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Jurnal Ekonomi Syariah Teori dan Terapan

JESTT
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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.

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Search results for , issue "Vol. 9 No. 4 (2022): Juli-2022" : 13 Documents clear

Determinant Analysis of Accounting Information Disclosure on Financing Transactions for Sharia Commercial Banks Yenny Novita Sari; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 4 (2022): Juli-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20224pp482-494

ABSTRAK Pembiayaan merupakan sumber pendapatan dan sumber risiko terbesar bagi bank. Sehingga pengungkapan informasi akuntansi mengenai pembiayaan penting bagi pemegang saham untuk mengambil keputusan ekonomi. Tujuan penelitian ini untuk menguji tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah pada Bank Umum Syariah di Indonesia. Selain itu untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan informasi tersebut. Sampel menggunakan 7 Bank Umum Syariah di Indonesia yang beroperasi dalam periode 2016-2020. Indeks rata-rata tidak tertimbang digunakan untuk mengukur tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah sesuai standar PSAK dan PAPSI 2013. Model analisis regresi data panel digunakan untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan informasi tersebut. Penelitian menemukan bahwa rata-rata tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah sebesar 0,616 dan belum ada yang mematuhi standar secara penuh. Ukuran bank dan usia bank berpengaruh negatif signifikan, ukuran dewan komisaris berpengaruh positif signifikan serta keahlian komite audit tidak berpengaruh signifikan terhadap tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah. Temuan ini memberikan implikasi bahwa pemegang saham dapat mempertimbangkan ukuran bank, usia bank, dan ukuran dewan komisaris untuk meningkatkan tingkat pengungkapan informasi akuntansi pembiayaan. Temuan ini dapat dijadikan bahan evaluasi bagi lembaga regulator terkait praktik pengungkapan informasi akuntansi pembiayaan sesuai standar. Kata kunci: Tingkat Pengungkapan Informasi Akuntansi Transaksi Pembiayaan Syariah, Ukuran Bank, Usia Bank, Keahlian Komite Audit, Ukuran Dewan Komisaris. ABSTRACT Financing is the largest source of income and the biggest source of risk for banks. Therefore, disclosure of accounting information regarding financing is important for shareholders to make economic decisions. The purpose of this study was to examine the level of disclosure of accounting information for Islamic financing transactions at Islamic Commercial Banks in Indonesia. In addition, this study analyzes the factors that influence the level of disclosure of that information. The samples used 7 Islamic Commercial Banks in Indonesia operating in the 2016-2020 period. The unweighted average index is used to measure the level of disclosure of accounting information for sharia financing transactions according to the PSAK and PAPSI 2013 standards. The panel data regression analysis model is used to analyze the factors that influence the level of information disclosure. The study found that the average level of disclosure of accounting information for Islamic finance transactions was 0.616 and none of them fully complied with the standards. The size of the bank and the age of the bank had a significant negative effect, the size of the board of commissioners had a significant positive effect and the expertise of the audit committee had no significant effect on the level of disclosure of accounting information on Islamic financing transactions. This finding implies that shareholders can consider bank size, bank age, and board of commissioners size to increase the level of disclosure of financial accounting information. These findings can be used as evaluation material for regulatory agencies regarding the practice of disclosing financial accounting information according to standards. Keywords: Level of Disclosure of Accounting Information on Islamic Financing Transactions, Bank Size, Age of the Bank, Expertise of the Audit Committee, Board of Commissioners Size. DAFTAR PUSTAKA Abad, C., & Bravo, F. (2018). Audit committee accounting expertise and forward-looking disclosures A study of the US companies. Management Research Review, 41(2), 166–185. https://doi.org/10.1108/MRR-02-2017-0046 Akhtaruddin, M. (2005). Corporate mandatory disclosure practices in Bangladesh. International Journal of Accounting, 40(4), 399–422. https://doi.org/10.1016/j.intacc.2005.09.007 Amrin, A. (2018). Karakteristik perusahaan dalam praktik pengungkapan wajib pada laporan keuangan perbankan Syariah di Indonesia. Jurnal Bisnis dan Kewirausahaan, 7(4), 346–359. Bédard, J., & Gendron, Y. (2010). Strengthening the financial reporting system: Can audit committees deliver? International Journal of Auditing, 210, 174–210. https://doi.org/10.1111/j.1099-1123.2009.00413.x CNBC Indonesia. (2019). 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(2017). Akuntansi Syariah Meletakkan Nilai-nilai Syariah Islam dalam ilmu Akuntansi. Medan: Madenatera. Kumparan. (2020). BNI Syariah raih penghargaan kepatuhan pelaporan keuangan terbaik dari BI. Retrieved from https://kumparan.com/kumparanbisnis/bni-syariah-raih-penghargaan-kepatuhan-pelaporan-keuangan-terbaik-dari-bi-1ukJaSPcDCE Madi, H. K., Ishak, Z., & Manaf, N. A. A. (2014). The impact of audit committee characteristics on corporate voluntary disclosure. Procedia - Social and Behavioral Sciences, 164, 486–492. https://doi.org/10.1016/j.sbspro.2014.11.106 Mangena, M., & Pike, R. (2005). The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. Accounting and Business Research, 35(4), 327–349. https://doi.org/10.1080/00014788.2005.9729998 Mangena, M., & Tauringana, V. (2007). Corporate compliance with non-mandatory statements of best practice: The case of the ASB statement on interim reports. European Accounting Review, 16(2), 399–427. https://doi.org/10.1080/09638180701391014 Marini, M., & Kusumawati, S. M. (2017). Analisis pengaruh financial leverage, ukuran, jenis auditor, profitabilitas, umur, dan risiko terhadap pengungkapan laporan perusahaan manufaktur periode 2011 – 2014. Jurnal Akuntansi Bisnis, 9(1), 91–114. https://doi.org/10.30813/jab.v9i1.875 Matuszak, L., Różańska, E., & Macuda, M. (2019). The impact of corporate governance characteristics on banks’ corporate social responsibility disclosure: Evidence from Poland. Journal of Accounting in Emerging Economies, 9(1), 75–102. https://doi.org/10.1108/JAEE-04-2017-0040 Nurdin, N. N., Hady, H., & Nalurita, F. (2019). Pengaruh ukuran perusahaan, profitabilitas dan leverage terhadap pengungkapan intellectual capital. Prosiding Seminar Nasional Pakar, 1–7. https://doi.org/10.25105/pakar.v0i0.4301 Nurkhin, A., Wahyudin, A., Mukhibad, H., Fachrurrozie, & Baswara, S. Y. (2019). The determinants of Islamic governance disclosure: The case of Indonesian Islamic banks. Banks and Bank Systems, 14(4), 143–152. http://dx.doi.org/10.21511/bbs.14(4).2019.14 Nuswandari, C. (2009). Pengungkapan pelaporan keuangan dalam perspektif signalling theory. Jurnal Ilmiah Kajian Akuntansi, 1(1), 48-57. Ousama, A. A., & Fatima, A. H. (2010). Voluntary disclosure by Shariah approved companies: an exploratory study. Journal of Financial Reporting and Accounting, 8(1), 35–49. https://doi.org/10.1108/19852511011055943 Pah, V. C. (2020). Analisis faktor-faktor yang mempengaruhi pengungkapan internet financial reporting; relevansi bagi pemegang saham di bursa efek Indonesia. Jurnal Thesis, 1-28. Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta. Rokhlinasari, S. (2016). Teori–teori dalam pengungkapan informasi corporate social responbility perbankan. Al-Amwal: Jurnal Ekonomi dan Perbankan Syari’ah, 7(1), 1–11. http://dx.doi.org/10.24235/amwal.v7i1.217 Sellami, Y. M., & Tahari, M. (2017). 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The Role of ZISWAF Funds in Developing The Quality of Education (Case Study: Griya Khadijah) Firdayanti Zahro; Tika Widiastuti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 4 (2022): Juli-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20224pp512-522

ABSTRAK Penelitian ini bertujuan menganalisis pendayagunaan dana ZISWAF serta implementasinya untuk meningkatkan kualitas pendidikan mahasiswa di Universitas Airlangga. Studi ini dalam analisisnya menggunakan pendekatan kualitatif-deskriptif dengan menggunakan metode study case. Dalam menggali informasi pendayagunaan dana ZISWAF, menggunakan indikator kualitas pendidikan Griya Khadijah, diantaranya standar kompetensi lulusan, standar isi pembelajaran, standar proses pembelajaran, standar penilaian pendidikan pembelajaran, standar dosen dan tenaga kependidikan, standar sarana dan prasarana pembelajaran, standar pengelolaan pembelajaran, standar penelitian, standar pengabdian kepada masyarakat. Pola pikirnya berawal dari potensi ZISWAF di Universitas Airlangga melalui PUSPAS dan nazhir UNAIR. Informan kunci dalam penelitian ini melibatkan Pimpinan PUSPAS (Pusat Pengelolaan Dana Sosial), pengurus PUSPAS, mahasiswi yang menerima bantuan pendidikan di Universitas Airlangga, dan pakar kualitas pendidikan atau bagian kurikulum pada objek penelitian. Meskipun hanya beberapa indikator yang sesuai, namun hasil dalam penelitan ini menunjukkan bahwa adanya pendayagunaan dana ZISWAF yang optimal bagi kesejahteraan pendidikan mahasiswa UNAIR khususnya di Griya Khadijah. Kata kunci: Ziswaf, Pendidikan, Permendikbud, Puspas. ABSTRACT This study aims to analyze the utilization of ZISWAF funds and their implementation to improve the quality of student's education at Airlangga University. This research used a qualitative-descriptive method by using a case study. In exploring information on the utilization of ZISWAF funds, using indicators of education quality Griya Khadijah, including graduate competency standards, learning materials standards, learning process standards, learning grading standards, lecturers and education staff standards, learning facilities and infrastructure standards, learning management standards, social dedication standards. The background of the ZISWAF potential at Airlangga University through PUSPAS and UNAIR nazhir. The primary informants in this study involved the leader of PUSPAS (Social Fund Management Center), PUSPAS administrators, students who received a scholarship at Airlangga University, and education quality experts or the curriculum section of the research object. Even though there were compatible indicators, and the others were not, the result of this study indicates that there is an optimal utilization and management of ZISWAF funds for the educational welfare of UNAIR students, especially in Griya Khadijah. Keywords: Ziswaf, Education, Permendikbud, Puspas. DAFTAR PUSTAKA Abduh, M. (2019). The role of islamic social finance in achieving SDG number 2: End hunger, achieve food security and improved nutrition and promote sustainable agriculture. Al-Shajarah, 2019(Special Issue Islamic Banking and Finance 2019), 185–206. Bahroni, I. (2012). Streamlining education institution through waqf enlargement: An experience of Gontor System. Jurnal At-Ta’dib, 7(2), 339–361. http://dx.doi.org/10.21111/at-tadib.v7i2.79 DPR RI. (1999). Undang-Undang Republik Indonesia Nomor 38 Tahun 1999 tentang pengelolaan zakat. Jakarta: DPR RI. DPR RI. (2004). Undang-Undang Republik Indonesia Nomor 41 Tahun 2004 tentang waqaf. Jakarta: DPR RI. DPR RI. (2011). Undang-Undang Republik Indonesia Nomor 23 Tahun 2011 tentang pengelolaan zakat. Jakarta: DPR RI. Hakim, M. A. R., & Ridlwan, A. A. (2020). Optimalisasi pendayagunaan dana ziswaf dalam bidang pendidikan di LAZ lembaga manajemen infaq. Jurnal Al-Amwal, 3(1), 17–24. Kemendikbud RI. (2020). Peraturan mendikbud nomor 3 tahun 2020 tentang standar nasional pernidikan tinggi. Jakarta: Kemendikbud RI. Khanifa, N. K. (2018). Penguatan peran ziswaf dalam menyongsong era SDGs: Kajian filantropi BMT Tamzis Wonosobo. Cakrawala: Jurnal Studi Islam, 13(2), 149–168. https://doi.org/10.31603/cakrawala.v13i2.2329 Nofi, F., Rahman, Z., & Anjarwati, R. (2015). Pengumpulan dan pendayagunaan zakat infak dan sedekah. Ziswaf: Jurnal Zakat dan Wakaf, 2(2), 279–285. http://dx.doi.org/10.21043/ziswaf.v2i2.1553 Sugita, A., Hidayat, A. R., Hardiyant, F., & Wulandari, S. I. (2020). Analisis Peranan Pengelolaan Dana Ziswaf Dalam Pemberdayaan Ekonomi Umat Pada Lazisnu Kabupaten Cirebon. 1(1), 9–18.

Does Intellectual Capital Impact The Islamic Banks' Performance? Evidence from Indonesia Salsabiilatul Ayniah K. S.; Muhammad Nafik Hadi Ryandono
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 4 (2022): Juli-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20224pp534-542

ABSTRAK Mengetahui pengaruh 3 komponen Intellectual Capital yang terdiri dari Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), dan Structural Capital Value Added (STVA) dan mengetahui pengaruh Rate of Growth of Intellectual Capital (ROGIC)terhadap proporsi pembiayaan bagi hasil bank umum syariah di Indonesia periode 2015-2020 merupakan tujuan dari penelitian ini. Menggunakan regresi data panel serta data sekunder dengan mengumpulkan laporan tahunan bank umum syariah. Memanfaatkan Sampel 9 bank umum syariah yang terdaftar pada OJK dengan diseleksi menggunakan metode purposive sampling. Variabel Intellectual Capital diukur dengan metode Islamic Banking Value Added Intellectual Coefficient (IB-VAIC). Sedangkan untuk variabel proporsi pembiayaan bagi hasil menggunakan pengukuran profit sharing ratio. Hasil penelitian menunjukkan bahwa Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), dan Structural Capital Value Added (STVA) dan Rate of Growth of Intellectual Capital (ROGIC) berpengaruh signifikan terhadap proporsi pembiayaan bagi hasil. Secara parsial, Value Added Capital Employed (VACA) berpengaruh signifikan negatif terhadap proporsi pembiayaan bagi hasil. Value Added Human Capital (VAHU) dan Structural Capital Value Added (STVA) memiliki pengaruh signifikan dengan arah positif pada proporsi pembiayaan bagi hasil. Rate of Growth of Intellectual Capital (ROGIC) tidak memiliki pengaruh pada proporsi pembiayaan bagi hasil. Kata Kunci: Intellectual Capital, VACA, VAHU, STVA, ROGIC, Proporsi Pembiayaan Bagi Hasil, Bank Umum Syariah. ABSTRACT Find out the effect of 3 components of Intellectual Capital, consisting of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA), and find out the effect of the Rate of Growth of Intellectual Capital (ROGIC) on profit-loss sharing financing proportion of Islamic Banks in Indonesia from 2015-2020 is the goal of this research. Using panel data regression and secondary data by collecting the annual reports of Islamic Commercial Banks. Utilizing a sample of 9 Islamic Commercial Banks registered in OJK and selected using a purposive sampling method. The Intellectual Capital was measured by the Islamic Banking Value Added Intellectual Coefficient (IB-VAIC) method. Profit loss sharing financing proportion is measured by the profit sharing ratio. The results of this research showed that Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), and Rate of Growth of Intellectual Capital (ROGIC) had a significant effect on profit-sharing financing proportion. Partially, Value Added Capital Employed (VACA) has a negative significant effect on profit-loss sharing financing proportion. Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) have a positive significant effect on profit-loss sharing financing proportion. The rate of Growth of Intellectual Capital (ROGIC) does not affect the profit-sharing financing proportion. Keywords: Intellectual Capital, VACA, VAHU, STVA, ROGIC, Profit Loss Sharing Financing Proportion, Islamic Banks. DAFTAR PUSTAKA Aryee, S., Walumbwa, F. O., Seidu, E. Y. M., & Otaye, L. E. (2016). Developing and leveraging human capital resource to promote service quality: Testing a theory of performance. 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Assessing Halal Awareness and Lifestyle on Decisions to Stay at Sharia Hotels Linda Dewi Martiasari; Achsania Hendratmi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 4 (2022): Juli-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20224pp523-533

ABSTRAK Penelitian ini dikembangkan untuk menganalisa faktor yang mempengaruhi keputusan menginap seorang konsumen muslim terhadap Hotel Syariah. Pengambilan data dilakukan pada tahun 2021 dengan 200 responden dengan menggunakan metode purposive sampling. Dari hasil analisa regresi berganda halal awareness dan lifestyle seorang konsumen muslim berpengaruh signifikan dengan keputusan menginap di Hotel Syariah. Dengan demikian, penelitian ini mengungkapkan pentingnya para pelaku bisnis Hotel Syariah untuk menyusun strategi yang sesuai dengan halal awareness dan lifestyle pasar sasaran seorang konsumen muslim. Kata Kunci: Halal awareness, lifestyle, keputusan pembelian, Hotel Syariah. ABSTRACT This study was developed to analyze the factors that influence the decision to stay at a sharia hotel consumer. Data collection was carried out in 2021 with 200 respondents using the purposive sampling method. From the results of multiple regression analysis, halal awareness and lifestyle of a Muslim consumer have a significant effect on the decision to stay at a sharia hotel. Thus, this study reveals the importance of sharia hotel business players to develop strategies that are in accordance with halal awareness and the lifestyle of the target market of Muslim consumers. Keywords: halal awareness, lifestyle, decision to stay, sharia hotel. DAFTAR PUSTAKA Ahmad, N. A., Abaidah, T. N. T., & Yahya, M. H. A. (2013). A study on halal food awareness among Muslim customers in Klang Valley. Proceedings 4th International Conference on Business and Economic Research, 1073–1087. Alam, S. S., Rohani M., & Hisham, B. (2011). Is religiosity an important determinant on Muslim consumer behaviour in Malaysia? Journal of Islamic Marketing, 2(1), 83-96. https://doi.org/10.1108/17590831111115268 Amarul, A., Sukirno, S., & Kurnia, D. (2019). 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Personal intrinsic religiosity and product knowledge on halal product purchase intention: Role of halal product awareness. Journal of Islamic Marketing, 11(3), 603-620. https://doi.org/10.1108/JIMA-11-2018-0220 Pektaş, F. (2018). The effect of lifestyle on the demand for alternative tourism. Uluslararası Yönetim İktisat ve İşletme Dergisi, 14(1), 187-198. http://dx.doi.org/10.17130/ijmeb.2018137581 Rachmawati, E., Suliyanto, & Suroso, A. (2020). A moderating role of halal brand awareness to purchase decision making. Journal of Islamic Marketing, 13(2), 542-563. https://doi.org/10.1108/JIMA-05-2020-0145 Rahardi, N., & Wiliasih, R. (2016). Analisis faktor-faktor yang mempengaruhi preferensi konsumen terhadap hotel syariah. Jurnal Syarikah: Jurnal Ekonomi Islam, 2(1), 180-192. https://doi.org/10.30997/jsei.v2i1.293 Rozalinda. (2014). Ekonomi Islam. Jakarta: Raja Grafindo. Saputra, N., & Tresnati, R. (2020). 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Acceptance and Use of Muzakki To Pay Non-Cash Zakat in West Java: Theory Extension of Technology of Acceptance Model Heni Sukmawati; Iwan Wisandani; Mega Rachma Kurniaputri
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 4 (2022): Juli-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20224pp439-452

ABSTRAK Strategi penghimpunan zakat infaq dan sedekah masa kini harus selaras dengan perkembangan teknologi dan perilaku masyarakat 5.0 (society 5.0), dimana Society 5.0 menciptakan masyarakat yang berbasis teknologi sehingga pembayaran zakat, infaq, dan sedekah non tunai harus memanfaatkan teknologi finansial seperti, mobile banking, ATM, QRIS, dompet digital maupun e-commerce. Tujuan penelitian ini yaitu guna mengetahui besarnya penerimaan dan penggunaan layanan teknologi finansial dalam membayar Zakat, Infaq, dan Sedekah (ZIS) menggunakan ekstensi Technology of Acceptance Model (TAM) dengan motivasi spiritual. Adapun metode penelitian yang digunakan adalah Structural Equation Modeling Partial Least Square (SEM-PLS) dengan sebanyak 129 responden yang berasal dari Kota Bekasi, Bandung, Bogor, Cimahi, Sukabumi, Garut, Majalengka, Tasikmalaya, dan Pangandaran. Penelitian ini menemukan bahwa muzakki dalam menerima dan menggunakan layanan teknologi keuangan untuk membayar ZIS secara non tunai dipengaruhi oleh persepsi kemudahan, persepsi kegunaan, sikap, dan intensi. Implikasi dari penelitian ini adalah agar lembaga zakat dapat mengetahui penerimaan dan penggunaan teknologi muzakki dalam menunaikan zakat non tunai sehingga dapat berinovasi dalam menyediakan layanan bagi muzakki maupun masyarakat yang akan membayar zakat non tunai. Kata Kunci: Zakat Non Tunai, Kesejahteraan Umum, Perilaku Mikroekonomi, Ekonomi Keuangan. ABSTRACT The strategy of collecting zakat infaq and alms today must be in line with technological developments and community behavior 5.0 (society 5.0), where Society 5.0 creates a technology-based society. ATM, QRIS, digital wallet, and e-commerce. The purpose of this study is to determine the amount of acceptance and use of financial technology services in paying Zakat, Infaq, and Alms (ZIS) using the Technology of Acceptance Model (TAM) extension with spiritual motivation. The research method used is Structural Equation Modeling Partial Least Square (SEM-PLS) with 129 respondents taken from Bekasi, Bandung, Bogor, Cimahi, Sukabumi, Garut, Majalengka, Tasikmalaya, and Pangandaran. This study found that muzakki in accepting and using financial technology services to pay ZIS non-cash were influenced by perceived ease of use, perceived usefulness, attitudes, and intentions. However, the perceived usefulness does not affect the attitude of muzakki in paying non-cash ZIS, and indirectly the perceived usefulness does not affect the actual use of muzakki to pay ZIS. 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(2012). Technology acceptance model: A survey of literature. International Journal of Business and Social Research. http://dx.doi.org/10.18533/ijbsr.v2i4.161 Umer, S. A., & Shah, N. (2017). New determinants of ease of use and perceived usefulness for mobile banking adoption. International Journal Electronic Customer Relationship Management, 11(1), 44-67. http://dx.doi.org/10.1504/IJECRM.2017.086751 Wiethoff, C. (2004). Motivation to learn and diversity training: Application of the theory of planned behavior. Human Resource Development Quarterly, 15(3), 263-278. https://psycnet.apa.org/doi/10.1002/hrdq.1103 Wiharjo, B., & Hendratmi, A. (2019). Persepsi penggunaan zakat online di Indonesia. Jurnal Ekonomi Syariah dan Terapan, 6(2), 331-343. https://doi.org/10.20473/vol6iss20192pp331-343

Islamic Village Development Management: A Systematic Literature Review Achdiar Redy Setiawan; Murni Yusoff
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 4 (2022): Juli-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20224pp467-481

ABSTRAK Pengelolaan pembangunan desa islami adalah konsep pembangunan desa yang memiliki karakteristik tercapainya tujuan pembangunan sosial ekonomi yang berdimensi holistik, seimbang antara aspek material dan spiritual. Penelitian ini bertujuan untuk mengkaji pembahasan kajian-kajian terdahulu secara sistematis tentang konsep dan praktik pengelolaan pembangunan desa dalam perspektif islam. Dalam rangka melakukan review publikasi artikel secara sistematis, riset ini menggunakan standar protokol RAMESES. Hasil penelitian ini terbagi menjadi dua tema utama, yaitu peran dan fungsi lembaga keuangan mikro syariah dalam pembangunan desa dan Lembaga Swadaya Masyarakat dalam pengelolaan pembangunan desa. Tema pertama menghasilkan tiga subtema: praksis keuangan mikro syariah di Bangladesh, Malaysia, dan Indonesia. Tema kedua menghasilkan satu subtema yaitu peranan Pesantren dalam mendukung pengelolaan pembangunan desa. Hasilnya memberikan landasan untuk mengisi ruang-ruang yang belum dimasuki untuk membangun pengelolaan pembangunan desa yang komprehensif berdasarkan prinsip atau nilai Islam yang ideal. Kata kunci: Islami, Pengelolaan Pembangunan Desa, Systematic Literature Review. ABSTRACT Islamic village development management is a village development concept that has the characteristics of achieving socio-economic development goals with a holistic dimension, balanced between material and spiritual aspects. This study aims to systematically review the discussion of previous studies on the concepts and practices of village development management from an Islamic perspective. To conduct the article review systematically, this research was carried out using the RAMESES protocol standard. The results of this study are divided into two main themes, namely the role and function of Islamic microfinance institutions in village development and non-governmental organizations in managing village development. 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Liquidity Risk Determinants on Islamic and Conventional Banks Before and During The Covid-19 Pandemic Baitul Hamdi; Sri Herianingrum
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 4 (2022): Juli-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20224pp573-585

ABSTRAK Tujuan penelitian ini dilakukan adalah untuk mengidentifikasi dan menganalisis determinan risiko likuiditas pada bank syariah dan konvensional yang beroperasi di Indonesia sebelum dan selama pandemi COVID-19. Penelitian ini adalah penelitian kuantitatif dengan menggunakan data panel untuk mengkaji hubungan antara risiko likuiditas dengan faktor spesifik bank dan faktor makroekonomi sebelum dan selama pandemi COVID-19 (2018-2021). Dengan mengambil sampel dari 10 bank syariah dan 20 bank konvensional yang ada di Indonesia, penelitian ini menemukan bahwa faktor spesifik bank yaitu Capital Adequacy ratio (CAR), Return on Equity (ROE), dan Non Performing Loan (NPL) atau risiko kredit memiliki pengaruh pada likuiditas bank syariah. Sementara CAR dan NPL tidak memberikan pengaruh pada likuiditas bank konvensional hanya ROE yang memiliki pengaruh pada risiko likuiditas bank konvensional. Adapun faktor makro ekonomi (pertumbuhan GDP dan inflasi) tidak mempengaruhi risiko likuiditas kedua bank. Kemudian variabel pandemic tidak memberikan pengaruh pada risiko likuiditas kedua jenis bank. Penelitian ini diharapkan dapat mempermudah para bankir dalam mengambil keputusan untuk meningkatkan kualitas pengelolaan likuiditas pada kedua sistem perbankan tersebut, terutama dimasa pandemi covid-19, agar tidak terjadi kebangkrutan. Kata Kunci: Risiko Likuiditas, Bank Syariah, Bank Konvensional, Covid-19. ABSTRACT This study aims to identify and analyze the determinants of liquidity risk in Islamic and conventional banking in Indonesia before and during the COVID-19 pandemic. This study uses a panel data approach to examine the relationship between liquidity risk with bank-specific and macroeconomic factors before and during the COVID-19 pandemic (2018-2021). By taking samples from 10 Islamic banks and 20 conventional banks operating in Indonesia, this study found that bank-specific factors consist of Capital Adequacy ratio (CAR), Return on Equity (ROE), and Non-Performing loans (NPL) or credit risk affect the liquidity of Syariah banking. While CAR and NPL have no significant effect on conventional bank liquidity, other bank-specific factors, namely ROE, have a considerable effect on the liquidity risk of conventional banking. Meanwhile, macroeconomic factors (GDP growth and inflation) did not affect the liquidity risk of the two banks. Meanwhile, the dummy variable shows no significant effect on liquidity risk in Islamic and conventional banks related to pandemic conditions. Thus, this research is expected to facilitate bankers in making decisions to improve the quality of liquidity management in the two banking systems. Keywords: Liquidity Risk, Islamic Banks, Conventional Banks, Covid-19. DAFTAR PUSTAKA Abdel Megeid, N. S. (2017). 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Pengaruh kinerja keuangan dan variabel ekonomi makro terhadap likuiditas perbankan (Studi pada industri perbankan di Indonesia tahun 2010-2016). Jurnal Ilmiah Mahasiswa Fakultas Ekonomi dan Bisnis, Ilmu Ekonomi, 1-17. liputan6.com. (2021). Ngeri, krisis ekonomi akibat pandemi covid-19 disebut terburuk dalam sejarah. Retrieved from https://www.liputan6.com/bisnis/read/4647601/ngeri-krisis-ekonomi-akibat-pandemi-covid-19-disebut-terburuk-dalam-sejarah Mariss, E. (2017). Pengaruh return on asset (roa), bopo, financing to deposit ratio (fdr), capital adequacy ratio (car) dan non performing financing (npf) terhadap tingkat bagi hasil deposito mudharabah pada bank umum syariah di Indonesia (Periode 2012-2015). Skripsi tidak dipublikasikan. Jakarta: Sekolah Tinggi Ilmu Ekonomi Indonesia Banking School Meera, A. K. M., & Wirdayanti, Y. N. (2020). The economic costs of the COVID-19 outbreak for Malaysia: A preliminary crude estimate and suggestion for solutions. 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Pengaruh DPK, capital adequecy ratio (CAR), imbal hasil sertifikat bank indonesia syariah (SBIS), imbal hasil sertifikat investasi mudharabah antar bank syariah (SIMA), dan non performing financing (NPF) terhadap financing to deposit ratio (FDR) (studi pada bank umum syariah tahun 2006-2010. Skripsi tidak dipublikasikan. Semarang: Universitas Diponegoro Rahman, M. A., Kusuma, A. Z., & Afryanto, H. (2020). Situasi ketengakerjaan di lapangan usaha yang tedampak covid-19. Catatan Isu Semeru, 1-4. Reyna, T. (2007). Panel data analysis fixed and random effects using stata (v. 4.2). Data & Statistical Services. Massachusetts: Princeton University. Santoso dkk. (2013). Faktor-faktor yang mempengaruhi likuiditas perbankan syariah di Indonesia. Jurnal Ekonomi Universitas Sebelas Maret, 221–231. Shaikh, S. A. (2020). Coping with COVID-19 in Pakistan. In Impacts of COVID-19 Outbreak on Islamic Finance in the OIC Countries (pp. 89–101). Jakarta: KNEKS. Sudarsono, H. (2009). Dampak krisis keuangan global terhadap perbankan di indonesia: Perbandingan antara bank konvensional dan bank syariah. La_riba: Jurnal Ekonomi Islam, 3(1), 12-23 https://doi.org/10.20885/lariba.vol3.iss1.art2 Sukmana;, R., Indrawan;, I. W., & Ajija, S. R. (2020). The impact of covid-19 outbreaks on the Islamic financial industry: Indonesia. In Impacts of COVID-19 Outbreak on Islamic Finance in the OIC Countries (pp. 43–51). Jakarta: KNEKS. Suparmin, A. (2019). Manajemen resiko dalam perspektif Islam. El-Arbah: Jurnal Ekonomi, Bisnis Dan Perbankan Syariah, 2(02), 27–47. https://doi.org/10.34005/elarbah.v2i02.551 Utami, M. S. M., & Muslikhati. (2019). Pengaruh dana pihak ketiga (DPK), capital adequacy ratio (CAR), non-performing financing (NPF) terhadap likuiditas bank umum syariah (BUS) periode 2015-2017. FALAH Jurnal Ekonomi Syariah, 4(1), 33–43. https://doi.org/https://doi.org/10.22219/jes.v4i1.8495 Waemustafa, W., & Sukri, S. (2016). Systematic and unsystematic risk determinants of liquidity risk between Islamic and conventional banks. International Journal of Economics and Financial Issues, 6(4), 1321–1327. https://doi.org/10.6084/m9.figshare.4052316 WHO. (n.d.). Pertanyaan dan jawaban terkait Coronavirus. Retrieved from https://www.who.int/indonesia/news/novel-coronavirus/qa/qa-for-public

The Effect of Halal Label, Price, and Song Joong Ki as Brand Ambassador on Purchase Decisions for Scarlett Whitening Products in Sidoarjo Regency Kicky Camallya Arista; Khusnul Fikriyah
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 4 (2022): Juli-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20224pp453-466

ABSTRAK Tujuan dari penelitian ini untuk menganalisis pengaruh label halal, harga dan Song Joong Ki sebagai brand ambassador terhadap keputusan pembelian produk Scarlett Whitening di Kabupaten Sidoarjo. Penelitian ini menerapkan metode kuantitatif dengan sumber data primer dari kuesioner yang disebar secara online kepada responden yang memenuhi kriteria. Dalam pengambilan sampel menerapkan teknik purposive sampling untuk mendapatkan 100 responden. Teknik dalam pengolahan data menggunakan analisis SEM-PLS. Hasil dari penelitian diketahui terdapat pengaruh positif signifikan pada label halal, harga dan Song Joong Ki sebagai brand ambassador terhadap keputusan pembelian produk Scarlett Whitening. Hal tersebut terjadi karena label halal dan harga ialah aspek penting yang menjadi pertimbangan bagi konsumen dan Song Joong Ki sebagai brand ambassador berpengaruh dalam membujuk konsumen untuk melakukan pembelian. Implikasi hasil penelitian ini bagi industri kosmetik, diharapkan dapat mempertahankan adanya label halal pada produk serta memperhatikan penetapan harga dan pemilihan brand ambassador yang tepat karena hal tersebut memengaruhi keputusan pembelian. Dan bagi akademisi penelitian ini dapat menjadi rujukan ilmu. Kata Kunci: Label Halal, Harga, Brand Ambassador, Keputusan Pembelian. ABSTRACT The purpose of this study was to analyze the effect of halal labels, prices, and Song Joong Ki as a brand ambassador on purchasing decisions for Scarlett Whitening products in the Sidoarjo Regency. This study applies a quantitative method with primary data sources from questionnaires distributed online to respondents who meet the criteria. In taking the sample using the purposive sampling technique to get 100 respondents. Techniques in data processing using SEM-PLS analysis. The results of the study found that there was a significant positive effect on the halal label, price, and Song Joong Ki as a brand ambassador on the purchasing decision of Scarlett Whitening products. This happens because the halal label and price are important aspects that are considered by consumers and Song Joong Ki is an influential brand ambassador in persuading consumers to make a purchase. The implications of the results of this research for the cosmetic industry are expected to be able to maintain the existence of a halal label on the product and pay attention to pricing and selecting the right brand ambassador because it affects purchasing decisions. And for academics, this research can be a reference for knowledge. Keywords: Halal Label, Price, Brand Ambassador, Purchase Decision. DAFTAR PUSTAKA Achmad, D. N., & Fikriyah, K. (2021). Pengaruh halal knowledge, islamic religiosity dan kualitas produk terhadap keputusan pembelian produk wardah. Jurnal Ekonomika Dan Bisnis Islam, 4(3), 215–229. https://doi.org/10.26740/jekobi.v4n3.p215-229 Aeni, N., & Lestari, M. T. (2021). Pengaruh label halal, citra merek dan harga terhadap keputusan pembelian produk kosmetik wardah. Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi (JEBMA), 1(2), 117–126. https://doi.org/10.47709/jebma.v1i2.996 Az-zahra, A. F., & Sudrajat, R. H. (2021). The influence of NCT 127 brand ambassadors and advertising appeal on purchase decisions of Nature Republic product. EProceedings of Management, 8(5), 7017–7025. Badan POM. (2021). Badan POM ingatkan masyarakat untuk waspada terhadap peredaran kosmetik palsu berbahaya. Retrieved from https://www.pom.go.id/new/view/more/berita/21108/Badan-POM-Ingatkan-Masyarakat-untuk-Waspada-Terhadap-Peredaran-Kosmetik-Palsu-Berbahaya.html Badan Pusat Statistik. (2020). Pemeluk agama menurut agama dan kecamatan, 2018. 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Hair Jr., J. F., Gabriel, M. L. D. da S., & Patel, V. K. (2014). Modelagem de equações estruturais baseada em covariância (CB-SEM) com o AMOS: Orientações sobre a sua aplicação como uma Ferramenta de Pesquisa de Marketing. Revista Brasileira de Marketing, 13(2), 44–55. https://doi.org/10.5585/remark.v13i2.2718 Ismayana, S., & Hayati, N. (2018). Pengaruh kualitas produk dan harga terhadap keputusan pembelian produk lipstik pixy. Jurnal Sains Manajemen & Akuntansi, 8(2), 1–10. Keputusan Menteri Agama RI. (2001). Pedoman dan tata cara pemeriksaan dan penetapan pangan halal. Jakarta: Kemenag RI. Kominfo Jatim. (2021). Wapres tinjau kawasan industri halal di Sidoarjo. Retrieved from http://kominfo.jatimprov.go.id/read/umum/wapres-tinjau-kawasan-industri-halal-di-sidoarjo Kotler, P. (2000). Manajemen pemasaran. Jakarta: Prenhallindo. Kotler, P., & Amstrong, G. (2008). Prinsip-prinsip pemasaran Jilid 1 (ke-12). Surabaya: Erlangga. Kotler, P., & Amstrong, G. (2010). Prinsip-prinsip pemasaran Jilid 1 dan 2 (Ke-12). Surabaya: Erlangga. Kotler, P., & Keller, K. L. (2009). Manajemen pemasaran Jilid 1 (ke-13). Surabaya: Erlangga. Kusnandar, V. B. (2021). Sebanyak 86, 88 % penduduk Indonesia beragama Islam. Retrieved from https://databoks.katadata.co.id/datapublish/2021/09/30/sebanyak-8688-penduduk-indonesia-beragama-islam Lea-Greenwood, G. (2012). Fashion marketing communications. New York: Wiley. Lestari, A., & Septiana, N. (2021). Pengaruh label halal, religious commitment, brand ambassador dan desain produk terhadap keputusan pembelian kosmetik wardah (Studi pada mahasiswa Universitas Muhammadiyah Metro). Jurnal Manajemen, 1(2), 492–504. Lestari, I., Martin, Manullang, M., Butar-Butar, R. S., & Daulay, Z. R. (2021). The effect of brand ambasador and prices on the purchase decision of android hand phone through interest in buying consumers in Medan City. 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Selection of Financial Information Publication Media at LAZNAS LMI According to Muzakki Alfi Laili Azizah; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 4 (2022): Juli-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20224pp586-599

ABSTRAK Semakin berkembangnya teknologi dan informasi, lembaga zakat dituntut untuk memanfaatkan situasi yang ada. Salah satu pemanfaatan tersebut ditunjukkan dengan adanya menggunaan media publikasi informasi keuangan yang beragam. Penelitian ini bertujuan untuk mengetahui media publikasi informasi keuangan menurut muzakki dilihat dari jenis media pelaporan, aksesibilitas, bentuk penyajian dan potensi pemahaman. Penelitian ini mengggunakan metode kuantitatif dengan teknik analisis AHP (Analytical Hierarchy Process). Alat ukur yang digunakan dalam penelitian ini yaitu expertchoice. Populasi dalam penelitian ini yaitu muzakki LAZNAS LMI dengan menggunakan 50 sampel. Temuan dalam penelitian ini menunjukkan bahwa secara hirarki yang menjadi media publikasi pilihan muzakki yaitu media sosial dengan bobot nilai (0.403), website dengan bobot nilai (0.243), majalah dengan bobot nilai (1.69), dan terakhir poster dengan bobot nilai (0.88). Hasil temuan dalam penelitian dapat diimplikasikan oleh LAZNAS LMI dalam bentuk pemaksimalan penggunaan media sosial sebagai media publikasi informasi keuangan. Selain itu, penelitian ini dapat dijadikan peningkatan kepercayaan (trust) terhadap LMI sebagai lembaga penghimpun dan penyalur zakat. Kata Kunci: Jenis media pelaporan, aksesibilitas, bentuk penyajian, potensi pemahaman, lembaga zakat. ABSTRACT With the development of technology and information, zakat institutions are required to take advantage of the existing situation. One of these uses is indicated by the use of various financial information publication media. This study aims to determine the financial information publication media according to Muzakki seen from the type of reporting media, accessibility, the form of presentation, and potential for understanding. This study uses quantitative methods with AHP (Analytical Hierarchy Process) analysis techniques. The measuring instrument used in this research is expert choice. The population in this study is LAZNAS LMI muzakki using 50 samples. The findings in this study indicate that hierarchically the publication media of muzakki's choice are social media with a weighted value of (0.403), websites with a weighted value of (0.243), magazines with a weighted value of (1.69), and finally posters with a weighted value of (0.88). The findings in this study can be implied by LAZNAS LMI in the form of maximizing the use of social media as a medium for publishing financial information. In addition, this research can be used to increase trust in LMI as an institution that collects and distributes zakat. Keywords: Types of reporting media, accessibility, the form of presentation, the potential for understanding, zakat institutions. DAFTAR PUSTAKA Adhi, A. (2010). Pengambilan keputusan pemilihan handphone terbaik dengan analytical hierarchy process (AHP). Jurnal Dinamika Teknik, 4(2), 24–33. Al-Sheikh. (2003). Tafsir Ibnu Katsir jilid 2. Jakarta: Gramedia. Alexander, R. M., & Gentry, J. K. (2014). Using social media to report financial results. Business Horizons, 57(2), 161–167. https://doi.org/10.1016/j.bushor.2013.10.009 Amin, M. H., Mohamed, E. K. A., & Elragal, A. (2020). Corporate disclosure via social media: A data science approach. Online Information Review, 44(1), 278–298. https://doi.org/10.1108/OIR-03-2019-0084 Aprilia, I. (2019). Determinan akuntabilitas dan transparansi pengelolaan alokasi dana desa dan dampaknya terhadap kepercayaan masyarakat. Akurasi: Jurnal Studi Akuntansi Dan Keuangan, 2(2), 109–122. https://doi.org/10.29303/akurasi.v2i2.18 Assa’diyah, H., & Pramono, S. (2019). Kenapa muzakki percaya kepada lembaga amil zakat? Jurnal Akuntansi Dan Keuangan Islam, 7(1), 81–100. https://doi.org/10.35836/jakis.v7i1.68 DSAK IAI. (2022). Standar akuntansi keuangan syariah (SAK). Jakarta: Ikatan Akuntan Indonesia. Diatmika, I. G. P. A., & Yadnyana, I. K. (2017). Pengungkapan pelaporan keuangan melalui website dan faktor-faktor yang memengaruhi. E-Jurnal Akuntansi Universitas Udayana, 21(1), 330–357. Huda, N., Anggraini, D., Ali, K. M., Mardoni, Y., & Rini, N. (2014). Prioritas solusi permasalahan pengelolaan zakat dengan metode AHP (Studi di Banten dan Kalimantan Selatan). Al-Iqtishad: Journal of Islamic Economics, 6(2). https://doi.org/10.15408/ijies.v6i2.1232 Kemendikbud. (2016a). Media menurut KBBI. https://kbbi.kemdikbud.go.id/entri/media Kemendikbud. (2016b). Publikasi menurut KBBI. https://kbbi.kemdikbud.go.id/entri/Publikasi Kementerian Agama. (2019). Terjemahan Al-Quran kementrian agama. https://quran.kemenag.go.id/surah/3/110 Khlifi, F. (2021). Web-based financial reporting, social media and information asymmetry: The case of Saudi Arabia. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-01-2021-0008 Ludden, E. (2022). Why you should embrace analytic hierarchy process (AHP) software. 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(2018). Pengaruh kompetensi aparatur desa dan pemahaman akuntansi desa sebong lagoi kecamatan teluk sebong Bintan. Journal of Maritime Empowerment, 1(1), 49–52. https://doi.org/10.31629/jme.v1i1.1159 Pongoh, M. (2013). Analisis laporan keuangan untuk menilai kinerja keuangan PT. Bumi Resources Tbk. EMBA, 1(3), 669–679. https://doi.org/10.35794/emba.1.3.2013.2135 Pujianto, P., & Asrori, A. (2015). Implementasi PSAK 109 pada OPZ di Kota Semarang. Accounting Analysis Journal, 3(4), 457–465. https://doi.org/10.15294/aaj.v4i1.7831 Puskas Baznas. (2020). Outlook Zakat Nasional 2020. Jakarta: Puskas Baznas. Puskas Baznas. (2021). Outlook Zakat Indonesia 2021. Jakarta: Puskas Baznas. Rahman, T. (2015). Akuntansi zakat, infak dan sedekah (PSAK 109): Upaya peningkatan transparansi dan akuntabilitas organisasi pengelola zakat (OPZ). Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 6(1), 141. https://doi.org/10.18326/muqtasid.v6i1.141-164 Reni Oktavia, E. S. (2017). Analisis pengaruh penyajian informasi keuangan berbentuk grafik; peranan modalitas informasi manusia, pendekatan eksperimen. Jurnal Ilmiah Administrasi Bisnis dan Inovasi, 1(1), 42–56. https://doi.org/10.25139/jai.v1i1.391 Rini, R. (2016). Penerapan internet financial reporting untuk meningkatkan akuntabilitas organisasi pengelola zakat. Jurnal Akuntansi Multiparadigma, 95, 288–306. https://doi.org/10.18202/jamal.2016.08.7022 Rizkia, R., Arfan, M., & Shabri, M. (2014). Akuntansi untuk membayar zakat maal (Studi para muzakki di kota Sabang). Jurnal Telaah & Riset, 7(1), 29-38. Roziq, A., Sulistiyo, A. B., Shulthoni, M., & Anugerah, E. G. (2021). An escalation model of muzakki’s trust and loyalty towards payment of zakat at baznas Indonesia. Journal of Asian Finance, Economics and Business, 8(3), 551–559. https://doi.org/10.13106/jafeb.2021.vol8.no3.0551 Samargandi, N., Tajularifin, S. M., Ghani, E. K., Aziz, A. A., & Gunardi, A. (2018). 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Analysis of Internal and External Factors Affecting the Liquidity of Sharia Commercial Banks in Indonesia Dwi Putri Lestari; Lina Nugraha Rani
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 4 (2022): Juli-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20224pp559-572

ABSTRAK Studi ini bertujuan untuk menyelidiki perngaruh internal (Dana Pihak Ketiga (DPK), Kualitas Aset, Efisisensi Operasional) dan eksternal (Inflasi, Tingkat suku bunga, kurs) terhadap likuiditas bank umum syariah di indonesia. Data yang dikumpulkan secara tahunan dari 2014-2019 untuk di uji dalam melihat pengaruh menggunakan teknik analisis regresi data panel dengan memanfaatkan Eviews 10. Teknik pengambilan sampel menggunakan purposive sampling dan memperoleh sampel sebanyak 11 Bank Umum Syariah di Indonesia. Berdasarkan uji regresi data panel diperoleh model terpilih yakni random effect dan membuktikan hubungan : DPK dan suku bunga memiliki hubungan positif dan signifikan terhadap likuiditas. inflasi dan kurs memiliki hubungan negatif dan signifikan terhadap likuiditas. kualitas aset dan efisiensi operasional tidak memiliki pengaruh signifikan terhadap likuiditas. Sedangkan dalam pengujian simultan membuktikan secara bersama bahwa faktor internal dan eksternal berpengaruh terhadap likuiditas. Penelitian ini diharapkan dijadikan acuan oleh bank syariah dalam mengelola dananya secara optimal dan menerapkan prinsip kehati-hatian terutama saat menyalurkan pembiayaan kepada nasabah agar tidak terjadi risiko pembiayaanya dan mengakibatkan masalah likuiditas. Kata Kunci: Likuiditas, Dana Pihak Ketiga, Kualitas Aset, Eisiensi Operasioanal, Inflasi, Tingkat Suku Bunga, Kurs. ABSTRACT This study aims to investigate the influence of internal (Third Party Funds (TPF), Asset Quality, Operational Efficiency) and external (Inflation, interest rates, exchange rates) on the liquidity of Islamic commercial banks in Indonesia. Data collected annually from 2014-2019 to be tested to see the effect of using panel data regression analysis techniques by utilizing Eviews 10. The sampling technique used purposive sampling and obtained a sample of 11 Islamic Commercial Banks in Indonesia. Based on the panel data regression test, the selected model is random effect and proves the relationship: TPF and interest rates have a positive and significant relationship to liquidity. inflation and exchange rate have a negative and significant relationship to liquidity. asset quality and operational efficiency have no significant effect on liquidity. Meanwhile, the simultaneous test proves that internal and external factors affect liquidity. This research is expected to be used as a reference by Islamic banks in managing their funds optimally and applying the precautionary principle, especially when distributing financing to customers so that there is no risk of financing and causing liquidity problems. Keywords: Liquidity, Third Party Funds, Asset Quality, Operational Efficiency, Inflation, Interest Rates, Exchange Rates. DAFTAR PUSTAKA Ambarani, L. (2015). Ekonomi moneter. Bogor: In Media. 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.4.1.44-60 Astuti, F. (2016). Pengaruh efisiensi usaha, risiko keuangan dan kepercayaan masyarakat terhadap kemampuan penyaluran pembiayaan pada bank umum syariah di indonesia tahun 2011-2014. Jurnal Ekonomi dan Keuangan Islam, 2(2), 10–20. https://doi.org/10.20885/JEKI.vol2.iss2.art2 Ben Moussa, M. A. (2015). The determinants of bank liquidity: Case of Tunisia. International Journal of Economics and Financial Issues, 5(1), 249–259. Downes, J., & Goodman, J. (1994). Kamus istilah keuangan dan investasi. Jakarta: Elex Media Komputindo. Dwijayanthy, F., & Naomi, P. (2009). Analysis of effect of inflation, bi rate, and exchange rate on bank profitability (period 2003-2007). Jurnal Karisma, 3(2), 87–98. El-Chaarani, H. (2019). Determinants of bank liquidity in the Middle East Region. International Review of Management and Marketing, 9(2), 64–75. http://dx.doi.org/10.32479/irmm.7742 Gayo, A. A., Pirihatni, R., & Armeliza, D. (2022). Faktor – faktor yang mempengaruhi penyaluran kredit pada bank umum di Indonesia. Jurnal Akuntansi Dan Keuangan (JAK), 10(1), 25-38. https://doi.org/10.29103/jak.v10i1.6099 Halwani, H. (2005). Ekonomi internasional & globalisasi ekonomi. Bogor: Ghalia Indonesia. Ichwan, M. C., & Ryandono, M. N. H. (2017). Faktor-faktor yang berpengaruh terhadap likuiditas bank syariah. Jurnal Ekonomi Syariah Teori Dan Terapan, 3(2), 144. https://doi.org/10.20473/vol3iss20162pp144-157 Ismail. (2010). Manajemen perbankan dari teori menuju aplikasi. Jakarta: kencana. Ismail. (2011). Perbankan syariah. Jakarta: Kencana. Ismal, R. (2011). The Indonesian Islamic banking theory and practices. Bekasi: Gramata Publishing. Karim, A. (2007). Ekonomi makro Islam. Jakarta: PT. Raja Grafindo Persada. Karim, A. (2010). Bank Islam: Analisis fiqih dan keuangan. Jakarta: Raja Grafindo Persada. Kartini. (2014). Pengaruh capital adequacy ratio (CAR), non-performing loan (NPL), pertumbuhandana pihak ketiga (DPK), biaya operasional terhadap pendapatan operasional (BOPO) terhadap likuiditas yang diukur dengan loan to deposit ratio pada perusahan perbankan yang tercatat di bursa efek Indonesia. Unisia: Jurnal Ilmu-Ilmu Sosial, 36(81), 148–162. Kasmir. (2014). Manajemen perbankan. Jakarta: PT. Raja Grafindo Persada. Kasmir. (2019). Analisis laporan keuangan. Depok: Rajawali Press. Pohan. (2008). Kebijakan moneter Indonesia: Seberapa jauh kebijakan moneter mewarnai perekonomian Indonesia. Jakarta: Raja Grafindo Persada. Rahmayati, A., & Pertiwi, I. F. (2018). Pengaruh pendapatan asli daerah dan dana perimbangan terhadap indeks pembangunan manusia. Journal of Islamic Finance and Accounting, 3(2), 111–120. https://doi.org/10.22515/jifa.v1i1.1149 Rani, L. N. (2017). Analisis pengaruh faktor eksternal dan internal perbankan terhadap likuiditas perbankan syariah di Indonesia periode januari 2003 – Oktober 2015. Al-Uqud: Journal of Islamic Economics, 1(1), 41. https://doi.org/10.26740/jie.v1n1.p41-58 Rusydiana, A. (2018). Efisiensi terhadap stabilitas bank syariah di Indonesia (Periode Tahun 2013-2017). Inovbiz: Jurnal Inovasi Bisnis, 6(2), 114. https://doi.org/10.35314/inovbiz.v6i2.833 Somantri, Y. F., & Sukmana, W. (2020). Analisis faktor- faktor yang mempengaruhi financing to deposit ratio (FDR) pada bank umum syariah di Indonesia. Berkala Akuntansi Dan Keuangan Indonesia, 4(2), 61. https://doi.org/10.20473/baki.v4i2.18404 Sugiyono, D. (2013). Metode penelitian kuantitatif, kualitatif, dan tindakan. Bandung: Alfabeta. Wangsawidjaja. (2012). Pembiayaan bank syariah. Jakarta: PT Gramedia Pustaka Utama. Yuwono, T. I., & Riyadi, S. (2018). Pengaruh macro dan micro prudential terhadap tingkat bagi hasil deposito mudharabah bank syariah di Indonesia. Perbanas Review, 3(1), 103–104.

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