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, Edy Yusuf Agung Gunanto
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 543-558; https://doi.org/10.20473/vol9iss20224pp543-558

Abstract:
ABSTRAK Sektor kosmetik halal saat ini dianggap sebagai sektor dengan potensi tertinggi secara global. Berkembangnya tren penggunaan kosmetik halal dipengaruhi oleh tren hijrah dan gaya hidup umat Muslim yang sadar dengan urgensi penggunaan produk halal. Ketersediaan produk kosmetik halal yang beragam di pasaran mendorong konsumen lebih diskriminatif dalam pemilihan merek kosmetiknya. Perusahaan perlu merumuskan strategi pemasaran yang tepat agar produknya dapat bertahan dan bersaing dengan kompetitor, salah satunya melalui rekomendasi atas suatu produk tertentu. Penelitian ini bertujuan untuk menganalisis faktor yang mempengaruhi intensi konsumen untuk merekomendasikan produk kosmetik halal. Metode yang digunakan dalam penelitian yaitu Structural Equation Modelling (SEM) dengan alat analisis SmartPLS 3. Data primer diperoleh melalui kuesioner dengan 180 sampel masyarakat di Kota Tangerang Selatan. Hasil penelitian mengungkapkan bahwa customer satisfaction, product quality, dan customer experience berpengaruh secara positif dan signifikan terhadap intention to recommend produk kosmetik halal, sedangkan trust tidak berpengaruh secara signifikan terhadap intention to recommend produk kosmetik halal. Kata kunci: Kosmetik halal, customer satisfaction, trust, product quality, customer experience, intention to recommend. ABSTRACTThe halal cosmetics sector is currently considered the sector with the highest potential in the world. The growing trend of using halal cosmetics is influenced by the migration trend and lifestyle of Muslims who are aware of the importance of using halal products. The presence of various halal cosmetic products on the market encourages consumers to be more selective in their choice of cosmetic brands. Companies need to formulate the right marketing strategy in order for their products to survive and compete with competitors, one of which is product-specific recommendations. This study aims to analyze the factors that influence consumers' intentions to recommend halal beauty products. This study used Structural Equation Modeling (SEM) with the SmartPLS 3 analysis tool. Primary data was obtained from a survey of 180 samples of people in the city of South Tangerang. The results of the study show that customer satisfaction, product quality, and customer experience have a positive and significant impact on the intention to recommend halal beauty products, while trust does not have a significant effect on the intention to recommend halal beauty products.Keywords: Halal cosmetics, customer satisfaction, trust, product quality, customer experience, intention to recommend.DAFTAR PUSTAKA Abu Bakar, E., Rosslee, N. N., Mastura, A., Ariff, M., Othman, M., & Hashim, P. (2017). Consumers’ trust and values towards halal cosmetics and personal care products. Malaysian Journal of Consumer and Family Economics. Adriyati, R., & Indriani, F. (2017). Pengaruh electronic word of mouth terhadap citra merek dan minat beli pada produk kosmetik wardah. Diponegoro Journal of Management, 6(4), 1–14. Ahmadi, A. (2019). Thai Airways: Key influencing factors on customers’ word of mouth. International Journal of Quality and Reliability Management, 36(1), 40–57. https://doi.org/10.1108/IJQRM-02-2018-0024 Ajzen, I. (1988). Attitudes, personality and behavior. Open University Press. Al-Ansi, A., Olya, H. G. T., & Han, H. (2019). Effect of general risk on trust, satisfaction, and recommendation intention for halal food. International Journal of Hospitality Management, 83, 210–219. https://doi.org/10.1016/j.ijhm.2018.10.017 Ali, F., Kim, W. G., Li, J., & Jeon, H. M. (2018). Make it delightful: Customers’ experience, satisfaction and loyalty in Malaysian theme parks. Journal of Destination Marketing and Management, 7, 1–11. https://doi.org/10.1016/j.jdmm.2016.05.003 Ali, F., Rasoolimanesh, S. M., Sarstedt, M., Ringle, C. M., & Ryu, K. (2018). An assessment of the use of partial least squares structural equation modeling (PLS-SEM) in hospitality research. International Journal of Contemporary Hospitality Management, 30(1), 514–538. Annabi, C. A., & Ibidapo-Obe, O. O. (2017). Halal certification organizations in the United Kingdom: An exploration of halal cosmetic certification. Journal of Islamic Marketing, 8(1), 107–126. https://doi.org/10.1108/JIMA-06-2015-0045 Augusty Ferdinand. (2006). Metode penelitian manajemen: Pedoman penelitian untuk penulisan skripsi, tesis, dan disertasi ilmu manajemen. Semarang: Badan Penerbit Universitas Diponegoro. Bennet, R., & Rundle-Thiele, S. (2004). Customer satisfaction should not be the only goal. Journal of Services Marketing, 18(7), 514–523. BPJPH. (2020). Bahan halal dalam sertifikasi halal. Retrieved from http://halal.go.id/beritalengkap/236 Chang, H. H., Jeng, D. J. F., & Hamid, M. R. A. (2013). Conceptualising consumers’ word-of-mouth behaviour intention: Evidence from a university education services in Malaysia. Service Business, 7(1), 17–35. https://doi.org/10.1007/s11628-012-0142-1 Chang, S. E., Shen, W. C., & Yeh, C. H. (2017). A comparative study of user intention to recommend content on mobile social networks. Multimedia Tools and Applications, 76(4), 5399–5417. https://doi.org/10.1007/s11042-016-3966-1 Chen, J., & Shen, X. L. (2015). Consumers’ decisions in social commerce context: An empirical investigation. Decision Support Systems, 79, 55–64. https://doi.org/10.1016/j.dss.2015.07.012 Deshwal, P. (2016). Customer experience quality and demographic variables (age, gender, education level, and family income) in...
, Iwan Wisandani, Mega Rachma Kurniaputri
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 439-452; https://doi.org/10.20473/vol9iss20224pp439-452

Abstract:
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. ABSTRACTThe 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. This research implies that zakat institutions can find out the acceptance and use of muzakki technology in paying zakat so that they can innovate in providing services for muzakki and people who will pay non-cash zakat.Keywords: Non-CashZakat, General Welfare, Microeconomic Behavior, Financial Economics. Aini, Z. N., Yuli, S. B., & Hakim, R. (2018). Perilaku muzakki dalam membayar zakat melalui transaksi non tunai di lembaga inisiatif zakat indonesia (IZI) Surabaya. Iqtishodia, 3(1), 39-58. https://doi.org/10.35897/iqtishodia.v3i1.163 Ajzen, I. (1985). From intentions to actions: A theory of planned behavior. In Action Control (pp. 11-39). Amin, H. (2021). An analysis of online sadaqah acceptance among university graduates in Malaysia. International Journal of Islamic and Middle Eastern Finance and Management. https://doi.org/10.1108/IMEFM-01-2019-0020 Anshari. (1993). Wawasan Islam: Pokok-pokok pikiran tentang Islam dan umatnya. Jakarta: RajaGrafindo Persada. Armitage, C., & Conner, M. (2001). Efficacy of the theory of planned behaviour: A meta-analytic review. British Journal of Social Psychology, 40, 471-499. https://doi.org/10.1348/014466601164939 Asdiansyuri, U. (2016). Analisis pengaruh pengeluaran zakat, infak, dan sedekah terhadap kesejahteraan muzakki. International Journal of Social and Local Economic Governance , 23-31. Astuti, W., & Prijanto, B. (2021). Faktor yang mempengaruhi minat muzaki dalam membayar zakat melalui kitabisa.com: Pendekatan technology acceptance model dan theory of planned behavior. Jurnal Al Muzara'ah, 9(1), 21-45. https://doi.org/10.29244/jam.9.1.21-44 Azman, F. M., & Bidin, Z. (2015). Factors influencing zakat compliance behavior on saving. International Journal of Business and Social Research, 5(1), 118-128. https://doi.org/10.18533/ijbsr.v5i1.688 Baharuddin. (2007). Paradigma psikologi Islami: Studi tentang elemen psikologi dari Al Quran. Yogyakarta: Pustaka Pelajar. BAZNAS. (2021). Outlook zakat Indonesia 2021. Jakarta: Pusat Kajian Strategis BAZNAS. Bidin, Z., Idris, K. M., & Shamsudin, F. M. (2009). Predicting compliance intention on zakah on Employment Income in Malaysia: An Application of Reasoned Action Theory. Jurnal Pengurusan, 28, 85-102. Billah, Z. I. (2016). Analisis pengaruh nilai spiritual zakat terhadap kesejahteraan muzakki melalui perilaku ihsan. Malang: Universitas Islam Negeri Maulana Malik Ibrahim. Chuang, L. M., Liu, C. C., & Kao, H. K. (2016). The Adoption of fintech service: TAM perspective. International Journal of Management and Administrative Sciences, 1-15. DailySocial. (2020). Mengapa masyarakat Indonesia gunakan layanan fintech. Retrieved from https://databoks.katadata.co.id/datapublish/2020/12/28/mengapa-masyarakat-indonesia-gunakan-layanan-fintech Davis, F. D. (1989). Perceived usefulness, perveived ease of use, and user acceptance of information technology. Management Information System Research Center, 319-340. http://dx.doi.org/10.2307/249008 Davis, F. D., Bagozzi, R. P., & Warshaw, P. (1989). User acceptance of computer technology: A comparison of two theoretical models. Management Science, 982-1003. https://doi.org/10.1287/mnsc.35.8.982 Dwilaksono, Y.,...
, Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 586-599; https://doi.org/10.20473/vol9iss20224pp586-599

Abstract:
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. ABSTRACTWith 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. Retrieved from https://www.expertchoice.com/blog/why-you-should-embrace-analytic-hierarchy-process-ahp-software Marsono. (2020). Penggunaan metode analytical hierarchy process (AHP) dalam penelitian. Jakarta: Penerbit In Media. Monita, D. (2013). Sistem pendukung keputusan penerima bantuan langsung tunai dengan menggunakan metode analytical hierarchy process. Jurnal Pelita Informatika, 3(April), 29–36. Nasehudin, T. S., & Gozali, N. (2015). Metode penelitian kuantitatif. Bandung: Pustaka Setia. Karim, N. K., Sasanti, E. E., Lenap, I. P., & Kartikasari, N. (2019). Transparansi dan akuntabilitas pengelolaan dana zakat berbasis website pada lembaga pengelola zakat di Indonesia. Jurnal Riset Akuntansi Aksioma,...
, Lina Nugraha Rani
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 559-572; https://doi.org/10.20473/vol9iss20224pp559-572

Abstract:
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. ABSTRACTThis 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...
Hapsari Dinar Afifa Hariawan,
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 495-511; https://doi.org/10.20473/vol9iss20224pp495-511

Abstract:
ABSTRAK Penelitian ini bermaksud mencari aspek yang memberikan pengaruh keputusan investasi di pasar modal syariah. Pada penelitian ini menggunakan metodologi kuantitatif Exploratory Factor Analysis (EFA) sehingga tidak diidentifikasikan variabel/konstruk bebas maupun konstruk terikat. Penelitian ini memanfaatkan metode purposive sampling dengan 100 responden yang disebar melalui kuesioner yang telah memenuhi kriteria penelitian. Hasil dari studi ini mengatakan ada 4 aspek yang memberikan pengaruh terhadap keputusan investasi di pasar modal syariah yaitu pengetahuan investasi, motivasi intrinsik dan ekstrinsik, informasi akuntansi, dan tabungan dan pinjaman. Keempat faktor tersebut mempengaruhi keputusan investasi di pasar modal syariah sebesar 61.388%. Penelitian ini mengandung implikasi bahwa faktor – faktor tersebut sebagai bahan pertimbangan investor dan pembaca saat melaksanakan investasi di pasar modal syariah. Investor dihimbau agar memiliki kehati-hatian saat pengambilan keputusan berinvestasi agar tidak terjadi kerugian yang tidak diinginkan. Kata Kunci: Pengetahuan Investasi, Motivasi Intrinsik dan Ekstrinsik, Informasi Akuntansi, Tabungan dan Pinjaman, Keputusan Investasi. ABSTRACTThis research aims to determine what aspects lead to investment decisions in the Islamic capital market. This study uses a quantitative approach of Exploratory Factor Analysis (EFA) so that neither independent nor dependent variables were identified. This research utilized a purposive sampling method with 100 participants distributed through a questionnaire that met the research criteria. The results of this research imply that 4 aspects affect investment decisions in the Islamic capital market, i.e investment knowledge, intrinsic and extrinsic motivation, accounting information, and savings and loans. These four factors affect investment decisions in the Islamic capital market by 61.388%. This study implies that these factors are considered by investors and readers in investing in the Islamic capital market. Investors are expected to be more cautious about decisions during investment so that unwanted losses do not occur.Keywords: Investment Knowledge, Intrinsic and Extrinsic Motivation, Accounting Information, Savings and Loans, Investment Decisions.DAFTAR PUSTAKA Alquraan, T., Alqisie, A., & Al Shorafa, A. (2016). Do behavioral finance factors influence stock investment decisions of individual investors? (Evidences from Saudi stock market). American International Journal of Contemporary Research, 6(3), 159–169. Antonio, M. S., Hafidhoh, H., & Fauzi, H. (2013). the Islamic capital market volatility: A comparative study between in Indonesia and Malaysia. Buletin Ekonomi Moneter Dan Perbankan, 15(4), 391–415. https://doi.org/10.21098/bemp.v15i4.73 Budiman, I., Maulana, Z., & Kamal, S. (2021). Pengaruh literacy financial, experienced regret, dan overconfidence terhadap pengambilan keputusan investasi di pasar modal. Jurnal Manajemen Strategi Dan Aplikasi Bisnis, 4(2), 321–330. https://doi.org/10.36407/jmsab.v4i2.282 Chen, H. & V. (1998). An analysis of personal financial literacy among college students. Financial Service Review, 7(2), 107–128. https://doi.org/10.1016/S1057-0810(99)80006-7 Darmawan, I., Harsoyo, Y., & Rubiyanto, P. A. (2011). Melek ekonomi pangkal sejahtera, seri economic literacy, belajar ekonomi untuk mahasiswa dan masyarakat awam. Yogyakarta: CAPS. Darmawan, T., Nurwahidin, & Anwar, S. (2019). Analisis faktor-faktor yang memengaruhi keputusan investasi di pasar modal syariah. Jurnal Middle East and Islamic Studies, 6(2), 192–214. http://meis.ui.ac.id/index.php/meis/article/view/103 Ghozali, I. (2011). Aplikasi analisis multivariate dengan program SPSS. Semarang: Badan Penerbit Universitas Diponegoro. Kendari, I., Maksar, M. S., Zakiah, S., & Firdani, W. S. (2022). Pengambilan keputusan investasi syariah yang dimoderasi oleh gender (Studi pada investor mahasiswa galeri investasi syariah BEI pada IAIN Kediri). Skripsi tidak dipublikasikan. Kediri: IAIN Kediri. Kusumawati, M. (2013). Faktor demografi economic factors dan behavioral motivation dalam pertimbangan keputusan investasi di Surabaya. Finesta, 1(2). Listiani, R. (2021). Pengaruh motivasi investasi dan pengetahuan investasi terhadap keputusan berinvestasi di pasar modal syariah pada mahasiswa fakultas ekonomi bisnis Islam UIN Sultan Maulana Hasanuddin Banten. Skripsi tidak dipublikasikan. Serang: UIN Sultan Maulana Hasanuddin Banten. Mahastanti, L. A. (2011). Faktor-faktor yang dipertimbangkan investor dalam melakukan investasi. Jurnal Manajemen Teori Dan Terapan, 4(3), 37–51. https://doi.org/10.20473/jmtt.v4i3.2424 Malik, A. D. (2017). Analisa faktor – faktor yang mempengaruhi minat masyarakat berinvestasi di pasar modal syariah melalui bursa galeri investasi UISI. Jurnal Ekonomi Dan Bisnis Islam, 3(1), 61. https://doi.org/10.20473/jebis.v3i1.4693 Nurin, F., S, B. G., & Budiman, J. (2020). Pengaruh literasi keuangan terhadap keputusan investasi mahasiswa pada kantor perwakilan bursa efek Indonesia Kalimantan Barat (Studi pada Mahasiswa UNTAN). Jurnal Pendidikan Dan Pembelajaran Khatulistiwa, 9(12), 1–8. Suprasta, N., & Nuryasman M. N. (2020). Faktor-faktor yang mempengaruhi pengambilan keputusan investasi saham. Jurnal Ekonomi, 25(2), 251. https://doi.org/10.24912/je.v25i2.669 Pajar, R. C & Pustikaningsih, A. (2017). Pengaruh motivasi investasi dan pengetahuan investasi terhadap minat investasi di pasar modal pada mahasiswa FE UNY. Jurnal Profita: Kajian Ilmu Akuntansi, 5(1). Panter, A. T.,...
Kicky Camallya Arista,
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 453-466; https://doi.org/10.20473/vol9iss20224pp453-466

Abstract:
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. ABSTRACTThe 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. Retrieved from https://sidoarjokab.bps.go.id/dynamictable/2020/03/25/15/pemeluk-agama-menurut-agama-dan-kecamatan-2018.html Badri, J., & Safitri, T. S. R. (2021). Pengaruh brand ambassador, minat beli dan testimoni terhadap keputusan pembelian online di instagram pada mahasiswa di kota Padang. Procuratio: Jurnal Ilmiah Manajemen, 9(4), 372–380. https://doi.org/10.35145/procuratio.v9i4.1377 Fathurrahman, A., & Anggesti, M. (2021). Pengaruh gaya hidup, label halal dan harga terhadap keputusan pembelian kosmetik (Studi kasus pada produk Safi). JES (Jurnal Ekonomi Syariah), 6(2), 113. https://doi.org/10.30736/jesa.v6i2.125 Fitriana, Sudodo, Y., & Hakim, L. (2019). Pengaruh gaya hidup, harga, dan kualitas produk terhadap keputusan pembelian kosmetik oriflame. Jurnal Manajemen Dan Bisnis, 2(1). https://doi.org/10.37673/jmb.v2i1.304 Ghozali, I. (2008). Structural equation modeling, teori, konsep dan aplikasi dengan program LISREL 8.80. Semarang: Badan Penerbit Universitas Diponegoro. 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)....
, Achsania Hendratmi
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 523-533; https://doi.org/10.20473/vol9iss20224pp523-533

Abstract:
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. ABSTRACTThis 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). Understanding the awareness of the importance of halal labels to business actors based on range of long business variations. Business and Management Research, 8(1), 17-21. http://dx.doi.org/10.5430/bmr.v8n1p17 Ambali, A. R., & Bakar, A. N. (2013). Halal food andproducts in Malaysia: People's awareness and policy implications. Intellectual Discourse, 21(1), 7-32. Awan, H. M., Siddiquei, A. N., & Haider, Z. (2015). Factors affecting halal purchase intention–evidence from Pakistan’s halal food sector. Management Research Review, 38(6), 640-660. https://doi.org/10.1108/MRR-01-2014-0022 Azam, A. (2016). An empirical study on non-muslim’s packaged halal food manufacturers: Saudi Arabian consumers’ purchase intention. Journal of Islamic Marketing, 7(4), 441-460. https://doi.org/10.1108/JIMA-12-2014-0084 BPS. (2019). Statistik hotel dan akomodasi lainnya di Indonesia 2018. Retrieved from https://www.bps.go.id/publication/2019/04/11/d64817c1f0294f59556bc76b/statistik-hotel-dan-akomodasi-lainnya-di-indonesia-2018.html BPS. (2020). Statistik hotel dan akomodasi lainnya di Indonesia 2019. Retrieved from https://www.bps.go.id/publication/2020/07/03/4206448bd185bf883b73d414/statistik-hotel-dan-akomodasi-lainnya-di-indonesia-2019.html Dewi, M. N. (2015). Pengaruh gaya hidup (lifestyle), harga, promosi terhadap pemilihan tempat tujuan wisata (destination) studi kasus pada konsumen Artojaya Tour & Travel Surabaya. Jurnal Strategi Pemasaran, 3(1), 1-13. Essoo, N., & Dibb, S. (2004). Religious influences on shopping behaviour: An exploratory study. Journal of Marketing Management, 20(7-8), 683-712. https://doi.org/10.1362/0267257041838728 Ghozali, I. (2011). Aplikasi analisis multivariate dengan program IBM SPSS 19. Semarang: Badan Penetrbit Undip. Haque, A., Chowdhury, N. A., Yasmin, F., & Tarofder, A. K. (2019). Muslim consumers’ purchase behavior towards shariah compliant hotels in Malaysia. Vidyodaya Journal of Management, 5(1), 121-138. https://doi.org/10.31357/vjm.v5i1.3918. Kotler, P., & Keller, K. L. (2012). Manajemen pemasaran. Jakarta: Erlangga. Kotler, P., & Keller, K. L. (2016). Marketing management. London: Pearson Education, Inc. Kotler, P. (2008). Manajemen pemasaran. Jakarta: Indeks. Kotler, P. (2014). Manajemen pemasaran. Jakarta: Prenhalindo. Lutfi, B. A. (2020). Analisis faktor yang memengaruhi preferensi konsumendalam memilih hotel berbasis syariah di kota Malang. Jurnal Ilmiah Mahasiswa FEB, 8(2), 1-11. Mohamed, Z. Rezai, G., Shamsudin, M. N., & Chiew, F. C. E. (2008). Halal logo and consumers’ confidence: What are the important factors. Economic Technology Management Review, 3, 37-45. Mokoagouw, M. L. (2016). Pengaruh lifestyle, harga, kualitasproduk terhadap keputusan pembelian handphone samsung di samsung mobile IT center Manado. Jurnal Berkala Ilmiah Efisiensi, 16(1), 493-502. Mowen, J., & Minor, M. (2002). Perilaku konsumen. Jakarta: Erlangga. Muslichah, M., Abdullah, R., & Razak, L. A. (2019). The effect of halal foods awareness on purchase decision with religiosity as a moderating variable: A study among university students in Brunei Darussalam. Journal of Islamic Marketing, 11(5), 1091-1104. https://doi.org/10.1108/JIMA-09-2017-0102 Muthoifin. (2015). Fenomena maraknya hotel syariah: Studi efektifitas, existensi, dan kesyariahan Hotel Syariah di surakarta. Prosiding University Research Colloquium, 93-106. Nitisusastro, M. (2012). Perilaku konsumen dalam perspektif kewirausahaan. Bandung: Alfabeta. Nurcahyo, A., & Hudrasyah, H. (2017). The influence of halal awareness, halal certification, and personal societal perception toward purchase intention: a study of instant noodle consumption of college student in Bandung. Journal of Business and Management, 6(1), 21-31. Nurhayati, T., & Hendar, H. (2019). Personal intrinsic religiosity and...
, Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 482-494; https://doi.org/10.20473/vol9iss20224pp482-494

Abstract:
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. ABSTRACTFinancing 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. 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). BNI raih penghargaan BUMN keuangan listed award 2018. Retrieved from https://www.cnbcindonesia.com/news/20191114223351-51-115408/bni-raih-penghargaan-bumn-keuangan-listed-award-2018 Darmadi, S. (2013). Corporate governance disclosure in the annual report: An exploratory study on Indonesian Islamic banks. Humanomics, 29(1), 4–23. https://doi.org/10.1108/08288661311299295 Dharma, C. Y. S., & Nugroho, P. I. (2013). Corporate governance, financial distress, and voluntary disclosure. Proceedings of the International Conference on Managing the Asian Century, 217–224. https://doi.org/10.1007/978-981-4560-61-0 Diono, H., & Prabowo, T. J. W. (2017). Analisis pengaruh mekanisme corporate governance, profitalbilitas, dan ukuran perusahaan terhadap tingkat pengungkapan sustainability report. Diponegoro Journal of Accounting, 6(3), 615–624. El-Halaby, S., & Hussainey, K. (2016). Determinants of compliance with AAOIFI standards by Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 9(1), 143-168. https://doi.org/10.1108/IMEFM-06-2015-0074 Falendro, A., Faisal, F., & Ghozali, I. (2018). Characteristics of the board of commissioners, committees and...
, Tika Widiastuti
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 512-522; https://doi.org/10.20473/vol9iss20224pp512-522

Abstract:
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. ABSTRACTThis 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.
, Sri Herianingrum
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 573-585; https://doi.org/10.20473/vol9iss20224pp573-585

Abstract:
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. ABSTRACTThis 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). Liquidity risk management: conventional versus Islamic banking system in Egypt. Journal of Islamic Accounting and Business Research, 8(1), 100–128. https://doi.org/10.1108/JIABR-05-2014-0018 Abdul-Rahman, A., Sulaiman, A. A., & Said, N. L. H. M. (2018). Does financing structure affects bank liquidity risk? Pacific-Basin Finance Journal, 52(9), 26-29. https://doi.org/10.1016/j.pacfin.2017.04.004 Adawiyah, N. N., & Azifah, N. (2020). Faktor-faktor yang mempengaruhi likuiditas pada bank umum syariah di Indonesia. Jurnal Ilmiah Ekonomi Bisnis, 25(3), 238–248. https://doi.org/10.35760/eb.2020.v25i3.2663 Almira, N. P. A. K., & Wiagustini, N. L. P. (2020). Return on asset, return on equity, dan earning per share berpengaruh terhadap return saham. E-Jurnal Manajemen Universitas Udayana, 9(3), 1069. https://doi.org/10.24843/ejmunud.2020.v09.i03.p13 Arif, A., & Nauman Anees, A. (2012). Liquidity risk and performance of banking system. Journal of Financial Regulation and Compliance, 20(2), 182–195. https://doi.org/10.1108/13581981211218342 Berger, A.N. and Bouwman, C. H. (2009). Bank liquidity creation. Review of Financial Studies, 22(9), 3779–3837. https://doi.org/10.1093/rfs/hhn104 BPS. (n.d.). Pengertian pendapatan nasional. Retrieved from https://www.bps.go.id/subject/11/produk-domestik-bruto--lapangan-usaha-.html Cahyono, E. F., Rani, L. N., & Mardianto, M. F. F. (2021). Determinants of Indonesian conventional and Islamic bank depositor trust during the covid-19 pandemic. Journal of Islamic Monetary Economics and Finance, 7(1), 1–32. https://doi.org/10.21098/jimf.v7i1.1352 CNBC Indonesia. (2020). LPS: Perbankan hadapi risiko likuiditas ketat & NPL meningkat. Retrieved from https://www.cnbcindonesia.com/news/20200623142740-4-167394/lps-perbankan-hadapi-risiko-likuiditas-ketat-npl-meningkat Dendawijaya, L. (2003). Manajemen perbankan. Bogor: Ghalia Indah. Dinger, V. (2009). Do foreign-owned banks affect banking system liquidity risk? Journal of Comparative Economics, 37(4), 647-657. https://doi.org/10.1016/j.jce.2009.04.003 Fauziana, L., Mulyaningsih, A., Anggraeni, E., M, S. C. Y., & Rofida, U. (2014). Keterkaitan investasi modal terhadap GDP Indonesia. Economics Development Analysis Journal, 3(2), 372–380. https://doi.org/10.15294/edaj.v3i2.3845 Gautam, R. (2016). The Determinants of banks liquidity: Empirical evidence on Nepalese commercial banks. Journal of Interdisciplinary Studies, 2(2), 69–78. Ghenimi, A., Chaibi, H., & Omri, M. A. B. (2021a). Liquidity risk determinants: Islamic vs conventional banks. International Journal of Law and Management, 63(1), 65–95. https://doi.org/10.1108/IJLMA-03-2018-0060 Hanifah, R. U., Ariefiantoro, T., & Suryawardana, E. (2021). Analisis pengaruh non-performing loan (npl), return on asset (roa), return on equity (roe)...
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 467-481; https://doi.org/10.20473/vol9iss20224pp467-481

Abstract:
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. ABSTRACTIslamic 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. The first theme produces three sub-themes: the practice of Islamic microfinance in Bangladesh, Malaysia, and Indonesia. The second theme resulted in a sub-theme, namely Pesantren's role in supporting the management of village development. The results provide a foundation to fill in the gaps that have not been entered to build a comprehensive village development management based on ideal Islamic principles or values.Keywords: Islamic, Village Development Management, Systematic Literature Review.REFERENCES Abdullah, M. F., Amin, M. R., & Ab Rahman, A. (2017). Is there any difference between Islamic and conventional microfinance? Evidence from Bangladesh. International Journal of Business and Society, 18(S1), 97–112. Adejoke, A.-U. G. (2010). Sustainable microfinance institutions for poverty reduction: Malaysian experience. OIDA International Journal of Sustainable Development, 2(4), 47–56. http://dx.doi.org/10.2139/ssrn.1666023 Akhter, W., Akhtar, N., & Jaffri, S. K. A. (2009). Islamic micro-finance and poverty alleviation: A case of Pakistan. 2nd CBRC, Lahore, Pakistan, 1–8. Al-Jayyousi, O. (2009). Islamic values and rural sustainable development. Rural21, 39–41. Alwyni, F. A., & Salleh, M. S. (2019). Discourses on development and the Muslim world. International Journal of Business and Social Science, 10(11). https://doi.org/10.30845/ijbss.v10n11a16 Anwar, A. Z., Susilo, E., Rohman, F., Santosa, P. B., & Gunanto, E. Y. A. (2019). Integrated financing model in Islamic microfinance institutions for agriculture and fisheries sector. Investment Management and Financial Innovations, 16(4), 303–314. https://doi.org/10.21511/imfi.16(4).2019.26 Anwarul Islam, K. . (2016). Rural development scheme: A case study on Islami Bank Bangladesh Limited. International Journal of Finance and Banking Research, 2(4), 129. https://doi.org/10.11648/j.ijfbr.20160204.12 Aslam, M. N. (2014). Role of Islamic microfinance in poverty alleviation in Pakistan: An empirical approach. International Journal of Academic Research in Accounting, Finance and Management Sciences, 4(4), 143–152. https://doi.org/10.6007/ijarafms/v4-i4/1288 Bebbington, A., Dharmawan, L., Fahmi, E., & Guggenheim, S. (2006). Local capacity, village governance, and the political economy of rural development in Indonesia. World Development, 34(11), 1958–1976. https://doi.org/10.1016/j.worlddev.2005.11.025 Begum, H., Alam, A. S. A. F., Mia, M. A., Bhuiyan, F., & Ghani, A. B. A. (2019). Development of Islamic microfinance: A sustainable poverty reduction approach. Journal of Economic and Administrative Sciences, 35(3), 143–157. https://doi.org/10.1108/jeas-01-2018-0007 Begum, H., Alam, M. R., Ferdous Alam, A. S. A., & Awang, A. H. (2015). Islamic microfinance as an instrument for poverty alleviation. Advanced Science Letters, 21(6), 1708–1711. https://doi.org/10.1166/asl.2015.6123 Belton, B., & Filipski, M. (2019). Rural transformation in central Myanmar: By how much, and for whom? Journal of Rural Studies, 67(February), 166–176. https://doi.org/10.1016/j.jrurstud.2019.02.012 Bhuiyan, A. B., Siwar, C., Ismail, A. G., & Talib, B. (2011). Financial sustainability & outreach of MFIs: A comparative study of aim in Malaysia and RDS of Islami Bank Bangladesh. Australian Journal of Basic and Applied Sciences, 5(9), 610–619. Budiwiranto, B. (2009). Pesantren and participatory development: The case of the Pesantren Maslakul Huda of Kajen, Pati, Central Java. Journal of Indonesian Islam, 03(02), 267–296. Elwardi, D. (2018). The role of Islamic microfinance in poverty alleviation : Lessons from Bangladesh Experience. In MPRA...
, Muhammad Nafik Hadi Ryandono
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 534-542; https://doi.org/10.20473/vol9iss20224pp534-542

Abstract:
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. ABSTRACTFind 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. Journal of Management, 42(2), 480–499. https://doi.org/10.1177/0149206312471394 Ascarya. (2010). The lack of profit-and -loss sharing financing in Indonesia’s. Riebs, 1(1), 70–98. Ascarya, A., & Yumanita, D. (2007). Mencari solusi rendahnya pembiayaan bagi hasil di perbankan syariah Indonesia. Buletin Ekonomi Moneter dan Perbankan, 8(1), 7–43. https://doi.org/10.21098/bemp.v8i1.127 Bayraktaroglu, A. E., Calisir, F., & Baskak, M. (2019). Intellectual capital and firm performance: an extended VAIC model. Journal of Intellectual Capital, 20(3), 406–425. https://doi.org/10.1108/JIC-12-2017-0184 Bontis, N., William Chua Chong, K., & Richardson, S. (2000). Intellectual capital and business performance in Malaysian industries. Journal of Intellectual Capital, 1(1), 85–100. https://doi.org/10.1108/14691930010324188 Buallay, A., Cummings, R., & Hamdan, A. (2019). Intellectual capital efficiency and bank’s performance: A comparative study after the global financial crisis. Pacific Accounting Review, 31(4), 672–694. https://doi.org/10.1108/PAR-04-2019-0039 Cahyani, Y. T. (2017). Urgensi sumber daya insani dalam institusi perbankan syariah. Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah, 1(1), 71–82. https://doi.org/10.33379/jihbiz.v1i1.675 Chen, M. C., Cheng, S. J., & Hwang, Y. (2005). An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance. Journal of Intellectual Capital, 6(2), 159–176. https://doi.org/10.1108/14691930510592771 Clarke, M., Seng, D., & Whiting, R. H. (2011). Intellectual capital and firm performance in Australia. Journal of Intellectual Capital, 12(4), 505–530. https://doi.org/10.1108/14691931111181706 Edvinsson, L., & Sullivan, P. (1996). Developing a model for managing intellectual capital. European Management Journal, 14(4), 356–364. https://doi.org/10.1016/0263-2373(96)00022-9 Febriarna, N., & Suzan, L. (2020). Analisis intellectual capital dengan metode value added intellectual coefficient (Vaic TM) terhadap kinerja keuangan (Studi pada perusahaan sub sektor perdagangan besar barang produksi yang terdaftar di Bursa Efek Indonesia periode 2015-2018) INTELLEC. E-Proceeding of...
, Meri Indri Hapsari
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 401-412; https://doi.org/10.20473/vol9iss20223pp401-412

Abstract:
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh transparansi, kepercayaan, dan reputasi lembaga amil zakat terhadap niat membayar zakat secara online muzakki dari generasi milenial. Penelitian ini menggunakan tiga variabel independen, yaitu: transparansi, kepercayaan dan reputasi. Variabel dependen dalam penelitian ini adalah niat membayar (intention to pay) zakat muzzaki. Pengambilan sampel dilakukan dengan menggunakan purposive sampling secara representatif dengan kriteria sampel yang telah ditentukan. Jumlah sampel dalam penelitian ini sebesar 70 responden. Penelitian ini menggunakan alat analisis regresi linier berganda dengan metode OLS (Ordinary Least Square) untuk melihat pengaruh variabel endogen terhadap variabel eksogen. Hasil penelitian menunjukkan bahwa variabel transparansi, kepercayaan dan reputasi mempunyai pengaruh positif dan signifikan terhadap niat membayar zakat secara online muzakki dari generasi milenial. Kata Kunci: transparansi, kepercayaan, reputasi, niat membayar zakat, generasi milenial.ABSTRACTThis study aims to determine the influence of zakat institutions' transparency, trust, and reputation on the intention of millennial muzakki to pay zakat online. The researcher used three independent variables, which are transparency, trust, and reputation. The dependent variable in this study is the intention to pay zakat. This study used purposive sampling, which is done representatively, with predetermined criteria as the data collection technique. The study used 70 respondents. The study used multiple linear regressions with the OLS (Ordinary Least Square). This method is used to find the effect of endogenous variables on exogenous variables. The results of the study showed that the variables of transparency, trust, and reputation have a positive and significant influence on the intention to pay zakat online by millennials.Keywords: transparency, trust, reputation, intention to pay zakat, millennial generation.DAFTAR PUSTAKA Ahmad, N. N., Tarmidi, M., Ridzwan, I. U., Hamid, M. A., & Roni, R. A. (2014). The application of unified theory of acceptance and use of technology (UTAUT) for predicting the usage of e-zakat online system. International Journal of Science and Research, 3(4), 63–67. 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 Aziz, M., & Sholikah. (2014). Zakat profesi dalam perspektif UU RI nomor 23 tahun 2011 dan hukum Islam. Ulul Albab, 15(23), 188–205. https://doi.org/10.18860/ua.v15i2.2665 Azman, F. M. N., & Bidin, Z. (2015). Factors influencing zakat compliance behavior on saving. International Journal of Business and Social Research, 5(1), 118–128. http://dx.doi.org/10.18533/ijbsr.v5i1.688 Ikhwandha, M. F., & Hudayati, A. (2019). The influence of accountability, transparency, affective and cognitive trust toward the interest in paying zakat. Jurnal Akuntansi & Auditing Indonesia, 23(1), 39–51. https://doi.org/10.20885/jaai.vol23.iss1.art5 BAZNAS. (2018). Outlook zakat Indonesia 2018. Jakarta: Pusat Kajian Strategis Badan Amil Zakat Nasional (BAZNAS). Jayanto, P. Y., & Munawaroh, S. (2019). The influences of reputation, financial statement transparency, accountability, religiosity, and trust on interest in paying zakat of profession. Jurnal Dinamika Akuntansi, 11(1), 59–69. https://doi.org/10.15294/jda.v11i1.18729 Komite Nasional Keuangan Syariah. (2019). Pemerataan zakat untuk kesejahteraan masyarakat. INSIGHT,3(9), 11–14. Retrieved from https://knks.go.id/storage/upload/1566575768-INSIGHT KNKS Edisi 3 (Agustus).pdf Martono, S., Nurkhin, A., Lutfhiyah, F., Fachrurrozie, Rofiq, A., & Sumiadji. (2019). The relationship between knowledge, trust, intention to pay zakah, and zakah-paying behavior. International Journal of Financial Research, 10(2), 75–81. https://doi.org/10.5430/ijfr.v10n2p75 Munir, Z. A. H. (2021). The effect of financial report transparency and zakat management on muzakki trust in BAZNAS Lombok Timur. Al-Risalah: Forum Kajian Hukum dan Sosial Kemasyarakatan, 21(2), 194–207. https://doi.org/10.30631/al-risalah.v21i2.889 Mutmainah, L. (2015). The influence of accountability, transparency, and responsibility of zakat institution on intention to pay zakat. Global Review of Islamic Economics and Business, 3(2), 108–119. https://doi.org/10.14421/grieb.2015.032-03 Novarela, D., & Sari, M. (2015). Pelaporan corporate social responsibility perbankan syariah dalam perspektif syariah enterprise theory. Jurnal Akuntansi dan Keuangan Islam, 3(2), 145–160. https://doi.org/10.35836/jakis.v3i2.34 Nurhasanah, I., & Nursanita. (2020). Interest to pay zakah: The impact of religiosity, income, quality of service, and transparency of amil zakah, case study at BAZIS DKI Jakarta. Indonesian College of Economics, 1–22. Othman, Y. H.-, Yusuff, M. S. S., & Latib, M. F. A. (2018). Motivations for paying income zakat among unishams’ employees. International Journal of Academic Research in Business and Social Sciences, 8(10), 619–628. https://doi.org/10.6007/ijarbss/v8-i10/4768 Priyono. (2008). Metode penelitian kuantitatif. Sidoarjo: Zifatama Publishing. Ulum, R. F., & Cahyono, E. F. (2020). Evaluasi persepsi muzakki tenaga kependidikan universitas airlangga tentang keimanan, pendapatan, kepercayaan dan citra lembaga terhadap minat membayar zakat profesi. Jurnal Ekonomi Syariah Teori dan Terapan, 7(10), 1961....
, Masriani Adhillah,
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 286-298; https://doi.org/10.20473/vol9iss20223pp286-298

Abstract:
ABSTRAK Penelitian ini bertujuan untuk menguji spillover effect indeks saham syariah Amerika Serikat dan Cina terhadap indeks saham syariah ASEAN dengan menggunakan metode Nonlinier Autoregressive Distributed Lag (NARDL) untuk menemukan spillover effect yang bersifat asimetris selama pandemi Covid-19. Data yang diamati dimulai pada 1 Januari 2020 sampai dengan 30 September 2021 dengan total observasi sebanyak 336 data untuk masing-masing indeks saham. Penelitian ini mendapatkan beberapa temuan. Pertama, indeks saham syariah Amerika Serikat dan Cina memiliki pengaruh asimetris jangka pendek terhadap indeks saham syariah Indonesia, Malaysia dan Thailand selama pandemi Covid-19. Kedua, indeks saham syariah Amerika Serikat dan Cina hanya memiliki pengaruh asimetris jangka panjang terhadap indeks saham syariah Malaysia selama pandemi Covid-19. Ketiga, efek ketika terjadi penurunan indeks saham syariah Amerika Serikat dan Cina lebih besar dibandingkan pada saat terjadi kenaikan terhadap indeks saham syariah Malaysia selama pandemi Covid-19. Salah satu penyebab hubungan tersebut adalah karena adanya hubungan dagang yang sangat erat antara Amerika Serikat dan Cina terhadap Malaysia. Adapun implikasi dari penelitian ini adalah investor internasional dapat menjadikan hasil penelitian ini sebagai bahan pengambilan keputusan apabila terjadi kontraksi akibat krisis seperti pada saat pandemi Covid-19 terhadap indeks saham syariah Amerika Serikat dan Cina untuk mempertahankan maupun menjual portofolio investasi mereka. Kata Kunci: Spillover, Indeks Syariah, Asimetris, Covid-19.ABSTRACTThis study aims to examine the spillover effect of Islamic stock indexes of the United States and China on the ASEAN Islamic stock index using the Nonlinear Autoregressive Distributed Lag (NARDL) method to find asymmetric spillover effects during the Covid-19 pandemic. The observed data starts on January 1, 2020, until September 30, 2021, with a total of 336 observations for each stock index. This study found some findings. First, the Islamic stock indexes of the United States and China have a short-term asymmetric influence on the Islamic stock indices of Indonesia, Malaysia, and Thailand during the Covid-19 pandemic. Second, the Islamic stock indexes of the United States and China have only a long-term asymmetric influence on Malaysia's sharia stock indexes during the Covid-19 pandemic. Third, the effect when there is a decline in Islamic stock indexes of the United States and China is greater than when there is an increase in the Malaysian sharia stock index during the Covid-19 pandemic. One of the reasons for this relationship is the very close trade relationship between the United States and China with Malaysia. The research implication of this study is that international investors can use the results of this research as a decision-making material in the event of a contraction due to the crisis (one of which is the Covid-19 pandemic) in the United States and China Islamic stock indexes to maintain or sell their investment portfolios.Keywords: Spillover, Islamic Index, Asymmetric, Covid-19.DAFTAR PUSTAKA Abdullahi, S. I. (2021). Islamic equities and covid-19 pandemic: Measuring Islamic stock indices correlation and volatility in period of crisis. Islamic Economic Studies, 29(1), 50-66. https://doi.org/10.1108/IES-09-2020-0037 Aslam, F., Mohmand, Y. T., Ferreira, P., Memon, B. A., Khan, M., & Khan, M. (2020). Network analysis of global stock markets at the beginning of the coronavirus disease (covid-19) outbreak. Borsa Istanbul Review, 20, 49–61. https://doi.org/10.1016/j.bir.2020.09.003 Azhar, J. A., Wulandari, R., & Kalijaga, U. I. N. S. (2021). Stock performance based on sharia stock screening: Comparasion between syariah stock indices of Indonesia and Malaysia. 1(1), 14–26. https://doi.org/10.20885/AMBR.vol1.iss1.art2 Baek, S., Mohanty, S. K., & Glambosky, M. (2020). Covid-19 and stock market volatility: An industry level analysis. Finance Research Letters, 37(January), 1-10. https://doi.org/https://doi.org/10.1016/j.frl.2020.101748 Dizioli, A., Guajardo, J., Klyuev, VladimirMano, R., & Raissi, M. (2016). Spillovers from China’s growth slowdown and rebalancing to the ASEAN-5 economies. IMF Working Papers, 16(170), 1. https://doi.org/10.5089/9781475524260.001 Forbes, K. J., & Rigobon, R. (2002). No contagion, only interdependence: Measuring stock market comovements. Journal of Finance, 57(5), 2223–2261. https://doi.org/10.1111/0022-1082.00494 Hasan, M. B., Mahi, M., Sarker, T., & Amin, M. R. (2021). Spillovers of the covid-19 pandemic: Impact on global economic activity, the stock market, and the energy sector. Journal of Risk and Financial Management, 14(5), 200. https://doi.org/10.3390/jrfm14050200 He, Q., Liu, J., Wang, S., & Yu, J. (2020). The impact of covid-19 on stock markets. Economic and Political Studies, 0(0), 275–288. https://doi.org/10.1080/20954816.2020.1757570 Hung, N. T. (2019). Return and volatility spillover across equity markets between China and Southeast Asian countries. Journal of Economics, Finance and Administrative Science, 24(47), 66–81. https://doi.org/10.1108/JEFAS-10-2018-0106 International Monetary Fund. (2021). Fault lines widen in the global recovery. World Economic Outlook Update, July 2021, 1–21. Retrieved from https://www.imf.org/en/Publications/WEO/Issues/2021/07/27/world-economic-outlook-update-july-2021 International Trade Administration. (2021). The investment climate statement chapter of the CCG is provided by the state department. Retrieved from...
, Alfiah Hasanah, Asep Muhammad Adam
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 338-351; https://doi.org/10.20473/vol9iss20223pp338-351

Abstract:
ABSTRAK Perkembangan industri asuransi syariah saat ini mengalami pertumbuhan yang cepat sejalan dengan perkembangan perbankan syariah di Indonesia. Meski memiliki catatan pertumbuhan yang baik setiap tahunnya, bukan berarti perusahaan asuransi syariah memiliki kinerja keuangan yang baik. Maka, penelitian ini bertujuan untuk mengetahui perbedaan kinerja asuransi full jiwa dan perusahaan asuransi jiwa unit syariah dengan menggunakan rasio-rasio pada Early Warning System dan metode RBC untuk peninjauan pada tahun 2015-2020 di Indonesia. Uji Mann-Whitney digunakan sebagai metode analisis data untuk menjawab tujuan dalam peneltiian ini. Hasil analisis kinerja keuangan menunjukkan bahwa adanya perbedaan yang signifikan pada kinerja keuangan perusahaan asuransi jiwa full syariah dan perusahaan asuransi jiwa unit usaha syariah jika dilihat menggunakan Retention Ratio, rasio cadangan teknis, dan rasio kecukupan dana. Di sisi lain, tidak ditemukan perbedaan yang begitu signifikan antara kinerja perusahaan asuransi jiwa full syariah dan perusahaan asuransi jiwa unit usaha syariah dalam hal Solvency Margin Ratio, rasio beban klaim asuransi, rasio likuiditas, tingkat pertumbuhan premi, dan RBC. Hasil penelitian ini dapat menjadi gambaran bagi dan pertimbangan bagi pemangku kebijakan untuk meningkatkan kinerja perusahaan asuransi syariah di Indonesia. Kata Kunci: Asuransi Syariah, Early warning System, Risk-Based capital, Uji Mann-Whitney.ABSTRACTThe development of the sharia insurance industry is currently experiencing rapid growth in line with the development of sharia banking in Indonesia. Although it has a good record of growth every year, it does not reflect that Islamic insurance companies have a good financial performance. Thus, this study aims to determine the differences in the performance of life insurance and sharia unit life insurance companies by using the ratios in the Early Warning System and the RBC method in the period 2015–2020 in Indonesia. The Mann-Whitney test was used as a data analysis method. The results show that there is a significant difference in the financial performance of a full sharia life insurance company and a sharia business unit life insurance company when viewed using the Retention Ratio, technical reserve ratio, and fund adequacy ratio. In addition, there is no significant difference between the performance of a full sharia life insurance company and a sharia business unit life insurance company in terms of Solvency Margin Ratio, insurance claim expense ratio, liquidity ratio, premium growth rate, and RBC. The results of this study could portray policymakers to improve the performance of Islamic insurance companies in Indonesia.Keywords: Sharia Insurance, Early Warning System, Risk-Based Capital, Mann-Whitney Test.DAFTAR PUSTAKA Adhita, O., Fauziah, E., & Azib, A. (2017). Analisis perbandingan kinerja keuangan berdasarkan rasio keuangan early warning system pada PT prudential life insurance syariah dan PT asuransi bringin jiwa sejahtera syariah. Prosiding Hukum Ekonomi Syariah, 3(1), 155–161. https://doi.org/10.29313/SYARIAH.V3I1.5436 Amani, Z. A., & Sukmaningrum, P. S. (2019). Kinerja keuangan pada perusahaan asuransi syariah di indonesia dan perusahaan asuransi syariah di Malaysia periode 2013-2015. Jurnal Ekonomi Syariah Teori dan Terapan, 5(8), 645. https://doi.org/10.20473/vol5iss20188pp645-663 Awaliyah, H., Barnas, B., Akuntansi, J., & Bandung, P. N. (2020). Perbandingan kinerja keuangan perusahaan asuransi syariah berdasarkan early warning system dan risk-based capital pada PT asuransi jiwa syariah jasa mitra abadi tbk sebelum dan sesudah go public. Journal of Applied Islamic Economics and Finance, 1(1), 1–14. https://doi.org/10.35313/JAIEF.V1I1.2386 Boitan, I. (2012). Development of an early warning system for evaluating the credit portfolio’s quality. A case study on Romania. Prague Economic Papers, 3, 347–362. https://doi.org/10.18267/J.PEP.428 Chen, R., & Wong, K. A. (2004). The determinants of financial health of Asian insurance companies. Journal of Risk and Insurance, 71(3), 469–499. https://doi.org/10.1111/J.0022-4367.2004.00099.X Fahmi, I. (2012). Analisis kinerja keuangan. Bandung: CV. Alfabeta. Fitri, A., Sepky, N., Sekolah, M., Ekonomi, T., & Sebi, I. (2016). Kinerja keuangan perusahaan asuransi syariah di Indonesia: Surplus on contribution. Akuntabilitas, 9(1). https://doi.org/10.15408/AKT.V9I1.3590 Hansen, & Mowen. (2005). Management accounting. Jakarta: Salemba Empat. Hidayati, A. A., & Shofawati, A. (2018). Determinan kinerja keuangan asuransi syariah di Indonesia periode 2014-2016. Jurnal Ekonomi Syariah Teori dan Terapan, 5(11), 892–907. https://doi.org/10.20473/VOL5ISS201811PP892-907 Hosen, M. N., Ali, A. H., & Muhtasib, A. B. (2008). Materi dakwah ekonomi syariah. Jakarta: PKES (Pusat Komunikasi Ekonomi Syariah). Kustanti, H., & Indriani, A. (2016). Analisis perbandingan efisiensi bank umum syariah (BUS) dan unit usaha syariah (UUS) dengan metode stochastic frontier analysis (SFA) periode 2010-2014. Jurnal Studi Manajemen Organisasi, 13(2), 140-148. https://doi.org/10.14710/jsmo.v13i2.13405 Mahsun, M., Sulistiyowati, F., & Purwanugraha, H. A. (2011). Akuntansi sektor publik. Yogyakarta: BPFE UGM. Munawir. (1992). Analisa laporan keuangan. Yogyakarta: Liberty. Nurfadila, S., Hidayat, R. R., & Sulasmiyati, S. (2015). Analisis rasio keuangan dan risk based capital untuk menilai kinerja keuangan perusahaan asuransi (Studi pada PT asei reasuransi indonesia (Persero) periode 2011-2013). Jurnal Administrasi Bisnis, 22(1). Ramdhana, D., & Tandika, D. (2018). Analisis perbandingan...
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 427-438; https://doi.org/10.20473/vol9iss20223pp427-438

Abstract:
ABSTRAK Penelitian ini bertujuan untuk mengetahui peran dari store image terhadap repurchase intention pada Karita Muslim Square Surabaya yang di mediasi dengan customer satisfaction. Sampel yang digunakan yaitu 131 responden yang pernah melakukan pembelian di Karita Muslim Square Surabaya. Pengujian menggunakan SEM-PLS dengan konstruk pertama yang menunjukkan hasil yang tidak valid, sehingga pengujian dilanjutkan dengan pengujian konstruk kedua dengan mengeliminasi beberapa indikator, sehingga hasil evaluasi menunjukkan bahwa antar variabel dalam konstruk secara langsung memiliki pengaruh yang positif signifikan. Sedangkan secara tidak langsung customer satisfaction menunjukkan hubungan yang positif signifikan dalam memediasi store image terhadap repurchase intention. Sehingga customer satisfaction memiliki peran partial mediation dalam peneltian ini. Penelitian ini diharapkan memiliki manfaat bagi perusahaan terkait maupun sejenis agar mampu melihat segala peluang yang ada disekitar dengan memanfaatkan setiap komponen maupun dimensi citra toko agar dapat dimanfaatkan secara maksimal untuk mencapai tujuan dari tiap-tiap perusahaan. Kata Kunci: Store Image, Customer satisfaction, Repurchase intention, Islamic Retail.ABSTRACTThis study aims to determine the role of store image on repurchase intention at Karita Muslim Square Surabaya which is mediated by customer satisfaction. The sample used is 131 respondents who have purchased at Karita Muslim Square Surabaya. The test uses SEM-PLS with the first construct showing invalid results, so the test is continued with the second construct testing by eliminating several indicators, the evaluation results show that the variables in the construct directly have a significant positive effect. Meanwhile, customer satisfaction indirectly shows a significant positive relationship in mediating store image on repurchase intention. So customer satisfaction has a partial mediation role in this research. This research is expected to have benefits for related and similar companies so they are able to see all the opportunities that exist by utilizing every component and dimension of the store image so they can be utilized optimally to achieve the goals of each company.Keywords: Store Image, Customer satisfaction, Repurchase intention, Islamic retail.DAFTAR PUSTAKA Akter, S., & Ashraf, E. (2016). Factors affecting repurchase intention of customers: In the context of retail chain store industry in Bangladesh. European Journal of Business and Management, 8(32), 40–47. Bray, J. (2008). Consumer behaviour theory: Approaches and models. Unpublished Discussion paper. Retrieved from https://eprints.bournemouth.ac.uk/10107/1/Consumer_Behaviour_Theory_-_Approaches_%26_Models.pdf Burlison, J., & Oe, H. (2018). A discussion framework of store image and patronage: A literature review. International Journal of Retail and Distribution Management, 46(7), 705–724. https://doi.org/10.1108/IJRDM-11-2017-0275 Burt, S., & Carralero-Encinas, J. (2000). The role of store image in retail internationalisation. International Marketing Review, 17(4–5), 433–453. https://doi.org/10.1108/02651330010339941 Cuong, P. H. (2019). Antecedents of store management strategies and visual merchandising on the in-store engagement of consumer good buyers: An empirical study. Global Business and Finance Review, 24(4), 76–89. https://doi.org/10.17549/gbfr.2019.24.4.76 Gocek, I., & Beceren, Y. I. (2012). Assessment of the effects of store image, perceived risk and customer relations on customer satisfaction in the textile industry. International Journal of Business and Social Science, 3(9), 133–146. Hamid, R. S., & Anwar, D. S. M. (2019). Structural equation modeling (SEM) berbasis varian: Konsep dasar dan aplikasi dengan program SmartPLS 3.2.8 dalam riset bisnis. Jakarta: PT. Inkubator Penulis Indonesia. Harahap, L. K. (2020). Analisis SEM (Structural equation modelling) dengan SMARTPLS (Partial least square). Fakultas Sains dan Teknologi UIN Walisongo Semarang, 1, 1-11. Haryono, S. (2017). Metode SEM untuk penelitian manajemen dengan AMOS LISREL PLS. Bekasi: PT. Intermedia Personalia Utama. Hellier, P. K., Geursen, G. M., Carr, R. A., & Rickard, J. A. (2003). Customer repurchase intention. European Journal of Marketing, 37(11/12), 1762–1800. https://doi.org/10.1108/03090560310495456 Ho, H. T., Nguyen, T. K. A., Olsen, S. O., & Vassdal, T. (2010). Explaining repurchase intention towards in Vietnam: The extension of the theory of planned behavior. IIFET 2010 Montpellier Proceedings, 1–12. Hosseini, Z., Jayashree, S., & Malarvizhi, C. (2014). Store image and its effect on customer perception of retail stores. Asian Social Science, 10(21), 223–235. https://doi.org/10.5539/ass.v10n21p223 Ibzan, E., Balarabe, F., & Jakada, B. (2016). Consumer satisfaction and repurchase intentions. Developing Country Studies, 6(2), 96–100. Indrasari, M. (2019). Pemasaran dan kepuasan pelanggan. Surabaya: Unitomo press. Bloemer, J. & Ruyter, K. D. (1997). On the relationship between store image, store satisfaction and store loyalty. European Journal of Marketing, 32(5/6), 499–513. https://doi.org/10.1108/03090569810216118 Kementerian Perencanaan Pembangunan Nasional. (2019). Masterplan Ekonomi syariah Indonesia 2019-2024. Jakarta: Kementerian Perencanaan Pembangunan Nasional. Khoa, B. T., Nguyen, T. D., & Nguyen, V. T. T. (2020). Factors affecting customer relationship and the repurchase intention of designed fashion products. Journal of Distribution Science,...
, A'Yunina Amalia Muslich
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 388-400; https://doi.org/10.20473/vol9iss20223pp388-400

Abstract:
ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh rasio Return on Assets (ROA), Return on Equity (ROE) dan Net Profit Margin (NPM) terhadap Financial Distress pada Bank Umum Syariah di Indonesia. Metodologi penelitian yang digunakan yaitu analisis regresi logistik. Sampel yang digunakan sebanyak 9 Bank Umum Syariah pada periode 2018 kuartal pertama hingga 2020 kuartal keempat. Hasil Penelitian ini menunjukkan bahwa ROA dan ROE tidak berpengaruh dengan arah negatif terhadap financial distress, sedangkan NPM berpengaruh dengan arah negatif terhadap financial distress. Penelitian ini diharapkan bisa memberikan informasi terkait financial distress yang sedang dialami oleh Bank Umum Syariah dan digunakan sebagai landasan atau dasar untuk mengambil keputusan agar dapat tanggap dalam menangani financial distress serta mencegah terjadinya kebangkrutan sehingga permasalahan tersebut terselesaikan. Kata Kunci: Profitabilitas, Financial Distress, Bank Umum Syariah.ABSTRACTThis study aims to analyze the effect of the ratio of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) on Financial Distress at Islamic Commercial Banks in Indonesia. The research methodology used is logistic regression analysis. The sample used is 9 Islamic Commercial Banks in the 2018 first quarter to 2020 fourth quarter. The results of this study indicate that ROA and ROE have no negative effect on Financial Distress, while NPM has a negative effect on Financial Distress. This research is expected to provide information related to the financial distress that is being experienced by Islamic Commercial Banks and is used as a basis or basis for making decisions so that they can be responsive in dealing with financial distress and prevent bankruptcy so that the problem is resolved.Keywords: Profitability, Financial Distress, Islamic Commercial Banks.DAFTAR PUSTAKA Ali, M. (2013). Buku saku perbankan syariah. Jakarta: Kementerian Agama RI. Almira, N. P. A. K., & Wiagustini, N. L. P. (2020). Return on asset, return on equity, dan earning per share berpengaruh terhadap return saham. E-Jurnal Manajemen Universitas Udayana, 9(3), 1069-1088. https://doi.org/10.24843/ejmunud.2020.v09.i03.p13 Basuki. (2021). Pengantar metode penelitian kuantitatif. Bandung: Media Sains Indonesia. Dwijayanti, S. (2010). Penyebab, dampak, dan pbediksi dari financial distress serta solusi untuk mengatasi financial distress. Jurnal Akuntansi Kontemporer, 2(2), 191–205. https://doi.org/10.33508/JAKO.V2I2.1022 Effendi, I., & Hariani, P. (2020). Dampak covid-19 terhadap bank syariah. Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan, 20(79), 221–230. http://dx.doi.org/10.30596%2Fekonomikawan.v20i2.5553 Fahmi, I. (2017). Analisis laporan keuangan. Bandung: CV Alfabeta. Hapsari, E. I. (2012). Kekuatan rasio keuangan dalam memprediksi kondisi financial distress perusahaan manufaktur di BEI. Jurnal Dinamika Manajemen, 3(2), 101–109. https://doi.org/10.15294/JDM.V3I2.2438 Hariyani, I. (2010). Restrukturisasi & penghapusan kredit macet. Jakarta: PT Elex Media Komputindo. Hery. (2015). Analisis kinerja manajamen. Jakarta: PT Grasindo. Ilhami, & Thamrin, H. (2021). Analisis dampak covid 19 terhadap kinerja keuangan perbankan syariah di Indonesia. Jurnal Tabarru’: Islamic Banking and Finance, 4(1), 37–45. https://doi.org/10.25299/jtb.2021.vol4(1).6068 Kusdiana, Y. (2014). Analisis model camel dan altman’s z-score dalam memprediksi kebangkrutan bank umum di Indonesia (Studi pada bank umum yang tercatat di bursa efek Indonesia tahun 2007-2011). Jurnal Tepak Manajemen Bisnis, 6(1), 85–94. Makroprudensial, S. (2013). Penggunaan indeks stabilitas sistem keuangan (ISSK). Working Papers, Bank Indonesia. Retrieved from http://publication-bi.org/repec/idn/wpaper/WP152013.pdf Martono. (2010). Bank dan lembaga keuangan lain. Yogyakarta: Ekonisia FE UII. Rodoni, A., & Ali, H. (2014). Manajemen keuangan modern. Bogor: Mitra Wacana Media. Siregar, S. (2018). Metode penelitian kuantitatif. Jakarta: Prenada media Group. Sugiyono. (2008). Metode penelitian administrasi. Bandung: CV Alfabeta. Ulum, F. (2011). Perbankan syariah di Indonesia. Jakarta: Putri Media Nusantara. Wahyudi, R. (2020). Analisis pengaruh CAR, NPF, FDR, BOPO dan inflasi terhadap profitabilitas perbankan syariah di Indonesia: Studi masa pandemi covid-19. At-Taqaddum, 12(1), 13. https://doi.org/10.21580/at.v12i1.6093
, Astiwi Indriani
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 352-361; https://doi.org/10.20473/vol9iss20223pp352-361

Abstract:
ABSTRAK Penelitian ini bertujuan untuk mengeksplorasi bagaimana pengalaman donasi para donatur milenial muslim, dengan fokus utama untuk mengetahui rasionalitas donatur konsumen yang mendasari pengalaman donasi. Metode Interpretative Phenomenological Analysis (IPA) dilakukan untuk menggambarkan dinamika milenial muslim dalam memulai berdonasi, mengembangkan niat, dan mengidentifikasi alternatif penyaluran donasi. Sepuluh peserta dipilih dari Semarang, Jawa Tengah, Indonesia, menggunakan purposive-sampling dengan kriteria dan persyaratan yang telah ditentukan untuk memilih partisipan. Data wawancara dianalisis dengan menggunakan teknik deskriptif kualitatif tipe naratif. Hasil penelitian menunjukkan bahwa altruisme dan spiritualitas mendorong pemberian sumbangan. Donatur tidak mengharapkan adanya timbal balik dari penerima, pemahaman ini kemudian dimaknai sebagai altruisme. Dari perspektif agama, donasi merupakan bentuk ketaatan kepada Tuhan dengan menjalankan apa yang diperintahkan dan hanya mengharapkan balasan-Nya. Semua partisipan adalah pemeluk agama Islam, sehingga motivasi berdasarkan nilai-nilai spiritual hanya terbatas pada keyakinan satu agama dan secara umum tidak dapat mewakili banyak keyakinan. Temuan selanjutnya, ada transformasi donasi dari donasi langsung, ke lembaga donor dan yang terbaru melalui teknologi digital yang bisa menjadi fokus penelitian di masa depan. Kata Kunci: Altruisme, Perilaku Donasi, Donatur Milenial, Interpretative Phenomenology Analysis.ABSTRACTThis study explores the donation experience of Muslim millennial donors, with the main focus on discovering the consumer donor rationality underlying donation experience. The Interpretative Phenomenological Analysis (IPA) method was conducted to depict the dynamics of Muslim millennials in starting a money donation, developing intention, and identifying the alternative distribution for donations. Ten participants were chosen from Semarang, Central Java, Indonesia, using purposive sampling with predetermined criteria and requirements for selecting participants. The interview data were then analyzed using a narrative type of descriptive qualitative technique. The research results show that altruism and spirituality encourage donation-making. Donors do not expect any reciprocity from the recipient; this understanding is interpreted as altruism. From a religious perspective, this is a form of the donor's obedience to God by carrying out what was ordered and only expecting the reward. All participants are adherents of Islam, so motivation based on spiritual values only focuses on the beliefs of one religion and cannot generally represent many beliefs. Further findings show a transformation of donations from direct donations to donor agencies and, most recently, through digital technology, focusing on future research. Keywords: Altruism, Donation Behavior, Millennial Donor, Interpretative Phenomenology Analysis.REFERENCES Anik, L., Aknin, L. B., Norton, M. I., & Dunn, E. W. (2009). Feeling good about giving: The benefits (and costs) of self-interested charitable behavior. Harvard Business School Marketing Unit Working Paper, 10-012. http://dx.doi.org/10.2139/ssrn.1444831 Aufa S, F. N. (2018). Faktor-faktor yang mempengaruhi keputusan donatur dalam menyalurkan infaq via social networking site (SNS) (Studi pada masyarakat kota Malang). Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 7(1), 1-11. Bjalkebring, P., Västfjäll, D., Dickert, S., & Slovic, P. (2016). Greater emotional gain from giving in older adults: Age-related positivity bias in charitable giving. Frontiers in Psychology, 7, 1-8. https://doi.org/10.3389/fpsyg.2016.00846 Charities Aid Foundation. (2021). CAF world giving index 2021: A global pandemic special report. Retrieved from https://www.cafonline.org/docs/default-source/about-us-research/cafworldgivingindex2021_report_web2_100621.pdf Choy, K., & Schlagwein, D. (2016). Crowdsourcing for a better world: On the relation between IT affordances and donor motivations in charitable crowdfunding. Information Technology & People, 29(1), 1-33. http://dx.doi.org/10.1108/ITP-09-2014-0215 Eveland, V. B., & Crutchfield, T. N. (2007). Understanding why people do not give: Strategic funding concerns for aids-related nonprofits. International Journal of Nonprofit and Voluntary Sector Marketing, 12(1), 1–12. https://doi.org/10.1002/nvsm.7 Hua, X., Huang, Y., & Zheng, Y. (2019). Current practices, new insights, and emerging trends of financial technologies. Industrial Management & Data Systems, 119(7), 1401-1410. https://doi.org/10.1108/IMDS-08-2019-0431 Kashif, M., Jamal, K. F., & Rehman, M. A. (2018). The dynamics of zakat donation experience among Muslims: A Phenomenological Inquiry. Journal of Islamic Accounting and Business Research, 9(1), 45-58. https://doi.org/10.1108/JIABR-01-2016-0006 La Kahija, Y. F. (2017). Penelitian fenomenologis jalan memahami pengalaman hidup. Yogyakarta: Kanisius. Liu, L., Suh, A., & Wagner, C. (2018). Empathy or perceived credibility? An empirical study on individual donation behavior in charitable crowdfunding. Internet Research, 28(3), 623-651. https://doi.org/10.1108/IntR-06-2017-0240 Mustafa, M. O. A., Mohamad, M. H. S., & Adnan, M. A. (2013). Antecedents of zakat prayers’ trust in an emerging zakat sector: An exploratory study. Journal of Islamic Accounting and Business Research, 4(1), 4-25. https://doi.org/10.1108/17590811311314267 Muzikante, I., & Skuskovnika, D. (2018). Human value and atitudes towards money. Society, Integration, Education, 7, 174-183. http://dx.doi.org/10.17l770/sie2018vol7.3433 Neumayr, M., & Handy, F. (2017). Charitable giving: What influences donors’ choice among different causes?...
Arni Dini Inayati, Imron Mawardi
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 325-337; https://doi.org/10.20473/vol9iss20223pp325-337

Abstract:
ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh tracking error dan risiko terhadap kinerja reksa dana indeks syariah di Indonesia. Penelitian ini melakukan pengujian analisis regresi linier berganda pada lima sampel dengan menggunakan data nilai aktiva bersih dan return JII dan reksa dana indeks syariah yang terdaftar pada Otoritas Jasa Keuangan sampai Desember 2019. Hasil pengujian menunjukkan bahwa tracking error tidak memiliki pengaruh signifikan terhadap kinerja reksa dana indeks syariah dan tingkat risiko berpengaruh positif dan signifikan terhadap kinerja reksa dana indeks syariah. Kata kunci: Kinerja reksa dana indeks syariah, Tracking error, Risiko, Analisis regresi linier berganda.ABSTRACTThis study aims to analyze the impact of tracking error and risk on Islamic index mutual fund performance in Indonesia. This study ran multiple linear regression analyses on five samples using the net asset values and returns of JII and Islamic index mutual funds that are listed in the Financial Services Authority using data until December 2019. The result showed that tracking error had no significant effect on the performance of Islamic index mutual funds, while the level of risk had a significant positive effect on the performance of Islamic index funds.Keywords: Islamic index mutual fund performance, Tracking error, Risk, Multiple linear regression analysis.DAFTAR PUSTAKA Adhi, N., Aji, D. P., & Winarni, W. (2021). Reksadana syariah dan konvensional di Indonesia. Jurnal Keunis (Keuangan Dan Bisnis), 9(2), 120-131. https://doi.org/10.32497/keunis.v9i2.2629 Agapova, A. (2011). Conventional mutual index funds versus exchange trade fund. Journal of Financial Markets, 14(2), 323–343. https://doi.org/10.1016/j.finmar.2010.10.005 Alam, N. (2013). A comparative performance analysis of conventional and Islamic exchange-traded funds. Journal of Asset Management, 14(1), 27–36. https://doi.org/10.1057/jam.2012.23 Anggara, A. W., & Yulianto, A. (2017). Analisis kinerja reksa dana saham dengan metode sharpe, treynor, dan jensen. Management Analysis Journal, 6(1), 13–22. Arifin, E. S. (2017). Kinerja reksadana saham syariah di Indonesia. Jurnal Ekonomi dan Bisnis, 17(1), 82–86. https://doi.org/10.30811/.v17i1.363 Asmoro, R. M. S., & Syaichu, M. (2022). Analisis pengaruh umur reksa dana, tingkat risiko, expense ratio, turnover ratio, dan market timing ability terhadap kinerja reksa dana saham syariah periode 2016-2020. Diponegoro Journal of Management, 11(2), 1–12. Basya, M. M., & Utami, B. S. A. (2021). Pengaruh alokasi aset, pemilihan saham dan tingkat risiko terhadap reksadana saham syariah di indonesia tahun 2015-2019. Al-Muraqabah: Journal of Management and Sharia Business, 1(1), 1–15. Benjelloun, H., & Abdullah A. M. A. (2009). Index funds and diversification in Saudi Arabia. International Journal of Islamic and Middle Eastern Finance and Management, 2(3), 201–212. https://doi.org/10.1108/17538390910986335 Biswas, S. (2015). Assessing market risk of Indian index funds. Global Business Review, 16(3), 511–523. https://doi.org/10.1177/0069966715569938 Charteris, A., & McCullough K. (2020). Tracking error Vs tracking difference: Does it matter?. Investment Analysts Journal, 49(3), 268–287. https://doi.org/10.1080/10293523.2020.1806480 Dorocáková, M. (2017). Comparison of ETF´s performance related to the tracking error. Journal of International Studies, 10(4), 154–165. https://doi.org/10.14254/2071-8330.2017/10-4/1 DSN MUI. (200). Fatwa DSN MUI No. 20/DSN-MUI/IX/2000 tentang pedoman pelaksanaan investasi untuk reksa dana syariah. Retrieved from http://mui.or.id/wp-content/uploads/files/fatwa/20-Pedoman_Investasi_Reksa_Dana.pdf Elton, E. J., Gruber, M. J., & Busse, J. A. (2004). Are investors rational? Choices among index funds. The Journal of Finance, 59(1), 261–288. https://doi.org/10.1111/j.1540-6261.2004.00633.x Fama, E. F., & French, K. R. (2010). Luck versus skill in the cross-section of mutual fund returns. Journal of Finance, 65(5), 1915–1947. https://doi.org/10.1111/j.1540-6261.2010.01598.x Frino A., & Gallagher D. R. (2001) Tracking S&P 500 index funds. Journal of Portfolio Management, 28(1), 44–55. https://doi.org/10.3905/jpm.2001.319822 Gani, I., & Amalia S. (2018). Alat analisis data: Aplikasi statistik untuk penelitian bidang ekonomi dan sosial. Yogyakarta: Andi. Iman, N. (2008). Panduan singkat dan praktis: Memulai investasi reksa dana. Jakarta: Elex Media Komputindo. Johnson, B., Bioy H., Kellet A., & Davidson L. (2013). On the right track: Measuring tracking efficiency in ETFs. Journal of Index Investing, 4(3), 35–41. https://doi.org/10.3905/jii.2013.4.3.035 Kandarisa, A. (2014). Perkembangan dan hambatan reksadana syariah di Indonesia: Suatu kajian teori. Jurnal Akuntansi AKUNESA, 2(2), 1–18. Kostovetsky, L. (2003). Index mutual funds and exchange-traded funds. The Journal of Portfolio Management Summer, 29(4), 80–92. https://doi.org/10.3905/jpm.2003.319897 Kusumastiti, F., & Ryandono, M. N. H. (2019). Pengaruh risiko sistematis, market timing dan ukuran dana terhadap kinerja reksa dana pendapatan tetap syariah di Indonesia Periode 2014-1018. Jurnal Ekonomi Syariah Teori dan Terapan, 6(12), 2409–2421. https://doi.org/10.20473/vol6iss201912pp2409-2421 Lestari, W. R. (2015). Kinerja reksadana saham syariah dan reksadana saham konvensional. Jurnal Magister Manajemen, 1(1), 116–128. Mawikere, J. C. (2021). Performance analysis of money market...
, Siti Inayatul Faizah
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 413-426; https://doi.org/10.20473/vol9iss20223pp413-426

Abstract:
ABSTRAK Tujuan penelitian ini adalah untuk menjawab data mengenai peran ekonomi kreatif dalam kesejahteraan wirausaha muslim yang ditinjau dari perspektif Maqashid Syariah. Ekonomi kreatif merupakan konsep ekonomi yang mengedepankan gagasan, ide, inovasi, pengetahuan dan sumber daya manusia sebagai faktor produksi dengan 16 subsektor industri kreatif. Penelitian ini menggunakan metode pendekatan kualitatif dengan jenis penelitian studi kasus deskriptif. Objek penelitian yang di kajikan adalah Komunitas Sobat Hidup Berkah Kota Surabaya. Hasil dari penelitian ini adalah melalui kegiatan usaha ekonomi kreatif yang dijalankan oleh wirausaha muslim Sobat Hidup Berkah dapat mensejahterakan perekonomian mereka di tengah pandemi covid-19. Selain itu, program kajian yang diselenggarakan oleh komunitas Sobat Hidup Berkah turut membantu memberikan pembinanaan dan motivasi dalam mengatasi permasalahan usaha dihadapi oleh wirausaha muslim. Kegiatan ekonomi kreatif yang dijalankan tidak hanya meningkatkan kualitas dan omset usaha saja. Akan tetapi secara mandiri mampu mensejahterakan dengan terpenuhinya Maqashid Syariah terdapat lima hal penjagaan yaitu menjaga agama, jiwa, akal, keturunan, dan harta. Kata Kunci: Ekonomi Kreatif, Wirausaha muslim, Maqashid Syariah, Masa Pandemi.ABSTRACTThis research objective is to explore the role of the creative economy in the prosperity of Muslim entrepreneurs from Maqashid Syariah’s perspective. The creative economy is an economic concept that proposes the idea, innovation, knowledge, and human resources as the production factor with 16 sub-sector of the creative industry. This research used a qualitative approach with a descriptive study. The research object is the community of Sobat Hidup Berkah from Surabaya. The result of this research is through the creative economy business activity run by the Muslim entrepreneur Sobat Hidup Berkah, which brings prosperity to their economic condition during the covid-19 pandemic. Furthermore, the discussion program organized by the community of Sobat Hidup Berkah also helps to provide coaching and motivation to overcome the business problem faced by Muslim entrepreneurs. The creative economy activity runs not only aimed at increasing the quality and business turnover. However, it independently could bring prosperity by the fulfillment of Maqashid Syariah, involving five things to take care of; to keep religion, soul, mind, descendants, and wealth.Keywords: Creative Economy, Moslem’s Entrepreneur, Maqashid Syariah, Pandemic Situation.DAFTAR PUSTAKA Abdurrahman, & Herdiana, N. (2015). Manajemen strategi pemasaran. Bandung: CV Pustaka Setia. Aziza, A. (2018). Peran entrepreneur muslim dalam membangun koneksi dan komunitas bisnis: studi fenomenologi pada pelaku usaha Sari Bumi di Sidoarjo. Skripsi tidak dipublikasikan. Surabaya: UIN Sunan Ampel Surabaya. Badan Ekonomi Kreatif. (2017) Tenaga kerja ekoomi kreatif 2011-2016. Jakarta: BEKRAF. Ginting, A. M. (2017). Pengaruh ekonomi kreatif terhadap perekonomian nasional. In Carunia Mulya Firdausy (Eds.), Strategi pengembangan ekonomi kreatif di Indonesia (pp. 7-28). Jakarta: Yayasan Pustaka Obor Indonesia. Hakim, L. (2012). Prinsip-prinsip ekonomi Islam. Jakarta: Erlangga. Hartomo, D. D., & Cahyadin, M. (2013). Pemeringkatan faktor keberlangsungan usaha industri kreatif di kota Surakarta. Jurnal Ekonomi & Kebijakan Publik, 4(2), 225-236. http://dx.doi.org/10.22212/jekp.v4i2.55 Hasanuddin, M. (2019). Peran ekonomi kreatif dalam mentransformasi ekonomi masyarakat perspektif nilai maqaṣid shari’ah: Studi kampung kue rungkut lor Surabaya. Skripsi tidak dipublikasikan. Surabaya: UIN Sunan Ampel Surabaya. Hayati, E. (2017). Usaha ekonomi kreatif dalam meningkatkan ekonomi masyarakat menurut perspektif ekonomi Islam (Studi petani nanas desa totokaton kecamatan punggur kabupaten Lampung Tengah). Skripsi tidak dipublikasikan. Lampung: UIN Raden Intan Lampung. Moleong, Lexy J. (2014). Metodologi penelitian kualitatif. Bandung: PT Remaja Rosdakarya. Qardhawi, Y. (1998). Fiqh zakat. Bogor: Pustaka Litera Nusantara. Rizakki, A. R., & Faizah, S. I. (2019). A model of community economic empowerment by the gerakan menulis harapan (GMH) in the city of Surabaya. International Journal of Research – Granthaalayah, 7(12), 32-38. https://doi.org/10.29121/granthaalayah.v7.i12.2019.298 Shofa, I., & Nugroho, D. (2018). Pertumbuhan dan strategi pengembangan ekonomi kreatif kota Malang. Jurnal Pangripta, 1(1). Sugiyono. (2015). Memahami penelitian kualitatif. Bandung: Alfabeta. Umi Rohmah, (2017) Analisis peran ekonomi kreatif dalam peningkatan pendapatan pengrajin ditinjau dari perspektif ekonomi Islam (Studi pada industri anyaman bambu desa tulungagung kecamatan gadingrejo Kabupaten Pringsewu). Skripsi tidak dipublikasikan. Lampung: UIN Raden Intan Lampung. Yanda, T. A. U. E., & Faizah, S. I. (2020). Dampak pendayagunaan zakat infak sedekah dalam pemberdayaan ekonomi dhuafa di kota Surabaya. Jurnal Ekonomi Syariah Teori dan Terapan, 7(5), 911-925. https://doi.org/10.20473/vol7iss20205pp911-925 Yin, R. K (2019). Studi kasus: Desain dan metode. Jakarta: Raja Grafindo Persada.
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 379-387; https://doi.org/10.20473/vol9iss20223pp379-387

Abstract:
ABSTRAK Industri fashion muslim di Indonesia saat ini sedang mengalami transformasi besar yang didorong oleh beberapa tren. Seiring dengan adanya transformasi teknologi saat ini, media sosial sebagai tempat berekspresi diri mendorong munculnya fast fashion yang mengacu pada praktik industri di mana pelaku industri fashion menawarkan berbagai macam produk baru dengan konsep pergantian mode yang cepat dan paling disukai pasar. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh store attribute terhadap customer experience, dan brand loyalty pada toko Hijup. Pengumpulan data dilakukan dengan kuesioner yang melibatkan 150 responden yang pernah mengunjungi dan berbelanja di toko Hijup dalam 12 bulan terakhir. Metode Path Analysis dilakukan untuk mengetahui bagaimana store attributes mempengaruhi customer experience dan brand loyalty dalam industri ritel fashion. Hasil penelitian menunjukkan bahwa store attribute memiliki pengaruh positif signifikan terhadap customer experience di dalam toko Hijup. Kemudian, ditemukan juga pengaruh positif signifikan antara customer experience terhadap brand loyalty. Adanya penelitian ini diharapkan dapat membantu toko Hijup sebagai pelaku retail khususnya di industri fashion muslim untuk meningkatkan store attribute mereka sehingga para peretail dapat menciptakan loyalitas bagi konsumen mereka. Kata kunci:  Store Attribute, Customer Experience, Brand Loyalty, Toko Hijup.ABSTRACTThe Muslim fashion industry in Indonesia is currently undergoing a major transformation shared by several trends. Along with the current technological transformation, social media as a place for self-expression encourages the emergence of fast fashion which refers to industrial practices where fashion industry players offer a variety of new products with the concept of rapid change and are most favored by the market. This study aims to determine how the influence of store attributes on customer experience, and brand loyalty at Hijup stores. Data were collected using questionnaires involving 150 respondents who had visited and purchased at Hijup stores in the last 12 months. The path Analysis method was conducted to find out how store attributes affect customer experience and brand loyalty in the fashion retail industry. The results showed that store attributes had a significant positive effect on customer experience in Hijup stores. Then, it was also found that there was a significant positive effect between customer experience on brand loyalty. This research is expected to help Hijup stores as retail players, especially in the Muslim fashion industry to increase their store attributes so that retailers can create loyalty for their consumers.Keywords: Store Attribute, Customer Experience, Brand Loyalty, Hijup Store.DAFTAR PUSTAKA Bıçakcıoğlu, N., Ilayda, İ., & Bayraktaroğlu, G. (2016). Antecedents and outcomes of brand love: the mediating role of brand loyalty. Journal of Marketing Communications, 24(8), 1–15. https://doi.org/10.1080/13527266.2016.1244108 Bilgihan, A. (2016). Gen Y customer loyalty in online shopping: An integrated model of trust, user experience and branding. Computers in Human Behavior, 61, 103–113. https://doi.org/10.1016/j.chb.2016.03.014 BRP & Windstream E. (2018). Retail’s digital crossroads: The race to meet shopper expectations. Retrieved from https://www.windstreamenterprise.com/wp-content/uploads/2018/07/windstream-retail-pov.pdf Choi, T. (2013). Fast fashion systems: Theories and applications. Florida USA: CRC Press. Finn, A. (2004). A reassessment of the dimensionality of retail performance: a multivariate generalizability theory perspective. Journal of Retailing and Consumer Services, 11(4), 235-245. http://dx.doi.org/10.1016/S0969-6989(03)00050-X Gentile, C., Spiller, N., & Noci, G. (2007). How to sustain the customer experience: an overview of experience components that co-create value with the customer. European Management Journal, 25(5), 395-410. https://doi.org/10.1016/j.emj.2007.08.005 Ghosh, P., Tripathi, V., & Kumar, A. (2010). Customer expectations of store attributes: A study of organized retail outlets in India. Journal of Retail & Leisure Property, 9(1), 75-87. Giddens. (2002). Customer loyalty: Menumbuhkan dan mempertahankan kesetiaan pelanggan. Jakarta: Erlangga. Hartman, K. B., & Spiro, R. L. (2005). Recapturing store image in customer-based store equity: a construct conceptualization. Journal of Business Research, 58(8), 1112-1120. https://doi.org/10.1016/j.jbusres.2004.01.008 Jackson, C. (2006). Driving brand loyalty on the web. DMI Review, 17(1), 62-67. https://doi.org/10.1111/j.1948-7169.2006.tb00031.x Khan, I., Hollebeek, L. D., Fatma, M., Islam, J. U., & Arkonsuo, L. R. (2020). Customer experience and commitment in retailing: Does customer age matter? Journal of Retailing and Consumer Services, 57. https://doi.org/10.1016/j.jretconser.2020.102219 Lemon, K. N., & Verhoef, P. V. (2016). Understanding customer experience throughout the customer journey. Journal of Marketing, 80(6), 69–96. https://doi.org/10.1509%2Fjm.15.0420 Lindquist, J. D. (1974). Meaning of image. Journal of Retailing, 50(4), 29-38. Mohd-Ramly, S., & Omar, N. A. (2017). Exploring the influence of store attributes on customer experience and customer engagement. International Journal of Retail & Distribution Management, 45(11), 1138–1158. https://doi.org/10.1108/IJRDM-04-2016-0049. Jain, R., Aagja, J., & Bagdare, S. (2017). Customer experience–a review and research agenda. Journal of Service Theory and...
, Nisful Laila
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 299-309; https://doi.org/10.20473/vol9iss20223pp299-309

Abstract:
ABSTRAK Pesatnya perkembangan perbankan syariah di Indonesia menimbulkan tantangan baru bagi bank syariah untuk lebih mendiversifikasi kegiatannya. Penelitian ini bermaksud untuk menganalisis dampak diversifikasi dan karakteristik bank pada profitabilitas bank umum syariah di Indonesia tahun 2015-2019 secara parsial maupun simultan. Diversifikasi diproksikan dengan diversifikasi pembiayaan berdasarkan akad dan diversifikasi pendapatan yang diukur menggunakan 1 - HHI (Herfindahl-Hirschman Index), sedangkan karakteristik bank diproksikan dengan non-performing financing dan ukuran bank. Menggunakan pendekatan kuantitatif dengan metode regresi data panel. Hasil menunjukkan secara parsial diversifikasi pembiayaan dan risiko pembiayaan berdampak signifikan negatif, ukuran bank berdampak positif signifikan, sedangkan diversifikasi pendapatan tidak berdampak signifikan terhadap profitabilitas BUS di Indonesia. Secara simultan diversifikasi dan karakteristik bank berpengaruh signifikan terhadap profitabilitas BUS di Indonesia. Kata Kunci: Profitabilitas, diversifikasi pembiayaan, diversifikasi pendapatan, risiko pembiayaan, ukuran bank.ABSTRACTThe rapid development of Islamic banking in Indonesia creates a new challenge for sharia banks to diversify. This study aims to investigate the impact of diversification and bank characteristics on the profitability of sharia commercial banks in Indonesia in 2015-2019 partially and simultaneously. In this study, diversification was proxied by financing diversification based on contracts and revenue diversification measured using 1- HHI (Herfindahl-Hirschman Index), while bank characteristics were proxied by non-performing financing and bank size. Using a quantitative approach with panel data regression analysis. This study uses purposive sampling. The results show that partially, diversification and financing risk has a significant negative impact, bank size has a significant positive impact, while income diversification does not have a significant impact on the profitability of sharia commercial banks in Indonesia. Simultaneously, diversification and bank characteristics have a significant effect on the profitability of sharia commercial banks in Indonesia.Keywords: Profitability, financing diversification, income diversification, financing risk, and bank size.DAFTAR PUSTAKA Al-Harbi, A. (2019). The determinants of conventional banks profitability in developing and underdeveloped OIC countries. Journal of Economics, Finance and Administrative Science, 24(47), 4–28. https://doi.org/10.1108/JEFAS-05-2018-0043 Alkhouri, R., & Arouri, H. (2018). The effect of diversification on risk and return in banking sector Evidence from the Gulf Cooperation Council countries. International Journal of Managerial Finance, 15(1), 100-128. https://doi.org/10.1108/IJMF-01-2018-0024 Azmat, S., Skully, M., & Brown, K. (2015). Can Islamic banking ever become Islamic? Pacific Basin Finance Journal, 34, 253–272. https://doi.org/10.1016/j.pacfin.2015.03.001 Bougatef, K., & Korbi, F. (2018). The determinants of intermediation margins in Islamic and conventional banks. Managerial Finance, 44(6), 704–721. https://doi.org/10.1108/MF-11-2016-0327 Brigham, E. F., & Houston, J. F. (2010). Dasar-dasar manajemen keuangan. Jakarta: Salemba Empat. Chowdhury, M. A. F., & Rasid, M. E. S. M. (2017). Determinants of performance of Islamic banks in GCC countries: Dynamic GMM approach. Advances in Islamic Finance, Marketing, and Management, 49–80. https://doi.org/10.1108/9781786358981 Elsas, R., Hackethal, A., & Holzhäuser, M. (2010). The anatomy of bank diversification. Journal of Banking and Finance, 34(6), 1274–1287. https://doi.org/10.1016/j.jbankfin.2009.11.024 Fahmi, I. (2017). Analisis laporan keuangan. Bandung: CV. Alfabeta. Hermawan, D., & Fitria, S. (2019). Pengaruh CAR, NPF, FDR, dan BOPO terhadap profitabilitas dengan variabel kontrol size (Studi kasus pada PT. Bank Muamalat Indonesia periode 2010-2017). Diponegoro Journal of Management, 8, 59–68. Jumingan. (2006). Analisis laporan keuangan. Jakarta: PT. Bumi Aksara. Kabir, M. N., Worthington, A., & Gupta, R. (2015). Comparative credit risk in Islamic and conventional bank. Pacific Basin Finance Journal, 34, 327–353. https://doi.org/10.1016/j.pacfin.2015.06.001 Lam, T., & Nguyen, A. (2018). Diversification and bank efficiency in six ASEAN countries. Global Finance Journal, 37, 57–78. https://doi.org/10.1016/j.gfj.2018.04.004 Lee, S. P., & Isa, M. (2017). Determinants of bank margins in a dual banking system. Managerial Finance, 43(6), 630-645. https://doi.org/10.1108/MF-07-2016-0189 Lestari, W. A., Tanuatmodjo, H., & Cakhyaneu, A. (2020). Diversification of financing as an effort to increase profitability at Islamic comercial banks in Indonesia. Review of Islamic Economics and Finance, 3(1), 17–28. https://doi.org/10.20414/iqtishaduna.v11i1.1131 Masruroh, M. (2018). Diversifikasi pembiayaan sebagai upaya peningkatan profitabilitas di bank syariah. Al-Tijary, 3(2), 117. https://doi.org/10.21093/at.v3i2.1102 Menicucci, E., & Paolucci, G. (2016). The determinants of bank profitability: Empirical evidence from European banking sector. Journal of Financial Reporting and Accounting, 14(1), 86-115. https://doi.org/10.1108/JFRA-05-2015-0060 Meslier, C., Tacneng, R., & Tarazi, A. (2014). Is bank income diversification beneficial ? Evidence from an emerging economy. Journal of International Financial Markets, Institutions &...
, Istyakara Muslichah
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 310-324; https://doi.org/10.20473/vol9iss20223pp310-324

Abstract:
ABSTRAK Penelitian ini bertujuan untuk menginvestigasi faktor-faktor yang memengaruhi Muslim di Indonesia berniat untuk membeli makanan Korea bersertifikasi Halal MUI. Metode sampling yang digunakan yaitu teknik purposive sampling dengan kriteria Muslim di Indonesia yang mengetahui makanan Korea bersertifikasi Halal MUI dan berusia > 18 tahun. Penelitian ini mendapatkan 190 responden dan data diolah menggunakan metode PLS-SEM. Variabel yang digunakan dalam penelitian ini yaitu pengetahuan tentang makanan Halal, sikap, religiusitas, dan niat beli. Hasil dari penelitian ini menunjukkan bahwa pengetahuan tentang makanan Halal dan religiusitas memengaruhi sikap terhadap makanan Korea bersertifikasi Halal MUI secara positif dan signifikan. Pengetahuan tentang makanan Halal dan sikap juga memengaruhi niat beli makanan Korea bersertifikasi Halal MUI secara positif dan signifikan. Namun, religiusitas ditemukan tidak memengaruhi niat beli makanan Korea bersertifikasi Halal MUI. Hasil penelitian ini diharapkan dapat membantu pelaku bisnis pada industri makanan Korea untuk mengembangkan aspek apa saja yang dapat meningkatkan niat beli Muslim terhadap makanan Korea bersertifikasi Halal MUI. Kata Kunci: pengetahuan, sikap, religiusitas, niat beli, makanan Korea, makanan halal.ABSTRACTThis study aims to investigate  factors that influence Indonesian Muslims to purchase Korean food with MUI Halal certification. This study uses a purposive sampling technique with criteria: Muslims in Indonesia who know Korean food with MUI Halal certification and aged > 18 years. This study obtained 190 respondents and the data was processed using PLS-SEM method. The variables used in this study are knowledge of Halal food, attitudes, religiosity, and purchase intentions. The results of this study indicate that knowledge about Halal food and religiosity affects attitudes towards Korean food with MUI Halal certification positively and significantly. Knowledge about Halal food and attitudes also positively and significantly influence the intention to buy Korean food with MUI Halal certification. However, religiosity was found to not affect the intention to buy Korean food with MUI Halal certification. The results of this study are expected to help businesses in Korean food industry to develop aspects that can increase Muslim’s purchase intentions for MUI Halal certified Korean food.Keywords: knowledge, attitude, religiosity, purchase intention, Korean food, halal food.DAFTAR PUSTAKA Abd Rahman, A., Asrarhaghighi, E., & Ab Rahman, S. (2015). Consumers and halal cosmetic products: Knowledge, religiosity, attitude and intention. Journal of Islamic Marketing, 6(1), 148–163. https://doi.org/10.1108/JIMA-09-2013-0068 Aji, H. M. (2017a). Does skepticism toward halal label exist ? The empirical evidence from Indonesia 8th Global Islamic Marketing Conference Proceedings, 184-195. Aji, H. M. (2017b). Examining the moderating role of high-versus-low scepticism toward halal labels: findings from Indonesia. International Journal of Islamic Marketing and Branding, 2(4), 278. https://doi.org/10.1504/ijimb.2017.10010054 Arli, D. and Tjiptono, F. (2014). The end of religion? Examining the role of religiousness, materialism, and long-term orientation on consumer ethics in Indonesia. Journal of Business Ethics,123(3), 385-400. Astuti, Y., & Asih, D. (2021). Country of origin, religiosity and halal awareness: A case study of purchase intention of Korean food. Journal of Asian Finance, Economics and Business, 8(4), 0413–0421. https://doi.org/10.13106/jafeb.2021.vol8.no4.0413 Aziz, S., Md Husin, M., Hussin, N., & Afaq, Z. (2019). Factors that influence individuals’ intentions to purchase family takaful mediating role of perceived trust. Asia Pacific Journal of Marketing and Logistics, 31(1), 81–104. https://doi.org/10.1108/APJML-12-2017-0311 Bashir, A. M. (2019). Effect of halal awareness, halal logo and attitude on foreign consumers’ purchase intention. British Food Journal, 121(9), 1998–2015. https://doi.org/10.1108/BFJ-01-2019-0011 Bohari, A. M., Hin, C. W., & Fuad, N. (2013). An analysis on the competitiveness of halal food industry in Malaysia: An approach of SWOT and ICT strategy. Malaysia Journal of Society and Space, 9(1), 1–11. Cooper, D. R., & Schindler, P. S. (2014). Business research methods. New York: Mcgraw-hill. Fathy, A., Younus, S., Rasheed, F., & Zia, A. (2015). Identifying the factors affecting customer purchase intention. Global Journal of Management and Business Research: Administration and Management, 15(2), 1–6. Fornell, C., Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50. https://doi.org/10.1177%2F002224378101800104 Graafland, J. (2017). Religiosity, attitude, and the demand for socially responsible products. Journal of Business Ethics, 144(1), 121–138. https://doi.org/10.1007/s10551-015-2796-9 Hair, J., Hult, G. T., Ringle, C., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM). New York: Sage Publishing. Hennida, C. (2013). Corporate strategies in the spread of hallyu (Korean Wave) in Indonesia. Mozaik, 13(2), 117–125. https://doi.org/10.20473/mozaik.v13i2.3833 Jeong, J. S., Lee, S. H., & Lee, S. G. (2017). When Indonesians routinely consume Korean pop culture: Revisiting Jakartan fans of the Korean drama Dae Jang Geum. International Journal of Communication, 11, 2288–2307. Khan, A., Arafat, M. Y., & Azam, M. K....
, Ali Hamdan
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 362-378; https://doi.org/10.20473/vol9iss20223pp362-378

Abstract:
ABSTRAK Kemisikinan merupakan suatu permasalahan yang harus ditemukan cara mengentaskannya. Islam agama yang sempurna telah memberikan solusi melalui instrument zakat, infak, dan sedekah. Tujuan dari penelitian ini adalah untuk menilai dampak zakat, infak, sedekah di LAZNAS LMI (Lembaga Manajemen Infaq) dengan Pendekatan CIBEST. Metode penelitian yang digunakan adalah kuantitatif dengan uji beda antara kondisi material dan spiritual mustahik sebelum dibantu dengan setelah disalurkan dana ZIS. Hasil analisis dari 355 penerima manfaat menunjukkan bahwa pada kuadran I, penerima manfaat yang dikategorikan sejahtera bertambah 28% sesudah dibantu. Pada kuadran II, penerima manfaat yang dikategorikan miskin secara material menurun sebesar 27,7%. Selain itu pada kuadran IV penerima manfaat yang dikategorikan miskin secara absolut, juga ikut menurun sebesar 0,3%. Hasil Uji Beda juga menunjukan ada perbedaan indeks spiritual maupun indeks material penerima manfaat antar sebelum dan sesudah pemberian dana ZIS dibuktikan dengan Uji Beda Wilcoxon untuk indeks material value, dan Uji T berpasangan untuk indeks spiritual value.. Dengan adanya hasil penilaian kaji dampak ini diharapkan dampak dari bantuan yang diberikan bisa terukur dan juga menjadi bahan evaluasi serta perencanaan untuk program-program yang akan datang. Implikasi temuan penelitian ini dapat memberikan refrensi terkait manfaat zakat, infak, sedekah dalam membantu mengetaskan kemiskinan yang dilakukan oleh lembaga amil zakat nasional. Secara praktik, Lembaga Manajemen Infaq perlu memberikan perhatian khusus kepada mustahik yang berada di kategori miskin absolut, dengan memberikan intervensi ekonomi dan pembinaan secara spiritual. Kata Kunci: Kaji Dampak, ZIS, Kemiskinan, CIBEST, Lemabga Amil Zakat, Lembaga Manajemen Infaq.ABSTRACTPoverty is a problem that must find a way to eradicate. Islam, the perfect religion, has provided a solution through the instruments of zakat, infaq, and shadaqah. The purpose of this study was to assess the impact of Zakat, Sedekah, and Infaq in Lembaga Manajemen Infaq with the CIBEST Approach. The method used is quantitative by distributing questionnaires and testing the difference between the material and spiritual conditions of the mustahik before being assisted with after the ZIS funds are distributed. The results of the analysis of 355 beneficiaries showed that in quadrant I, beneficiaries categorized as prosperous increased by 28% after being assisted. In quadrant II, beneficiaries categorized as materially poor decreased by 27.7%. In addition, in quadrant IV, beneficiaries who are categorized as absolute poor also decreased by 0.3%. The results of the Difference Test also show that there are differences in the spiritual index and material index of beneficiaries between before and after the provision of ZIS funds, as evidenced by the Wilcoxon Difference Test for the material value index, and the paired T-test for the spiritual value index. The assistance provided can be measured and can also be used as material for evaluation and planning for future programs. The implications of the findings of this study can provide a reference regarding the benefits of zakat, shadaqah, and infaq in helping to alleviate poverty carried out by the national amil zakat institution. In practice, Amil Zakat Organization needs to pay special attention to mustahik who are in the absolute poor category, by providing economic intervention and spiritual guidance.Keywords: Assessment of Impact, ZIS, Poverty, CIBEST, Amil Zakat Organization, Lembaga Manajemen Infaq.DAFTAR PUSTAKA Ahmed, B. O., Johari, F., & Wahab, K. A. (2017). Identifying the poor and the needy among the beneficiaries of zakat Need for a zakat-based poverty threshold in Nigeria. International Journal of Social Economics, 44(4), 446–458. https://doi.org/10.1108/IJSE-09-2015-0234 Amalia, & Mahalli, K. (2012). Analisis peran zakat dalam mengurangi kemiskinan: Studi kasus dompet dhuafa republika. Jurnal Ekonomi dan Keuangan. Andam, A. C., & Osman, A. Z. (2019). Determinants of intention to give zakat on employment income: Experience from Marawi City, Philippines. Journal of Islamic Accounting and Business Research, 10(4), 528–545. https://doi.org/10.1108/JIABR-08-2016-0097 Ashar, M. A., & Nafik, M. (2019). Implementasi metode CIBEST (Center of Islamic business and economic studies) dalam mengukur peran zakat produktif terhadap pemberdayaan mustahiq di lembaga yayasan dana sosial al-falah (ydsf) Surabaya. Jurnal Ekonomi Syariah Teori dan Terapan, 6(5). 1057-1071. https://doi.org/10.20473/vol6iss20195pp1057-1071 Asian Development Bank. (2021). Daftar negara dengan penduduk hidup di bawah garis kemiskinan terbanyak di Asia Tenggara. Retrieved from https://databoks.katadata.co.id/datapublish/2021/11/19/daftar-negara-dengan-penduduk-hidup-di-bawah-garis-kemiskinan-terbanyak-di-asia-tenggara Asmalia, S., Kasri, R. A., & Ahsan, A. (2018). Exploring the potential of zakah for supporting realization of sustainable development Goals (SDGs) in Indonesia. International Journal of Zakat, 3(4), 51–69. https://doi.org/10.37706/IJAZ.V3I4.106 Ayuniyyah, Q., Pramanik, A. H., Md Saad, N., & Ariffin, M. I. (2022). The impact of zakat in poverty alleviation and income inequality reduction from the perspective of gender in West Java, Indonesia. International Journal of Islamic and Middle Eastern Finance and Management. Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/IMEFM-08-2020-0403 Ayyubi, S. el, & Saputri, H. E. (2018). Analysis of the impact of zakat, infak, and sadaqah distribution on poverty alleviation based on the CIBEST model (Case study: Jogokariyan baitul maal mosque, Yogyakarta). In...
Ayuningtiyas Ayuningtiyas, Irma Novida, Yeni Oktaviani
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 239-251; https://doi.org/10.20473/vol9iss20222pp239-251

Abstract:
Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor kinerja keuangan yang mempengaruhi profitabilitas perbankan syariah. Metode yang digunakan dalam penelitian ini adalah deskriptif komparatif dengan pendekatan kuantitatif. Pendekatan kuantitatif menggunakan model Artificial Neural Network (ANN) dan menggunakan uji Wilcoxon. Penelitian ini menghasilkan variabel kinerja keuangan yang mempengaruhi profitabilitas pada masa sebelum pandemi yaitu CAR dengan nilai importance 71,619%. Sedangkan FDR yang menghasilkan nilai importance 0,447% dan NPF dengan nilai importance 27,932% tidak mempengaruhi profitabilitas. Sedangkan pada saat pandemi COVID-19, variabel kinerja keuangan yang mempengaruhi profitabilitas adalah variabel CAR dengan nilai importance sebesar 64,47%. Begitu pula pada variabel FDR yang memiliki nilai importance 35,37% melebihi 33,33% yang berarti varibel FDR sangat mempengaruhi profitabilitas. Hasil perbandingan kinerja keuangan sebelum dan pada saat pandemi menunjukkan terdapat perbedaan ROA, CAR, FDR, dan NPF sebelum dan saat pandemi COVID-19. Kata Kunci: Bank Syariah, Kinerja Keuangan, Profitabilitas, Pandemi COVID-19. ABSTRACTThe purpose of this study was to determine the factors of financial performance that affect the profitability of Islamic banking. The method used in this study is comparative descriptive with a quantitative approach. The quantitative approach uses the Artificial Neural Network (ANN) model and the Wilcoxon test. This study produces a financial performance variable that affects profitability in the pre-pandemic period, namely CAR with an importance value of 71.619%. While the FDR with an importance value of 0.447% and NPF with an importance value of 27.932% does not affect profitability. Meanwhile, during the COVID-19 pandemic, the financial performance variable that affects profitability is the CAR variable which produces an importance value of 64.47%. Likewise, the FDR variable which has an importance value of 35.37% exceeds 33.33%, which means that the FDR variable greatly affects profitability. The results of the comparison of financial performance before and during the pandemic show that there are differences in ROA, CAR, FDR, and NPF before and during the COVID-19 pandemic. Keywords: Islamic Banks, Financial Performance, Profitability, COVID-19 Pandemic.DAFTAR PUSTAKA Achsani, M. N. F. F., & Kassim, S. (2021). The determinants of credit risk under dual banking system: indonesian experience based on bank specific variables. Al-Muzara'ah, 9(2), 215-229. https://doi.org/10.29244/jam.9.2.215-229 Almutairi, H. A. (2022). Covid-19 and its impact on the financial performance of kuwaiti banks: A comparative study between conventional and Islamic banks. The Journal of Asian Finance, Economics and Business, 9(1), 249–257. https://doi.org/10.13106/jafeb.2022.vol9.no1.0249 Almonifi, Y. S. A., Rehman, S. U., & Gulzar, R. (2021). The covid-19 pandemic effect on the performance of the islamic banking sector in KSA: An empirical study of al rajhi bank. SSRN. http://dx.doi.org/10.2139/ssrn.3834859 Bagaskoro, M. N., & Imansyah, M. H. (2019). Pengaruh ekspor impor terhadap transaksi berjalan indonesia sebelum dan sesudah subprime mortgage. JIEP: Jurnal Ilmu Ekonomi dan Pembangunan, 2(2), 332-345. https://doi.org/10.20527/jiep.v2i2.1176 Bank Indonesia. (2020). Peraturan Bank Indonesia No. 22/6/PBI/2020 tentang perubahan kedua atas peraturan Bank Indonesia nomor 19/4/PBI/2017 tentang pinjaman likuiditas jangka pendek bagi bank umum syariah. Jakarta: Bank Indonesia. Retrieved from https://www.bi.go.id/id/publikasi/peraturan/Pages/PBI_221520.aspx. Culver, S. M. (2014). Effective higher education management through collaborative dual-degree programs. In S. Mukerji & P. Tripathi (Eds.), Handbook of research on transnational higher education (pp. 585-596). USA: IGI Global Csáji, B. C. (2001). Approximation with artificial neural networks. Unpublished master thesis. The Netherlands: Eindhoven University of Technology. Diah, A. (2021). Analisis kinerja perbankan syariah berdasarkan kegiatan usaha sebelum dan saat pandemi covid-19. Tesis tidak dipublikasikan. Purwokerto: UIN Prof. KH Saifuddin Zuhri Purwokerto. El-Chaarani, H., Ismail, T. H., El-Abiad, Z., & El-Deeb, M.S. (2022). The impact of covid-19 on financial structure and performance of Islamic banks: A comparative study with conventional banks in the GCC countries. Journal of Economic and Administrative Sciences, Vol. ahead-of-print(No. ahead-of-print). https://doi.org/10.1108/JEAS-07-2021-0138 Fakhri, U. N., Anwar, S., Ismal, R., & Ascarya, A. (2019). Comparison and predicting financial performance of islamic and conventional banks in Indonesia to achieve growth sustainability. Al-Uqud: Journal of Islamic Economics, 3(2), 174-187. https://doi.org/10.26740/al-uqud.v3n2.p174-187 Fakhri, U. N., & Darmawan, A. (2021). Comparison of Islamic and conventional banking financial performance during the covid-19 period. International Journal of Islamic Economics and Finance (IJIEF), 4(SI), 19-40. https://doi.org/10.18196/ijief.v4i0.10080 Fakhri, U. N., Anwar, S., & Ismal, R. (2019). Comparison of sharia and conventional banking bankruptcy rates in Indonesia. Tazkia Islamic Finance and Business Review, 13(2), 125-141. https://doi.org/10.30993/tifbr.v13i2.193 Farild, M., Bachtiar, F., Wahyudi, W., & Jannah, R. (2021). Analisis kinerja keuangan PT. BNI syariah tbk sebelum dan pada saat pandemi covid-19. Assets: Jurnal Ekonomi, Manajemen dan Akuntansi, 1(1), 88-95. Fatihudin, D., & Muchklas, M. (2018). How measuring...
, Tika Widiastuti
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 230-238; https://doi.org/10.20473/vol9iss20222pp230-238

Abstract:
Penelitian ini bertujuan untuk mengetahui peran pemerintah dan masyarakat dalam perzakatan di Jawa Timur. Hal tersebut dinilai dengan menggunakan dimensi makro pada indeks zakat nasional. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif dengan alat analisis Indeks Zakat Nasional. Penelitian dilakukan dengan memberi kuesioner kepada pihak Lembaga Amil Zakat terkait data yang dibutuhkan. Hasil yang didapat pada dimensi makro adalah 0,31 yang mana menunjukkan nilai yang kurang baik. Hal itu disebabkan oleh beberapa faktor diantaranya masih rendahnya dukungan APBD untuk biaya operasional Lembaga Amil Zakat dan nilai rasio muzakki baik individu maupun badan usaha yang masih sangat rendah. Kata Kunci: Lembaga Amil Zakat, Indeks Zakat Nasional,Dimensi Makro, Kinerja. ABSTRACTThis study aims to determine the role of government and society on zakat in East Java. These roles are assessed using the macro dimensions of the national zakat index. This study uses a quantitative descriptive research method with the National Zakat Index analysis tool. The research was conducted by distributing questionnaires to Amil Zakat Institutions regarding the required data. The results obtained by the zakat institution on the macro dimension is 0.31 which indicates a poor value. This was caused by several factors, including the low budget support for operational costs of Amil Zakat Institution and the very low value of the muzakki ratio for both individuals and business entities.Keywords: Amil Zakat Institution, National Zakat Index. Macro Dimension, Performance.DAFTAR PUSTAKA Badan Pusat Statistik. (2020). Jumlah penduduk miskin menurut provinsi, 2007-2020. Retrieved from https://www.bps.go.id/linkTableDinamis/view/id/1119 Badan Pusat Statistik. (2020). Jumlah perusahaan, tenaga kerja, investasi, dan nilai produksi menurut kabupaten/kota di provinsi Jawa Timur, 2017. Retrieved from https://jatim.bps.go.id/statictable/2019/10/15/1943/jumlah-perusahaan-tenaga-kerja-investasi-dan-nilai-produksi-menurut-kabupaten-kota-di-provinsi-jawa-timur-2017-.html Khoirunnisa, A. A. (2017). Analisis kinerja baznas kabupaten Cilacap dengan pendekatan indeks zakat nasional. Skripsi tidak dipublikasikan. Bogor: Institut Pertanian Bogor. Mubarokah, I. (2017). Analisis kinerja perzakatan provinsi Jawa Tengah. Skripsi tidak dipublikasikan. Bogor: Institut Pertanian Bogor. Pusat Kajian Strategis BAZNAS. (2016). Indeks zakat nasional. Jakarta Pusat: Pusat Kajian Strategis BAZNAS. Pusat Kajian Strategis BAZNAS. (2020). Revisi komponen dan formula penghitungan indeks zakat nasional. Jakarta Pusat: Pusat Kajian Strategis BAZNAS Putri, Y. H. (2017). Analisis kinerja pengelolaan zakat di badan amil zakat nasional (BAZNAS) kota Yogyakarta. Skripsi tidak dipublikasikan. Bogor: Institut Pertanian Bogor. Saf, M. A. (2015). Efektivitas pelaksanaan perda pengelolaan zakat di kota Mojokerto dan kabupaten Sidoarjo. Al-Daulah: Jurnal Hukum Dan Perundangan Islam, 5(2), 312-332. https://doi.org/10.15642/ad.2015.5.2.312-332
, Ari Prasetyo
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 203-212; https://doi.org/10.20473/vol9iss20222pp203-212

Abstract:
Perilaku konsumen muslim dalam mengonsumsi suatu produk, hendaknya melihat pada sisi kehalalan atau syariat Islam, termasuk dalam hal pakaian. Penelitian ini bertujuan untuk mengetahui bagaimana hubungan antara pengetahuan halal terhadap sikap konsumen muslim di Surabaya atas konsumsi fesyen syar'i. Metode kuantitatif penelitian ini menggunakan pendekatan korelasi dan menggunakan PLS. Hasil pada penelitian ini adalah pengetahuan berpengaruh positif signifikan terhadap sikap konsumen fesyen syar’i di Surabaya. Sehingga, produsen dan pemasar harus memperhatikan kehalalan dalam memproduksi dan memasarkan produknya. Kata Kunci: Fesyen Syar’i, Pengetahuan Halal, Sikap, Perilaku Konsumen. ABSTRACTMuslim consumer behavior in consuming a product should look at the halal side or Islamic law, including in terms of fashion. This research aims to find out how the relationship between halal knowledge to Muslim consumer attitudes in Surabaya over the consumption of syar'i fashion. The quantitative method of this research uses a correlation approach with PLS. The result of this study is that knowledge has a significant positive effect on the attitude of consumers of syar'i fashion in Surabaya. Thus, manufacturers and marketers should pay attention to halalness in producing and marketing their products.Keywords: Fashion Syar’i, Halal Knowledge, Attitude, Consumer Behavior.DAFTAR PUSTAKA Abuznaid, S. (2012). Islamic marketing: Addressing the muslim market. Humanities, 26(6), 1473–1503. Adiba, E. M., & Wulandari, D. A. (2018). Pengaruh halal knowledge, islamic religiosity, dan attitude terhadap behavior konsumen muslim generasi y pengguna kosmetik halal di Surabaya. Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia, 1(3), 357–369. https://doi.org/10.31842/jurnal-inobis.v1i3.42 Amanda, F., Possumah, B. T., & Firdaus, A. (2018). Consumerism in personal finance: An Islamic wealth management approach. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 10(2), 325–340. https://doi.org/10.15408/aiq.v10i2.5518 Amin, H., Rahman, A. R. A., Razak, D. A., & Rizal, H. (2017). Consumer attitude and preference in the Islamic mortgage sector: A study of Malaysian consumers. Management Research Review, 40(1), 95–115. https://doi.org/10.1108/MRR-07-2015-0159 BPS Kota Surabaya. (2020). Surabaya municipality in figures 2020. Surabaya: BPS Kota Surabaya. https://doi.org/1102002.3578 Divianjella, M., Muslichah, I., & Ariff, Z. H. A. (2020). Do religiosity and knowledge affect the attitude and intention to use halal cosmetic products? Evidence from Indonesia. Asian Journal of Islamic Management (AJIM), 2(2), 71–81. https://doi.org/10.20885/ajim.vol2.iss2.art1 Dwiastuti, R., Shinta, A., & Isaskar, R. (2012). Ilmu perilaku konsumen. Malang: UB Press. Engel, J. F., Blackwell, R. D., & Miniard, P. W. (1994). Perilaku konsumen. Surabaya: Binarupa Aksara. Engel, J. F., Blackwell, R. D., & Miniard, P. W. (1995). Perilaku konsumen. Surabaya: Binarupa Aksara. Farlina, N., Shafii, Z., & Shahwan, S. (2015). Awareness and perception of muslim consumers on halal cosmetics and personal care products. International Journal of Business, Economics and Management, 2(1), 1–14. http://dx.doi.org/10.18488/journal.62/2015.2.1/62.1.1.14 Firmansyah, M. A. (2018). Perilaku konsumen. Jakarta: Deepublish. Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM). Thousand Oaks: Sage. Hair, Joseph F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203 Harun, T. W. R., Rashid, R. A., & Hamed, A. B. (2015). Factors influencing products’ knowledge of Islamic banking employees. 3(1), 23–33. https://doi.org/10.15640/jisc.v3n1a4 Haryono, S. (2016). Metode SEM untuk penelitian manajemen dengan AMOS LISREL PLS. Bekasi: Intermedia Personalia Utama. Karim, A. (2014). Ekonomi mikro Islami. Rajawali Pers. Karim, M. A. (2013). Perilaku komunitas muslim perkotaan dalam mengonsumsi produk halal. Jakarta: Kementerian Agama RI. Kementerian Agama Republik Indonesia. (2017). Qur’an Kemenag. Jakarta: LPMQ. https://quran.kemenag.go.id/ Khan, M. A. (2020). Theory of consumer behavior: An Islamic perspective. Retrieved from https://mpra.ub.uni-muenchen.de/id/eprint/104208 Kotler, P., & Keller, K. L. (2008). Manajemen pemasaran. Jakarta: Erlangga. Maichum, K., Parichatnon, S., & Peng, K. C. (2017). The Influence of attitude, knowledge and quality on purchase intention towards halal food: A case study of young non-muslim consumers in Thailand. IRA-International Journal of Management & Social Sciences (ISSN 2455-2267), 6(3), 354. https://doi.org/10.21013/jmss.v6.n3.p3 Muslichah, I., & Sanusi, S. (2019). The effect of religiosity and financial literacy on intention to use Islamic banking products. Asian Journal of Islamic Management (AJIM), 1(2), 85–92. https://doi.org/10.20885/ajim.vol1.iss2.art2 Nurhayati, T., & Hendar, H. (2020). 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 Pickens, J. (2005). Attitudes and perceptions. In Organizational behavior in health care (pp. 43–76). Sudbury: Jones and Bartlett Publishers. https://doi.org/10.1007/978-94-009-4978-2_11 Rahman, A. A.,...
Ibnu Affan,
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 213-229; https://doi.org/10.20473/vol9iss20222pp213-229

Abstract:
Penelitian ini bertujuan untuk mengetahui faktor-faktor apa saja yang berpengaruh terhadap keputusan investor saham syariah di Surabaya selama pandemi Covid-19. Faktor-faktor tersebut didapatkan melalui market variables, financial literacy, herding behavior, dan risk tolerance. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik analisis yakni analisis faktor konfirmatori. Penelitian ini memakai teknik purposive dan snowball sampling untuk mendapatkan 100 responden melalui kuesioner yang disebar sesuai dengan kriteria yang telah ditentukan. Hasil dari penelitian menyatakan bahwa terdapat tiga faktor yang memengaruhi keputusan investor saham syariah di Surabaya selama pandemi Covid-19 yakni perilaku herding sebagai faktor utama, pengetahuan investasi sebagai faktor kedua, dan market variables sebagai faktor ketiga. Kata Kunci: Perilaku Herding, Pengetahuan Investasi, Market Variables, Keputusan Investasi, Pandemi Covid-19. ABSTRACTThis study aims to determine what factors influence the decisions of Islamic stock investors in Surabaya during the Covid-19 pandemic. These factors are obtained through market variables, financial literacy, herding behavior, and risk tolerance. The research method uses a quantitative approach with analytical techniques, namely confirmatory factor analysis. This study used purposive and snowball sampling to get 100 respondents through questionnaires distributed according to the predetermined criteria. The results found that three factors influence the decisions of Islamic stock investors in Surabaya during the Covid-19 pandemic, i.e., herding behavior as the main factor, investment knowledge as the second factor, and market variables as the third factor.Keywords: Herding Behavior, Investment Knowledge, Market Variables, Investment Decisions, Covid-19 Pandemic.DAFTAR PUSTAKA Ahmed, Z., & Noreen, U. (2021). Role of behavioral determinants for investment decision making. Asia-Pacific Social Science Review, 21(2), 48-62. Al-Tamimi, H., & Kalli, A. A. B. (2009). Financial literacy and investment decisions of UAE investors. Journal of Risk Finance, 10(5), 500–516. https://doi.org/10.1108/15265940911001402 Anita, I., Tampubolon, J. N., & Rachman, A. A. (2021). Factors affecting the investment decision on stock investors during pandemic covid-19. Turkish Journal of Physiotherapy and Rehabilitation, 32(2), 3884–3899. https://turkjphysiotherrehabil.org/pub/pdf/322/32-2-504.pdf Asiedu, E., Jin, Y., & Kanyama, I. K. (2015). The impact of HIV/AIDS on foreign direct investment: Evidence from Sub-Saharan Africa. Journal of African Trade, 2(1–2), 1-17. https://doi.org/10.1016/j.joat.2015.01.001 Bachrudin, A., & Tobing, H. L. (2003). Analisis data untuk penelitian survey. Bogor: In Media. Bappenas. (2020). Laporan perkembangan ekonomi Indonesia dan dunia triwulan III tahun 2020. Jakarta: Kementerian PPN/Bappenas. BEI. (2021). Database galeri investasi BEI per Maret 2021. Jakarta: BEI. Ceylan, R. F., & Ozkan, B. (2020). The economic effects of epidemics: from SARS and MERS to COVID-19. Research Journal in Advanced Humanities, 1(2), 21–29. https://royalliteglobal.com/advanced-humanities/article/view/132 Chavas, J.-P. (2004). Risk analysis in theory and practice. USA: Elsevier Academic Press. Chen, H., & Volpe, R. P. (1998). An analysis of personal financial literacy among college students. Financial Services Review, 7(2), 107–128. https://doi.org/https://doi.org/10.1016/S1057-0810(99)80006-7 Darmawan, T., Nurwahidin., & Anwar, S. (2019). Analisis faktor-faktor yang memengaruhi keputusan investasi di pasar modal syariah. Jurnal Middle East and Islamic Studies,6(2), 192-214. https://doi.org/10.7454/meis.v6i2.103 DelaCruz, J. (2007). A brief contribution to the debate over the impact if HIV/AIDS on economic growth. Munich Personal RePEc Archive, 2116, 0–33. Dixon, S., McDonald, S., & Roberts, J. (2002). The impact of HIV and AIDS on Africa’s economic development. British Medical Journal, 324(7331), 232–234. https://doi.org/10.1136/bmj.324.7331.232 Economou, F., Hassapis, C., & Philippas, N. (2018). Investors’ fear and herding in the stock market. Applied Economics, 50(34–35), 3654–3663. https://doi.org/10.1080/00036846.2018.1436145 Economou, F., Kostakis, A., & Philippas, N. (2011). Cross-country effects in herding behaviour: Evidence from four south European markets. Journal of International Financial Markets, Institutions and Money, 21(3), 443–460. https://doi.org/10.1016/j.intfin.2011.01.005 Fridana, I. O., & Asandimitra, N. (2020). Analisis faktor yang memengaruhi keputusan investasi (studi pada mahasiswi di surabaya). Jurnal Muara Ilmu Ekonomi dan Bisnis, 4(2), 396. https://doi.org/10.24912/jmieb.v4i2.8729 Ghalandari, K., & Ghahremanpour, J. (2013). The effect of market variables and herding effect on investment decision as factor influencing investment performance in Iran. Journal of Basic and Applied Scientific Research, 3(3), 313–318. Ghozali, I. (2001). Aplikasi analisis multivariate dengan program SPSS. Semarang: Badan Penerbit UNDIP. Ghozali, I. (2005). Aplikasi analisis multivariate dengan program SPSS. Semarang: Badan Penerbit UNDIP. Grable, J., & Lytton, R. (1999). Financial risk tolerance revisited: The development of a risk assessment instrument. Financial Services Review, 8(3), 163–181. https://doi.org/10.1016/s1057-0810(99)00041-4 Hadrian, H., & Adiputra, I. G. (2020). Pengaruh...
Rika Rika,
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 156-167; https://doi.org/10.20473/vol9iss20222pp156-167

Abstract:
Entrepreneurship education dianggap mempunyai pengaruh terhadap nascent halalpreneurial intention. Penelitian ini menggunakan mahasiswa Muslim di Indonesia yang sedang atau telah menempuh mata kuliah kewirausahaan sebagai obyek penelitian. Selain itu, entrepreneurship education dapat menjadi faktor penting timbulnya commitment to entrepreneurship pada mahasiswa dan menumbuhkan niat berbisnis dikalangan mahasiswa. Hal ini karena entrepreneurship diakui sebagai cara untuk menciptakan lapangan kerja dan mengurangi pengangguran. Menggunakan metode penelitian kuantitatif dan kuesioner yang disebarkan secara online kepada responden mahasiswa Muslim, ditemukan bahwa entrepreneurship education dan commitment to entrepreneurship berkaitan dengan nascent halalpreneurial intention pada mahasiswa Muslim di Surabaya. Kata Kunci: Entrepreneurship, Entrepreneurship education, Commitment to entrepreneurship, Innovativeness, Nascent halalpreneurial intention. ABSTRACTEntrepreneurship education is considered to have an influence on nascent halalpreneurial intention. This study uses Muslim students in Indonesia who are currently taking or have taken entrepreneurship courses as research objects. In addition, entrepreneurship education can be an important factor in generating commitment to entrepreneurship among students and fostering business intentions among students. This is because entrepreneurship is recognized as a way to create jobs and reduce unemployment. Using quantitative research methods and questionnaires distributed online to Muslim student respondents, it was found that entrepreneurship education and commitment to entrepreneurship were related to nascent halalpreneurial intention to Muslim students in Surabaya.Keywords: Entrepreneurship, Entrepreneurship education, Commitment to entrepreneurship, Innovativeness, Nascent halalpreneurial intention.DAFTAR PUSTAKA Adam, A., & Fayolle, A. (2015). Bridging the entrepreneurial intention-behaviour gap: The role of commitment and implementation intention. International Journal of Entrepreneurship and Small Business, 25(1), 36-54. Alam, M. Z., Kousar, S., Rehman, C. A. (2019). Role of entrepreneurial motivation on entrepreneurial intentions and behaviour: Theory of planned behaviour extension on engineering students in Pakistan. Journal of Global Entrepreneurship Research, 9(10), 1-20. Ayalew, M. M. (2020). Bayesian hierarchical analyses for entrepreneurial intention of students. Journal of Big Data, 7(1), 1–23. https://doi.org/10.1186/s40537-020-00293-x. Badan Pusat Statistik. (2020). Tingkat pengangguran terbuka (TPT) sebesar 7,07 persen. Retrieved from https://www.bps.go.id/pressrelease/2020/11/05/1673/agustus-2020--tingkat-pengangguran-terbuka--tpt--sebesar-7-07-persen.html. Baliamoune-Lutz, M., & Garello, P. (2015). The effect of tax progressivity on the quality of entrepreneurship: How significant is the phenomenon of “poor entrepreneurship”?. SSRN Electronic Journal. http://dx.doi.org/10.2139/ssrn.2585567 Bosma, N., Schott, T., Terjesen, S., & Kew, P. (2016). Global Entrepreneurship Monitor 2015 to 2016: Special topic report on social entrepreneurship. http://dx.doi.org/10.2139/ssrn.2786949]. Bosma, N., & Kelley, D. (2019). Global entrepreneurship monitor 2018/2019 global report. Chile: Gráfica Andes. Bustamam, U. S. A. (2012). Growth strategy of Malay entrepreneurs – challenges and opportunities: A Malaysian. Malaysia: Universiti Sains Islam Malaysia. Gollwitzer, P. M., & Brandstätter, V. (1997). Implementation intentions and effective goal pursuit. Journal of Personalityand Social Psychology, 73(1): 186–199. http://dx.doi.org/10.1037/0022-3514.73.1.186 Hamdi, A. S. & Bahruddin, E. (2014). Metode penelitian kuantitatif aplikasi dalam pendidikan. Yogyakarta: Deepublish. Haryono, S. (2016). Metode SEM untuk penelitian manajemen dengan AMOS LISREL PLS. Bekasi: Badan Penerbit PT. Intermedia Personalia Utama. Hassan, A., Saleem, I., Anwar, I., & Hussain, S. A. (2020). The entrepreneurial intention of Indian university students: The role of opportunity recognition and entrepreneurship education. Education & Training, 62(7/8), 843-861. https://doi. org/10.1108/ET-02-2020-0033 Hejazinia, R. (2015). The impact of IT-based entrepreneurship education on entrepreneurial intention. International Journal of Management, Accounting and Economics, 2(3), 243–253. Linan, F. (2004). Intention-based models of entrepreneurship education. Piccolla Impresa/Small Business, 3(1), 11–35. Hussain, A., & Norashidah, D. (2015). Impact of entrepreneurial education on entrepreneurial intentions of Pakistani students. Journal of Entrepreneurship and Business Innovation, 2(1), 43. http://dx.doi.org/10.5296/jebi.v2i1.7534 Enggartiasto tingkat kewirausahaan di indonesia rendah. (2018). https://republika.co.id/berita/ekonomi/korporasi/18/10/18/pgsax3383enggartiasto-tingkat kewirausahaan-di-indonesia-rendah Jena, R. K. (2020). Measuring the impact of business management Student’s attitude towards entrepreneurship education on entrepreneurial intention: A case study. Computers in Human Behavior, 107(December 2018), 106275. https://doi.org/10.1016/j.chb.2020.106275 Kementerian Agama Republik Indonesia. (2017). Terjemahan Al-Qur’an. Jakarta: Kemenag RI. Kibler, E. (2012). Formation of entrepreneurial intentions in a regional context. Entrepreneurship & Regional Development, 25(3-4), 293-323. https://doi.org/10.1080/08985626.2012.721008 Koyviriyakul, K. (2016). The intention of software developers to be startup entrepreneurs. Unpublished master thesis, Bangkok: Thammasart University. Kurniawan, R. (2013). Pengaruh...
, Atina Shofawati
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 260-272; https://doi.org/10.20473/vol9iss20222pp260-272

Abstract:
Crowdfunding Syariah merupakan salah satu bentuk fintech dengan mengumpulkan dana dari masyarakat untuk diberikan kepada pihak atau proyek yang membutuhkan bantuan dana dengan menerapkan prinsip syariah didalamnya. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari pengetahuan keuangan, pengalaman investasi mahasiswa dan iklan proyek terhadap minat investasi mahasiswa pada situs crowdfunding syariah di Indonesia. Pada penelitian ini digunakan metode kuantitatif dengan teknik analisis PLS-SEM. Dari hasil penelitian ditemukan bahwa pengetahuan keuangan dan iklan proyek berpengaruh signifikan terhadap minat investasi mahasiswa pada situs crowdfunding syariah, sedangkan pengalaman investasi mahasiswa memiliki pengaruh yang tidak signifikan pada minat investasi mahasiswa pada situs crowdfunding syariah di Indonesia. Kata Kunci: Pengetahuan Keuangan, Pengalaman Investasi, Iklan Proyek, Investasi Mahasiswa, Crowdfunding Syariah. ABSTRACTSharia crowdfunding is a form of fintech that collects funds from the public to be given to parties or projects that need financial assistance by applying sharia principles in it. This study aims to determine the effect of financial knowledge, investment experience, and project advertising on students’ investment intentionin sharia crowdfunding sites in Indonesia. In this study, quantitative methods were used with PLS-SEM analysis techniques. It found that financial knowledge and project advertising had a significant effect on students’ investment intentionin sharia crowdfunding sites, while students’ investment experience had an insignificant effect on the students’ investment intentionin sharia crowdfunding sites in Indonesia.Keywords: Knowledge, Investment Experience, Project Advertisement, Students’ Investment, Sharia Crowdfunding.DAFTAR PUSTAKA Alquraan, T., Alqisie, A., & Al Shorafa, A. (2016). Do behavioral finance factors influence stock investment decisions of individual investors? (Evidences from Saudi Stock Market). American International Journal of Contemporary Research, 6(3), 159–169. Awais, M., Fahad Laber, M., Rasheed, N., & Khursheed, A. (2016). Impact of financial literacy and investment experience on risk tolerance and investment decisions: Empirical evidence from Pakistan. International Journal of Economics and Financial Issues, 6(1), 73–79. Chou, S. R., Huang G. L., & Hsu H. L. (2010). Investor attitude and behavior towards inherent risk and potential in financial product. International Research Journal of Finance and Economics. Darmansyah, Fianto, B. A., Hendratmi, A., & Aziz, P. F. (2020). Factors determining behavioral intentions to use Islamic financial technology: Three competing models. Journal of Islamic Marketing, 12(4), 794–812. https://doi.org/10.1108/JIMA-12-2019-0252 Faidah, F. (2019). Pengaruh literasi keuangan dan faktor demografi terhadap minat investasi mahasiswa. JABE (Journal of Applied Business and Economic), 5(3), 251. https://doi.org/10.30998/jabe.v5i3.3484 Hardiwinoto. (2013). Teori dan praktik keputusan investasi sektor rill dan finansial. Semarang: Unimus Press. Hendratmi, A., Ryandono, M. N. H., & Sukmaningrum, P. S. (2020). Developing Islamic crowdfunding website platform for startup companies in Indonesia. Journal of Islamic Marketing, 11(5), 1041–1053. https://doi.org/10.1108/JIMA-02-2019-0022 Lacan, C., & Desmet, P. (2017). Does the crowdfunding platform matter? Risks of negative attitudes in two-sided markets. Journal of Consumer Marketing, 34(6), 472–479. https://doi.org/10.1108/JCM-03-2017-2126 Lubis, P. K. D. (2019). Influence of knowledge investment and investment motivation against the interest of investing in the stock market on economic education status of students of state university of Medan. Journal of Physics: Conference Series, 1387(1). https://doi.org/10.1088/1742-6596/1387/1/012064 Mishra, K. C., & Metilda, M. J. (2015). A study on the impact of investment experience, gender, and level of education on overconfidence and self-attribution bias. IIMB Management Review, 27(4), 228–239. https://doi.org/10.1016/j.iimb.2015.09.001 Nagy, A., & Obenberger, W. (1994). Influencing individual behavior investor. Financial Analysts Journal, 50(4), 63–68. https://doi.org/10.2469/faj.v50.n4.63 Nugroho, A. Y., & Rachmaniyah, F. (2019). Fenomena perkembangan crowdfunding di Indonesia. Ekonika: Jurnal Ekonomi Universitas Kadiri, 4(1), 34-46. https://doi.org/10.30737/ekonika.v4i1.254 Otoritas Jasa Keuangan. (2021). Statistik fintech lending periode Januari 2021. https://www.ojk.go.id/id/kanal/iknb/data-dan-statistik/fintech/Pages/Statistik-Fintech-Lending-Periode-Januari-2021.aspx Putra, S. M., & Susilowati, F. D. (2020). Pengaruh popularitas proyek dan kualitas informasi proyek pada kampanye crowdfunding. Jurnal Konsep Bisnis dan Manajemen, 7(November), 35–47. https://doi.org/10.31289/jkbm.v7i1.4225 Schwienbacher, A., & Larralde, B. (2012). Crowdfunding of small entrepreneurial ventures. SSRN Electronic Journal, 2010. https://doi.org/10.2139/ssrn.1699183 Suprihati., & Pradanawati, S. L. (2020). The influence of knowledge, investment motivation and investment understanding on student interest to invest in the capital market. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(4), 1030–1038. Suyanti, E., & Hadi, N. U. (2019)....
, Agus Widarjono, Nabilah Amir
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 140-155; https://doi.org/10.20473/vol9iss20222pp140-155

Abstract:
ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh diversifikasi pembiayaan dengan beberapa kontrol variabel baik variabel internal bank maupun variabel eksternal terhadap NPF BPRS di Indonesia. Faktor internal terdiri dari aset, CAR, pembiayaan, efisiensi operasi, sedangkan variabel eksternal adalah kondisi ekonomi makro yaitu output domestik dan tingkat inflasi. Penelitian ini menggunakan data time series, bulan Januari 2010 sampai Desember 2019. Penelitian ini menggunakan metode Autoregressive Distributed Lag model (ARDL). Berdasarkan hasil uji kointegrasi terdapat hubungan jangka panjang dalam penelitian ini. Penelitian ini menunjukkan bahwa diversifikasi menyebabkan NPF yang tinggi. Selain itu, peningkatan CAR dan Inflasi menyebabkan meningkatkan NPF pada BPRS di Indonesia. Pembiayaan yang diproksi dengan rasio pembiayaan terhadap total aset menunjukkan pengaruh yang negatif terhadap NPF. Implikasi bagi BPRS yakni BPRS diharapkan lebih pada konsentrasi pembiayaan pada sektor tertentu karena akan mengurangi risiko pembiayaan bermasalah pada BPRS. selain itu BPRS dalam melakukan pembiayaan perlu menerapkan prinsip kehati-hatian agar dapat meningkatkan profitabilitas dan mengurangi pembiayaan bermasalah. kemudian bagi pemerintah diharapkan terus menjaga kondisi ekonomi sehingga dapat mengurangi risiko pembiayaan bermasalah. Kata Kunci: NPF, Diversifikasi, Pembiayaan, Inflasi, ARDL. ABSTRACTThis research aims to analyze the effect of financing diversification with some variable controls on both internal bank variables and external variables to NPF of BPRS in Indonesia. Internal factors consist of assets, CAR, financing, operating efficiency. While external variables are macroeconomic conditions, i.e., domestic output and inflation rate. This study uses time-series data, from January 2010 to December 2019. The study used the Autoregressive Distributed Lag Model (ARDL) method. Based on the cointegration test results, this study has a long-term relationship. This research shows that diversification leads to high NPF. In addition, the increase in CAR and Inflation led to an increase in NPF of BPRS in Indonesia. Projected financing with a ratio of financing to total assets negatively influences NPF. The implication for BPRS is that BPRS should focus on financing in specific segments because it will reduce the risk of non-performing financing. BPRS also needs to apply the prudential principle to increase profitability and reduce non-performing financing. In addition, the government must also maintain a stable economic condition to reduce the risk of non-performing financing.Keywords: NPF, Diversification, Financing, Inflation, ARDL.DAFTAR PUSTAKA Abidin, Z., Rumbaf, A. S., Iqbal, M., & Prabantarikso, R. M. (2020). Determinants of credit risk diversification in Indonesian banking industry. Journal of Seybold Report, 15(8), 1932–1948. Acharya, V. V., Hasan, I., & Saunders, A. (2006). Should banks be diversified? Evidence from individual bank loan portfolios. The Journal of Business, 79(3), 1355–1412. https://doi.org/10.1086/500679 Adzobu, L. D., Agbloyor, E. K., & Aboagye, A. (2017). The effect of loan portfolio diversification on banks’ risks and return: Evidence from an emerging market. Managerial Finance, 43(11), 1274–1291. https://doi.org/10.1108/MF-10-2016-0292 Al Qur’an Surat Al-Baqarah/2:282 Al-kayed, L. T., & Aliani, K. C. (2020). Effects of focus versus diversification on bank risk and return: evidence from Islamic banks’ loan portfolios. Journal of Islamic Accounting and Business Research, 11(9), 2155–2168. https://doi.org/10.1108/JIABR-10-2019-0192 Baskara, I. G. K. (2013). Lembaga keuangan mikro di Indonesia. Buletin Studi Ekonomi, 18(2), 114–125. Christianti, A. (2011). Diversifikasi kredit terhadap profitabilitas dan probabilitas kegagalan bank. Jurnal Keuangan dan Perbankan, 15(3), 428–436. https://doi.org/10.26905/jkdp.v15i3.1035 Fauzukhaq, M. F., Sari, D., Wiranata, S., Studi, P., Syariah, P., Islam, U., Syarif, N., Jakarta, H., & Selatan, T. (2020). Pengaruh inflasi, BI rate, kurs, CAR dan FDR terhadap non-performing financing bank syariah mandiri. Media Ekonomi, 28(2), 129–140. Hanafi, M. M. & Halim, A. (2018). Analisis laporan keuangan. Yogyakarta: UPP STIM YKPN. Hernawati, H. & Puspasari, O. R. (2018). Pengaruh faktor makroekonomi terhadap pembiayaan bermasalah. Journal of Islamic Finance and Accounting, 1(1). 11-34. https://doi.org/10.22515/jifa.v1i1.1134 Huynh, J. & Dang, V. D. (2020). A risk-return analysis of loan portfolio diversification in the Vietnamese banking system. Journal of Asian Finance, Economics and Business, 7(9), 105–115. https://doi.org/10.13106/JAFEB.2020.VOL7.NO9.105 Karnaen, A. P. & Antonio, M. S. (1992). Apa dan bagaimana bank syariah. Yogyakarta: Dana Bhakti Wakaf. Kim, H., Batten, J. A. & Ryu, D. (2020). Financial crisis, bank diversification, and financial stability: OECD countries. International Review of Economics and Finance, 65(September 2019), 94–104. https://doi.org/10.1016/j.iref.2019.08.009 Kusi, B. A., Adzobu, L., Abasi, A. K. & Ansah-Adu, K. (2020). Sectoral loan portfolio concentration and bank stability: Evidence from an emerging economy. Journal of Emerging Market Finance, 19(1), 66–99. https://doi.org/10.1177/0972652719878597 Laestiani, N., Riani, W. & Haviz, M. (2020). Pengaruh inflasi, laju pertumbuhan ekonomi (LPE), dan return on asset (ROA) terhadap non performing financing (NPF) pada bank umum. Prosiding Ilmu...
, Muhammad Nafik Hadi Ryandono
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 252-259; https://doi.org/10.20473/vol9iss20222pp252-259

Abstract:
Manusia, hewan, maupun tumbuhan sangat bergantung kepada lingkungan hidup. Sudah menjadi kewajiban manusia untuk menjaga kelestarian lingkungan mengingat peran penting lingkungan bagi kehidupan. Dalam proses menjaga kelestarian lingkungan dipengaruhi oleh berbagai faktor yang mendorong maupun menghambat. Salah satu faktor yang menjadi penghambat kelestarian lingkungan adalah aktivitas perusahaan. Tujuan dari pada penelitian ini adalah mengetahui apakah terdapat pengaruh antara pengungkapan lingkungan, kinerja lingkungan, dan kinerja keuangan terhadap harga saham. Variabel independen yang digunakan dalam penelitian ini adalah pengungkapan lingkungan, kinerja lingkungan, dan kinerja keuangan. Sementara variabel dependennya yakni harga saham. Pendekatan yang dipilih dalam penelitian ini adalah kuantitatif dengan menggunakan teknik regresi data panel. Sampel yang digunakan sebanyak 9 emiten terdaftar di Jakarta Islamic Index dan PROPER periode 2015-2019. Hasil penelitian menyatakan bahwasanya pengungkapan lingkungan dan kinerja lingkungan berpengaruh positif tidak signifikan terhadap harga saham. Sedangkan kinerja keuangan berpengaruh positif signifikan terhadap harga saham. Kata Kunci: Pengungkapan lingkungan, Kinerja lingkungan, Kinerja keuangan, Harga saham. ABSTRACTHumans, animals, and plants are very dependent on the environment. It has become a human obligation to preserve the environment considering the important role of the environment in life. The process of preserving the environment is influenced by various encouraging and inhibiting factors. One of the factors that hinder environmental sustainability is the company's activities. The purpose of this study is to determine whether there is an influence between environmental disclosure, environmental performance, and financial performance on stock prices. The independent variables used in this study are environmental disclosure, environmental performance, and financial performance. While the dependent variable is the stock price. The approach chosen in this study is quantitative using panel data regression techniques. The sample used is 9 companies listed in the Jakarta Islamic Index and PROPER for the 2015-2019 period. The results of the study stated that environmental disclosure and environmental performance had no significant positive effect on stock prices. While financial performance has a significant positive effect on stock prices.Keywords: Environmental disclosures, Environmental performance, Financial performance, Stock prices.DAFTAR PUSTAKA AirVisual. (2019). Kota dengan polusi udara tertinggi dan kualitas udara terburuk di dunia. Retrieved from https://www.iqair.com/id/world-air-quality-ranking Al-Tuwaijri, S. A., Christensen, T. E., & Hughes, K. E. (2005). The Relations Among Environmental Disclosure, Environmental Performance, and Economic Performance: A Simultaneous Equations Approach. SSRN Electronic Journal, August. https://doi.org/10.2139/ssrn.405643 Dowling, J., & Pfeffer, J. (1975). Pacific Sociological Association Organizational Legitimacy: Social Values and Organizational Behavior. Source: The Pacific Sociological Review, 18(1), 122–136. Gita Indah Dewi Fortuna, N. M., & Putra, I. N. W. A. (2020). Pengaruh Kinerja Lingkungan, Pengungkapan Informasi Lingkungan, dan Good Corporate Governance pada Harga Saham Perusahaan. E-Jurnal Akuntansi, 30(4), 1019. https://doi.org/10.24843/eja.2020.v30.i04.p18 Haniffa, R. (2002). Social Responsibility Disclosure: An Islamic Perspective. Indonesian Management and Accounting Research, 1, 128–146. Kementerian Agama RI. (2019). Al-qur'an dan terjemahannya. Jakarta: Kemenag RI. Kurnia, P., Darlis, E., & Putra, A. A. (2020). Carbon emission disclosure, good corporate governance, financial performance, and firm value. Journal of Asian Finance, Economics and Business, 7(12), 223–231. https://doi.org/10.13106/jafeb.2020.vol7.no12.223 Laplume, A. O., Sonpar, K., & Litz, R. A. (2008). Stakeholder theory: Reviewing a theory that moves us. Journal of Management, 34(6), 1152-1189. https://doi.org/10.1177/0149206308324322 Monteiro, S. M. da S., & Aibar-Guzmán, B. (2010). Determinants of environmental disclosure in the annual reports of large companies operating in Portugal. Corporate Social Responsibility and Environmental Management, 17(4), 185–204. https://doi.org/10.1002/csr.197 Preston, L. E., & Post, J. E. (1981). Private management and public policy. California Management Review, 23(3), 56–62. https://doi.org/10.2307/41172602 Rusmita, S. A., Syafira, F. N., & Afifa, O. M. (2020). The effect of environmental disclosures on ISSI company stock prices. International Journal of Innovation, Creativity and Change, 10(12), 488–501. Wilmshurst, T., & Frost, G. (2000). Corporate environmental reporting: A test of legitimacy theory. Accounting, Auditing & Accountability Journal, 13, 10–26. https://doi.org/10.1108/09513570010316126 Wolk, H., Dodd, J., & Rozycki, J. (2017). Accounting theory: Conceptual issues in a political and economic environment. London: SAGE.
Syavira Raniya,
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 168-181; https://doi.org/10.20473/vol9iss20222pp168-181

Abstract:
Penelitian ini bertujuan untuk meneliti perilaku investor generasi Z muslim dalam mengambil keputusan untuk menggunakan aplikasi trading binary option Binomo. Penelitian ini menggunakan metode deskritif kualitatif. Kesimpulan dari penelitian ini adalah terdapat dua kelompok yang berbeda dari perilaku Gen-Z muslim, kelompok yang pertama adalah mereka yang memutuskan untuk tetap memakai aplikasi Binomo walaupun sudah mengetahui akan hukum binomo yang memiliki unsur judi didalamnya, dan satu kelompok lainnya yang langsung meninggalkan aplikasi Binomo saat mengetahui aplikasi ini mengandung unsur judi dalam transaksinya. Prespektif generasi Z muslim terhadap aplikasi Binomo pada sisi hukum memiliki berbagai sudut pandang yang berbeda terutama pada keputusan untuk terus menggunakan ataupun meninggalkan aplikasi ini. Keputusan OJK dan BAPPEBTI terhadap legalitas aplikasi ini memiliki titik terang saat kedua badan tersebut telah menyatakan bahwa aplikasi Binomo ini ilegal. Kata Kunci: perilaku investor, Binary Option Binomo, Gen-Z muslim, investasi syariah. ABSTRACTThis study aims to examine the behavior of Muslim generation Z investors in making decisions to use the Binomo binary options trading application. This study uses a qualitative descriptive method. This study concludes that there are two different groups of Muslim Gen-Z behavior, the first group is those who decide to continue using the Binomo application even though they already know the Binomo law which has gambling elements in it, and another group who immediately leaves the Binomo application. when you find out this application contains elements of gambling in the transaction. The perspective of Generation Z Muslims towards the Binomo application on the legal side has different points of view, especially on the decision to continue to use or leave this application. The decision of OJK and BAPPEBTI on the legality of this application has a bright spot when the two agencies have declared that the Binomo application is illegal.Keywords: investor behavior,  Binary Option Binomo,  Muslim Gen-Z, sharia investment.DAFTAR PUSTAKA Andriani, F. (2020). Investasi reksadana syariah di Indonesia islamic mutual fund investment in Indonesia. At-Tijarah: Jurnal Penelitian Keuangan dan Perbankan Syariah, 2(1), 44-65. Bencsik, A., Juhász, T., & Horváth-Csikós, G. (2016). Y and Z generations at workplaces. Journal of Competitiveness, 6(3), 90–106. https://doi.org/10.7441/joc.2016.03.06 Binary option. (2021). Retrieved from https://www.investopedia.com/terms/b/binary-option.asp Binomo. (2021). Retrieved from https://www.sahamok.net/binomo diakses pada 24 Desember 2021 Dewan Syariah Nasional-Majelis Ulama Indonesia (DSN-MUI). (2002). Fatwa DSN-MUI Nomor 28 tahun 2002 tentang jual beli mata uang (Ash sharf). Jakarta: DSN-MUI. Dolot, A. (2018). The characteristics of generation z. E-Mentor, 74, 44–50. https://doi.org/10.15219/em74.1351 Ghazali, H. (2019). Islam untuk gen-z: Mengajarkan Islam dan mendidik muslim generasi z, panduan bagi guru PAI. Jakarta: Wahid Foundation. Hasanuddin, A. F. (2019). Pendapat majelis ulama indonesia (MUI) kabupaten Malang terhadap trading binary option. Skripsi tidak dipublikasikan. Malang: UIN Malang. Hasbiansyah, O. (2008). Pendekatan fenomenologi: Pengantar praktik penelitian dalam ilmu sosial dan komunikasi. Mediator: Jurnal Komunikasi, 9(1), 163–180. https://doi.org/10.29313/mediator.v9i1.1146 Kewenangan Bappebti. (2021). Retrieved from https://bappebti.go.id/kewenangan Kulsum, N. M. (2018). Modul perilaku konsumen. Jakarta: Universitas Nasional. Miles, M. B., & Huberman, A. M., Rohidi, T. R., & Mulyarto. (1992). Analisis data kualitatif: Buku sumber tentang metode-metode baru. Jakarta : Penerbit Universitas Indonesia (UI -Press). Mukarromah, P. S. I. (2021). Sistem binary option pada platform binomo dalam perspektif hukum Islam. Skripsi tidak dipublikasikan. Yogyakarta: Universitas Islam Indonesia. Musa, A. Y. M. B. (2016). Tafsir Al Qur’an Hidayatul Insan Jilid 1. Retrieved from https://ia903205.us.archive.org/4/items/TafsirAlQuranJilid1/Hidayatul%20Insan%20Jilid%201.pdf Pengelolaan investasi. (2021). Retrieved from https://www.ojk.go.id/id/kanal/pasar-modal/Pages/Pengelolaan-Investasi.aspx Perusahaan efek. (2022). Retrieved from https://www.ojk.go.id/id/kanal/pasar-modal/Pages/Perusahaan-Efek.aspx Puspitaningtyas, Z. (2021). Perilaku investor dalam pengambilan keputusan investasi saham. Skripsi tidak dipublikasikan. Jember: Universitas Jember. Putra, Y. S. (2016). Theoritical review: Teori perbedaan generasi. Among Makarti: Jurnal Ekonomi dan Bisnis. 9(2), 123–134. http://dx.doi.org/10.52353/ama.v9i2.142 Rofi'i, Yuyun, S. G. D., & Supriyadi. (2020). Hijrah and religious symbolization of generation z. International Conference on Religion, Spirituality and Humanity, 1, 1–12. Rohman, M. M. (2018). Tinjauan Umum Tentang Investasi Syariah. Al-Mizan: Jurnal Hukum dan Ekonomi Islam, 2(1), 31–51. https://doi.org/10.33511/almizan.v2n1.31-51 Sladek, S., & Grabinger, A. (2014). The first generation of the 21st Century has arrived!. XYZ Universitiy. Retrieved from https://www.xyzuniversity.com/wp-content/uploads/2018/08/GenZ_Final-dl1.pdf Sarwono, J. (2009). Memadu pendekatan kuantitatif dan kualitatif: Mungkinkah? Jurnal Ilmiah Manajemen Bisnis, 9(2). Yaasiin, F. N., & Sitanggang, T. N. (2020). Pengaruh pengetahuan investasi, fasilitas teknologi, status mahasiswa dan gender terhadap minat investasi mahasiswa...
, Nisful Laila
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 182-191; https://doi.org/10.20473/vol9iss20222pp182-191

Abstract:
Tujuan dari penelitian ini yaitu untuk menganalisis tingkat efisiensi bank umum syariah di Indonesia periode 2015 – 2019. Penelitian ini menggunakan pendekatan kuantitatif dengan metode DEA Window Analysis. Hasil dari penelitian ini menyatakan bahwa rata-rata skor efisiensi Bank Umum Syariah tahun 2015-2019 asumsi CRS sebesar 90%, dengan skor stabilitas (LDP) sebesar 0,075. Sedangkan rata-rata skor efisiensi asumsi VRS adalah 96%, dengan skor stabilitas (LDP) sebesar 0,065. Pengukuran efisiensi yang terbaik tahun 2015-2019 adalah dengan asumsi Variable Return to Scale (VRS). Bank Syariah Mandiri dan Bank Victoria Syariah pada asumsi VRS merupakan bank yang memiliki skor efisiensi dan yang paling stabil dibandingkan dengan bank lainnya. Kata Kunci: Bank Umum Syariah, efisiensi, DEA window, stabilitas. ABSTRACTThe purpose of this study is to analyze the efficiency level of Islamic commercial banks in Indonesia for the period 2015 – 2019. This study uses a quantitative approach with the DEA Window Analysis method. This study found that the average efficiency score of Islamic Commercial Banks in 2015-2019 with the CRS assumption is 90%, with a stability score (LDP) of 0.075.  While the average efficiency score for the VRS assumption is 96%, with a stability score (LDP) of 0.065. The best efficiency measurement in 2015-2019 is assuming Variable Return to Scale (VRS). Bank Syariah Mandiri and Bank Victoria Syariah on the assumption of VRS are banks that have efficiency scores and are the most stable compared to other banks.Keywords: Shariah commercial banks, efficiency, DEA window, stability.DAFTAR PUSTAKA Ali, M. (2013). Buku saku perbankan syariah. Jakarta: Kementerian Agama Republik Indonesia. Andrianto., & Firmansyah, M. A. (2019). Manajemen bank syariah (implementasi teori dan praktek). Pasuruan: CV. Penerbit Qiara Media. Ascarya. (2006). Akad dan produk bank syariah: Konsep dan praktek di beberapa negara. Jakarta: Rajawali Pers. Astutiningrum, L. P., & Haryanto, M. (2016). Analisis nilai efisiensi perbankan di Indonesia menggunakan metode data envelopment analysis (DEA) (Studi pada bank umum konvensional yang terdaftar di BEI periode 2011-2014). Diponegoro Journal of Management, 5(2), 624-634. Bank Indonesia. (2014). ​Peraturan Bank Indonesia no.16/11/pbi/2014 tanggal 1 juli 2014 tentang pengaturan dan pengawasan makroprudensial. Retrieved from https://www.bi.go.id/id/publikasi/peraturan/Pages/PBI_161114.aspx Berger, A. N., & Mester, L. J. (1998). Inside the black box: What explains differences in the efficiencies of financial institutions? SSRN Electronic Journal, 21(202). https://doi.org/10.2139/ssrn.138159 Charnes, A., Cooper, W. W., Golany, B., Seiford, L., & Stutz, J. (1985). Foundations of data envelopment analysis for Pareto-Koopmans efficient empirical production functions. Journal of Econometrics, 30(1–2), 91–107. https://doi.org/10.1016/0304-4076(85)90133-2 Firdaus, M. F., & Hosen, M. N. (2013). Efisiensi bank umum syariah menggunakan pendekatan two-stage data envelopment analysis. Buletin Ekonomi Moneter dan Perbankan, 16(2), https://doi.org/10.21098/bemp.v16i2.31 Insawan, H., Rahman, M., & Anhusadar, L. O. (2020). Comparative analysis of syariah bank in Indonesia. International Journal of Advanced Science and Technology, 29(4), 1457–1463. Kamaruddin, B. H., Safa, M. S., & Mohd, R. (2008). Assessing production efficiency of Islamic banks and conventional bank Islamic windows in Malaysia. International Journal of Business and Management Science, 1(1), 31–48. Marjanović, I., Stanković, J. J., & Popović, Ž. (2018). Efficiency estimation of commercial banks based on financial performance: Input oriented DEA CRS/VRS models. Economic Themes, 56(2), 239–252. https://doi.org/10.2478/ethemes-2018-0014 Rani, L. N., & Kassim, S. (2020). Comparing the intertemporal efficiency of Islamic banks in Indonesia and Malaysia. Journal of Islamic Monetary Economics and Finance, 6(4), 861–894. https://doi.org/10.21098/jimf.v6i4.1147 Řepková, I. (2014). Efficiency of the Czech banking sector employing the DEA window analysis approach. Procedia Economics and Finance, 12(March), 587–596. https://doi.org/10.1016/S2212-5671(14)00383-9 Rusydiana, A. S. (2018). Efisiensi dan stabilitas bank umum syariah di Indonesia. Akuntabilitas, 11(2), 203-222. https://doi.org/10.15408/akt.v11i2.7033 Sutanto, H. A., & Imaningati, S. (2015). Tingkat efisiensi produksi dan pendapatan usaha kecil (studi pengolahan ikan asin di kota Pekalongan). Jejak: Jurnal Ekonomi dan Kebijakan, 7(1), 73-84. https://doi.org/10.15294/jejak.v7i1.3844
, Prima Dwi Priyatno
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 192-202; https://doi.org/10.20473/vol9iss20222pp192-202

Abstract:
Merebaknya coronavirus dan pemberlakuan pembatasan sosial berskala besar yang diterapkan di Indonesia menyebabkan banyak kinerja perusahaan mengalami penurunan, salah satunya pada koperasi simpan pinjam dan pembiayaan syariah. Dampak yang dihadapi koperasi yakni peningkatan nilai pembiayaan bermasalah akibat pandemi Covid-19. Artikel ini bertujuan untuk menganalisis strategi pengendalian yang dilakukan oleh koperasi untuk menekan tingkat pembiayaan bermasalah dengan mengacu pada Peraturan Pemerintah No. 7 dan Fatwa MUI No. 47, 48, dan 49. Metode artikel ini memakai pendekatan kualitatif deskriptif dengan jenis studi kasus. Pengumpulan data yang digunakan adalah teknik wawancara terstruktur dengan 5 informan yang terdiri dari pihak koperasi dan pihak anggota bermasalah, observasi partisipan pasif, serta dokumentasi. Peneliti menggunakan teknik triangulasi untuk menguji validitas data, dan peneliti melakukan reduksi data, penyajian data, dan penarikan kesimpulan/verifikasi data dalam teknik analisa data. Hasil penelitian dapat disimpulkan terdapat strategi pengendalian sesuai dengan Peraturan Pemerintah dan Fatwa MUI antara lain revitalisasi proses, optimalisasi sistem penagihan dan monitoring, konsolidasi kepada anggota koperasi, collateral, dan write-off. Kata kunci: Covid-19, KSPPS, NPF, strategi  pengendalian. ABSTRACTThe outbreak of the coronavirus and the large-scale social restrictions implemented in Indonesia have caused many companies' performance to decline, one of which is sharia savings and loan cooperatives. The impact faced by cooperatives is an increase in the value of non-performing financing due to the Covid-19 pandemic. This article aims to analyze the control strategy carried out by cooperatives to reduce the level of non-performing financing by referring to Government Regulation no. 7 and MUI Fatwa No. 47, 48, and 49. The method of this article uses a descriptive qualitative approach with a case study type. The data collection used is a structured interview technique with 5 informants consisting of cooperative parties and problematic members, passive participant observation, and documentation. The researcher used the triangulation technique to test the validity of the data, and the researcher carried out data reduction, data presentation, and conclusion drawing/data verification in data analysis techniques. The results of the study can be concluded that there are control strategies under Government Regulations and the MUI Fatwa, including process revitalization, optimization of billing and monitoring systems, consolidation of cooperative members, collateral, and write-off.Keywords: control strategies, Covid-19, KSPPS, NPF.DAFTAR PUSTAKA Astuti, R. Y. (2015). Pembiayaan murâbahah yang bermasalah di baitul mâl wa tamwîl (BMT) XYZ dalam perspektif manajemen risiko. Islamic Economics Journal, 1(2), 191-211. https://doi.org/10.21111/iej.v1i2.351 Ayusafitri, D., Aminah., & Irawati. (2017). Penyelesaian pembiayaan akad musyarakah bermasalah pada koperasi BMT syari’ah makmur Bandar Lampung. Notarius, 13(1), 246-249. https://doi.org/10.14710/nts.v13i1.30393. DSN MUI. (2005a). Fatwa DSN-MUI tentang penyelesaian piutang murabahah bagi nasabah tidak mampu membayar. Jakarta: DSN MUI. DSN MUI. (2005b). Fatwa DSN MUI tentang penjadwalan kembali tagihan murabahah. Jakarta: DSN MUI. Firdaus, M., & Susanto, A. E. (2018). Perkoperasian: Sejarah, teori, dan praktek. Bogor: Ghalia Indonesia. Herman. (2020). 2.322 koperasi dan 185.184 umkm terdampak covid-19. Retrieved from https://www.beritasatu.com/ekonomi/642537/2322-koperasi-dan-185184-umkm-terdampak-covid19 Ihsanudin. (2020). Fakta lengkap kasus pertama virus corona di Indonesia. Retrieved from https://nasional.kompas.com/read/2020/03/03/06314981/fakta-lengkap-kasus-pertama-virus-corona-di-indonesia?page=all Ismail. (2018). Manajemen perbankan dari teori menuju aplikasi. Jakarta: Prenada Media Group. Kemenkop UKM RI. (2015). Peraturan Menteri Koperasi Dan Usaha Kecil Dan Menengah Republik Indonesia No. 16 /Per/M.Kukm/Ix/2015 tentang pelaksanaan kegiatan usaha simpan pinjam dan pembiayaan syariah oleh koperasi. Jakarta: Kemenkop UKM RI. Kemenkop UKM RI. (2020). Rencana Strategis Kementerian Koperasi Dan Usaha Kecil Dan Menengah tahun 2020 - 2021. Retrieved from https://kemenkopukm.go.id/uploads/laporan/1600168483_RENSTRA 2020-2024 OK.pdf Listanti, D., Dzulkirom, M., & Topowijono. (2015). Upaya penanganan pembiayaan murabahah bermasalah pada lembaga keuangan syariah (Studi pada KJKS baitul maal wat tamwil (BMT) mandiri sejahtera karangcangkring Gresik Jawa timur periode 2011-2013). Jurnal Administrasi Bisnis S1 Universitas Brawijaya, 1(1), 1-9. Madjid, S. S. (2018). Penanganan pembiyaan bermasalah pada bank syariah. Jurnal Hukum Ekonomi Syariah, 2(2), 96-109. https://doi.org/2549-4872 Rahmi, M., & Sari, L. P. (2021). Analisis implementasi penerapan SOP funding dan financing dalam menciptakan akuntabilitas pada BMT natijatul umat. Sebatik, 25(1), 19–26. https://doi.org/10.46984/sebatik.v25i1.1274 Sa’diyah, M. (2019). Fiqih muamalah II: Teori dan praktiks. Jepara: Unisnu Press. Shobirin. (2016). Penyelesaian pembiayaan murabahah bermasalah di baitul maal wa tamwil (BMT). Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam, 9(2), 398-420. https://doi.org/10.21043/iqtishadia.v9i2.1737 Sudarto, A. (2020). Penyelesaian pembiayaan bermasalah pada lembaga keuangan syariah studi BMT al hasanah Lampung Timur. Islamic Banking, 5(2), 99–116. https://doi.org/10.36908/isbank.v5i2.118 Sugiyono. (2020). Metode penelitian kualitatif. Bandung: CV. Alfabeta....
Andini Febriyanti Hariono,
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 9, pp 273-285; https://doi.org/10.20473/vol9iss20222pp273-285

Abstract:
Penelitian ini bertujuan untuk melihat bagaimana Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Capital Adequacy Ratio (CAR), dan Biaya Operasional Terhadap Pendapatan Operasional (BOPO) pengaruhnya pada Financial Distress dengan pendekatan metode Altman Z-Score. Sampel penelitian ini menggunakan metode purposive sampling dan diperoleh 13 Bank Umum Syariah di Indonesia untuk dianalisis. Data dalam penelitian ini bersumber dari laporan tahunan Bank Umum Syariah. Penelitian ini akan dianalisis dengan model regresi logistik multinominal. Hasil penelitian ini menunjukkan bahwa secara parsial, NPF berpengaruh positif signifikan terhadap financial distress, sedangkan FDR, CAR, dan BOPO tidak berpengaruh signifikan terhadap financial distress selama periode 2016-2020. Secara simultan NPF, FDR, CAR, dan BOPO menunjukkan pengaruh yang signifikan financial distress. Kata Kunci: Financial Distress, FDR, NPF, CAR, BOPO. ABSTRACTThe aim of this research is to examine how the Financing to Deposit Ratio (FDR), Non-Performing Finance (NPF), Capital Adequacy Ratio (CAR), and Operating Expenses to Operating Income (BOPO) affect the Altman Z-Score of Financial Distress. This study's sample was derived using purposive sampling method, which resulted in the analysis of 13 Islamic Commercial Banks in Indonesia. The dataused this study was obtained from the annual report Islamic Banks. A multinominal logistic regression model will be used to examine this study. The results of this study show that partially NPF has a significant positive influence on financial distress, while FDR, CAR, and BOPO have no significadnt influence on financial distress. NPF, FDR, CAR, and BOPO all have a significant influence on financial distress simultaneously.Keywords: Financial Distress, FDR, NPF, CAR, BOPO.DAFTAR PUSTAKA Almilia, L. S., & Herdiningtyas, W. (2005). Analisis prediksi rasio camel terhadap prediksi kondisi bermasalahjatuh lembaga perbankan periode 2000–2002. Jurnal Akuntansi dan Keuangan, 7(2), 131-147. https://doi.org/10.9744/jak.7.2.pp.%20131-147 Anggraini, L. D. (2020). Pengaruh tingkat kesehatan bank menggunakan metode RGEC terhadap pertumbuhan laba pada bank yang terdaftar di bursa efek Indonesia. Skripsi tidak dipublikasikan. Surabaya: STIE Perbanas Surabaya. Asyikin, J., Ernawati, S., & Syam, A. Y. (2020). Pengaruh kinerja keuangan terhadap financial distress melalui efesiensi dan resiko (Studi empiris pada bank umum syariah di Indonesia). Spread, 9(2), 40–46. Azizuddin, I. (2021). Analysis of the influence of financing on the value of sharia banks with profitability as intervening variables. Dinar: Jurnal Ekonomi dan Keuangan Islam, 8(1), 15–30. https://doi.org/https://doi.org/10.21107/dinar.v8i1.10157 Bakhtiar, F. (2019). Analisis financial distress pada perbankan syariah di Indonesia. Tesis tidak dipublikasikan. Yogyakarta: Universitas Islam Indonesia. Barokah, I. N. E. (2020). Analisis perbandingan kinerja keuangan perbankan syariah dengan metode risk profile, good corporate governance, earnings, dan capital di Indonesia dan Malaysia periode 2016-2018. Skripsi tidak dipublikasikan. Medan: Universitas Sumatera Utara. Dendawijaya, L. (2009). Manajemen perbankan. Jakarta: Ghalia Indonesia. Effendi, S. A., & Haryanto, A. M. (2016). Analisis faktor-faktor yang mempengaruhi kondisi financial distress suatu perusahaan yang terdaftar di BEI. Diponegoro Journal of Management, 5(4), 589-602. Hapsari, E. I. (2012). Kekuatan rasio keuangan dalam memprediksi kondisi financial distress perusahaan manufaktur di BEI. Jurnal Dinamika Manajemen, 3(2), 101-109. https://doi.org/2337-5434 Harahap, R. S. (2018). Analisis pengaruh tingkat kesehatan bank syariah berdasarkan risk based bank rating dalam memprediksi financial distress pada perbankan syariah di Indonesia. Skripsi tidak dipublikasikan. Medan: Universitas Sumatera Utara. Hosmer Jr, D. W., Lemeshow, S., & Sturdivant, R. X. (2013). Applied logistic regression. USA: John Wiley & Sons. Humaira, J., Barnas, B., & Kristianingsih. (2021). Pengaruh kinerja keuangan dan penerapan GCG terhadap potensi kebangkrutan pada PT Bank Muamalat Indonesia Tbk. Journal of Applied Economic and Finance, 1(2), 373–383. https://doi.org/10.35313/jaief.v1i2.2471 Imelda, E., & Alodia, I. (2017). Analysis of altman model and ohlson model in predicting financial distress of manufacturing companies in the Indonesia stock exchange. Indian-Pacific Journal of Accounting and Finance, 1(1), 51–63. https://doi.org/10.52962/ipjaf.2017.1.1.4 Fahmi, I. (2011). Analisis laporan keuangan. Bandung: CV. Alfabeta Kasmir. (2014). Analisis laporan keuangan. Jakarta: PT.Raja Grafindo Persada. Margaretha, F. (2007). Manajemen keuangan bagi industri jasa. Jakarta: Gramedia Widiasarana Indonesia Muhaemin, A., & Wiliasih, R. (2016). Analisis faktor-faktor yang memengaruhi profitabilitas bank pembiayaan rakyat syariah di Indonesia. Nisbah: Jurnal Perbankan Syariah, 2(1), 180-206. https://doi.org/10.30997/jn.v2i1.255 Nilasari, A., & Ismunawan. (2021). Pengaruh kinerja keuangan, risk based capital, ukuran perusahaan dan makroekonomi terhadap financial distress. 10(1), 55–72. http://dx.doi.org/10.26418/jebik.v10i1.44793 Nurhayati. (2019). Analisis prediksi kebangkrutan pada bank umum syariah di Indonesia...
Rani Surya Resiana, Cupian Cupian
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 7, pp 1276-1286; https://doi.org/10.20473/vol7iss20207pp1276-1286

Abstract:
The purpose of this research is to find out what is the influence of religiosity, product, and service on Islamic community’s interest in Garut to perform financial transaction with sharia banking. The research method used was quantitative descriptive method. The sample of this study are 100 person from community of Garut that actively do the transaction with Sharia Bank Mandiri, Sharia Bank BJB, and Bank Muamalat. The result of the study shows that simultaneously, religiosity, product, and service factors together influences the Islamic community’s interest in Garut to perform financial transactions with sharia banking. However, partially or individually just two variabels, it is religiousity and service that affect significantly while product variabel not is not affect significantly influences the Islamic community’s interest in Garut to perform transaction with sharia banking.Keywords: Sharia Banking, Religiousity, Transaction, Muslim Community
Herlin Evrilyan, Dina Fitrisia Septiarini
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 7, pp 1303-1320; https://doi.org/10.20473/vol7iss20207pp1303-1320

Abstract:
The purpose of this study is to analyze the factors that influence the solvency of the performance of Islamic life insurance companies in the 2014-2018 period. This research uses a quantitative approach with panel data regression analysis method. The data used in this study are secondary data, using a purposive sampling method. The data used by researchers is the financial statements of Islamic life insurance companies in the 2014-2018 period. The population in this journal is the Islamic life insurance industry of 24 companies, while the sample in this journal is 10 samples of Islamic life insurance companies registered with the Financial Services Authority. Partially the findings of this study, which are applied through the variable Company Size and Liquidity Ratios have a significant effect on Solvency, while Claim Expense Ratio, Underwriting Ratio, and Management Cost Ratio have no significant effect on Solvency. Simultaneously Company Size, Liquidity Ratio, Claim Cost Ratio, Underwriting Ratio, and Management Cost Ratio have a significant effect on solvency with a significant level of 0,000 0.05. With the Adjusted R2 value, the result is 0.715554, which means 71.49%, while the remaining 28.51% is influenced by other variables outside this study.Keyword: Islamic Life Insurance, solvency, Risk Based Capital, Islamic Insurance


REFFERENCES
Al Arif, M Nur Rianto. (2015.) Pengantar Ekonomi Syariah: Teori dan Praktek. Bandung: CV Pustaka Setia Ascarya. (2015). Akad & Produk Bank Syariah. Jakarta: Raja Grafindo Persada Cahyadi, Thalis Noor. (2012). Baitul Maal Wat Tamwil Legalitas Dan Pengawasannya. Jurnal Ekonomi Syariah Indonesia, Vol. 11, No. 2 Dewan Syariah Nasional-Majelis Ulama Indonesia. 2000. Fatwa DSN-MUI No. 04/DSN-MUI/IV/2000 Tentang Murabahah. (Online). https://dsnmui.or.id/category/fatwa/page/11/, diakses 30 September 2018. Imama, Lely Shofa. (2014). Konsep Dan Implementasi Murabahah pada Produk Pembiayaan Bank Syariah. Iqtisodia, vol. 1, no. 2 Imaniyati, Neni Sri. (2010). Aspek-aspek Hukum BMT (Baitul Maal Wa Tamwil). Bandung: PT Citra Aditya Bakti Kuncoro, Amin dan Husnurrosyidah. (2017). Kinerja Lembaga Keuangan Mikro Syariah Dan Upaya Untuk Mempertahankan Eksistensi Perilaku Masyarakat Pedesaan. Jurnal Analisa Akuntansi dan Perpajakan, Vol. 1, No. 1 Prabowo, Bagya Agung. 2009. Konsep Akad Murabahah pada Perbankan Syariah (Analisa Kritis terhadap Aplikasi Konsep Akad Murabahah di Indonesia dan Malaysia. Jurnal Hukum, vol. 16, no. 1 Rivai, Veithzal dkk. 2010. Islamic Financial Management. Bogor: Penerbit Ghalia Indonesia Supriyanto dkk. (2018). Islam and Local Wisdom: Religious Expression In Southeast Asia. Sleman: Deepublish Syamsuir. (2015). Lembaga Keuangan Islam Non Bank. Jurnal Islamika, Vol. 15, No. 1 Salam, Abdul Qodir. Teori Dharurah dan Pengaruhnya terhadap Perubahan Status Hukum. (Online). http://pcinu-mesir.tripod.com/ilmiah/jurnal/isjurnal/nuansa/Jan96/6.htm diakses 09 Januari 2019 Waluyo, Bambang. (2016). Implementasi Pembiayaan Mudharabah pada Bank Syariah untuk Merealisasikan Tujuan Ekonomi Islam. Jurnal Ekonomi dan Bisnis Islam, vol. 2, no. 2 Yin, Robert K. (2015). Studi Kasus: Desain & Metode. Jakarta: Rajwali Pers
Nadira Rahmandani, Raditya Sukmana
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 7, pp 1321-1335; https://doi.org/10.20473/vol7iss20207pp1321-1335

Abstract:
This study aims to determine the effect of economic growth, foreign direct investment, and trade openness on energy consumption in the Organization of Islamic Cooperation – OIC countries from 2004 until 2014 simultaneously and partially. The study uses a qualitative method and employs panel data regression to analyze. The sample is taken by applying a purposive sampling technique and obtained 38 OIC countries. The empirical result shows that economic growth, foreign direct investment, and trade openness are simultaneously significant affecting energy consumption. Partially, economic growth and foreign direct investment have positive and significant effect on energy consumption while trade openness have negative and not significant effect on energy consumption.Keywords: Energy consumption, economic growth, trade openness, OIC countries


REFFERENCES
Anto, M.B. Hendrie. 2003. Pengantar ekonomika Mikro Islami. Yogyakarta: Ekonisia. Antonio, Muhammad Syafi’i. 2001. Bank Syari’ah dari Teori ke Praktik. Jakarta: Gema Insani. Biro Pusat Statistik (BPS). 2008. Perkembangan Nilai Tukar Petani dan Harga Produsen Gabah, (online), (www.bps.go.id/getfile.php?news=319) diakses 17 Agustus 2017 Burhansyah, Rusli dan Melia P. 2010.Kinerja Usaha Tani Padi dan Indikator Kesejahteraan Petani di Kubu Raya Kalimantan Barat, (Online), (www.pse.litbang.deptan.go.id)/ind/pdffiles/Pros_MP_15_2010.pdf) diakses 17 Agustus 2017 Ghazaly, Abdul Rahman, dkk. 2010. Fiqh Muamalat. Jakarta: Prenada Media Group. Haroen, Nasrun. 2007. Fiqh Muamalah. Jakarta: Gaya Media Pratama Hasan, M. Ali. 20004. Berbagai Macam Transaksi dalam Islam (Fiqh Muamalat). Jakarta: PT. Raja Grafindo Persada. Heryawan, Ahmad. 2009. “Kesejahteraan dan Ukurannya”. (Online). (http://ahmadheryawan.blogspot.co.id/kesejahteraan-dan-ukurannya). Diakses pada 3 februari 2017. Munawir, Ahmad Warson. 1997. Kamus Indonesia-Arab-Inggris. Surabaya: Pustaka Progresif Nasikun. 1993. Sistem Sosial Indonesia. Jakarta: Raja Grafindo Persada Pusat Pengkajian dan Pengembangan Ekonomi Islam (P3EI). 2008. Ekonomi Islam. Jakarta: PT. Raja Grafindo Persada. Setiawan, Iwan. 2008. Alternatif Pemberdayaan Bagi Peningkatan Kesejahteraan Petani Lahan Kering (Studi Literatur Petani Jagung di Jawa Barat). Skripsi tidak diterbitkan. Bandung. Fakultas Pertanian Universitas Padjajaran. Sugiyono. 2010. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta. Syamsuddien, Darsyaf Ibnu. 1994. Darussalam: Prototype Negeri Yang Damai. Surabaya: Media Idaman Press. Yin, Robert K. 2009.Case Study Research Design and Methods.Fourth Edition. California: sage inc.
Tryas Sukmaning Sakti, R. Moh. Qudsi Fauzi
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 7, pp 1287-1302; https://doi.org/10.20473/vol7iss20207pp1287-1302

Abstract:
This study applies of economic valuation using individual travel cost method derived from environmental services such as Banyuurip Mangrove Ecotourism which have no market value. Ordinary least square (OLS) is used to determine the factors that affect the number of tourist visits and estimate the economic value of Banyuurip Mangrove Ecotourism. The results of the estimation show that all independent variables statistically significantly influence the number of visits to Mangrove Ecotourism except for age variables. The calculation results show the economic value of Mangrove Ecotourism is 1,124,551,798.76 rupiah per year. Based on the perspective of Islamic natural resources and environment, Mangrove Banyuurip has applied several principles in its management. Seen from the treatment of mangrove ecotourism in protecting the environment so that does not occur damage in accordance with the principles of Islamic natural and economic resources. Fulfillment of worship facilities, namely the musholla provided for visitors, which is reflected in QS Ad-Dzariat ayah 56. The results of this study can be used as a consideration in making further policies for better development and management.Keywords: economic valuation, ecotourism, Banyuurip Mangrove, individual travel cost method, OLS, Islamic perspective
Sahlan Yahya, Bayu Arie Fianto
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 7, pp 1336-1349; https://doi.org/10.20473/vol7iss20207pp1336-1349

Abstract:
This research presents a preliminary study on the use of Islamic fintech in terms of several aspects, namely, socio-economic aspects, geographical aspects, social influence, religiosity. Socio-economic aspects consist of gender, age, education level, income level, and type of work. Geographical aspects consist of the distance of residence from the nearest financial institution and location of residence. Data is collected by giving questionnaires to users of Islamic fintech and non-users of Islamic fintech. The results of this study are in the form of an explanation or excavation of information related to which aspects show the difference between users and non-users of Islamic fintech. This research was conducted because of the lack of research about the use of Islamic fintech in terms of various aspects above. This study contributes to the behavior of Indonesian people in utilizing Islamic fintech as a provider of Islamic financial services in the Industrial Revolution 4.0 era.Keywords: Islamic fintech, socioeconomic aspects, geographical aspects, social influence, religiosity


REFFERENCES
Afifuddin dan Beni Ahmad Saebani. 2009. Metodologi penelitian kualitatif. Bandung: Pustaka Setia. Arif, M Nur Rianto Al. 2015. Pengantar Ekonomi syariah teori dan praktik. Bandung: Pustaka Setia. Astuti, Rika Pristian Fitri. 2016. Pengaruh Status Sosial Ekonomi Orang Tua, Literasi Ekonomi dan Life Style Terhadap Perilaku Konsumsi Mahasiswa Jurusan pendidikan Ekonomi IKIP PGRI Bojonegoro. Bojonegoro: Fakultas Pendidikan Ilmu Pengetahuan Sosial. Jurnal Edutama. Vol 3, no. 2 Juli 2016 Bachri, Bachtiar S. 2010. Meyakinkan Validitas Data Melalui Triangulasi Pada Penelitian Kualitatif. Universitas Negeri Surabaya. Vol. 10, No. 1, hal 46-61. Baidhowi, Bagus dan Irham Zaki. 2014. Implementasi konsumsi Islam Pada Pengajar Pondok Pesantren (Studi Kasus Pengajar Pondok Pesantren Aqobah Kecamatan Diwek Kabupaten Jombang). Universitas Airlangga. Vol. 1, No. 9. Chan, Arianis. 2010. Pengaruh Ekuitas Merek Terhadap Proses Keputusan Pembelian Konsumen:Sstudi Kasus Bank Muamalat Indonesia Cabang Bandung. Universitas Padjajaran. Jabv6n1.tex Fauzia, Ika Yunia dan Abdul Kadir Riyadi. 2014. Prinsip Dasar Ekonomi Islam perspektif Maqashid Syariyyah. Jakarta: Kencana Ida, N. 2009. Pengaruh Ekonomi Mikro. Universitas Muhammadiah Malang Press. Malang Khan, M Fahim. 2014. Esai-Esai Ekonomi Islam. Jakarta: RajaGrafindo Persada Moleong, Lexy J. 2005. Metode Penelitian Kualitatif. Bandung: Remaja Rosdakarya. Panjaitan, Poopy. 2017. Pengaruh Social Media terhadap Produktifitas Kerja Generasi Millenial. Malang: Jurnal Administrasi Bisnis Pujiyono, Arief. 2006. Teori Konsumsi Islam. Jurnal Dinamika Pembangunan. III (2) : 196-207. Rosyidi, Suherman. 2006. Pengantar Teori Ekonomi. Jakarta: Raja Grafindo Persada Shihab, M. Quraish. 2004. Tafsir al-Mishbah: Pesan, Kesan dan Keserasian al-Qur’an. Jakarta: Lentera Hati. volume 1, cetakan. Ke 2. Siddiqi, Muhammad Nejatullah. 2004. Kegiatan Ekonomi dalam Islam. Jakarta: PT. Bumi Aksara Sitepu, Novi Indriyani. 2016. Perilaku Konsumsi Islam Di Indonesia. Universitas Syiah Kuala Banda Aceh. Vol. 2, No. 1 Sugiyono. 2014. Memahami Penelitian Kualitatif. Bandung: Alfabeta. Sumar’in. 2013. EkonomiIslam: Sebuah Pendekatan Ekonomi Mikro Perspektif Islam. Yogyakarta: Graha Ilmu Suwiknyo, Dwi. 2010. Kompilasi Tafsir Ayat-Ayat Ekonomi Islam. Yogyakarta: Pustaka Pelajar. Yin, Robert K. 2003. Studi Kasus (desain dan metode). Jakarta: PT Raja Grafindo Persada. Yin, Robert K. 2015. Studi Kasus: Desain dan Metode. Jakarta: PT Raja Grafindo
Nusrotul Hidayah, Eko Fajar Cahyono
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 7, pp 1247-1263; https://doi.org/10.20473/vol7iss20207pp1247-1263

Abstract:
This study aims to compare the proportion of MSME financing from total financing in commercial banking and Islamic banking in Indonesia in 2014- 2018. The approach used in this study is a quantitative approach with the Mann Whitney test. This study used secondary data obtained from the Financial Services Authority’s (OJK) website. The study result showed a significance value (probability) that was smaller than 0.05, meaning that the proportion of MSME financing to total financing in Islamic banking in Indonesia was greater than the proportion of MSME credit to total credit. It shows that the presence of Islamic banking has had a positive impact on the growth of the real sector, especially MSME through mudharabah and musharakah schemes or direct investment schemes and profit sharing so that MSME can contribute to employment, domestic income, and resilience in dealing with economic shocks.Keywords: Banking, Credit, Financing, MSME
Yunita Nur Laili, Irham Zaki
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 7, pp 1214-1230; https://doi.org/10.20473/vol7iss20207pp1214-1230

Abstract:
Pondok pesantren is an institution that can contribute to empowering the community's economy through its business units. The effort was apparently carried out by Pondok Pesantren DALWA. This institute has 14 businesses, but not all of them have professional management, there are a hotel, mart, tour and travel, bread, and fried chicken. This research uses a summative evaluation model. It has four components are context, input, process, product. This model will report the reason, implementation, and result of empowerment. The purpose of this research was to analyze the model of community economic empowerment in the league. The research method is qualitative. Data collected through observations, interviews and documents. The data is validated by the triangulation of sources and techniques. The result showed the reason for empowerment because of independence, reliance, and da’wah. The program gives priority to male are competent, sincere, and amanah. This program consists of awareness, capacity, and making efficient use based on Islam. It is very useful for individual ability, effort, environment, and league. All of these empowerment cause positive impact to pesantren and societyKeywords: Summative evaluation model, the community economic empowerment, Pondok pesantren Darullughah Wadda’wah
Reza Dwi Anggreyni, Atina Shofawati
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 7, pp 1350-1361; https://doi.org/10.20473/vol7iss20207pp1350-1361

Abstract:
This study aims to determine the effect of inflation, BI Rate, exchange rate, Industrial Production Index (IPI), Third Party Funds (DPK), on MSME sector financing in Islamic banking in Indonesia, both short term and long term periods from January 2014 until December 2018. This research uses a quantitative approach with Autoregressive Distributed Lag (ARDL) analysis technique. The result showed that inflation had a significant negative effect on the short and long term on MSME sector financing, while BI Rate and DPK had a significant positive effect on MSME financing in the short and long term. The exchange rate has a significant negative effect on MSME financing in the short and long term, while IPI has no significant effect on MSME financing in the short and long term in Islamic banking in Indonesia Keywords: Financing, MSME, Islamic Banks, ARDL


REFFERENCES
Azis, S. A. (2009). Al-Zakah. Terj. Ummu Abdillah al-Buthoniyah. Retrieved November 24, 2018, from http://www.raudhatulmuhibbin.org Badan Pusat Statistik. (2017). Gini Rasio 2016 Kota Yogyakarta. Yogyakarta: Badan Pusat Statistik. Badan Pusat Statistik. (2018). Keadaan Ketenagakerjaan Indonesia. Jakarta: Badan Pusat Statistik. Bank Indonesia. (2016). Metadata. Jakarta: Bank Indonesia. Bappenas. (2012). Rasio Gini di Indonesia dalam Lima Tahun Terakhir. Retrieved from Bappenas Web site: https://www.bappenas.go.id Bappenas. (2016). Siaran Pers: Mencapai Pertumbuhan Ekonomi 5,3% serta Pengurangan TPT 5,3-5,6% pada 2017. Jakarta: Bappenas. Beik, I. S., & Aprianti, W. N. (2013). Analisis Faktor-Faktor yang Memengaruhi Pembiayaan Bank Syaria untuk Sektor Pertanian di Indonesia. Jurnal Agro Ekonomi. Hadliroh, M. (2014). Factors Influencing Poverty in East Java Province, Indonesia Year 2000-2013. Journal of Economics and Sustainable Development. Harris, R. I. (1995). Cointegration Analysis in Econometric Modelling. Great Britain: Prentice Hall. Indonesia Investments. (2018). Inflasi di Indonesia (Indeks Harga Konsumen). Retrieved from Indonesia Investments: www.indonesia-investments.com Jusmaliani, & Soekarni. (2005). Kebijakan Ekonomi dalam Islam. Yogyakarta: Kreasi Wacana. Mankiw, N. G. (2000). Teori Makro Ekonomi Edisi Keempat, ter. Imam Nurmawan. Jakarta: Penerbit Erlangga. Mawardi, I., & Widiastuti, T. (2015). Kesejahteraan dan Kemiskinan dalam Perspektif Islam. Surabaya: STAINA PRESS. Putra, L. D. (2011). Analisis Pengaruh Ketimpangan Distribusi Pendapatan terhadap Jumlah Penduduk Miskin di Provinsi Jawa Tengah Periode 2000-2007. Semarang: Universitas Diponegoro. Ravallion, M. (2001). Growth, Inequality, and Povery: Looking Beyond Averages. World Development Vol. 29 No. 11. Rosadi, D. (2011). Analisis Ekonometrika dan Runtut Waktu Terapan dengan E-Views. Yogyakarta: ANDI. Talukdar, S. R. (2012). The Effect of Inflation on Poverty in Developing Countries: A Panel Data Analysis. Texas: Texas Tech University. UN. (2010). Rethinking Poverty: Report on the World Social Situation. Department of Economic.
Mutiara Ramadhani Putri, Puji Sucia Sukmaningrum
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 7, pp 1264-1275; https://doi.org/10.20473/vol7iss20207pp1264-1275

Abstract:
The development of Islamic bank is increasingly rapid and intense competition is one reason for the importance of assessing the performance of Islamic banks in Indonesia. This research was conducted to measure the level of productivity of Islamic Commercial Banks in Indonesia for the period 2011-2018. Measurement productivity level of Islamic banks can be measured by the Malmquist Productivity Index (MPI). There are 8 Islamic Commercial Banks used as research samples. This study uses an intermediation approach with an output orientation. There are two types of variables used, namely input and output variables. Input variables include: total assets, Third Party Funds, and labor costs. Output variables include: total financing and total investment. The funding of this study is productivity of Islamic Commercial Banks in Indonesia increased during the observation period. The increase was more influenced by the technology change factor (TECHCH) than the efficiency factor (EFFCH). It shows that the increase in productivity of Islamic Commercial Banks is due to the success of Islamic Commercial Banks in managing production using appropriate technology.Keywords: productivity, Islamic commercial bank, Malmquist Productivity Index, Indonesia
Mulyatiningsih Mulyatiningsih, Sri Herianingrum
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 7, pp 1205-1213; https://doi.org/10.20473/vol7iss20207pp1205-1213

Abstract:
The purpose of this study was to determine the potential of halal food, Muslim clothing, Islamic finance in the Al-Akbar Mosque as a tourist attraction. This research uses a qualitative approach with a case study strategy. The research method used was a case study with a descriptive qualitative approach. This study uses interviews as the primary data collection method. The scope of this research focuses on administrators, visitors, and traders at the Al-Akbar National Mosque in Surabaya. The results of the study found that the theme of food, fashion, and finance at the Al-Akbar National Mosque in Surabaya has been properly organized to make the Al-Akbar National Mosque tour as a modern Islamic tourKeywords: Halal tourism, Halal food, Muslim fashion, Islamic finance
Ely Rahmawati, Siti Zulaikha
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 7, pp 1412-1424; https://doi.org/10.20473/vol7iss20207pp1412-1424

Abstract:
This study aims to determine the effect of financial performance represented by liquidity ratios, investment and liability ratio, claim expenses, ROA, VOC, and company size on bankruptcy risk. This research was conducted on Islamic insurance companies registered with the Financial Services Authority in the period 2012 to 2018. The statistical model used to test the hypothesis in this study is discriminant analysis at the significance level of 5% (α = 0.05). The results showed that the ratio of investment and liability balances, the ratio of claims expenses, the ratio of return on assets (ROA), volume of capital (VOC) and company size significantly influence the risk of bankruptcy of Islamic insurance companies. However, the dominant financial performance ratios that form the discriminant function in Islamic insurance companies are return on assets, the ratio of claim expenses, and company size.Keywords: Financial Performance, Bankruptcy Risk, Altman Z-Score, Sharia Insurance Company
Muhammad Rasyid Ridha Pratama, Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 7, pp 1231-1246; https://doi.org/10.20473/vol7iss20207pp1231-1246

Abstract:
Sharia insurance must separate fund between participant fund and company fund which is effect separate from begining. The purpose of this research is to analyze the determinants of proportion tabarru’fund on participants contribution on sharia life insurance. Focus of research in Indonesia with quantitative approach which data collected from 15 sharia life insurance companys financial statements among 2014 until 2018. Method of research uses regression panel data with fixed effect model. Finding from this research are claim, sharia reinsurance, and operational expenses have significant effect and then investment return of tabarru fund, tabarru’ funds growth, rbc and roe have not significant effect. Finding from this research can be implicated for develop sharia life insurance in Indonesia.Keywords: Proportion of Tabarru’ Fund, Contribution, Sharia Life Insurance, Split Fund
Ivani Ramadhanti, Nisful Laila
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 7, pp 1362-1377; https://doi.org/10.20473/vol7iss20207pp1362-1377

Abstract:
The purpose of this study was to analyze and test the differences of soundness level between conventional foreign exchange banks and sharia foreign exchange banks in Indonesia. The application of the assessment used RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) method which was explained by NPF, FDR GCG, ROA, ROE, BOPO, and CAR ratios. The data analysis methods used in this study were descriptive statistics and the Mann–Whitney U test. The total sample in this study was 22 banks (17 conventional foreign exchange banks and 5 sharia foreign exchange banks) which were selected by using a purposive sampling technique. The results of the study proved that there were significant differences NPF, ROA, BOPO, and CAR variables between conventional foreign exchange banks and sharia foreign exchange banks and there were no significant differences in the FDR, GCG, and ROE variables. Sharia foreign exchange banks had FDR and GCG variables that were superior to conventional foreign exchange banks, while the NPL, ROA, ROE, BOPO, and CAR variables of conventional foreign exchange banks were superior when compared to sharia foreign exchange banks. Sharia foreign exchange banks need to improve the quality of banks such as increasing credit for DPK, better in providing the rate of return, further increasing the results of earnings and equity. Whereas the other variables need to be monitored to remain stable and in accordance with predetermined criteria.Keywords: RGEC, bank soundness, NPF, FDR, GCG, ROA, ROE, BOPO, CAR


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Gabriella Jodie Adhama, Imron Mawardi
Jurnal Ekonomi Syariah Teori dan Terapan, Volume 7, pp 1391-1411; https://doi.org/10.20473/vol7iss20207pp1391-1411

Abstract:
Intellectual capital is the creation of company value added represented by employees with all the potential and capabilites they have. This study aims to analyze the effect of Intellectual Capital, profitability as an intervening variable on Islamic stock returns on the Jakarta Islamic Index (JII). Sampling of 14 issuers was carried out using purposive sampling technique. The method used is path analysis with a maximum likelihood model. Intellectual capital has a positive effect on ROA, ROA has no significant effect on returns, Intellectual Capital has a significant positive effect on returns directly, Intellectual Capital indirectly has insignificant effect on returns for the 2013-2018 period. Based on these results, the issuer company can disclose reports related to intellectual capital from the company. Research on intellectual capital using intervening variables in Indonesia still tends to be limited, besides that the writer also uses path analysis with the maximum likelihood model. In this study robustness tests were also conducted to test the resilience of the variables used.Keywords: intellectual capital, ROA, return, JII, path analysis
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