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  Subjects -> PHILOSOPHY (Total: 762 journals)
Showing 1 - 135 of 135 Journals sorted alphabetically
'Ilu. Revista de Ciencias de las Religiones     Open Access   (Followers: 5)
ACME : Annali della Facoltà di Studi Umanistici dell'Università degli Studi di Milano     Open Access   (Followers: 5)
Aesthetic Investigations     Open Access   (Followers: 3)
African Journal of Business Ethics     Open Access   (Followers: 7)
Agora     Full-text available via subscription   (Followers: 2)
Agora: papeles de Filosofía     Full-text available via subscription   (Followers: 1)
Ahkam : Jurnal Ilmu Syariah     Open Access   (Followers: 1)
Aisthema, International Journal     Open Access   (Followers: 2)
Aisthesis     Open Access   (Followers: 5)
Aisthesis : Pratiche, Linguaggi e Saperi dell’Estetico     Open Access  
Ajatus : Suomen Filosofisen Yhdistyksen vuosikirja     Open Access   (Followers: 1)
AJIS : Academic Journal of Islamic Studies     Open Access  
al-Afkar : Journal For Islamic Studies     Open Access  
Al-Banjari : Jurnal Ilmiah Ilmu-Ilmu Keislaman     Open Access   (Followers: 1)
Al-Fikra     Open Access   (Followers: 1)
Al-Jami'ah : Journal of Islamic Studies     Open Access   (Followers: 5)
AL-Qadissiya Magzine for Human Sciences     Open Access  
Al-Tijary : Jurnal Ekonomi dan Bisnis Islam     Open Access   (Followers: 1)
Al-Ulum     Open Access   (Followers: 1)
Albertus Magnus     Open Access  
Alpha (Osorno)     Open Access  
Alter : Revue de phénoménologie     Open Access   (Followers: 1)
American Journal of Semiotics     Full-text available via subscription   (Followers: 4)
American Journal of Theology & Philosophy     Full-text available via subscription   (Followers: 40)
American Society for Aesthetics Graduate E-journal     Open Access   (Followers: 4)
An-Nisbah : Jurnal Ekonomi Syariah     Open Access   (Followers: 1)
Anais de Filosofia Clássica     Open Access  
Anais Eletrônicos do Congresso Epistemologias do Sul     Open Access  
Anales de la Cátedra Francisco Suárez     Open Access  
Anales del Seminario de Historia de la Filosofía     Open Access  
Análisis     Open Access  
Análisis : Revista de investigación filosófica     Open Access  
Analítica     Open Access   (Followers: 7)
Analysis     Hybrid Journal   (Followers: 34)
Analytic Philosophy     Hybrid Journal   (Followers: 18)
Analytica : Revista de Filosofia     Open Access  
Ancient Philosophy     Full-text available via subscription   (Followers: 13)
Ancient Philosophy Today     Hybrid Journal  
Andrews University Seminary Student Journal     Open Access  
ANFUSINA : Journal of Psychology     Open Access   (Followers: 1)
Angewandte Philosophie / Applied Philosophy     Hybrid Journal   (Followers: 2)
Annales Universitatis Mariae Curie-Sklodowska, sectio I – Philosophia-Sociologia     Open Access  
Annals in Social Responsibility     Full-text available via subscription  
Annals of the University of Bucharest : Philosophy Series     Open Access  
Annuaire du Collège de France     Open Access   (Followers: 6)
Anthropological Measurements of Philosophical Research     Open Access   (Followers: 1)
Anuari de la Societat Catalana de Filosofia     Open Access  
Anuario Filosófico     Full-text available via subscription  
Appareil     Open Access  
Apuntes Universitarios     Open Access   (Followers: 1)
Araucaria. Revista Iberoamericana de Filosofía, Política y Humanidades     Open Access  
Areté : Revista de Filosofia     Open Access  
Argos     Open Access   (Followers: 1)
Argumentos - Revista de Filosofia     Open Access  
Assuming Gender     Open Access   (Followers: 16)
Astérion     Open Access  
Astrolabio     Open Access  
At-Tabsyir : Jurnal Komunikasi Penyiaran Islam     Open Access  
At-Taqaddum     Open Access  
At-Turats     Open Access  
Attarbiyah : Journal of Islamic Culture and Education     Open Access   (Followers: 2)
Augustinian Studies     Full-text available via subscription   (Followers: 3)
Augustiniana     Full-text available via subscription   (Followers: 2)
Augustinianum     Full-text available via subscription   (Followers: 1)
Aurora : papeles del Seminario María Zambrano     Open Access  
Auslegung : A Journal of Philosophy     Open Access  
Australasian Catholic Record, The     Full-text available via subscription   (Followers: 5)
Australasian Journal of Philosophy     Hybrid Journal   (Followers: 56)
Australasian Philosophical Review     Full-text available via subscription  
Australian Humanist, The     Full-text available via subscription   (Followers: 3)
Australian Journal of Parapsychology     Full-text available via subscription   (Followers: 2)
Axiomathes     Hybrid Journal   (Followers: 6)
Bajo Palabra     Open Access  
Balkan Journal of Philosophy     Full-text available via subscription   (Followers: 1)
BELAJEA : Jurnal Pendidikan Islam     Open Access  
Bergsoniana     Open Access  
Between the Species     Open Access   (Followers: 2)
Bijdragen     Full-text available via subscription   (Followers: 3)
Bioethica     Open Access   (Followers: 1)
Bioethics Research Notes     Full-text available via subscription   (Followers: 15)
BioéthiqueOnline     Open Access   (Followers: 1)
Biology and Philosophy     Hybrid Journal   (Followers: 18)
BMC Medical Ethics     Open Access   (Followers: 19)
Bochumer Philosophisches Jahrbuch für Antike und Mittelalter     Hybrid Journal   (Followers: 4)
Bohemistyka     Open Access  
British Journal for the History of Philosophy     Hybrid Journal   (Followers: 40)
British Journal for the Philosophy of Science     Hybrid Journal   (Followers: 39)
British Journal of Aesthetics     Hybrid Journal   (Followers: 21)
British Journal of Music Therapy     Hybrid Journal   (Followers: 8)
Bulletin d'Analyse Phénoménologique     Open Access   (Followers: 1)
Bulletin de Philosophie Medievale     Full-text available via subscription   (Followers: 3)
Bulletin of Symbolic Logic     Full-text available via subscription   (Followers: 4)
Bulletin of Yaroslav Mudryi NLU : Series : Philosophy, philosophy of law, political science, sociology     Open Access  
Business and Professional Ethics Journal     Full-text available via subscription   (Followers: 4)
Business Ethics Quarterly     Full-text available via subscription   (Followers: 18)
C@hiers du CRHIDI     Open Access  
Cadernos Benjaminianos     Open Access  
Cadernos de Ética e Filosofia Política     Open Access  
Cadernos de Filosofia Alemã : Crítica e Modernidade     Open Access  
Cadernos do PET Filosofia     Open Access  
Cadernos Espinosanos     Open Access  
Cahiers de Philosophie de l’Université de Caen     Open Access  
Cahiers Droit, Sciences & Technologies     Open Access   (Followers: 1)
Cakrawala : Jurnal Studi Islam     Open Access  
Canadian Journal of Bioethics     Open Access  
Canadian Journal of Philosophy     Full-text available via subscription   (Followers: 25)
Chiasmi International     Full-text available via subscription  
Childhood & Philosophy     Open Access   (Followers: 9)
Chôra : Revue d’Études Anciennes et Médiévales - philosophie, théologie, sciences     Full-text available via subscription   (Followers: 2)
Christian Journal for Global Health     Open Access   (Followers: 1)
Chromatikon     Full-text available via subscription  
Church Heritage     Full-text available via subscription   (Followers: 4)
Ciência & Trópico     Open Access  
Cinta de Moebio     Open Access  
Circe de clásicos y modernos     Open Access  
Civitas Augustiniana     Open Access  
Clareira - Revista de Filosofia da Região Amazônica     Open Access  
Claridades : Revista de Filosofía     Open Access  
Clotho     Open Access   (Followers: 1)
Cognitio : Revista de Filosofia     Open Access  
Collingwood and British Idealism Studies     Full-text available via subscription  
Colombia Forense     Open Access  
Comparative and Continental Philosophy     Hybrid Journal   (Followers: 9)
Comparative Philosophy     Open Access   (Followers: 12)
Conciencia     Open Access  
Constellations     Hybrid Journal   (Followers: 26)
Contagion : Journal of Violence, Mimesis, and Culture     Full-text available via subscription   (Followers: 6)
Contemporary Chinese Thought     Full-text available via subscription   (Followers: 6)
Contemporary Political Theory     Hybrid Journal   (Followers: 52)
Contemporary Pragmatism     Hybrid Journal   (Followers: 5)
Continental Philosophy Review     Partially Free   (Followers: 24)
Contrastes. Revista Internacional de Filosofía     Open Access  
Contributions to the History of Concepts     Full-text available via subscription   (Followers: 7)
Controvérsia     Open Access  
Convivium : Revista de Filosophia     Open Access  
Correspondences : Journal for the Study of Esotericism     Open Access  
CoSMo | Comparative Studies in Modernism     Open Access   (Followers: 1)
Cosmos and History : The Journal of Natural and Social Philosophy     Open Access   (Followers: 6)
CR : The New Centennial Review     Full-text available via subscription   (Followers: 3)
Cracow Indological Studies     Open Access  
Creativity Studies     Open Access   (Followers: 5)
Critical Horizons     Hybrid Journal   (Followers: 5)
Croatian Journal of Philosophy     Full-text available via subscription   (Followers: 1)
Cuadernos de Filosofía     Open Access  
Cuadernos de Filosofía Latinoamericana     Open Access  
Cuadernos de pensamiento     Open Access   (Followers: 3)
Cultura : International Journal of Philosophy of Culture and Axiology     Open Access   (Followers: 2)
Cultural-Historical Psychology     Open Access   (Followers: 4)
Culture and Dialogue     Hybrid Journal   (Followers: 1)
Cuyo Anuario de Filosofía Argentina y Americana     Open Access  
Daimon Revista Internacional de Filosofía     Open Access  
Dalogue and Universalism     Full-text available via subscription  
Danish Yearbook of Philosophy     Full-text available via subscription  
Dao : A Journal of Comparative Philosophy     Hybrid Journal   (Followers: 9)
Design Philosophy Papers     Full-text available via subscription   (Followers: 11)
Deutsche Vierteljahrsschrift für Literaturwissenschaft und Geistesgeschichte     Hybrid Journal  
Diagonal : Zeitschrift der Universität Siegen     Hybrid Journal  
Diakrisis Yearbook of Theology and Philosophy     Open Access  
Dialectic : A scholarly journal of thought leadership, education and practice in the discipline of visual communication design     Open Access   (Followers: 1)
Dialektiké     Open Access  
Dialogue Canadian Philosophical Review/Revue canadienne de philosophie     Full-text available via subscription   (Followers: 6)
Diánoia     Open Access   (Followers: 1)
Dianoia     Open Access  
Diferencia(s)     Open Access  
Dimas : Jurnal Pemikiran Agama untuk Pemberdayaan     Open Access  
Diogenes     Hybrid Journal   (Followers: 8)
Dios y el Hombre     Open Access  
Discurso     Open Access  
Discusiones Filosóficas     Open Access  
Disputatio     Open Access  
Doctor virtualis     Open Access  
Doxa : Cuadernos de Filosofía del Derecho     Open Access  
Economica : Jurnal Ekonomi Islam     Open Access   (Followers: 1)
Edukasi : Jurnal Pendidikan Islam     Open Access  
Eidos     Open Access  
Ekstasis : Revista de Hermenêutica e Fenomenologia     Open Access   (Followers: 1)
El Banquete de los Dioses     Open Access  
Eleutheria     Open Access   (Followers: 1)
Elpis - Czasopismo Teologiczne Katedry Teologii Prawosławnej Uniwersytetu w Białymstoku     Open Access  
Empedocles : European Journal for the Philosophy of Communication     Hybrid Journal   (Followers: 2)
En Líneas Generales     Open Access  
Endeavour     Hybrid Journal   (Followers: 5)
Endowment Studies     Hybrid Journal  
Enrahonar : An International Journal of Theoretical and Practical Reason     Open Access  
Entelekya Logico-Metaphysical Review     Open Access  
Environmental Ethics     Hybrid Journal   (Followers: 12)
Episteme     Hybrid Journal   (Followers: 14)
Epistemología e Historia de la Ciencia     Open Access  
Epistemology & Philosophy of Science     Open Access   (Followers: 5)
Epoché : A Journal for the History of Philosophy     Full-text available via subscription   (Followers: 3)
Erasmus Studies     Hybrid Journal   (Followers: 2)
Erkenntnis     Hybrid Journal   (Followers: 29)
Escritos     Open Access  
Essays in Philosophy     Open Access   (Followers: 6)
Estudios de Filosofía     Open Access  
Estudios de Filosofía     Open Access  
Estudios de Filosofía Práctica e Historia de las Ideas     Open Access  
Estudios Nietzsche     Open Access  
Estudos Bíblicos     Open Access   (Followers: 7)
Estudos Nietzsche     Open Access  

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Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business)
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2442-6563 - ISSN (Online) 2527-3027
Published by Universitas Airlangga Homepage  [54 journals]
  • Back Matter

    • Authors: Sylva Alif Rusmita
      PubDate: 2022-06-30
      DOI: 10.20473/jebis.v8i1.37117
      Issue No: Vol. 8, No. 1 (2022)
       
  • DETERMINANTS OF INTENTION TO DONATE ON SHARE WAQF: THE CASE OF MUSLIM
           WORKERS IN JAKARTA

    • Authors: Nashrudin Ismail, Tatik Maryanti
      Pages: 1 - 17
      Abstract: This research aims to analyze the factors influencing the intention to donate shares waqf of Indonesian Muslim employees, using an extended theory of planned behavior and adding knowledge of share waqf, trust in nazhir, and religiosity as the variables. This research is expected to enrich the literature regarding the intention to donate shares waqf and can be used to increase the collection of shares waqf in the future. This study uses a quantitative method to see the factors that affect the intention to donate shares among Muslim employees. The data obtained through online surveys of Muslim employees in Jakarta will be analyzed using SEM-PLS. The findings of this study indicate that four variables: attitude, perceived behavior control, trust, and religiosity, have no positive influence on people's intentions to donate shares waqf. While two other variables, subjective norm, and knowledge, can be proved to positively influence the intention to donate shares waqf. Because waqif characteristics and behaviors are important, this research can be used to create a more effective campaign framework for waqf, which is expected to increase people's intention to donate on share waqf. This research is expected to contribute to at least three elements of waqf: knowing factors of the intention to donate on share waqf, improving people's knowledge of share waqf, and increasing the potentiality to grow share waqf in Indonesia.
      PubDate: 2022-06-30
      DOI: 10.20473/jebis.v8i1.28654
      Issue No: Vol. 8, No. 1 (2022)
       
  • THE MODERATION ROLE OF GENDER ON THE FINANCIAL PERFORMANCE OF BAITUT
           TAMWIL MUHAMMADIYAH IN INDONESIA

    • Authors: Usamah Usamah
      Pages: 18 - 31
      Abstract: Analyzing the profitability performance of Baitut Tamwil Muhammadiyah (BTM) in Central Java, Indonesia, is the purpose of this study to obtain certainty about the effect of the independent variable on the dependent variable from the data coverage period 2015-2019 using multiple regression analysis. The result indicated that two independentvariables, capital adequacy ratio (CAR) and operating expenses and operating income (BOPO), have relationships with profitability performance except for financial to deposit ratio (FDR) and non-performing finance (NPF). As for moderation variable genders, only the BOPO variable affects ROA significantly. Whereas the FDR, CAR, and NPFvariables are insignificant to the ROA variable. The results of this study are valuable for academics, BTM, and other stakeholders. The results of this study imply that BTM should pay more attention to the role of female managers who benefit BTM in their operational activities. From these results, the authors fill in the limited literature on the role of female managers in BTM in Central Java which has been around for a long time but has not received adequate attention. Due to the limited portion of the role of BTM managers and information on their achievements. This study produces relatively significant implications for BTM to give more roles for women to become managers in BTM for BTM progress.
      PubDate: 2022-06-30
      DOI: 10.20473/jebis.v8i1.28935
      Issue No: Vol. 8, No. 1 (2022)
       
  • THE FINANCIAL INCLUSION OF ISLAMIC BANKING FOR LOW-INCOME COMMUNITIES:
           CASE STUDY IN WEST SUMATERA

    • Authors: Neng Kamarni, Hefrizal Handra, Muslich Anshori
      Pages: 32 - 53
      Abstract: This study aims to analyze the prospects and perspectives of low-income people in West Sumatra on financial inclusion in Islamic banking. Also, this study analyzesvarious factors that determine Islamic banking's financial inclusion and assesses the level of public expectations of the financial inclusion of Islamic banks in West Sumatra. This study applies descriptive quantitative research with primary data. Statistical toolssuch as Mann-Whitney Rank Sum U-test, Kruskal Wallis test, weighted arithmetical mean, chi-square test, and one-way ANOVA are used to reach the research's objectives. As a result, gender, age, marital status, monthly income, type of work, and status in the household are not significantly related to the level of customer expectations of financial inclusion. However, there is a significant relationship between the level of education and type of bank with the level of customer expectations of financial inclusion. The study results illustrate that low-income people in West Sumatra are familiar with Islamic banking, but many of them have not chosen to have an account in Islamic banking. The fatwa of the Council of Ulama Indonesia (MUI) and the Islamic banking system are not fully understood by the people of West Sumatra, the majority of whom are Muslims. A bank account selection is based on ease of reach and location. However, the public's view of Islamic banks is very high, as can be seen from people's expectations that Islamic banks provide a high sense of justice and comfort.
      PubDate: 2022-06-30
      DOI: 10.20473/jebis.v8i1.30449
      Issue No: Vol. 8, No. 1 (2022)
       
  • NON-MUSLIM PERCEPTION OF ISLAMIC BANK: IS RELIGIOSITY MORE IMPORTANT THAN
           LOCATION, PROMOTION, & PRODUCTS

    • Authors: M. Fuad Hadziq, Nina Ismiyanti
      Pages: 54 - 68
      Abstract: From a societal perspective, religion is one variable that contributes to economic growth. Islamic banks' brand image remained limited to Muslims, not to other consumers worldwide. Therefore, the point of this study is to examine the impact of religiosity on non-Muslims' perceptions of Islamic banks when compared to internal characteristics such as location, advertising, and product. This research applies a quantitative approach, analyzing numerical data from non-Muslim community demographic descriptions. The causal and contributory relationships between variables are estimated. This research employed a route analysis approach—a questionnaire with a Likert scale was utilized in conjunction with in-depth interviews. The sample was selected from Palangka Raya, Central Kalimantan, a multi-ethnic, multi-cultural, and primarily multi-religious city with 370 non-Muslims. The analysis method used path analysis that helped by SPSS 17.0. The sample was selected using a mix of area sampling and convenience sampling. The findings indicated that religion had little influence and made a negligible contribution to non-Muslims' perceptions of Islamic banking. The marketing mix elements of location, promotion, and product have a more significant effect on how Islamic banks are perceived. Islamic banks are not widely perceived as being exclusively for Muslims. Religious considerations are not the primary element in choosing a bank. Non-Muslims are typical sensible buyers.
      PubDate: 2022-06-30
      DOI: 10.20473/jebis.v8i1.30799
      Issue No: Vol. 8, No. 1 (2022)
       
  • HOW RELIGIOSITY, KNOWLEDGE, AND CHARACTERISTICS OF MUZAKKI AFFECT ZAKAT
           COMPLIANCE

    • Authors: Ach yasin, rachma indrarini, sri Abidah Suryaningsih
      Pages: 69 - 81
      Abstract: Several things affect the achievement of targets, such as internal and external factors of the zakat management organization. The level of compliance with paying zakat is one of the external factors that can affect the receipt of zakat. So, this research will examine indicators that affect the level of compliance to pay zakat in Indonesia, using religiosity, knowledge, and characteristics of muzakki. The approach in this research is a quantitative approach with probit regression. This research collects 200 respondents as samples from Muslim-majority areas, such as East Java, Yogyakarta, Central Java, and South Sulawesi. It is hoped that this research will find indicators that can influence the level of muzakki compliance in paying zakat. The probit regression results, of all the variables used, there are two significant variables, namely religiosity and knowledge. Meanwhile, demographic variables such as age, income, education, marital status, and gender are insignificant because some people who pay zakat are not based on whether they have reached nishab. They always set aside 2.5% of their income for zakat after payday. The statement reinforces other evidence that people who pay zakat in Indonesia are more driven by factors of faith and trust. Theoretically, this study offers a new research model to explain muzakki compliance in paying zakat. Empirically, this research contributes to zakat managers' focus programs on increasing religiosity and knowledge of muzakki.
      PubDate: 2022-06-30
      DOI: 10.20473/jebis.v8i1.31147
      Issue No: Vol. 8, No. 1 (2022)
       
  • ENVIRONMENTAL PERFORMANCE ENCOURAGES RETURN INVESTMENT IN CONSUMPTION
           COMPANIES: CASE ISLAMIC STOCK INDONESIA (2016-2020)

    • Authors: ihda fransiska khoirotun nisa, Sylva Alif Rusmitab, Erina Sudaryati
      Pages: 82 - 95
      Abstract: As khalifah (leader), human beings are supposed to guard the earth. In this modern era, one way to do it can be by supporting the companies that maintain their environmental performance. As Muslims invest in Islamic indexes, they can take care of the earth at the same time. Therefore, this study aims to examine the behavior of investors in the environmental performance of companies listed in the Islamic index. The dependent variables are stock return, and the independent are market value added (MVA), PROPER value, and return on equity (ROE). The sample of this study is consumption companies registered with Indonesia Islamic Stock Index (ISSI) from2016 to 2020. There are 90 observational data in this study. Using the multiple regression analysis techniques, this study confirms that there is a significant positive effect of the PROPER and ROE on stock returns. At the same time, the MAV has no significant positive effect on stock returns. Many other variables should be investigated further regarding their effect on stock return in consumer goodscompanies, such as NPM, ROA, and DER. Investors may consider index PROPER as the benchmark for investment in Islamic stock. There is a high potential return based on environmental performance. If the company's PROPER value is good, then there is also an indication of a high investment return.
      PubDate: 2022-06-30
      DOI: 10.20473/jebis.v8i1.31277
      Issue No: Vol. 8, No. 1 (2022)
       
  • THE SPIN-OFF EFFECTIVENESS OF SHARIA INSURANCE IN INDONESIA: ANALYZING THE
           EFFICIENCY AND THE CRITERIA

    • Authors: Erny Arianty, Abdul Ghoni
      Pages: 96 - 120
      Abstract: This research aims to determine the effectiveness of the spin-off implementation in Indonesia by comparing the efficiency of the full-pledge sharia insurance industry with the Sharia Business Unit (SBU) and analyzing the spin-off criteria. The method used is the mixing method. The quantitative method-Data Envelopment Analysis (DEA) in measuring efficiency and descriptive qualitative by conducting interviews with informants from the insurance shariah industry, AASI, OJK, and BKF for spin-off criteria analysis. . The data used is the input data being assets, operating expenses, while the output data is profit and operating income. Efficiency on profit for SBU is higher than full-pledged companies. Efficiency on revenue is slightly different where the efficiency values of full-pledge companies are not entirely at the bottom. Related to spin-off criteria, the SBU industry has not achieved the number of tabarru funds and participant investment of 50% of the parent fund. Based on these facts, the effectiveness of the spin-off implementation has not been realized optimally. This is because the objectives of increasing efficiency and growing the number of industries have not been achieved. The factors that support the realization of effectiveness are leadership commitment, financial management strategies, professional human resources, the role of government and regulatory bodies
      PubDate: 2022-06-30
      DOI: 10.20473/jebis.v8i1.31800
      Issue No: Vol. 8, No. 1 (2022)
       
  • INTERNAL AND EXTERNAL FACTORS AFFECTING ISLAMIC BANKS PERFORMANCE IN
           NIGERIA

    • Authors: Aishatu Usman Muhammad
      Pages: 121 - 133
      Abstract: The purpose of the paper is to analyze the internal and external factors affecting the performance of Islamic banking in Nigeria. The study is quantitative research that applies the generalized least square (GLS) regression to measure the effect of independent variables on the dependent variables. Data is generated from the published financial statements of the bank from the year of inception, 2012 to 2020. The dependent variables used to measure the performance are return on assets (ROA) and return on equity (ROE). The independent internal variables are measured using the financial deposit ratio (FDR) and operational efficiency ratio (OER), while the external factors are measured using gross domestic product (GDP) and inflation. The findings for the internal factors show that FDR has a positive and significant effect on performance, indicating the availability of liquidity when required by depositors. OER also showed a significant positive effect on ROA and ROE, meaning that high operational efficiency can increase efficiency and performance. Meanwhile, external factors, GDP, show a significant negative effect on performance, implying that an increase in GDP per person will increase population, decreasing real GDP. More so, inflation also showed a negative and significant effect on performance, which implies that when there is inflation, the Central Bank increases the interest rate to slow down the inflation rate. However, interest is not permissible in an Islamic bank's operation, hence not affecting its performance.
      PubDate: 2022-06-30
      DOI: 10.20473/jebis.v8i1.34670
      Issue No: Vol. 8, No. 1 (2022)
       
  • ZAKAT, INFAQ, SADAQAH ON MUSTAHIK INCOME TO REALIZE NO POVERTY IN
           INDONESIAN ZAKAT INSTITUTION

    • Authors: M Jaenudin, Sri Herianingrum
      Pages: 134 - 152
      Abstract: The issue of poverty has become a part of Sustainable Development Goals (SDGs). Islam believes poverty must be sought and given concrete solutions through philanthropic instruments such as zakat, infaq, and sadaqah (ZIS). However, ZIS management will be more optimal if implemented by the Amil Zakat Institution or Lembaga Amil Zakat(LAZ). Thus, this research aims to determine the role of ZIS on mustahik's income for realizing SDGs at the Indonesian zakat institution. The research uses a quantitative method with a comparative approach. The Wilcoxontest will test the data using a different test between mustahik's income before and after being given ZIS funds. In addition, this study also uses several SDGs' indicator metadata, measured through the mustahik's income. Respondents from this research study were mustahik of the ZIS funds provided by Lembaga Manajemen Infaq (LMI), a zakat institution, with a total of 355 respondents spread across the provinces of East Java, South Sumatra, Riau Islands, and South Kalimantan. The results show a difference in the income of LMI mustahik before and after being given ZIS funds. If viewed from the SDGs' indicator metadata perspective, the distribution and utilization of ZISbecome essential in realizing no poverty. The existence of LAZ has an essential role in supporting the SDGs, especially in the equitable distribution of income, and can be an instrument in alleviating poverty. However, suggestions for future research are the need for an approach other than income and also need to be measured using metadata other than the SDGs indicator no poverty.
      PubDate: 2022-06-30
      DOI: 10.20473/jebis.v8i1.36360
      Issue No: Vol. 8, No. 1 (2022)
       
 
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