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  Subjects -> PHILOSOPHY (Total: 762 journals)
Showing 1 - 135 of 135 Journals sorted by number of followers
Philosophical Review     Full-text available via subscription   (Followers: 70)
Ethics     Full-text available via subscription   (Followers: 69)
European Journal of Philosophy     Hybrid Journal   (Followers: 66)
Journal of Political Philosophy     Hybrid Journal   (Followers: 65)
Mind     Hybrid Journal   (Followers: 62)
Australasian Journal of Philosophy     Hybrid Journal   (Followers: 57)
Philosophy & Public Affairs     Hybrid Journal   (Followers: 57)
Contemporary Political Theory     Hybrid Journal   (Followers: 52)
Nous     Hybrid Journal   (Followers: 51)
International Journal for Philosophy of Religion     Hybrid Journal   (Followers: 51)
Journal of the History of Philosophy     Full-text available via subscription   (Followers: 46)
Philosophical Quarterly     Hybrid Journal   (Followers: 46)
Journal of Applied Philosophy     Hybrid Journal   (Followers: 43)
American Journal of Theology & Philosophy     Full-text available via subscription   (Followers: 41)
British Journal for the History of Philosophy     Hybrid Journal   (Followers: 41)
British Journal for the Philosophy of Science     Hybrid Journal   (Followers: 40)
Analysis     Hybrid Journal   (Followers: 36)
Journal of Moral Philosophy     Hybrid Journal   (Followers: 36)
Philosophy and Phenomenological Research     Hybrid Journal   (Followers: 35)
Philosophy of Science     Full-text available via subscription   (Followers: 33)
Journal of Medical Ethics     Partially Free   (Followers: 32)
Philosophy and Literature     Full-text available via subscription   (Followers: 30)
Erkenntnis     Hybrid Journal   (Followers: 30)
Journal of Social Philosophy     Hybrid Journal   (Followers: 27)
Journal of Ethics & Social Philosophy     Open Access   (Followers: 27)
Inquiry : An Interdisciplinary Journal of Philosophy     Hybrid Journal   (Followers: 27)
Constellations     Hybrid Journal   (Followers: 26)
Continental Philosophy Review     Partially Free   (Followers: 25)
Canadian Journal of Philosophy     Full-text available via subscription   (Followers: 25)
Social Philosophy and Policy     Full-text available via subscription   (Followers: 25)
Ethical Theory and Moral Practice     Hybrid Journal   (Followers: 24)
Journal of Law, Medicine & Ethics     Hybrid Journal   (Followers: 23)
Philosophical Studies     Hybrid Journal   (Followers: 22)
Philosophy & Social Criticism     Hybrid Journal   (Followers: 22)
Linguistics and Philosophy     Hybrid Journal   (Followers: 22)
British Journal of Aesthetics     Hybrid Journal   (Followers: 22)
The Heythrop Journal     Hybrid Journal   (Followers: 21)
Philosophy and Rhetoric     Full-text available via subscription   (Followers: 20)
BMC Medical Ethics     Open Access   (Followers: 19)
Philosophy Compass     Hybrid Journal   (Followers: 19)
Biology and Philosophy     Hybrid Journal   (Followers: 18)
Journal of Medical Ethics and History of Medicine     Open Access   (Followers: 18)
Philosophers' Imprint     Open Access   (Followers: 17)
Philosophy     Full-text available via subscription   (Followers: 17)
Jurisprudence     Hybrid Journal   (Followers: 17)
Assuming Gender     Open Access   (Followers: 16)
Mouseion: Journal of the Classical Association of Canada     Full-text available via subscription   (Followers: 16)
Pragmatics & Cognition     Hybrid Journal   (Followers: 16)
Journal of the Philosophy of History     Hybrid Journal   (Followers: 15)
Philosophy East and West     Full-text available via subscription   (Followers: 15)
International Studies in the Philosophy of Science     Hybrid Journal   (Followers: 15)
Bioethics Research Notes     Full-text available via subscription   (Followers: 15)
Journal of Media Ethics : Exploring Questions of Media Morality     Hybrid Journal   (Followers: 14)
Episteme     Hybrid Journal   (Followers: 14)
Midwest Studies In Philosophy     Hybrid Journal   (Followers: 14)
Philosophy & Technology     Hybrid Journal   (Followers: 13)
Phronesis : A journal for Ancient Philosophy     Hybrid Journal   (Followers: 13)
Social Epistemology: A Journal of Knowledge, Culture and Policy     Hybrid Journal   (Followers: 13)
Review of Philosophy and Psychology     Hybrid Journal   (Followers: 13)
Ethical Perspectives     Full-text available via subscription   (Followers: 12)
Pragmatics and Society     Hybrid Journal   (Followers: 12)
Reformed Theological Review, The     Full-text available via subscription   (Followers: 12)
Journal of Global Ethics     Hybrid Journal   (Followers: 12)
Philosophy of Photography     Hybrid Journal   (Followers: 11)
Journal of Chinese Philosophy     Hybrid Journal   (Followers: 11)
Utilitas     Hybrid Journal   (Followers: 11)
Open Journal of Philosophy     Open Access   (Followers: 11)
Journal of Indian Philosophy     Hybrid Journal   (Followers: 11)
Philosophy, Psychiatry, & Psychology     Full-text available via subscription   (Followers: 11)
Polis : The Journal of the Society for Greek Political Thought     Hybrid Journal   (Followers: 10)
Kennedy Institute of Ethics Journal     Full-text available via subscription   (Followers: 10)
Estudos Bíblicos     Open Access   (Followers: 10)
Metaphor and Symbol     Hybrid Journal   (Followers: 10)
Pacific Philosophical Quarterly     Hybrid Journal   (Followers: 10)
Dao : A Journal of Comparative Philosophy     Hybrid Journal   (Followers: 10)
Philosophical Transactions of the Royal Society A: Mathematical, Physical and Engineering Sciences     Full-text available via subscription   (Followers: 9)
HTS Theological Studies     Open Access   (Followers: 9)
Film-Philosophy Journal     Open Access   (Followers: 9)
Journal of Philosophical Logic     Hybrid Journal   (Followers: 9)
Myth & Symbol     Hybrid Journal   (Followers: 9)
Journal of the Gilded Age and Progressive Era     Full-text available via subscription   (Followers: 9)
Philosophical Books     Hybrid Journal   (Followers: 8)
Philosophia     Hybrid Journal   (Followers: 8)
Research in Phenomenology     Hybrid Journal   (Followers: 8)
Diogenes     Hybrid Journal   (Followers: 8)
Philosophical Perspectives     Hybrid Journal   (Followers: 8)
African Journal of Business Ethics     Open Access   (Followers: 7)
Medicine, Health Care and Philosophy     Hybrid Journal   (Followers: 7)
International Journal of Philosophical Studies     Hybrid Journal   (Followers: 7)
Philosophical Issues     Hybrid Journal   (Followers: 7)
Nordic Journal of Aesthetics     Open Access   (Followers: 7)
SubStance     Full-text available via subscription   (Followers: 7)
Contributions to the History of Concepts     Full-text available via subscription   (Followers: 7)
Metaphilosophy     Hybrid Journal   (Followers: 7)
Think     Full-text available via subscription   (Followers: 6)
Contagion : Journal of Violence, Mimesis, and Culture     Full-text available via subscription   (Followers: 6)
Contemporary Chinese Thought     Full-text available via subscription   (Followers: 6)
History and Philosophy of Logic     Hybrid Journal   (Followers: 6)
Philosophical Investigations     Hybrid Journal   (Followers: 6)
Philosophical Magazine Letters     Hybrid Journal   (Followers: 6)
Philosophical Explorations: An International Journal for the Philosophy of Mind and Action     Hybrid Journal   (Followers: 6)
Journal of Speculative Philosophy     Full-text available via subscription   (Followers: 6)
Axiomathes     Hybrid Journal   (Followers: 6)
Zeitschrift für philosophische Forschung     Full-text available via subscription   (Followers: 6)
Dialogue Canadian Philosophical Review/Revue canadienne de philosophie     Full-text available via subscription   (Followers: 6)
The Southern Journal of Philosophy     Hybrid Journal   (Followers: 6)
Journal of Nietzsche Studies     Full-text available via subscription   (Followers: 5)
Aisthesis     Open Access   (Followers: 5)
Endeavour     Hybrid Journal   (Followers: 5)
Journal of Empirical Research on Human Research Ethics     Full-text available via subscription   (Followers: 5)
Philosophical Papers     Hybrid Journal   (Followers: 5)
Journal of Critical Realism     Hybrid Journal   (Followers: 5)
Critical Horizons     Hybrid Journal   (Followers: 5)
Zeitschrift für Religions- und Geistesgeschichte     Hybrid Journal   (Followers: 5)
Australasian Catholic Record, The     Full-text available via subscription   (Followers: 5)
International Journal of the Platonic Tradition     Open Access   (Followers: 5)
Review of Contemporary Philosophy     Full-text available via subscription   (Followers: 5)
Hume Studies     Full-text available via subscription   (Followers: 4)
Bochumer Philosophisches Jahrbuch für Antike und Mittelalter     Hybrid Journal   (Followers: 4)
Franciscan Studies     Full-text available via subscription   (Followers: 4)
Church Heritage     Full-text available via subscription   (Followers: 4)
Philosophy in Review     Open Access   (Followers: 4)
National Catholic Bioethics Quarterly     Hybrid Journal   (Followers: 4)
South African Journal of Philosophy = Suid-Afrikaanse Tydskrif vir Wysbegeerte     Hybrid Journal   (Followers: 4)
Journal of Theoretical & Philosophical Psychology     Full-text available via subscription   (Followers: 4)
Royal Institute of Philosophy Supplements     Full-text available via subscription   (Followers: 4)
Transactions of the Charles S. Peirce Society     Full-text available via subscription   (Followers: 4)
The Philosophical Forum     Hybrid Journal   (Followers: 4)
Australian Humanist, The     Full-text available via subscription   (Followers: 3)
Journal of Religion and Business Ethics     Open Access   (Followers: 3)
Studia Logica     Hybrid Journal   (Followers: 3)
Utopian Studies     Full-text available via subscription   (Followers: 3)
Recherches de Théologie et Philosophie Médiévales     Full-text available via subscription   (Followers: 3)
Topoi     Hybrid Journal   (Followers: 3)
Russell : the Journal of Bertrand Russell Studies     Full-text available via subscription   (Followers: 3)
Studies in Philology     Full-text available via subscription   (Followers: 3)
CR : The New Centennial Review     Full-text available via subscription   (Followers: 3)
Kantian Review     Full-text available via subscription   (Followers: 3)
Bulletin de Philosophie Medievale     Full-text available via subscription   (Followers: 3)
The Pluralist     Full-text available via subscription   (Followers: 3)
Bijdragen     Full-text available via subscription   (Followers: 3)
Socioaffective Neuroscience and Psychology     Open Access   (Followers: 2)
International Journal for the Study of Skepticism     Hybrid Journal   (Followers: 2)
International Journal of Žižek Studies     Open Access   (Followers: 2)
Erasmus Studies     Hybrid Journal   (Followers: 2)
Horizonte : Revista de Estudos de Teologia e Ciências da Religião     Open Access   (Followers: 2)
Cultura : International Journal of Philosophy of Culture and Axiology     Open Access   (Followers: 2)
Empedocles : European Journal for the Philosophy of Communication     Hybrid Journal   (Followers: 2)
Between the Species     Open Access   (Followers: 2)
Journal of Friends of Lutheran Archives     Full-text available via subscription   (Followers: 2)
Journal of Scottish Philosophy     Hybrid Journal   (Followers: 2)
Poiesis & Praxis : International Journal of Technology Assessment and Ethics of Science     Open Access   (Followers: 2)
Journal of Aesthetic Education     Full-text available via subscription   (Followers: 2)
Quaestio     Full-text available via subscription   (Followers: 2)
Sartre Studies International     Full-text available via subscription   (Followers: 2)
Grazer Philosophische Studien     Full-text available via subscription   (Followers: 2)
Kriterion: Revista de Filosofia     Open Access   (Followers: 2)
Philosophy & Theory in Biology     Open Access   (Followers: 2)
Australian Journal of Parapsychology     Full-text available via subscription   (Followers: 2)
Éthique publique     Open Access   (Followers: 1)
Noesis     Open Access   (Followers: 1)
Philosophia Scientiæ     Open Access   (Followers: 1)
Revue Philosophique de Louvain     Full-text available via subscription   (Followers: 1)
Nóema     Open Access   (Followers: 1)
International Journal of Social Quality     Full-text available via subscription   (Followers: 1)
Revista Latinoamericana de Filosofía     Open Access   (Followers: 1)
PAN: Philosophy Activism Nature     Full-text available via subscription   (Followers: 1)
Temporalités     Open Access   (Followers: 1)
Le Portique     Open Access   (Followers: 1)
Ethische Perspectieven     Full-text available via subscription   (Followers: 1)
Journal of Humanistic Mathematics     Open Access   (Followers: 1)
Husserl Studies     Hybrid Journal   (Followers: 1)
Veritas : Revista de Filosofí­a y Teología     Open Access   (Followers: 1)
Hobbes Studies     Hybrid Journal   (Followers: 1)
Revue d’études benthamiennes     Open Access   (Followers: 1)
Laval théologique et philosophique     Full-text available via subscription   (Followers: 1)
Eleutheria     Open Access   (Followers: 1)
Collingwood and British Idealism Studies     Full-text available via subscription  
Grotiana     Hybrid Journal  
Signos Filosóficos     Open Access  
Eidos     Open Access  
Cinta de Moebio     Open Access  
Cuyo Anuario de Filosofía Argentina y Americana     Open Access  
Tópicos. Revista de Filosofía de Santa Fe     Open Access  
Rhuthmos     Open Access  
Philosophiques     Open Access  
Ramon Llull Journal of Applied Ethics     Open Access  
Studia Philosophica Estonica     Open Access  
Synthesis (La Plata)     Open Access  
Revista de Filosofia     Open Access  
Alpha (Osorno)     Open Access  
Circe de clásicos y modernos     Open Access  
Estudios de Filosofía Práctica e Historia de las Ideas     Open Access  
Doctor virtualis     Open Access  
Humanidades Médicas     Open Access  
Methodos     Open Access  
Labyrinthe     Open Access  
Astérion     Open Access  
Trans/Form/Ação - Revista de Filosofia     Open Access  
Russian Studies in Philosophy     Full-text available via subscription  

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Similar Journals
Journal Cover
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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