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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)

    • 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)

    • 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)

    • 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)

    • 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)

    • 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)

    • 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)

    • 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)

    • 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)

    • 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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