Al Maal: Journal of Islamic Economics and Banking

Journal Information
EISSN : 2580-3816
Current Publisher: Universitas Muhammadiyah Tangerang (10.31000)
Total articles ≅ 32
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Ai Iklimah Agustina, Sulaeman Sulaeman, Tina Kartini
Al Maal: Journal of Islamic Economics and Banking, Volume 2, pp 178-192; doi:10.31000/almaal.v2i2.2955

Abstract:
The purpose of this study to know the effect of murabahah margin revenue and musyarakah profit sharing revenue on BRI Syariah and BJB Syariah net profit. The object of research in this study is 4 years of financial statements at Islamic Commercial Banks in Indonesia especially BRI Syariah and BJB Syariah. The research method used in this study is a quantitative method with an associative approach. The sample used the Nonprobability Sampling approach with the Purposive Sampling method, From 14 Islamic Commercial Banks in Indonesia, 2 banks were chosen with 32 sample financial reports per quarter. Data collection techniques are to use secondary data, namely with documentation and study of literature. The data analysis technique used in this study is multiple linear regression. The results of this study indicate a significant positive effect of murabahah margin income on net profit, there is no significant effect of musyarakah profit sharing revenue on net profit. And the positive influence jointly from murabahah margin income and musyarakah profit sharing revenue significantly, with an influence level of 80.7% and the remaining 19.3% are other variables that also influence net profit but are not examined in this study
Citra Intan Purnama Sari, Sulaeman Sulaeman
Al Maal: Journal of Islamic Economics and Banking, Volume 2, pp 160-177; doi:10.31000/almaal.v2i2.3111

Abstract:
This study aims to determine the effect of murabahah financing, mudharabah financing and musyarakah financing on the level of profitability. This research was conducted using quantitative methods with an associative approach. The object of this research is the three Sharia Commercial Bank financial statements for the period 2016-2019 as many as three Islamic Commercial Banks and a sample of 48 financial reports. In this study, sampling was using purposive sampling technique. Data collection techniques using secondary data. The data analysis technique used is the classical assumption test, multiple linear analysis, and hypothesis testing. The results of this study indicate that murabahah financing has a positive effect on ROA with a significant level of 0.000. Mudharabah financing has a positive effect on ROA with a significant level of 0.000. Meanwhile, musyarakah financing has no positive effect on ROA with a significance level of 0.000. Meanwhile, simultaneously Murabahah Financing, Mudharabah Financing and Musharaka Financing have an effect of 91% on the level of Profitability at Islamic Commercial Banks in Indonesia for the period 2016-2019, the remaining 9% is influenced by other factors not examined by the authors in this study
Melina Agustina Rahayu, Mustika Widowati, Jati Handayani
Al Maal: Journal of Islamic Economics and Banking, Volume 2, pp 143-159; doi:10.31000/almaal.v2i2.3201

Abstract:
Penelitian ini menganalisis dan mendapatkan bukti empiris mengenai pengaruh perilaku konsumtif, motivasi, kelompok referensi dan kualitas layanan terhadap keputusan menabung pada PT Bank Tabungan Negara (BTN) Kantor Cabang Syariah Semarang baik secara simultan maupun parsial. Populasi dalam penelitian ini adalah nasabah PT Bank Tabungan Negara (BTN) Kantor Cabang Syariah. Dengan menggunakan teknik pengambilan sampel yaitu purposivesampling dan accidental sampling terdapat 135 responden yang memenuhi kriteria. Model analisis yang digunakan dalam penelitian ini adalah model analisis regresi linier berganda, sedangkan teknik analisis menggunakan Uji F, uji Koefisien Determinasi (R²), Uji t yang diolah menggunakan program SPSS 16. Hasil pembuktian hipotesis dan pembahasan menunjukkan bahwa (1) perilaku konsumtif, motivasi, kelompok referensi dan kualitas layanan secara simultan berpengaruh signifikan terhadap keputusan menabung. (2) Perilaku konsumtif secara parsial tidak berpengaruh signifikan terhadap keputusan menabung. (3) Motivasi secara parsial berpengaruh signifikan terhadap keputusan menabung. (4) Kelompok referensi secara parsial tidak berpengaruh signifikan terhadap keputusan menabung pada. (5) Kualitas layanan secara parsial berpengaruh signifikan terhadap keputusan menabung.
Muhammad Anhar, Ating Sukma, Sutisna Sutisna
Al Maal: Journal of Islamic Economics and Banking, Volume 2, pp 113-122; doi:10.31000/almaal.v2i2.3565

Abstract:
Kecamatan Palabuhanratu is a capture fishery base for fishing areas in the South of Sea Java and the Indonesian Exclusive Economic Zone (ZEEI) in the Indian Ocean. As most of fishermen in Indonesia, the majority of fishermen in Palabuhanratu still live in poverty. Poverty is caused by several factors, one of which is capital. The majority of fishermen want to add their capital by using conventional banks or moneylenders who charge them high interest, so they are getting poorer. This study aims to look at fishermen's perceptions of capital financing in Islamic banks. The research method used is the theory of planned behavior analysis (TPB) and structured equation modeling (SEM). The variables used in this study are subjective norms (SN), attitudes toward behavior (ATB), and perceived behavioural control (PBC). The results of data analysis show that SN, ATB, and PBC positively affect fishermen's perceptions of financing in Islamic banks. In addition, the SN and PBC variables positively affect the intention of fishermen to apply for financing in Islamic banks.
Muhammad Izet Budiansyah, Salahuddin El Ayyubi
Al Maal: Journal of Islamic Economics and Banking, Volume 2, pp 212-227; doi:10.31000/almaal.v2i2.3741

Abstract:
Wakaf merupakan salah satu filantropi Islam yang dapat menjadi alternatif sebagai pemerata kesejahteraan dan pengurang kemiskinan. Instrumen ini memiliki potensi yang cukup besar di Indonesia. Berdasarkan perhitungan yang dilakukan oleh Nasution (2005), wakaf uang memiliki potensi 3 triliun Rupiah per tahun. Namun, angka potensi tersebut belum teroptimalkan dengan baik. Dengan adanya era digitalisasi, beberapa nazhir memberikan fasilitas wakaf online untuk memaksimalkan potensi wakaf uang yang tersedia. Penelitian ini dilakukan dengan tujuan untuk mengidentifikasi karakteristik wakif online serta faktor-faktor yang memengaruhi wakif dalam berwakaf online. Sebanyak 90 responden wakif online telah diteliti, dengan proporsi 30 wakif berasal dari tiga lembaga wakaf yang berbeda diantaranya Dompet Dhuafa, Rumah Zakat, dan Global Wakaf. Metode yang digunakan untuk menganalisis faktor-faktor yang memengaruhi wakif dalam berwakaf online adalah analisis faktor. Hasil penelitian ini menunjukkan bahwa faktor-faktor yang memengaruhi wakif dalam berwakaf online terbagi menjadi lima faktor yaitu faktor kualitas informasi; pelayanan; kepercayaan; kualitas website; dan promosi
Badriyyatus Sholikhah, Resfa Fitri, Yekti Mahanani
Al Maal: Journal of Islamic Economics and Banking, Volume 2, pp 193-211; doi:10.31000/almaal.v2i2.3754

Abstract:
Millennial generation is consumption oriented generation. They are smart, trendsetter, and brand conscious. One of the products which is consumed by millennial generation is cosmetic products. Consumption of global halal cosmetics had a significant increased by 4.9 percent in 2018 or reached USD 64 billion where Indonesia is the second country as a global halal cosmetics consumer with a total expenditure of USD 4 billion. This study aims to analyze the factors influencing millennial generation in their decision to purchase halal MUI certified cosmetics. This research conducted in East Jakarta, Indonesia with 100 respondents. The method used in this research is logistic regression analysis. The result shows that halal knowledge, halal awareness, and brand image had a significant positive influence on the decision to purchase cosmetics labeled Halal MUI by the millennial generation of East Jakarta. It is expected that domestic cosmetic manufacturers will immediately certify and labeling halal MUI as a form of consumer protection. This is also important in increasing domestic cosmetic production, and to make Indonesia becomes manufacturer of halal cosmetic products.
Siti Aminatun Jazila, Saniman Widodo, Siti Hasanah
Al Maal: Journal of Islamic Economics and Banking, Volume 2, pp 123-142; doi:10.31000/almaal.v2i2.3216

Abstract:
This study aims to analyze the significance effect of Financing to Deposit Ratio (FDR), Operasional Activity Efficiency Ratio (REO), Non Performing Financing (NPF) and Inflation toward Return On Asset (ROA) at Sharia Commercial Banks in Indonesia Period 2014-2019, both simultaneously and partially. The population in this study were all Sharia Commercial Banks in Indonesia period 2014-2019, while the sample in this study were 4 (four) Sharia Commercial Banks in the period of 2014-2019, which were selected using purposive sampling technique. The analysis model in this study is a multiple linear regression analysis model, and the analysis technique used the simultaneous test (F test), determination coefficient test (R2), and partial test (t test). The result of this study showed that the FDR, REO, NPF and Inflation simultaneously have a significant effect toward ROA at Sharia Commercial Banks in Indonesia period 2014-2019. Furthermore FDR partially has a positive but not significant effect toward ROA, REO partially has a negative and significant effect toward ROA, NPF partially has a negative but not significant effect toward ROA, and Inflation partially has a positive and significant toward ROA at Sharia Commercial Banks in Indonesia period 2014-2019.
Aang Anzal Muhammad Gofar, Gemala Dewi
Al Maal: Journal of Islamic Economics and Banking, Volume 2, pp 228-240; doi:10.31000/almaal.v2i2.3550

Abstract:
Investment Manager (MI) as a sharia mutual fund manager is done in two ways are the establishment of Sharia MI and Sharia Investment Management Unit (UPIS) for conventional MI. Most of conventional MI is not ready to spin off to become a Sharia MI because it is considered the current governance of MI is still low. OJK issued regulation No. 10/POJK.04/2018 on the Implementation of Investment Manager Governance that applies to both. However, the arrangement is still general and has not led to sharia governance system, while Indonesia has good governance guidelines for Sharia Business Governance (GGBS) that can be used as a reference standard. Based on these issues, the author reviewed the principles of GGBS to the extent of their implementation in the regulation of investment manager governance. This research is normative juridical with an analytical descriptive approach. Based on the results of the study the authors found that the governance arrangements of investment managers have not been sufficiently the basis for the implementation of sharia governance because principle of Independence has not been implemented for the ban on multiple positions for the Sharia Supervisory Board and spin off mechanisms for UPIS.
Warto Warto, Samsuri Samsuri
Al Maal: Journal of Islamic Economics and Banking, Volume 2, pp 98-112; doi:10.31000/almaal.v2i1.2803

Abstract:
This paper aims to determine the implications of halal certification for the halal product business in Indonesia. The issue of halal has become a global trend marked by the presence of halal certification institutions in various parts of the world. This paper uses descriptive qualitative methods through a review of relevant literature and observations of the practice of implementing halal guarantee systems in Indonesia. Data obtained through journals, books, magazines, newspapers, electronic media, such as the official website of LPPOM MUI and personal communication with competent sources. The results showed that the certification of halal products has positive implications in building a halal business climate in Indonesia. For consumers, halal certification provides protection, guarantees, product halal information and becomes an instrument of business ethics. For business people, halal certification provides benefits to increase consumer confidence and reach the global halal food market.
Syaakir Sofyan
Al Maal: Journal of Islamic Economics and Banking, Volume 2, pp 81-97; doi:10.31000/almaal.v2i1.2741

Abstract:
The natural disaster that occurred in Palu on September 28, 2018 was an earthquake that occurred due to the Palu Koro fault activity, which had a magnitude of 7.4 on the Richter scale, which had an impact on bank performance, primarily related to non-performing loans (NPLs). The purpose of this study was to determine the policy of handling non-performing loans for disaster victims as well as an analysis of the Islamic economy of the policy. This research belongs to the category of qualitative research with a descriptive analysis approach. The object under study is Islamic and conventional banks. The handling of problem loans still has several things that need to be clarified, especially for write offs and write offs that are not regulated in OJK Regulation No. 45/POJK.03/2017 concerning Special Treatment of Credit or Financing for Certain Areas in Indonesia Affected by Natural Disasters. In addition, the determination of credit quality and restructuring with a period of 3 years in special treatment for areas affected by natural disasters is too early to be determined, because the impact of natural disasters for each customer is different and allows some customers to make bad intentions by utilizing the situation to avoid payment.
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