sosial keagamaan lainnya (DSKL). Di Indonesia, dana filantropi tersebut dikelola oleh Badan Amil Zakat (BAZ) dan Lembaga Amil Zakat (LAZ). Salah satu LAZ yang ada di Indonesia Lembaga Amil Zakat Infaq Shodaqoh Muhammadiyah (LAZISMU), dan memiliki salah satu LAZISMU Daerah yakni LAZISMU Bojonegoro. Namun pada tahun 2020, kegiatan LAZISMU Bojonegoro terganggu dengan merebaknya pandemi COVID-19. Penelitian ini bertujuan untuk mengetahui bagaimana pengelolaan dana filantropi di lembaga tersebut pada tahun 2019 (sebelum pandemi) dan tahun 2020 (selama pandemi). Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif dengan strategi studi kasus eksploratori, dengan menggunakan data primer berupa wawancara dan data sekunder berupa dokumen. Hasil dari penelitian ini menunjukkan bahwa LAZISMU Bojonegoro berhasil beradaptasi pada kondisi pandemi, dibuktikan dengan meningkatnya penerimaan dana filantropi sebesar Rp. 720.736.219, atau sebesar 30,05% dari tahun sebelumnya, dan pendistribusian sebesar Rp. 567.913.837, atau 25,09% dari tahun sebelumnya, dan meningkatkan kualitas dan kuantitas penyaluran di bidang ekonomi.Kata kunci: Pengelolaan, Dana Filantropi, Pandemi COVID-19, LAZISMU Bojonegoro. ABSTRACTIndonesia has the potential for huge philanthropic funds, including zakat, infaq and other socio-religious funds (DSKL). In Indonesia, the philanthropic fund is managed by the Amil Zakat Agency (BAZ) and the Amil Zakat Institute (LAZ). One of the LAZ in Indonesia is the Amil Zakat Infaq Shodaqoh Muhammadiyah Institute (LAZISMU), and has one of the Regional LAZISMUs, namely LAZISMU Bojonegoro. However, in 2020, LAZISMU Bojonegoro's activities will be disrupted by the outbreak of the COVID-19 pandemic. This study aims to determine how philanthropic funds are managed at the institution in 2019 (before the pandemic) and in 2020 (during the pandemic). The research method used in this research is a qualitative method with an exploratory case study strategy, using primary data in the form of interviews and secondary data in the form of documents. The results of this study indicate that LAZISMU Bojonegoro has successfully adapted to pandemic conditions, as evidenced by the increase in the receipt of philanthropic funds amounting to Rp. 720,736,219, or 30.05% from the previous year, and the distribution was Rp. 567,913,837, or 25.09% from the previous year, and increasing the quality and quantity of distribution in the economic sector.Keywords: Management, Philanthropy Fund, COVID-19 Pandemic, LAZISMU Bojonegoro.DAFTAR PUSTAKAAli, A., & Mudhor, A. Z. (2003). Kamus kontemporer Arab Indonesia. Yogyakarta: Multi Karya Grafika.Az-Zuhaily, W. (2005). Zakat kajian berbagai mazhab. Bandung: PT Remaja Rosdakarya.Beik, I. S. (2009). Analisis peran zakat dalam mengurangi kemiskinan: Studi kasus Dompet Dhuafa Republika. Jurnal Pemikiran dan Gagasan, 2, 1-11.Bogdan, R., & Biklen, S. (1992). Qualitative research fo education. Boston, MA: Allyn and Bacon.Charity Aid Foundation. (2019). CAF world giving index 10th edition. Retrieved from https://www.cafonline.org/about-us/publications/2019-publications/caf-world-giving-index-10th-editionFadilah, S. (2012). Pengaruh implementasi pengendalian intern, budaya organisasi dan total quality management dalam penerapan good governance dan implikasinya terhadap kinerja organisasi dengan kepercayaan konsumen sebagai variabel intervening. Indonesian Journal of Economics And Business, 1(2).Fadilah, S., Lestari, R., & Rosdiana, Y. (2017). Organisasi pengelola zakat (OPZ): Deskripsi pengelolaan zakat dari aspek lembaga zakat. Jurnal Kajian Akuntansi, 18(2),  148-163.Hafidhuddin, D. (2006). Anda bertanya tentang zakat, infak dan sedekah, kami menjawab. Jakarta: Badan Amil Zakat Nasional (BAZNAS).Iswinarno, C., & Saleh, U. H. (2020). Dampak pandemi covid-19, jumlah donatur pada lembaga zakat berkurang. Diakses dari https://www.suara.com/news/2020/06/05/185306/dampak-pandemi-covid-19-jumlah-donatur-pada-lembaga-zakat-berkurang?page=allKamus Besar Bahasa Indonesia. (2020). Arti kata dana. Diakses dari https://kbbi.web.id/dana______. (2020). Arti Kata Sosial. Diakses dari  https://kbbi.web.id/sosialKementrian Kesehatan Republik Indonesia (Kemenkes RI). Frequently asked question (FAQ) Kementrian Kesehatan Republik Indonesia (Kemenkes RI). Diakses dari https://www.kemkes.go.id/folder/view/full-content/structure-faq.htmlMuhammadiyah COVID-19 Command Center (MCCC). (2020). Diakses dari covid19.muhammadiyah.idMuhammadiyah Disaster Management Center (MDMC). (2020). Diakses dari mdmc.or.idMusthofa, A. H., & Wicaksono, A. K. (2020). Efektivitas dan regulasi pengelolaan infaq, sedekah dan dana sosial keagamaan (Studi kasus di gerakan koin NU-Care kota Kediri). Jurnal At-Tamwil, 2(1), 23-50.PPID BAZNAS RI. (2020). Data lembaga amil zakat (LAZ) resmi sesuai peraturan perundang-undangan pengelolaan zakat skala nasional. Diakses dari https://pid.baznas.go.id/laz-nasional/Purwadarminta. (1976). Kamus umum bahasa Indonesia. Jakarta: Balai Pustaka.PUSKAS BAZNAS. (2019). Indikator pemetaan potensi zakat. Jakarta: Pusat Kajian Strategis BAZNAS.______. (2019). Outlook zakat Indonesia 2020. Jakarta: Pusat Kajian Strategis BAZNAS.Tjiptono, F. (2001). Strategi pemasaran. Yogyakarta: Andi.Undang-undang Republik Indonesia Nomor 23 tahun 2011 tentang Pengelolaan Zakat.Widiastuti, T., & Rosyidi, S. (2015). Model pendayagunaan zakat produktif oleh lembaga zakat dalam meningkatkan pendapatan mustahiq. Jurnal Ekonomi dan Bisnis Islam, 1(1), 89-102.World Population Review. (2020). Muslim population by country 2020. Retrieved from https://worldpopulationreview.com/countries/muslim-population-by-country/Yin, R. K. (2002). Case study research: Design and methods (2nd ed.). Thousand Oaks, CA: Sage._______. (2014). Case study research: Design and methods. USA: Sage.Yunita, N. W. (2020). Penyebab, asal mula, dan pencegahan virus corona di Indonesia. Diakses dari https://news.detik.com/berita/d-4956764/penyebab-asal-mula-dan-pencegahan-virus-corona-di-indonesia
DETERMINANTS OF PROFITABILITY OF ISLAMIC INSURANCE COMPANIES IN INDONESIA Alifia Riza Azhari; Puji Sucia Sukmaningrum
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 4 (2021): Juli-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20214pp426-438

Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui hubungan company size, premium growth, investment, risk based capital, volume of capital, dan claim expense terhadap profitabilitas asuransi syariah di Indonesia. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode analisis meta. Penelitian ini menggunakan dua belas artikel sampel yang diterbitkan di Indonesia melalui Sinta Journal dan Google Scholar dengan periode empat tahun (2017-2020). Penelitian ini menunjukkan bahwa company size, premium growth, investment, dan volume of capital berpengaruh signifikan terhadap profitabilitas. Sementara itu risk based capital dan claim expense tidak memiliki pengaruh signifikan terhadap profitabilitas perusahaan asuransi syariah. Temuan dari penelitian ini memberikan implikasi bahwa perusahaan asuransi syariah perlu memperhatikan aspek company size, premium growth, investment, dan volume of capital serta dapat mempertimbangkan nilai risk based capital dan claim expense dalam mendukung peningkatan profitabilitas perusahaan sehingga kinerja perusahaan asuransi syariah di Indonesia menjadi lebih baik.Kata Kunci: Profitabilitas, Asuransi Syariah, Analisis Meta, Indonesia. ABSTRACTThe purpose of this study is to determine the relationship between company size, premium growth, investment, risk based capital, volume of capital, and claim expense on the profitability of Islamic insurance in Indonesia. This research applies a quantitative approach with meta-analysis methods. This study used twelve sample articles published in Indonesia through Sinta Journal and Google Scholar during the 2017-2020 period. This study shows that company size, premium growth, investment, and volume of capital have significant effect on profitability. Meanwhile, risk based capital and claim expense do not have significant effect on the profitability of Islamic insurance companies. The findings of this study imply that Islamic insurance companies in Indonesia need to pay attention to aspects of company size, premium growth, investment, and volume of capital and can consider the value of risk based capital and claim expenses in supporting the increase in company profitability so that the performance of Islamic insurance companies in Indonesia is better.Keywords: Profitability, Islamic Insurance, Meta-Analysis, Indonesia.DAFTAR PUSTAKAAgustina, D. R. (2016). Penerapan akad mudharabah pada produk takaful dana pendidikan (FULNADI) asuransi takaful keluarga cabang Palembang. Palembang: UIN Raden Fatah.Ahmad, G. N., & Prasetyo, R. P. (2018). Profitability analysis of non-life insurance: Case in Indonesia stock exchange. International Conference on Islamic Finance, Economics, and Business (ICIFEB), 335–350. https://doi.org/10.18502/kss.v3i8.2518Aremu, D. M. A., Ekpo, I. C., Mustapha, D. A. M., & Adedoyin, D. S. I. (2013). Determinants of capital structure in Nigerian banking sector. International Journal of Academic Research in Economics and Management Sciences, 2(4). https://doi.org/10.6007/IJAREMS/v2-i4/50Devinney, T. M., & Tang, R. W. (2013). Do we really understand a research topic? Finding answers through meta-analysis. Advances in International Management, 26(1985), 239–262. https://doi.org/10.1108/S1571-5027(2013)0000026015Dzaki, N. A. (2020). Pengaruh premi, investasi, klaim, dan underwriting terhadap profitabilitas perusahaan asuransi jiwa syariah di indonesia tahun 2014-2018. Jurnal Ilmiah Mahasiswa FEB, 9(1), 1–13.Emiruzzaman, R. M. (2019). Analisis faktor-faktor yang mempengaruhi profitabilitas perusahaan asuransi syariah di Indonesia periode 2013-2017. Skripsi tidak dipublikasikan. Malang: Universitas Brawijaya.Faoziyyah, A. A., & Laila, N. (2020). Faktor internal dan faktor makroekonomi yang mempengaruhi profitabilitas asuransi syariah di Indonesia periode 2016-2018. Jurnal Ekonomi Syariah Teori dan Terapan, 7(6), 1146–1163. https://doi.org/10.20473/vol7iss20206pp1146-1163Guendouz, A. A., & Ouassaf, S. (2018). Determinants of Saudi takaful insurance companies profitability. Academy of Accounting and Financial Studies Journal, 22(5), 1–25.Hernawaty., & Fadly, Y. (2019). The study of halal insurance. International Halal Conference & Exhibition, 242–251.Hidayati, A. A., & Shofawati, A. (2018). Determinan kinerja keuangan asuransi syariah di Indonesia periode 2014-2016. Jurnal Ekonomi Syariah Teori dan Terapan, 5(11), 889–904.Hindardjo, A., & Mansuri. (2016). Pengaruh dana tabarru’ dan klaim terhadap profitabilitas pada perusahaan asuransi PT. Prudential unit syariah periode 2011 – 2015. Jurnal Asy- Syukriyyah, 17, 84–103.Hodori, A., & Masih, M. (2017). Determinants of profitability of takaful operators: New evidence from Malaysia Based on dynamic GMM approach. Munich Personal RePEc Archive, 79441, 24.Ikaprilia, A. (2018). Pengaruh pendapatan premi, underwriting, dan solvabilitas terhadap profitabilitas pada perusahaan asuransi jiwa syariah yang terdaftar di BEI tahun 2013-2016. Skripsi tidak dipublikasikan. Surakarta: Institut Agama Islam Negeri Surakarta.Komite Nasional Ekonomi dan Keuangan Syariah. (2020). Asuransi syariah capai pertumbuhan produktif 2020. In Insight: Buletin Ekonomi Syariah (Issue 9).Malik, H. (2011). Determinants of insurance companies profitability: An analysis of insurance sector of Pakistan. Academic Research International, 1(3), 315–321.Maudina, G. A., Tanuatmodjo, H., & Cakhyaneu, A. (2020). Profitabilitas perusahaan asuransi jiwa syariah di Indonesia: Analisis hasil investasi, volume of capital, dan firm size. Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, Dan Akuntansi, 12(2), 267–286. https://doi.org/10.35313/ekspansi.v12i2.2202Muflikhah, N. (2018). Variabel penentu profitabilitas asuransi syariah di Indonesia. Skripsi tidak dipublikasikan. Jember: Universitas Jember.Nainggolan, L. M., & Soemitra, A. (2020). The contribution income, investment results, and claim expenses on sharia life insurance income. Jurnal Ekonomi Dan Bisnis Islam (Journal of Islamic Economics and Business), 6(2), 201–220. https://doi.org/10.20473/jebis.v6i2.21734Nataldy, C., & Pardede, R. P. (2019). Analisis perlakuan akuntansi atas pendapatan premi dan beban klaim sesuai PSAK no. 28 pada PT. Asuransi Astra Buana. Jurnal Ilmiah Akuntansi Kesatuan, 7(2), 258–265.Rafi, M., & Syaichu, M. (2019). Analisis faktor-faktor yang mempengaruhi profitabilitas perusahaan asuransi syariah tahun 2014-2017. Diponegoro Journal of Management, 8(2), 68–81. http://ejournal-s1.undip.ac.id/index.php/djomRahayu, D., & Mubarok, N. (2017). Pengaruh risk based capital terhadap profitabilitas perusahaan asuransi syariah (Studi pada perusahaan asuransi yang terdaftar di AASI). I-Economic, 3(2), 189–208.Safitri, E. K., & Suprayogi, N. (2017). Analisis rasio kesehatan keuangan dana tabarru’ yang mempengaruhi profitabilitas pada asuransi syariah di Indonesia (Periode 2012-2014). Jurnal Ekonomi Syariah Teori Dan Terapan, 4(1), 73–88.Salsabila, H. F. (2020). Rasio-rasio early warning system sebagai penentu profitabilitas perusahaan asuransi jiwa syariah di Indonesia periode 2014-2018. Skripsi tidak dipublikasikan. Surabaya: Universitas Airlangga.Santoso, R. N. F. (2019). Pengaruh company size, premium growth, asset growth, dan leverage terhadap profitabilitas asuransi syariah di Indonesia periode 2013-2017. Skripsi tidak dipublikasikan. Surabaya: Universitas Airlangga.Santoso, S. B., Astuti, H. J., & Sayekti, L. M. (2020). The effect of claim expense, liquidity, risk-based capital, company size, debt to equity, and debt to asset on profitability in Indonesia Islamic insurance companies. ICBAE 2020, 1–10. https://doi.org/10.4108/eai.5-8-2020.2301216Sastrodiharjo, I., & Sutama, I. P. (2015). Faktor-faktor yang mempengaruhi pertumbuhan aset perusahaan asuransi jiwa non syariah di Indonesia. Akuntabilitas, 8(1), 18–38. https://doi.org/10.15408/akt.v8i1.2759Siddiqui, S. S. (2015). The association between corporate governance and firm performance - A meta-analysis. International Journal of Accounting and Information Management, 23(3), 218–237. https://doi.org/10.1108/IJAIM-04-2014-0023Wali Ullah, G. M., Faisal, M. N., & Zuhra, S. T. (2016). Factors determining profitability of the insurance industry of Bangladesh. International Finance and Banking, 3(2), 138. https://doi.org/10.5296/ifb.v3i2.9954
FACTORS AFFECTING NON-PERFORMING FINANCING OF SHARIA RURAL BANKS FOR 2015-2019 PERIOD Desy Reza Umami; Lina Nugraha Rani
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 4 (2021): Juli-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20214pp483-495

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh faktor internal yaitu Financing to Deposit Ratio dan Return on Asset serta faktor eksternal yaitu BI Rate dan Indeks Produksi Industri terhadap Non Performing Financing Bank Pembiayaan Rakyat Syariah di Indonesia periode 2015 hingga 2019 baik secara parsial dan simultan. Sampel yang digunakan adalah sampel jenuh, yaitu Industri Bank Pembiayaan Rakyat Syariah di Indonesia. Data yang digunakan adalah data time series yang diperoleh dari web resmi Otoritas Jasa Keuangan dan Badan Pusat Statistik. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik analisis berdasarkan regresi linier berganda Ordinary Least Square. Berdasarkan hasil uji t (parsial) bahwa Financing to Deposit Ratio dan Return on Asset tidak berpengaruh signifikan, sedangkan BI Rate dan Indeks Produksi Industri berpengaruh negatif signifikan terhadap Non Performing Financing. Hasil uji F (simultan) variabel Financing to Deposit Ratio, Return on Asset, BI Rate, dan Indeks Produksi Industri berpengaruh signifikan terhadap Non Performing Financing. Oleh karena itu, Bank Pembiayaan Rakyat Syariah harus lebih memperhatikan kondisi makroekonomi terutama BI Rate dan Indeks Produksi Industri karena dapat mempengaruhi kebijakan dalam manajemen pembiayaan sehingga terjadinya Non Performing Financing dapat dikendalikan.Kata Kunci: Faktor Internal, Faktor Eksternal, Non Performing Financing, Bank Pembiayaan Rakyat Syariah. ABSTRACTThis study aims to analyze the influence of internal factors, namely Financing to Deposit Ratio and Return on Assets as well as external factors, namely the BI Rate and Industrial Production Index on Non-Performing Financing of Sharia Rural Banks in Indonesia for the period 2015 to 2019 both partially and simultaneously. The sample used is a saturated sample, namely the Sharia Rural Bank Industry in Indonesia. The data used is time series data obtained from the official website of the Financial Services Authority and the Central Bureau of Statistics. The method used is a quantitative approach with an analysis technique based on Ordinary Least Square multiple linear regression. Based on the results of the t test (partial) that Financing to Deposit Ratio and Return on Assets have no significant effect, while the BI Rate and Industrial Production Index have a significant negative effect on Non Performing Financing. The results of the F test (simultaneous) of the variable Financing to Deposit Ratio, Return on Assets, BI Rate, and Industrial Production Index have a significant effect on Non-Performing Financing. Therefore, Sharia Rural Banks must pay more attention to macroeconomic conditions, especially the BI Rate and Industrial Production Index because they can influence policies in financing management so that the occurrence of Non-Performing Financing can be controlled.Keywords: Internal Factors, External Factors, Non Performing Financing, Sharia Rural Bank. DAFTAR PUSTAKAAkbar, D. A. (2016). Inflasi, gross domesctic product (GDP), capital adequacy ratio (CAR), dan finance to deposit ratio (FDR) terhadap non performing financing (NPF) pada bank umum syariah di Indonesia. I-ECONOMICS: A Research Journal on Islamic Economics, 2(2), 19–37.Amanah, T. (2019). Pengaruh produk domestik bruto, inflasi, BI rate, dan nilai tukar rupiah terhadap pembiayaan bermasalah dalam perspektif ekonomi Islam (Studi pada BPRS di Indonesia periode 2008-2018). Skripsi tidak diterbitkan. Lampung: Universitas Islam Negeri Raden Intan Lampung.Ansofino, Jolianis, Yolamalinda, & Arfilindo, H. (2016). Buku ajar ekonometrika. Yogyakarta: Deepublish.Aryani, Y., Anggraeni, L., & Wiliasih, R. (2016). Faktor-faktor yang memengaruhi non performing financing pada bank umum syariah Indonesia periode 2010-2014. Al-Muzara’ah, 4(1), 44–60. https://doi.org/10.29244/jam.4.1.44-60Badan Pusat Statistik. (2020). Perkembangan indeks produksi industri manufaktur 2019. Diakses dari https://www.bps.go.id/publication/2020/11/27/04732e2183e59325c47d8e73/perkembangan-indeks-produksi-industri-manufaktur-2019.htmlBank Indonesia. (2016). Metadata SEKI. Diakses dari http://www.bi.go.id/web/id/Statistik/Statistik+Ekonomi+dan+Keuangan+Indonesia/Versi+HTML/Sektor+Moneter/Bank Indonesia. (2020). Glosarium. Diakses dari https://www.bi.go.id/Destiana, R. (2018). Determinan pembiayaan bermasalah pada bank syariah di Indonesia. Jurnal Riset Keuangan Dan Akuntansi, 4(1). https://doi.org/10.25134/jrka.v4i1.1335Effendi, J., Thiarany, U., & Nursyamsiah, T. (2017). Factors influencing non-performing financing (NPF) at sharia banking. Walisongo: Jurnal Penelitian Sosial Keagamaan, 25(1), 109–138. https://doi.org/10.21580/ws.25.1.1540Firmansyah, I. (2015). Determinant of non performing loan: The case of Islamic bank in Indonesia. Buletin Ekonomi Moneter dan Perbankan, 17(2), 241–258. https://doi.org/10.21098/bemp.v17i2.51Hamzah, A. (2018). Pengaruh faktor makro ekonomi terhadap pembiayaan bermasalah (Penelitian pada bank umum syariah di Indonesia tahun 2010-2017). Journal of Islamic Finance and Accounting, 1, 73. https://doi.org/10.22515/jifa.v1i2.1416Haryanto, A., & Kurniawan, A. (2018). Determinan non performing financing sektor konstruksi pada perbankan syariah periode 2010—2017. Jurnal Ekonomi Islam, 9(2), 100–118.Hasanah, R., & Septiarini, D. F. (2020). Pengaruh CAR, ROA, BI 7-day rate, dan inflasi terhadap non-performing financing KPR pada bank umum syariah periode 2016-2018. Jurnal Ekonomi Syariah Teori dan Terapan, 7(4), 774–794. https://doi.org/10.20473/vol7iss20204pp774-794Havidz, S., & Setiawan, C. (2015). Bank efficiency and non-performing financing (NPF) in the Indonesian Islamic banks. Asian Journal of Economic Modelling, 3, 61–79. https://doi.org/10.18488/journal.8/2015.3.3/8.3.61.79Hernawati, H., & Puspasari, O. (2018). Pengaruh faktor makroekonomi terhadap pembiayaan bermasalah. Journal of Islamic Finance and Accounting, 1. https://doi.org/10.22515/jifa.v1i1.1134Husaeni, U. A. (2017). Determinan pembiayaan pada bank pembiayaan rakyat syariah di Indonesia. Esensi: Jurnal Bisnis Dan Manajemen, 7(1), 49–62. https://doi.org/10.15408/ess.v7i1.4542Ikit. (2018). Manajemen dana bank syariah. Yogyakarta: Gava Media.Indrajaya, I. (2019). Determinan non-performing financing pada bank umum syariah di Indonesia. JEBIS (Jurnal Ekonomi dan Bisnis Islam), 5(1), 68–81. https://doi.org/10.20473/jebis.v5i1.13180Kementerian Agama Republik Indonesia. (2021). Qur’an Kemenag. Diakses dari https://quran.kemenag.go.id/Kuswahariani, W., Siregar, H., & Syarifuddin, F. (2020). Analisis non performing financing (NPF) secara umum dan segmen mikro pada tiga bank syariah nasional di Indonesia: Jurnal Aplikasi Bisnis Dan Manajemen (JABM), 6(1), 26–26. https://doi.org/10.17358/jabm.6.1.26Muhaemin, A., & Wiliasih, R. (2016). Analisis faktor-faktor yang memengaruhi profitabilitas bank pembiayaan rakyat syariah di Indonesia. NISBAH: Jurnal Perbankan Syariah, 2(1), 180–206. https://doi.org/10.30997/jn.v2i1.255Muhammad, R., Suluki, A., & Nugraheni, P. (2020). Internal factors and non-performing financing in Indonesian Islamic rural banks. Cogent Business & Management, 7(1), 1823583. https://doi.org/10.1080/23311975.2020.1823583Nugroho, A., Alexandi, M. F., & Widyastutik. (2017). Analisis pengaruh kinerja BPRS dan kondisi makroekonomi terhadap penyaluran pembiayaan modal kerja dan investasi BPRS di Indonesia (Periode: 2011-2015). Al-Muzara’ah, 5(2), 146–167. https://doi.org/10.29244/jam.5.2.146-167Nugrohowati, R. N. I., & Bimo, S. (2019). Analisis pengaruh faktor internal bank dan eksternal terhadap non-performing financing (NPF) pada bank perkreditan rakyat syariah di Indonesia. Jurnal Ekonomi & Keuangan Islam, 5(1), 42–49. https://doi.org/10.20885/jeki.vol5.iss1.art6Prasetyandari, C. W. (2021). Determinan risiko pembiayaan pada bank umum syariah di Indonesia. Ar-Ribhu: Jurnal Manajemen Dan Keuangan Syariah, 2(1), 28–46.Purnamasari, K., & Ramayanti, T. P. (2020). The effects of macroeconomic and bank specific factors on nonperforming financing in sharia commercial bank in Indonesia. Global Review of Islamic Economics and Business, 7(2), 081. https://doi.org/10.14421/grieb.2019.072-03Rahmah, A. Z., & Armina, S. H. (2020). Macro and micro determinants of the non-performing finance: The case of Indonesian Islamic bank. Jurnal Ekonomi & Keuangan Islam, 6(1), 34–41. https://doi.org/10.20885/jeki.vol6.iss1.art4Rani, L. N. (2013). Analisis faktor – faktor yang mempengaruhi non performing financing (NPF) pada perbankan syariah di Indonesia (Periode Januari 2003 – Maret 2013). Tesis tidak diterbitkan. Surabaya: Universitas AirlanggaRepublika.co.id. (2020). BPRS khawatir pembiayaan UMKM menurun. Diakses dari https://republika.co.id/berita/q7hx23457/bprs-khawatir-pembiayaan-umkm-menurunRivai, V., Basir, S., Sudarto, S., & Veithzal, A. P. (2013). Commercial bank management manajemen perbankan dari teori ke praktik. Jakarta: PT. Raja Grafindo Persada.Sugiono, A., & Untung, E. (2016). Panduan praktis dasar analisa laporan keuangan (Edisi revisi). Jakarta: PT Grasindo.Suhendri, A., & Muklishin, A. (2018). Dimensi ekonomi Islam dalam sistem pembiayaan bank syariah. Jurnal Iqtisaduna, 4(1), 1–11. https://doi.org/10.24252/iqtisaduna.v4i1.5087Sulastri, E., Hariadi, S., & Ariani, M. (2016). Analisis faktor atas non-performing financing BPR syariah di Indonesia periode 2012-2014. Jurnal Ekonomi Dan Bisnis, 20(2), 59–68. https://doi.org/10.24123/jeb.v20i2.1596Supriani, I., & Sudarsono, H. (2018). Analisis pengaruh variabel mikro dan makro terhadap NPF perbankan syariah di Indonesia. Equilibrium: Jurnal Ekonomi Syariah, 6, 1–18. https://doi.org/10.21043/equilibrium.v6i1.3040Syahid, D. C. N. (2019). Pengaruh faktor eksternal dan internal terhadap kredit bermasalah serta dampaknya terhadap cadangan kerugian penurunan nilai menurut PSAK 55. Perbanas Review, 2(1). Diakses dari http://journal.perbanas.id/index.php/perbanas_review/article/view/290Undang-Undang Republik Indonesia Nomor 21 Tahun 2008 tentang perbankan syariah.Yusmad, M. A. (2018). Aspek hukum perbankan syariah dari teori ke praktik. Sleman: Deepublish.
THE EFFECT OF CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE ON EARNINGS MANAGEMENT OF SHARIA BANKING Imaniar Agustin; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 4 (2021): Juli-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20214pp509-517

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui variabel-variabel spesifik yang memiliki pengaruh terhadap manajemen laba pada Bank Umum Syariah di Indonesia periode Januari 2013 sampai Desember 2018. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi data panel, meneliti pengaruh Ukuran Dewan Pengawas Syariah, Ukuran Dewan Komisaris, Proporsi Dewan Komisaris Independen, Bank Size, dan Return On Asset (ROA) terhadap Manajemen Laba. Penelitian ini menggunakan data laporan tahunan Bank Umum Syariah di Indonesia. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah yang terdaftar di Bank Indonesia periode 2013-2018. Penelitian ini menggunakan teknik purposive sampling, dan dari kriteria yang ditetapkan diperoleh 11 Bank Umum Syariah tahun 2013-2018. Hasil dari penelitian dengan model estimasi Random Effect Model (REM) menunjukkan bahwa variabel Ukuran Dewan Pengawas Syariah, Ukuran Dewan Komisaris, Proporsi Dewan Komisaris Independen, Bank Size, dan Return On Asset (ROA) secara simultan berpengaruh terhadap manajemen laba. Secara parsial, variabel Ukuran Dewan Pengawas Syariah, Proporsi Dewan Komisaris Independen dan Return On Asset (ROA) tidak berpengaruh terhadap manajemen laba, variabel Bank Size berpengaruh negatif signifikan terhadap manajemen laba, variabel Ukuran Dewan Komisaris berpengaruh positif dan signifikan terhadap manajemen laba Bank Umum Syariah di Indonesia.Kata Kunci: corporate governance, kinerja keuangan , dan  perbankan syariah. ABSTRACTThis study aims to determine specific variables that have an impact on Earnings Management in Sharia Commercial Banks in Indonesia from January 2013 to December 2018. This study used quantitative methods with panel data regression analysis techniques, examining the effect of Sharia Supervisory Board Size, Board of Commissioners Size, The proportion of the Independent Commissioner, Bank Size, and Return On Asset (ROA) on Earnings Management. This study used annual report data for Islamic Commercial Banks in Indonesia.  The population in this study were all Sharia Commercial Banks registered with Bank Indonesia for the period 2013-2018. This research used the purposive sampling technique, and from the specified criteria obtained 11 Islamic Commercial Banks in 2013-2018. The results of the study with the estimation model of Random Effect Model (REM) show that the variables of Sharia Supervisory Board Size, Board of Commissioners Size, Proportion of Independent Commissioners, Bank Size, and  Return On Asset (ROA) simultans affect earnings management. Partially, in the Syariah Supervisory Board, Proportion of Independent Commissioners, and Return On Asset does not affect earnings management, the Bank Size variable has a significant negative effect on earnings management, the size of the Board of Commissioners variable has a positive and significant effect on earnings management in Sharia Commercial Banks in Indonesia.Keywords: corporate governance, financial performance and sharia banking.DAFTAR PUSTAKAAnhara. (2015). Analisis faktor-faktor yang mempengaruhi manajemen laba (Studi pada perusahaan perbankan Syariah di Indonesia). Jurnal Tekun, 6(1), 128-150.Anshori, M., & Iswati, S. (2009). Metodologi penelitian kuantitatif. Surabaya: Airlangga University Press (AUP).Bank Indonesia. (2005). Peraturan Bank Indonesia No .7/50/PBI/2005 Tanggal 25 November 2005 tentang laporan keuangan.Brigham, F., & Houston, J. (2001). Dasar-dasar manajemen keuangan. Jakarta: Salemba EmpatDarmawi, H. (2011). Manajemen perbankan. Jakarta: Bumi Aksara.DSAKS IAI. (2017). Pernyataan standar akuntansi keuangan no. 101 - Penyajian laporan keuangan syariah. Jakarta: IAIDSN-MUI. (2000). Fatwa Dewan Syari'ah Nasional Majelis Ulama Indonesia No: 15/DSN-MUI/IX/2000 tentang sistem distribusi hasil usaha dalam lembaga keuangan syari'ah. Jakarta: DSN-MUI.Financial Accounting Standards Board (FSAB). (1978). The   Statement   of   Financial   Accounting   Concept (SFAC) No. 1. 1978.Gunawan, I. K., Darmawan, N. A. S., & Purnamawati, I. G. A. (2015). Pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap manajemen laba. Jurnal Ilmiah Mahasiswa Akuntansi S1 Universitas Pendidikan Ganesha, 3(1), 1-10.Ikatan Akuntan Indonesia (IAI). (2009). Standar akuntansi keuangan revisi 2009. Jakarta: Salemba Empat. Jakarta.Indracahya, E., & Faisol, D. A. (2017). The effect of good corporate governance elemets, leverage, firm age, company size and profitability on earning management (Empirical study of manufacturing companis in BEI 2014-2016). Profita, 10(2), 203–227.Irawati, N., Marlina, L., & Sipayung, F. (2019). Analysis of the impact of leverage, value added and size on earning management and financial performance of indonesian shariah banking, 100(Icoi), 404–409. https://doi.org/10.2991/icoi-19.2019.69Jensen, M., C., dan W. Meckling. (1976). Theory of the firm:  Managerial behavior, agency cost and ownership structure. Journal of Finance Economic, 3, 305-360.Journal, D., & Accounting, O. F. (2019). Pengaruh mekanisme tata kelola perusahaan terhadap praktik manajemen labapada industri perbankan syariah di Indonesia. Diponegoro Journal of Accounting, 8(2), 1–11.Kabir, N., & Worthington, A. C. (2018). Do Islamic banks have higher credit risk? SSRN Electronic Journal, 135. https://dx.doi.org/10.2139/ssrn.2479136Kasmir. (2010). Pengantar manajemen keuangan. Jakarta: Kencana Prenada Media Group.Khan, M., & Rostidi, S. (2014). Esai-esai ekonomi Islam. Jakarta: Raja Grafindo Persada.Khoirudin, A. (2013). Corporate governance dan pengungkapan Islamic social reporting pada perbankan syariah di Indonesia. Accounting Analysis Journal, 2(2), 227-232.Kolsi, M. C., & Grassa, R. (2017). Did corporate governance mechanisms affect earnings management? Further evidence from GCC Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 10(1), 2–23.Kushariadi dan Putra. (2018) Good corporate governance, leverage, ukuran perusahaan dan tax avoidance. Journal of Islamic Finance and Accounting, 1(2), 1-18.Maharani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responbility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1), 41-60.Mersni, H., & Othman, H. B. (2016). The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region. Journal of Islamic Accounting and Business Research, 7(4), 318–348. https://doi.org/10.1108/JIABR-11-2014-0039Mohammed, D., & Jledan, A. (2016). Earnings Management Behavior of Islamic Banks and Conventional Banks: Evidence from Jordan and Gulf Banks. Yarmouk University, January, 1–39.Nahar, M., & Erawati, T. (2017). Pengaruh NPM, FDR, komite audit, pertumbuhan usaha, leverage dan size terhadap manajemen laba. Akuntansi Dewantara, 1(1), 63–74.Othman, H. B., & Mersni, H. (2014). The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region: A comparative study. Studies in Economics and Finance, 31(1), 106–128. https://doi.org/10.1108/SEF-02-2013-0017Pemerintah RI. (2008). Undang-Undang No. 21 Tahun 2008 tentang perbankan syariah.Putra, R. N. A. (2019). Good corpotare governance dan manajemen laba di perbankan syariah. Journal of Islamic Finance and Accounting, 2(2), 19-38. https://doi.org/10.22515/jifa.v2i2.1925Quttainah, M. A., Song, L., & Wu, Q. (2013). Do islamic banks employ less earnings management? Journal of International Financial Management and Accounting, 24(3), 203–233. https://doi.org/10.1111/jifm.12011Saiful, S., & Dyah, A. (2019). Corporate governance and earnings management: A study of Indonesian conventional and Islamic banks. Proceedings of the 1st Aceh Global Conference (AGC 2018), 292, 662–667.Schroeder, R. G., Goldstein, S. M., & Rungtusanatham, M. J. (2011). Operations management contemporary concepts and cases. New York: Mc Graw-Hill Companies, Inc.Scott, Willian R. (2003). Financial accounting theory. Canada: Prentice-Hall.Sulistyanto, H. S. (2014). Manajemen laba. Teori dan metode empiris. Jakarta: Grasindo.Suryanto, T. (2014). Manajemen laba pada bank syariah di Indonesia: Peran Komite. Kinerja, 18(1), 90–100.Wiyadi, Trisnawati, R., Sasongko, N., & Fauzi, I. (2015). The effect of information asymmetry, firm size, leverage, profitability and employee stock ownership on earnings management with accrual model. International Journal of Business and Management and Law, 8(2), 21–30.Yermack, D. (1996). Higher market valuation of companies with small board of directors. Journal of Financial Economics, 40, 185-211.
THE EFFECT OF ISLAMIC BANKING FINANCING ON THE ENVIRONMENT QUALITY AT THE PROVINCES IN INDONESIA Dewi Rahmawati Maulidiyah; Ilmiawan Auwalin
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 4 (2021): Juli-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20214pp439-450

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh pembiayaan perbankan Syariah terhadap Indeks Kualitas Udara tingkat provinsi di Indonesia pada periode 2011-2018. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi data panel. Data penelitian ini berjenis data sekunder yang bersumber dari KLHK, BPS, BPH Migas, OJK dan mencakup 33 provinsi di Indonesia. Hasil penelitian menunjukkan bahwa secara simultan pembiayaan perbankan syariah, kredit bank konvensional, konsumsi energi, PDRB Manufaktur, jumlah penduduk, luas kebakaran hutan dan lahan berpengaruh signifikan terhadap Indeks Kualitas Udara provinsi Indonesia tahun 2011-2018. Sedangkan secara parsial, pembiayaan perbankan Syariah memiliki hubungan negatif namun tidak signifikan terhadap Indeks Kualitas Udara dikarenakan market share masih kecil, pembiayaan yang dilakukan masih didominasi sektor konsumtif dan pengawasan OJK cenderung longgar sehingga pengawasan terhadap pembiayaan perbankan syariah baru sebatas tahap sebelum pembiayaan. Kredit bank konvensional dan konsumsi energi berpengaruh negatif signifikan terhadap Indeks Kualitas Udara serta luas kebakaran hutan dan lahan memiliki hubungan negatif namun tidak signifikan terhadap Indeks Kualitas Udara. Sedangkan jumlah penduduk berpengaruh positif signifikan terhadap Indeks Kualitas Udara serta PDRB Industri Manufaktur memiliki hubungan positif namun tidak signifkan terhadap Indeks Kualitas Udara.Kata Kunci: Pembiayaan Perbankan Syariah, Lingkungan Hidup, Indeks Kualitas Udara. ABSTRACTThis study aims to determine the effect of Islamic banking financing on Air Quality Index at the provincial level in Indonesia in 2011-2018 period. This study uses quantitative approach with panel data regression analysis techniques. This research data is secondary data, sourced from KLHK, BPS, BPH and includes provincial level data, namely 33 provinces in Indonesia. The results showed that simultaneously Islamic banking financing, conventional bank credit, energy consumption, manufacturing GDP, population, forest and land fires had significant effect on the Indonesian provincial Air Quality Index in 2011-2018. Meanwhile, partially, Islamic banking financing has a negative but insignificant relationship to the Air Quality Index because the market share is still small, the financing carried out is still dominated by the consumptive sector and OJK supervision tends to be loose so that supervision of Islamic banking financing is only limited to the stage before financing. Conventional bank credit and energy consumption have significant negative effect on the Air Quality Index and the area of forest and land fires has a negative but insignificant relationship to the Air Quality Index. Meanwhile, the population has a significant positive effect on the Air Quality Index and GDRP of the processing Industry has a positive but insignificant relationship to the Air Quality Index.Keywords: Islamic Banking Financing, Environment, Air Quality Index.DAFTAR PUSTAKAAbdouli, M., Kamoun, O., & Hamdi, B. (2018). The impact of economic growth, population density, and FDI inflows on CO 2 emissions in BRICTS countries: Does the Kuznets curve exist? Empirical Economics, 54(4), 1717–1742.Chen, B., Lu, S., Li, S., & Wang, B. (2015). Impact of fine particulate fluctuation  and other variables on Beijing’s air quality index. Environmental Science and Pollution Research, 22(7), 5139–5151. https://doi.org/10.1007/s11356-014-4024-zChen, D., & Chen, S. (2017). Particulate air pollution and real estate valuation : Evidence from 286 Chinese prefecture-level cities over 2004 – 2013. Energy Policy, 109(June), 884–897. https://doi.org/10.1016/j.enpol.2017.05.044Fan, J., & Zhou, L. (2019). Impact of urbanization and real estate investment on carbon emissions: Evidence from China’ s provincial regions. Journal of Cleaner Production, 209, 309–323. https://doi.org/10.1016/j.jclepro.2018.10.201Gujarati, D. N. (2004). Basic econometrics. 4th Edition, McGraw-Hill Companies.Hackett, C., & Lipka, M. (2018). The world’s fastest-growing major religious group. Scripta Instituti Donneriani Aboensis, 28, 11–14.Hanif, I., & Gago-de-santos, P. (2017). The importance of population control and macroeconomic stability to reducing environmental degradation: An empirical test of the environmental Kuznets curve for developing countries. Environmental Development, 23(December 2016), 1–9.  https://doi.org/10.1016/j.envdev.2016.12.003Iskandar, A., Possumah, B. T., & Aqbar, K. (2020). Islamic financial development, economic growth and CO2 emission in indonesia. Journal of Islamic Monetary Economics and Finance, 6(2). https://doi.org/10.21098/jimf.v6i2.1159Kementerian Agama Republik Indonesia. (2017). Al-Qur’an dan terjemahannya. Jakarta: Kemenag RI.Nasution, R. (2018). Synergy and optimization of sharia banking green banking in realizing suistainable finance. Jurnal Ilmu Ekonomi Dan Studi Pembangunan, 18(1), 33–52Nwani, C., & Omoke, P. C. (2020). Does bank credit to the private sector promote low-carbon development in Brazil ? An extended STIRPAT analysis using   dynamic ARDL simulations. Environmental Science and Pollution Research, 31408–31426. https://doi.org/https://doi.org/10.1007/s11356-020-09415-7
THE INFLUENCE OF HALAL DESTINATION ATTRIBUTES IN WEST SUMATERA ON MUSLIM TOURISTS Nur Aulia Noviyani; Ririn Tri Ratnasari
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 4 (2021): Juli-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20214pp401-412

Abstract

ABSTRAKSumatera Barat telah dinobatkan sebagai destinasi wisata halal terbaik di dunia karena memiliki halal destination attributes yang sangat ramah terhadap wisatawan Muslim. Dalam penelitian ini akan dijelaskan bagaimana pengaruh halal destination attributes di Sumatera Barat terhadap experience quality dan destination satisfaction dari wisatawan Muslim. Penelitian ini menggunakan pendekatan kuantitatif yang diuji dengan teknik analisis jalur dan diolah menggunakan program AMOS. Hasil penelitian menemukan bahwa halal destination attributes di Sumatera Barat berpengaruh postif signifikan terhadap experience quality wisatawan Muslim dan destination satisfaction. Kemudian, ditemukan juga pengaruh positif signifikan antara experience quality terhadap destination satisfaction. Dengan mengoptimalkan halal destination attributes di Sumatera Barat, maka akan meningkatkan experience quality dan destination satisfaction dari wisatawan Muslim yang berkunjung. Hal ini menjadi penting karena akan berdampak terhadap jumlah kunjungan wisatawan Muslim ke Sumatera Barat.Kata Kunci: Destinasi Wisata Halal, Halal Destination Attributes, Experience Quality, Destination Satisfaction, Wisatawan Muslim. ABSTRACTWest Sumatera has been named the best halal tourist destination in the world because it has halal destination attributes that are very friendly to Muslim tourists. In this study, it will be explained how the influence of halal destination attributes in West Sumatera on experience quality and destination satisfaction of Muslim tourists. This study uses a quantitative approach which is tested with path analysis techniques and processed using the AMOS program. The results of the study found that halal destination attributes in West Sumatera have a significant positive effect on the experience quality of Muslim tourists and destination satisfaction. Then, it was also found that experience quality has a significant positive effect on destination satisfaction. By optimizing the halal destination attributes in West Sumatera, it will increase the experience quality and destination satisfaction of visiting Muslim tourists. This is important because it will have an impact on the number of Muslim tourists visiting West Sumatera.Keywords: Halal Travel Destinations, Halal Destination Attributes, Experience Quality, Destination Satisfaction, Muslim Tourists.DAFTAR PUSTAKAAl-Ansi, A., & Han, H (2019). Role of halal-friendly destination performances, value, satisfaction, and trust in generating destination image and loyalty. Journal of Destination Marketing & Management, 13(September 2019), 51-60. https://doi.org/10.1016/j.jdmm.2019.05.007Albayrak, T., & Caber, M. (2013). The symmetric dan asymmetric influences of destinaton attributes on overall visitor satisfaction. Current Issues in Tourism, 16(2), 149-166. https://doi.org/10.1080/13683500.2012.682978Battour, M. and Ismail, M. N. dan Battor, M. (2011). The impact of destination attributes on moslem tourist's choice. International Journal of Tourism Research, 13(6), 527-540. https://doi.org/10.1002/jtr.824Battour, M., Battor, M., & Bhatti, M. A. (2014). Islamic attributes of destination: Construct development and measurement validation, and their impact on tourist satisfaction. International Journal of Tourism Research, 16(6), 556-564.Battour, M., & Ismail, M. N. (2015). Halal tourism: Concepts, practises, challenges and future. Tourism Management Perspectives, 19(July 2016), 150-154. https://doi.org/10.1016/j.tmp.2015.12.008Caber, M., & Albayrak, T. (2016). Push or pull? Identifying rock climbing tourists' motivations. Tourism Management, 55, 74-84.Cetin, G., & Bilgihan, A. (2016). Components of cultural tourists' experiences in destinations. Current Issues in Tourism, 19(2), 137-154.Chang, T.-Y., & Horng, S.-C. (2010). Conceptualizing and measuring experience quality: The customer's perspective. Service Industries Journal, 30(14), 2401-2419.Chen, C.-F., & Chen, S.-F. (2010). Experience quality, perceived value, satisfaction and behavioral intentions for heritage tourists. Tourism Management, 31(1), 29-35.Chiu, W., & Zeng, S. (2016). Determinants of Chinese tourists' loyalty to Korea: A comparison of film and non-film tourist perceptions. International Journal of Social Science dan Humanity, 6(9), 667-671.Cong, L. C. (2016). A formative model of the relationship between destination quality, tourist satisfaction and intentional loyalty: an empirical test in Vietnam. Journal of Hospitality and Tourism Management, 26, 50-62.Departemen Agama Republik Indonesia. (2020). Terjemahan Al-Qur'an. Diakses dari https://quran.kemenag.go.id/Dewi, I. J. (2011). Implementasi dan implikasi kelembagaan pemasaran pariwisata yang bertanggung jawab (Responsible tourism marketing). Yogyakarta: Kementerian Kebudayaan dan Pariwisata Republik Indonesia.Dinas Pariwisata Provinsi Sumatera Barat. (2019). Statistik pariwisata Sumatera Barat (SPSB). Padang: Dinas Pariwisata Provinsi Sumatera Barat.Dobrota, M., Nikodijevic, A., & Mihailovic, D. (2012). Influences of the customer experience on satisfaction with mobile phones. Journal of Enginerering Management and Competitiveness, 2(2), 69-75.Ekanayake, I. A., & Gnanapala, A. C. (2016). Travel experience and behavioral intention of the tourist: A study on Eastern Province of Sri Lanka. Tourism, Leisure and Global Change, 3, 50-61.Fahham, A. M. (2017). Tantangan pengembangan wisata halal di Nusa Tenggara Barat. Aspirasi, 8(1), 65-79.Fu, X., Yi, X., Okumus, F., & Jin, W. (2019). Linking the internal mechanism of exhibition attachment to exhibition satisfaction: A comparison of first-time dan repeat attendees. Tourism Management, 72, 92-104.Hammuri, G., & Eseynel, I. (2017). The analysis of hoteliers attitude towards the establishment of Islamic hospitality policies: North Cyprus. Saudi Journal of Homanities and Social Sciences, 2(2), 124-131.Han, H., Al-Ansi, A., Olya, H. G. T., & Kim, W. (2019). Exploring halal-friendly destination attributes in South Korea: Perceptions and behaviors of muslim travelers toward a non-muslim destination. Tourism Management, 71, 151-164.Hassan, Z. (2015). Factors affecting muslim tourists choice of halal concept hotels and satisfaction in Malaysia: Moderating effect of religious devotedness. International Journal of Accounting & Business Management, 3(2), 133-144.Hayati, A., & Ratnasari, R. T. (2020). Factors affecting muslim consumer decisions on choosing Islamic hotel. Hamdard Islamicus, 43(S.2), 619-638.Henderson, J. C. (2016). Halal food, certification and halal tourism: Insight from Malaysia and Singapore. Tourism Management Perspective, 30, 1-5.Jaelani, A. (2017). Industri wisata halal di Indonesia: Potensi dan prospek. Mpra, 76237, 1-20.Kartajaya, H., & Sula, M. S. (2006). Syariah marketing. Bandung: PT Mizan Pustaka.Kim, J.-H. (2014). The antecedents of memorable tourism experiences: The development of a scale to measure the destination attributes associated with memorable experiences. Tourism Management, 44, 34-45.Komite Nasional Ekonomi dan Keuangan Syariah (KNEKS). (2020). Laporan perkembangan pariwisata ramah muslim daerah 2019-2020. Jakarta: Direktorat Infrastruktur Ekosistem Syariah.Lemke, F., Clark, M., & Wilson, H. (2010). Customer experience quality: An exploration in business and consumer contexts using repertory grid technique. Journal of the Academy of Marketing Science, 39(6), 846-869.Mardianto, M. F. F., Cahyono, E. F., Syarifah, L., & Andriani, P. (2019). Prediction of the number of foreign tourist arrival in Indonesia halal tourism entrance using simultaneously fourier series estimator. KnE Social Sciences, 1093-1104.Mill, R. C., & Morrison, A. M. (2013). The tourism system. Australia: Kendall Hunt.Moon, H., & Han, H. (2018). Destination attributes influencing Chinese travelers' perceptions of experience quality and intentions for island tourism: A case of Jeju island. Tourism Management Perspectives, 28, 71-82.Rahman, M. K. (2014). Motivating factors of Islamic tourist's destination loyalty: An empirical investigation in Malaysia. Journal of Tourism and Hospitality Management, 2(1), 63-77.Rahman, M., Moghavvemi, S., Thirumoorthi, T., & Rahman, M. K. (2020). The impact of tourists’ perceptions on halal tourism destination: A structural model analysis. Tourism Review, 75(3), 575-594.Ramseook-Munhurrun, P., Seebaluck, V. N., & Naidoo, P. (2015). Examining the structural relationships of destination image, perceived value, tourist satisfaction and loyalty: Case of Mauritus. Procedia-Social dan Behavioral Sciences, 175, 252-259.Ratnasari, R. T., Gunawan, S., Mawardi, I., & Kirana, K. C. (2020). Emotional experience on behavioral intention for halal tourism. Journal of Islamic Marketing, 12(4), 864-881. https://doi.org/10.1108/JIMA-12-2019-0256Rozalinda, N., & Ramadhan, S. (2019). Industri wisata halal di Sumatera Barat: Potensi, peluang dan tantangan. Maqdis: Jurnal Kajian Ekonomi Islam, 4(1), 46-56.Schlesinger, W., Cervera-Taulet, A., & Perez-Cabanero, C. (2020). Exploring the links between destination attributes, quality of service experience and loyalty in emerging mediterranean destinations. Tourism Management Perspectives, 35, 100699.Sdanjojo, N. (2011). Metode analisis jalur (Path snalysis) dan aplikasinya. Jakarta: Pustaka Sinar Harapan.Sedianingsih, Ratnasari, R. T., Prasetyo, A., & Hendarjatno. (2019). Antecedents of recommendation and repurchase intention on medical tourism. Opcion, 35(23), 1277-1300.Shaykh-Baygloo, R. (2021). Foreign tourists' experience: The tri-partite relationship among sense of place toward destination city, tourism attractions and tourists' overall satisfaction - evidence from Shiraz, Iran. Journal of Destination Marketing & Management, 19, 100518.Siyoto, S., & Sodik, M. A. (2015). Dasar metodologi penelitian. Yogyakarta: Literasi Media Publishing.Sugiyono, P. D. (2016). Metode penelitian kuantitatif, kualitatif dan R&D. Bandung: Alfabeta.Suwantoro, G. (2004). Dasar-dasar pariwisata. Yogyakarta: Dani.Truong, T. H., & King, B. (2009). An evaluation of satisfaction levels among Chinese tourist in Vietnam. International Journal of Tourism Research, 11(6), 521-535.Wu, H.-C., & Li, T. (2017). A study of experiential quality, perceived value, heritage image, experiential satisfaction, and behavioral intentions for heritage tourists. Journal of Hospitality & Tourism Research, 41(8), 904-944.Wu, H.-C., Cheng, C.-C., & Ai, C.-H. (2018). A study of experiential quality, experiential value, trust, corporate reputation, experiential satisfaction and behavioral intentions for cruise tourists: The case of Hong Kong. Tourism Management, 66, 200-220.Yuliviona, R., Alias, Z., & Abdullah, M. (2019). The effect of Islamic attributes of destination, experiental values on revisit intention among muslim tourists: Model testing on the mediating role of satisfaction. Journal of Environmental Treatment Techniques, 7(4), 768-773.Zabkar, V., Brencic, M. M., M., & Dmitrovic, T. (2010). Modelling perceived quality, visitor satisfaction and behavioural intention at the destination level. Tourism Management, 31(4), 537-546.Zaki, I., Hamida, G., & Cahyono, E. F.  (2020). Potentials of implementation of sharia principles in the tourism sector of Batu city, East Java. Amwaluna: Jurnal Ekonomi dan Keuangan Syariah, 4(1), 96-111.

Page 1 of 2 | Total Record : 13

 1   2 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol. 10 No. 5 (2023): September-2023 Vol. 10 No. 4 (2023): Juli-2023 Vol. 10 No. 3 (2023): Mei-2023 Vol. 10 No. 2 (2023): Maret-2023 Vol. 10 No. 1 (2023): Januari-2023 Vol. 9 No. 6 (2022): November-2022 Vol. 9 No. 5 (2022): September-2022 Vol. 9 No. 4 (2022): Juli-2022 Vol. 9 No. 3 (2022): Mei-2022 Vol. 9 No. 2 (2022): Maret-2022 Vol. 9 No. 1 (2022): Januari-2022 Vol. 8 No. 6 (2021): November-2021 Vol. 8 No. 5 (2021): September-2021 Vol. 8 No. 4 (2021): Juli-2021 Vol. 8 No. 3 (2021): Mei-2021 Vol. 8 No. 2 (2021): Maret-2021 Vol. 8 No. 1 (2021): Januari-2021 Vol. 7 No. 12 (2020): Desember-2020 Vol. 7 No. 11 (2020): November-2020 Vol. 7 No. 10 (2020): Oktober-2020 Vol. 7 No. 9 (2020): September-2020 Vol. 7 No. 8 (2020): Agustus-2020 Vol. 7 No. 7 (2020): Juli-2020 Vol 7, No 7 (2020): Juli-2020 Vol. 7 No. 6 (2020): Juni-2020 Vol. 7 No. 5 (2020): Mei-2020 Vol. 7 No. 4 (2020): April-2020 Vol. 7 No. 3 (2020): Maret-2020 Vol. 7 No. 2 (2020): Februari-2020 Vol. 7 No. 1 (2020): Januari-2020 Vol. 6 No. 12 (2019): Desember-2019 Vol. 6 No. 11 (2019): November-2019 Vol. 6 No. 10 (2019): Oktober-2019 Vol. 6 No. 9 (2019): September-2019 Vol. 6 No. 8 (2019): Agustus-2019 Vol. 6 No. 7 (2019): Juli-2019 Vol. 6 No. 6 (2019): Juni-2019 Vol. 6 No. 5 (2019): Mei-2019 Vol. 6 No. 4 (2019): April-2019 Vol. 6 No. 3 (2019): Maret-2019 Vol. 6 No. 2 (2019): Februari-2019 Vol. 6 No. 1 (2019): Januari-2019 Vol. 5 No. 12 (2018): Desember-2018 Vol. 5 No. 11 (2018): November-2018 Vol. 5 No. 10 (2018): Oktober-2018 Vol. 5 No. 9 (2018): September-2018 Vol. 5 No. 8 (2018): Agustus-2018 Vol. 5 No. 7 (2018): Juli-2018 Vol. 5 No. 6 (2018): Juni-2018 Vol. 5 No. 5 (2018): Mei-2018 Vol. 5 No. 4 (2018): April-2018 Vol. 5 No. 3 (2018): Maret-2018 Vol. 5 No. 2 (2018): Februari-2018 Vol. 5 No. 1 (2018): Januari-2018 Vol. 4 No. 12 (2017): Desember-2017 Vol. 4 No. 11 (2017): November-2017 Vol. 4 No. 10 (2017): Oktober-2017 Vol. 4 No. 9 (2017): September-2017 Vol. 4 No. 8 (2017): Agustus-2017 Vol. 4 No. 7 (2017): Juli-2017 Vol. 4 No. 6 (2017): Juni-2017 Vol. 4 No. 5 (2017): Mei-2017 Vol. 4 No. 4 (2017): April-2017 Vol. 4 No. 3 (2017): Maret-2017 Vol. 4 No. 2 (2017): Februari-2017 Vol. 4 No. 1 (2017): Januari-2017 Vol. 3 No. 12 (2016): Desember-2016 Vol. 3 No. 11 (2016): November-2016 Vol. 3 No. 10 (2016): Oktober-2016 Vol. 3 No. 9 (2016): September-2016 Vol. 3 No. 8 (2016): Agustus-2016 Vol. 3 No. 7 (2016): Juli-2016 Vol. 3 No. 6 (2016): Juni-2016 Vol. 3 No. 5 (2016): Mei-2016 Vol. 3 No. 4 (2016): April-2016 Vol. 3 No. 3 (2016): Maret-2016 Vol. 3 No. 2 (2016): Februari-2016 Vol. 3 No. 1 (2016): Januari-2016 Vol 2, No 12 (2015): Desember-2015 Vol. 2 No. 12 (2015): Desember-2015 Vol 2, No 11 (2015): November-2015 Vol. 2 No. 11 (2015): November-2015 Vol. 2 No. 10 (2015): Oktober-2015 Vol 2, No 10 (2015): Oktober-2015 Vol. 2 No. 9 (2015): September-2015 Vol 2, No 9 (2015): September-2015 Vol. 2 No. 8 (2015): Agustus-2015 Vol 2, No 8 (2015): Agustus-2015 Vol 2, No 7 (2015): Juli-2015 Vol. 2 No. 7 (2015): Juli-2015 Vol 2, No 6 (2015): Juni-2015 Vol. 2 No. 6 (2015): Juni-2015 Vol. 2 No. 5 (2015): Mei-2015 Vol 2, No 5 (2015): Mei-2015 Vol. 2 No. 4 (2015): April-2015 Vol 2, No 4 (2015): April-2015 Vol 2, No 3 (2015): Maret-2015 Vol. 2 No. 3 (2015): Maret-2015 Vol. 2 No. 2 (2015): Februari-2015 Vol 2, No 2 (2015): Februari-2015 Vol. 2 No. 1 (2015): Januari-2015 Vol 2, No 1 (2015): Januari-2015 Vol. 1 No. 12 (2014): Desember-2014 Vol 1, No 12 (2014): Desember-2014 Vol 1, No 11 (2014): November-2014 Vol. 1 No. 11 (2014): November-2014 Vol. 1 No. 10 (2014): Oktober-2014 Vol 1, No 10 (2014): Oktober-2014 Vol 1, No 9 (2014): September-2014 Vol. 1 No. 9 (2014): September-2014 Vol 1, No 8 (2014): Agustus-2014 Vol. 1 No. 8 (2014): Agustus-2014 Vol. 1 No. 7 (2014): Juli-2014 Vol 1, No 7 (2014): Juli-2014 Vol 1, No 6 (2014): Juni-2014 Vol. 1 No. 6 (2014): Juni-2014 Vol. 1 No. 5 (2014): Mei-2014 Vol 1, No 5 (2014): Mei-2014 Vol 1, No 4 (2014): April-2014 Vol. 1 No. 4 (2014): April-2014 Vol 1, No 3 (2014): Maret-2014 Vol. 1 No. 3 (2014): Maret-2014 Vol. 1 No. 2 (2014): Februari-2014 Vol 1, No 2 (2014): Februari-2014 Vol 1, No 1 (2014): Januari-2014 Vol. 1 No. 1 (2014): Januari-2014 More Issue