Pub Date : 2022-08-02DOI: 10.32507/ajei.v13i1.1308
A. Amrin, Yono Yono, Z. Zakaria
The purpose of this study was to examine the concept of halal tourism development in Indonesia in the new normal era. The research uses a qualitative type with empirical and exploitation, while the data sources come from related parties such as the head of the Bima Regency office, tourism actors and other parties. The secondary data comes from books, journals, websites related to halal tourism. The techniques used in the SWOT analysis. The results show that the tourism potential towards Sharia has a great opportunity.The implementation of sharia tourism potential will run productively if there is synergy between stockholders, the tourism office and the community around the tourism locationthe concept of collaboration of various elements is indispensable in supporting the development of halal tourism.
{"title":"THE DEVELOPMENT CONCEPT OF HALAL TOURISM IN INDONESIA IN THE NEW NORMAL (STUDY IN BIMA REGENCY, WEST NUSA TENGGARA PROVINCE)","authors":"A. Amrin, Yono Yono, Z. Zakaria","doi":"10.32507/ajei.v13i1.1308","DOIUrl":"https://doi.org/10.32507/ajei.v13i1.1308","url":null,"abstract":"The purpose of this study was to examine the concept of halal tourism development in Indonesia in the new normal era. The research uses a qualitative type with empirical and exploitation, while the data sources come from related parties such as the head of the Bima Regency office, tourism actors and other parties. The secondary data comes from books, journals, websites related to halal tourism. The techniques used in the SWOT analysis. The results show that the tourism potential towards Sharia has a great opportunity.The implementation of sharia tourism potential will run productively if there is synergy between stockholders, the tourism office and the community around the tourism locationthe concept of collaboration of various elements is indispensable in supporting the development of halal tourism. ","PeriodicalId":176312,"journal":{"name":"Al-Infaq: Jurnal Ekonomi Islam","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127654461","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.32507/ajei.v13i1.1023
F. Wibowo, Rusny Istiqomah Sujono, Meutia Layli
BPRS is part of the banking system which has become large enough for Indonesia's economy, which tend to have more actively market their products in traditional markets or in the village, from the results of these remittances bank profit or advantage. With pengefektifan in gathering together and channelling of funds then it will get the maximum profit. Therefore this research aims to analyze the effect of efficiency and profitability of the BPRS in Indonesia. This research analysis tools using a Random Effect Regression (GLS) and use the data panel the secondary data obtained from Bank Indonesia audit of financial reports to see the big profitability is influenced by efficiency. This research uses elements of the crosssectional reflected by different banks in Indonesia and time series element reflected in the period in the period 2010-2016 in Indonesia. The findings in this study said that influential positive Efficiency significantly to the level of profitability of the BPRS in Indonesia.
{"title":"DOES IT PAY TO BE TECHNICALLY EFFICIENT? EFFICIENCY AND PROFITABILITY IN INDONESIAN ISLAMIC RURAL BANKS WITH CONTROL VARIABLE MACRO ECONOMICS AND BANK CHARACTERISTICS","authors":"F. Wibowo, Rusny Istiqomah Sujono, Meutia Layli","doi":"10.32507/ajei.v13i1.1023","DOIUrl":"https://doi.org/10.32507/ajei.v13i1.1023","url":null,"abstract":"BPRS is part of the banking system which has become large enough for Indonesia's economy, which tend to have more actively market their products in traditional markets or in the village, from the results of these remittances bank profit or advantage. With pengefektifan in gathering together and channelling of funds then it will get the maximum profit. Therefore this research aims to analyze the effect of efficiency and profitability of the BPRS in Indonesia. This research analysis tools using a Random Effect Regression (GLS) and use the data panel the secondary data obtained from Bank Indonesia audit of financial reports to see the big profitability is influenced by efficiency. This research uses elements of the crosssectional reflected by different banks in Indonesia and time series element reflected in the period in the period 2010-2016 in Indonesia. The findings in this study said that influential positive Efficiency significantly to the level of profitability of the BPRS in Indonesia.","PeriodicalId":176312,"journal":{"name":"Al-Infaq: Jurnal Ekonomi Islam","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116909579","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.32507/ajei.v13i1.1188
Raehan Fadila, Sebastian Herman, Eri Heriyanto
The year 2020 and 2021 became an unprecedented challenge due to the covid pandemic affecting many aspects around the world, including the economy. On the other side, over the past decade has the global Sukuk market become an increasingly prominent funding source for companies, financial institutions, and governments. For handling the pandemic in Indonesia, the Ministry of Finance has repeatedly issued Sukuk Negara. The objective of study is to analyze the short-term and long-term impact of macroeconomic variables on the sukuk trade in Indonesia and to see the impact of these macroeconomic variables on the stability of the Sukuk Negara Trade and the contribution of these variables during the pandemic to the Sukuk Negara. It was found that the exchange rate and inflation have a significant positive effect on the trading of sovereign sukuk in the secondary market. The most variables contribution is sovereign sukuk trade itself, followed by Exchange rate.
{"title":"THE INFLUENCE OF MACROECONOMIC VARIABLES ON TRADING OF SUKUK NEGARA DURING PANDEMIC: CASE OF INDONESIA","authors":"Raehan Fadila, Sebastian Herman, Eri Heriyanto","doi":"10.32507/ajei.v13i1.1188","DOIUrl":"https://doi.org/10.32507/ajei.v13i1.1188","url":null,"abstract":"The year 2020 and 2021 became an unprecedented challenge due to the covid pandemic affecting many aspects around the world, including the economy. On the other side, over the past decade has the global Sukuk market become an increasingly prominent funding source for companies, financial institutions, and governments. For handling the pandemic in Indonesia, the Ministry of Finance has repeatedly issued Sukuk Negara. The objective of study is to analyze the short-term and long-term impact of macroeconomic variables on the sukuk trade in Indonesia and to see the impact of these macroeconomic variables on the stability of the Sukuk Negara Trade and the contribution of these variables during the pandemic to the Sukuk Negara. It was found that the exchange rate and inflation have a significant positive effect on the trading of sovereign sukuk in the secondary market. The most variables contribution is sovereign sukuk trade itself, followed by Exchange rate.","PeriodicalId":176312,"journal":{"name":"Al-Infaq: Jurnal Ekonomi Islam","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116918036","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.32507/ajei.v13i1.1090
Nurrun Jamaludin, Yuli Nursakinah
The aims of this research are to find out the implementation of Sharia Business Ethics to the staple food’s trader in Binong’s Village, Curug’s Sub-District, Tangerang Regency, Banten. The research method used in this research is an interactive qualitative method. The informants in this research were obtained by using quota sampling technique. The research result is showing that the comprehension’s the staple food’s trader in Binong’s Village about Sharia Business Ethics is optimal yet. The majority of staple food’s trader in Binong’s Village already implemented Sharia Business Ethics with kind, and impact of the implemented Sharia Business Ethics to income’s staple food’s trader in Binong’s Village is directly proportional.
{"title":"ETIKA BISNIS SYARIAH: STUDI KASUS PADA WARUNG SEMBAKO KELURAHAN BINONG KABUPATEN TANGERANG","authors":"Nurrun Jamaludin, Yuli Nursakinah","doi":"10.32507/ajei.v13i1.1090","DOIUrl":"https://doi.org/10.32507/ajei.v13i1.1090","url":null,"abstract":"The aims of this research are to find out the implementation of Sharia Business Ethics to the staple food’s trader in Binong’s Village, Curug’s Sub-District, Tangerang Regency, Banten. The research method used in this research is an interactive qualitative method. The informants in this research were obtained by using quota sampling technique. The research result is showing that the comprehension’s the staple food’s trader in Binong’s Village about Sharia Business Ethics is optimal yet. The majority of staple food’s trader in Binong’s Village already implemented Sharia Business Ethics with kind, and impact of the implemented Sharia Business Ethics to income’s staple food’s trader in Binong’s Village is directly proportional.","PeriodicalId":176312,"journal":{"name":"Al-Infaq: Jurnal Ekonomi Islam","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122803115","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.32507/ajei.v13i1.1186
Ade Suhartini, Ezril Ezril, Sri Rahmany, Siti Rosminah
Product and service quality is one of the factors that affect customer loyalty. With the products produced with good quality and the services provided with good quality, there will be an increasing number of customers for drinking water from Perumda Tirta Terubuk Bengakalis. This study aims to determine how the influence of the level of product and service quality on customer loyalty and how the form of quality and service is viewed from the perspective of Islam. This research is a quantitative research. The population of this research is 4,027 customers formulated with the slovin formula, so it becomes 100 respondents. The sampling technique used is random sampling, the sample in this study is a sampling technique where all individuals in the population either individually or together to be selected as sample members. Data was collected using questionnaires, library documentation and interviews. The data obtained were then processed and analyzed using the SPSS 23 application. The data analysis techniques used were validity test, data reliability, normality test, heteroscedasticity test, multiple linear test, t test, f test and coefficient of determination. The results of the study show that the results of the t-test analysis of product quality are 4.050 > 1.98, for service are 4.615 > 1.98, the value of f = 22.802 > 2.69, the results of the coefficient of determination (R2) are indicated by the coefficient R (RSquare) 0.170). This shows the understanding that the quality of products and services on customer loyalty is influenced by 32%. While the remaining 68% (100%-32%) is explained by other reasons
{"title":"DAMPAK DARI KUALITAS PRODUK DAN PELAYANAN TERHADAP LOYALITAS PELANGGAN PERUMDA AIR MINUM TIRTA TERUBUK BENGKALIS","authors":"Ade Suhartini, Ezril Ezril, Sri Rahmany, Siti Rosminah","doi":"10.32507/ajei.v13i1.1186","DOIUrl":"https://doi.org/10.32507/ajei.v13i1.1186","url":null,"abstract":"Product and service quality is one of the factors that affect customer loyalty. With the products produced with good quality and the services provided with good quality, there will be an increasing number of customers for drinking water from Perumda Tirta Terubuk Bengakalis. This study aims to determine how the influence of the level of product and service quality on customer loyalty and how the form of quality and service is viewed from the perspective of Islam. This research is a quantitative research. The population of this research is 4,027 customers formulated with the slovin formula, so it becomes 100 respondents. The sampling technique used is random sampling, the sample in this study is a sampling technique where all individuals in the population either individually or together to be selected as sample members. Data was collected using questionnaires, library documentation and interviews. The data obtained were then processed and analyzed using the SPSS 23 application. The data analysis techniques used were validity test, data reliability, normality test, heteroscedasticity test, multiple linear test, t test, f test and coefficient of determination. The results of the study show that the results of the t-test analysis of product quality are 4.050 > 1.98, for service are 4.615 > 1.98, the value of f = 22.802 > 2.69, the results of the coefficient of determination (R2) are indicated by the coefficient R (RSquare) 0.170). This shows the understanding that the quality of products and services on customer loyalty is influenced by 32%. While the remaining 68% (100%-32%) is explained by other reasons","PeriodicalId":176312,"journal":{"name":"Al-Infaq: Jurnal Ekonomi Islam","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114837134","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The innovation of Islamic banking products requires the use of multi-contracts which transform the tabarru' contract which incidentally is a non-commercial contract into a mu'awadhat contract whose purpose is for commercial activities. So that it raises a debate about the legal status of the profits generated from the contract and how it is applied in product development in Islamic banking. These contracts are the wakalah bi al-ujrah contract and the hiwalah bi al-ujrah contract. This study uses a descriptive literature method that uses a normative juridical approach with data analysis techniques in the form of data reduction, data presentation and drawing conclusions. This type of research is qualitative research. The results of this study reveal the fact that the application of the wakalah bi al-ujrah contract and the hiwalah bi al-ujrah contract in product development in Islamic banks is contained in the mechanism for implementing the functions of Islamic banks in providing services. As for the services provided, the nature of the legal norms is the same as the service ijarah contract which is included in the category of core contract (mu'awadhat) of Islamic banks for profit.
伊斯兰银行产品的创新要求使用多重合同，将附带的非商业合同tabarru' contract转变为以商业活动为目的的mu'awadhat合同。因此，这引发了一场辩论，关于合同产生的利润的法律地位，以及它如何应用于伊斯兰银行的产品开发。这些合同是wakalah bi al-ujrah合同和hiwalah bi al-ujrah合同。本研究采用描述性文献方法，采用规范性的司法方法和数据分析技术，以数据简化、数据呈现和得出结论的形式。这种类型的研究是定性研究。本研究的结果揭示了伊斯兰银行产品开发中wakalah bi al-ujrah合同和hiwalah bi al-ujrah合同的应用包含在伊斯兰银行提供服务功能的实现机制中。就所提供的服务而言，法律规范的性质与伊斯兰银行以营利为目的的核心合同(mu'awadhat)中的服务ijarah合同相同。
{"title":"PENERAPAN AKAD WAKALAH BI AL-UJRAH DAN HIWALAH BI AL-UJRAH DALAM PENGEMBANGAN PRODUK DI PERBANKAN SYARIAH","authors":"Muhamad Izazi Nurjaman, Iwan Setiawan, Nanang Herdiana","doi":"10.32507/ajei.v13i1.1059","DOIUrl":"https://doi.org/10.32507/ajei.v13i1.1059","url":null,"abstract":"The innovation of Islamic banking products requires the use of multi-contracts which transform the tabarru' contract which incidentally is a non-commercial contract into a mu'awadhat contract whose purpose is for commercial activities. So that it raises a debate about the legal status of the profits generated from the contract and how it is applied in product development in Islamic banking. These contracts are the wakalah bi al-ujrah contract and the hiwalah bi al-ujrah contract. This study uses a descriptive literature method that uses a normative juridical approach with data analysis techniques in the form of data reduction, data presentation and drawing conclusions. This type of research is qualitative research. The results of this study reveal the fact that the application of the wakalah bi al-ujrah contract and the hiwalah bi al-ujrah contract in product development in Islamic banks is contained in the mechanism for implementing the functions of Islamic banks in providing services. As for the services provided, the nature of the legal norms is the same as the service ijarah contract which is included in the category of core contract (mu'awadhat) of Islamic banks for profit.","PeriodicalId":176312,"journal":{"name":"Al-Infaq: Jurnal Ekonomi Islam","volume":"314 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130532655","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Kenanga Miftakhul Jannah, Rosana Eri Puspita, Mochlasin Mochlasin
This study aims to determine the effect of price, product, promotion, and Islamic business ethics on purchasing decisions in new entrants' Muslim fashion businesses with intention-to-buy as an intervening variable. The indicators used are prices regarding prices, purchasing power, competitiveness, and price comparisons. Data processing is carried out through a quantitative approach with primary data collected through questionnaires with the following techniques simple random sampling with a sample of 90 respondents. Data analysis using SPSS application. Based on research results, it was found that price, product, promotion, and Islamic business ethics significant positive effects on purchasing decisions and intention to buy. As for the price and Islamic business ethics, significant positive effects on purchasing decisions by mediating buying intention, products, and promotions have a significant negative effect on purchasing decisions and cannot be mediated intention to buy. New entrants Muslim fashion businesses must make improvements from each of the determinants of the purchase decision to increase the existence to be more popular.
{"title":"DETERMINANT FACTORS IN PREDICTING MUSLIM FASHION PURCHASE DECISION: A CASE IN NEW ENTRANTS BUSINESS","authors":"Kenanga Miftakhul Jannah, Rosana Eri Puspita, Mochlasin Mochlasin","doi":"10.32507/ajei.v13i1.968","DOIUrl":"https://doi.org/10.32507/ajei.v13i1.968","url":null,"abstract":"This study aims to determine the effect of price, product, promotion, and Islamic business ethics on purchasing decisions in new entrants' Muslim fashion businesses with intention-to-buy as an intervening variable. The indicators used are prices regarding prices, purchasing power, competitiveness, and price comparisons. Data processing is carried out through a quantitative approach with primary data collected through questionnaires with the following techniques simple random sampling with a sample of 90 respondents. Data analysis using SPSS application. Based on research results, it was found that price, product, promotion, and Islamic business ethics significant positive effects on purchasing decisions and intention to buy. As for the price and Islamic business ethics, significant positive effects on purchasing decisions by mediating buying intention, products, and promotions have a significant negative effect on purchasing decisions and cannot be mediated intention to buy. New entrants Muslim fashion businesses must make improvements from each of the determinants of the purchase decision to increase the existence to be more popular.","PeriodicalId":176312,"journal":{"name":"Al-Infaq: Jurnal Ekonomi Islam","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123780258","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Nabilatul Amaliyah, Maslahah Maslahah, M. R. Leviansyah, Moch. Wahyu Pramuja, Lilik Rahmawati
Cash waqf in Indonesia has enormous potential if it can be developed properly. In addition, because in recent years technology and the phenomenon of digitalization have developed very rapidly, this is a reason to accelerate the transformation of cash waqf to become digital-based. This journal was created with the aim of exploring the transformation of the development and implementation of digital cash waqf in Indonesia. The research was carried out in the literature with secondary data techniques. So it can be seen that the development and transformation of digital cash waqf began in 2012, namely when the DSN-MUI issued a fatwa regarding cash waqf. So that since then cash waqf began to bloom in the community and widely known. Technology and the phenomenon of digitalization are the reasons for accelerating the transformation of cash waqf, which we can now pay anywhere and anytime. In recent years, various institutions have started competing to create digital-based cash waqf. The implementation of digital money waqf on several platforms or waqf institutions takes advantage of technological advances and the internet. So that they provide the convenience of waqf such as through social media, websites, or even in the form of applications. In addition, the wakif can also choose the waqf program and payment method he wants. This is expected to facilitate waqf in waqf so that in the next time it can attract the interest of the wider community to waqf and can increase and grow rapidly.
{"title":"WAQAF UANG DIGITAL: TRANFORMASI DAN IMPLEMENTASI DI INDONESIA","authors":"Nabilatul Amaliyah, Maslahah Maslahah, M. R. Leviansyah, Moch. Wahyu Pramuja, Lilik Rahmawati","doi":"10.32507/ajei.v13i1.986","DOIUrl":"https://doi.org/10.32507/ajei.v13i1.986","url":null,"abstract":"Cash waqf in Indonesia has enormous potential if it can be developed properly. In addition, because in recent years technology and the phenomenon of digitalization have developed very rapidly, this is a reason to accelerate the transformation of cash waqf to become digital-based. This journal was created with the aim of exploring the transformation of the development and implementation of digital cash waqf in Indonesia. The research was carried out in the literature with secondary data techniques. So it can be seen that the development and transformation of digital cash waqf began in 2012, namely when the DSN-MUI issued a fatwa regarding cash waqf. So that since then cash waqf began to bloom in the community and widely known. Technology and the phenomenon of digitalization are the reasons for accelerating the transformation of cash waqf, which we can now pay anywhere and anytime. In recent years, various institutions have started competing to create digital-based cash waqf. The implementation of digital money waqf on several platforms or waqf institutions takes advantage of technological advances and the internet. So that they provide the convenience of waqf such as through social media, websites, or even in the form of applications. In addition, the wakif can also choose the waqf program and payment method he wants. This is expected to facilitate waqf in waqf so that in the next time it can attract the interest of the wider community to waqf and can increase and grow rapidly.","PeriodicalId":176312,"journal":{"name":"Al-Infaq: Jurnal Ekonomi Islam","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126326943","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.32507/ajei.v13i1.1315
Sev Rahmiyanti
This study aims to determine the level of understanding and readiness of Halal products for Micro, Small and Medium Enterprises (MSMEs) in the application of Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM) as the basis for financial reporting in Purwakarta Regency, Cilegon City. Data collection techniques through the distribution of questionnaires. This study used a sample of 55 MSMEs managing halal products in Purwakarta District, Cilegon City. The data analysis technique used descriptive analysis. The results showed that the level of understanding of halal product MSMEs enterpreneurs in Purwakarta Regency, Cilegon City in implementing SAK EMKM in their financial reporting was in the category of quite understanding. This means that the perpetrators of MSMEs halal products in Purwakarta Regency, Cilegon City have sufficient understanding in measurement, basic assumptions and presentation of financial statements. The level of readiness of MSMEs actors for halal products in Purwakarta Regency, Cilegon City in implementing SAK EMKM in their financial reporting is in the unprepared category.
{"title":"TINGKAT PEMAHAMAN DAN KESIAPAN UMKM PRODUK HALAL DALAM IMPLEMENTASI SAK EMKM SEBAGAI DASAR LAPORAN KEUANGAN DI KECAMATAN PURWAKARTA KOTA","authors":"Sev Rahmiyanti","doi":"10.32507/ajei.v13i1.1315","DOIUrl":"https://doi.org/10.32507/ajei.v13i1.1315","url":null,"abstract":"This study aims to determine the level of understanding and readiness of Halal products for Micro, Small and Medium Enterprises (MSMEs) in the application of Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM) as the basis for financial reporting in Purwakarta Regency, Cilegon City. Data collection techniques through the distribution of questionnaires. This study used a sample of 55 MSMEs managing halal products in Purwakarta District, Cilegon City. The data analysis technique used descriptive analysis. The results showed that the level of understanding of halal product MSMEs enterpreneurs in Purwakarta Regency, Cilegon City in implementing SAK EMKM in their financial reporting was in the category of quite understanding. This means that the perpetrators of MSMEs halal products in Purwakarta Regency, Cilegon City have sufficient understanding in measurement, basic assumptions and presentation of financial statements. The level of readiness of MSMEs actors for halal products in Purwakarta Regency, Cilegon City in implementing SAK EMKM in their financial reporting is in the unprepared category. ","PeriodicalId":176312,"journal":{"name":"Al-Infaq: Jurnal Ekonomi Islam","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130805414","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.32507/ajei.v13i1.1184
Fachrozi Fachrozi, Herawati Khotmi
This study aims to determine and evaluate the effect of ROA (Return on Assets), Third Party Funds (TPF) and Net Operating Margin (NOM) towards Musyarakah financing with Non-Performing Financing (NPF) as a moderator in Islamic banking in Indonesia 2020. This study used an quantitative approach and secondary data in the form of quarterly financial reports of all Islamic banks which listed on the OJK official website. Data was analyzed with multiple regression analysis. This study applied classical assumption test, including: normality test, heteroscedasticity test, multicollinearity test and autocorrelation test. The hypothesis was tested using the t-test and F-test. The moderating effect was tested using the Moderated Regression Analysis (MRA) with the Macro Process 3.1 syntax tool developed by Andrew F. Hayes. The results of this study showed several findings. First, ROA, TPF and NOM had a partial effect on musyarakah financing. Second, ROA, TPF and NOM simultaneously on musyarakah financing. Third, NPF was able to moderate the effect of ROA and NOM on musyarakah financing, however NPF did not moderate the influence of DPK on musyarakah financing.
本研究旨在确定和评估ROA(资产回报率)、第三方基金(TPF)和净营业利润率(NOM)对印尼2020年伊斯兰银行业不良融资(NPF)的影响。本研究采用定量方法和OJK官方网站上列出的所有伊斯兰银行的季度财务报告形式的二手数据。数据采用多元回归分析。本研究采用经典假设检验，包括:正态性检验、异方差检验、多重共线性检验和自相关检验。采用t检验和f检验对假设进行检验。采用由Andrew F. Hayes开发的Macro Process 3.1语法工具，采用有调节回归分析(MRA)对调节效应进行检验。这项研究的结果显示了几个发现。首先，ROA、TPF和NOM对musyarakah融资有部分影响。第二，ROA、TPF和NOM同时对musyarakah融资。第三，NPF能够调节ROA和NOM对musyarakah融资的影响，而NPF不能调节DPK对musyarakah融资的影响。
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