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Book Leverage in Islamic Banking in Indonesia 印尼伊斯兰银行的账面杠杆
Pub Date : 2021-10-08 DOI: 10.21070/perisai.v5i2.1322
Intan Shaferi, Julia Safitri
The purpose of this study is to examine how book leverage is in Islamic banks in Indonesia. The leverage book shows how the use of debt in Islamic banking. This study will give the results of how the lag leverage, profitability with the size of the company as the control have an effect on the book leverage of Islamic banking. This study uses Islamic banking data in Indonesia with a research period of four years, namely 2016-2019. This study used secondary data from Islamic banking and analyzed using regression. The results showed that there is an influence between lag leverage, profitability, and company size on the book leverage of Islamic banking in Indonesia.
本研究的目的是研究如何账面杠杆是在印度尼西亚的伊斯兰银行。杠杆书展示了伊斯兰银行如何使用债务。本研究将给出以公司规模为控制的滞后杠杆、盈利能力如何影响伊斯兰银行账面杠杆的结果。本研究使用印度尼西亚的伊斯兰银行数据,研究期为四年,即2016-2019年。本研究使用伊斯兰银行的二手数据,并使用回归分析。研究结果表明,印尼伊斯兰银行的账面杠杆存在滞后杠杆、盈利能力和公司规模的影响。
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引用次数: 0
Analisis Optimalisasi, Transparansi dan Efisiensi Pengelolaan Dana Zakat Pada Badan Amil Zakat Nasional (Baznas) Sidoarjo 资本化分析、透明度和效率管理国家扎科纳斯(zdoarjo)资金管理
Pub Date : 2021-10-05 DOI: 10.21070/perisai.v5i2.1539
Achmad Yusuf, Masruchin Masruchin
Zakat is one of the pillars of philanthropy in Islam. In its management, of course, must carried out and comply with applicable laws. There are several zakat institutions in Indonesia, One of them is the National Amil Zakat Agency (Baznas). This research aims to see the extent to which the level of optimization, transparency and efficiency of zakat management at the Amil Agency National Zakat (Baznas) in Sidoarjo. Data collection techniques used in This study uses observation and interviews. The results of this research discussion areoptimization can be said to be quite optimal by utilizing human resources in the inside and outside Baznas to drive distribution optimization levels. Transparency has not been said to be maximal because there is no financial reporting to the public overall. The management efficiency in 2019 was 128.9%.
天课是伊斯兰教慈善事业的支柱之一。在其管理中,当然必须执行和遵守适用的法律。印度尼西亚有几个天课机构,其中一个是国家天课机构(Baznas)。本研究旨在了解Sidoarjo的Amil Agency National zakat (Baznas)的天课管理的优化水平,透明度和效率的程度。本研究采用观察法和访谈法收集数据。本研究讨论的结果是,通过利用Baznas内部和外部的人力资源来驱动分销优化水平,可以说优化是相当优化的。透明度没有被说成是最大的,因为总体上没有向公众提供财务报告。2019年管理效率为128.9%。
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引用次数: 0
Pengaruh Omzet Usaha dan Nilai Jaminan Terhadap Kelancaran Pengembalian Pembiayaan Murabahah pada UMKM di BMT (The Effect of Turnover and Collateral Value on The Smooth Repayment of Murabahah Financing for MSME Customers)
Pub Date : 2020-10-04 DOI: 10.21070/perisai.v4i2.902
N. Azizah, R. F. Kaban, Puji Hadiyati
This study aims to determine the effect of turnover and collateral value on the smooth repayment of murabahah financing for MSME customers at BMT At-Taqwa Kemanggisan. This study uses quantitative methods with primary obtained data by interviews with BMT and secondary obtained data from annual report of BMT debtors. The research method used purposive sampling with sample of 286 debtors and the data is processed by STATA application version 14.2. The results show that the variables of turnover and collateral value simultaneously effect the smooth repayment of murabahah financing with a significance value of 0.0000. Meanwhile with the partial test only the turnover variable has effect on the smooth repayment of murabaha financing with significance value 0.023.
本研究旨在确定营业额和抵押品价值对BMT at - taqwa Kemanggisan中小微企业客户顺利偿还murabahah融资的影响。本研究采用定量方法,主要数据来自BMT访谈,次要数据来自BMT债务人年度报告。研究方法采用目的抽样的方法,样本为286名债务人,数据采用STATA 14.2版应用程序处理。结果表明,周转率和抵押品价值两个变量同时影响murabahah融资的顺利还款,显著值为0.0000。而在部分检验中,只有周转变量对murabaha融资的顺利还款有影响,显著性值为0.023。
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引用次数: 0
Pengaruh Financial Technology Terhadap Perbankan Syariah: Pendekatan ANP-BOCR (The Influence of Financial Technology on Islamic Banking: ANP-BOCR Approach) Pendekatan ANP-BOCR(金融技术对伊斯兰银行的影响:ANP-BOCR方法)
Pub Date : 2020-09-17 DOI: 10.21070/perisai.v4i2.868
H. Muhammad, N. P. Sari
The objective of this study was to examine the influence of financial technology (FinTech) on Islamic banking from the aspects of benefit, opportunity, cost and risk (BOCR). The research data were obtained through in-depth interviews and questionnaires from respondents which consisted of experts from academia, FinTech practicioners, Islamic banking practitioners and financial services authorities who were chosen by purposive sampling. The data analysis method of this research was Analytical Network Process (ANP) with the BOCR network structure approach. The results show that based on the priority aspects of the respondents' answers, rapid development of the FinTech industry provides positive opportunities for Islamic banking to implement strategic cooperation with the FinTech industry as a customer-oriented integral part.
本研究的目的是从收益、机会、成本和风险(BOCR)方面考察金融技术(FinTech)对伊斯兰银行的影响。研究数据是通过深度访谈和问卷调查获得的,受访者包括学术界专家、金融科技从业人员、伊斯兰银行从业人员和金融服务当局,他们是通过有目的抽样选择的。本研究的数据分析方法是基于BOCR网络结构方法的分析网络过程(ANP)。结果表明,根据受访者回答的优先方面,金融科技行业的快速发展为伊斯兰银行与金融科技行业实施战略合作提供了积极的机会,作为一个以客户为导向的组成部分。
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引用次数: 3
Pengaruh Citra Merek dan Kepercayaan Terdahap Loyalitas Nasabah Bank Syariah di Sidoarjo (The Influence of Brand Image and Trust on Sharia Bank Customer Loyalty in Sidoarjo)
Pub Date : 2020-05-27 DOI: 10.21070/perisai.v4i1.525
M. A. Mukminin, F. Latifah
One of the marketing strategies at Islamic banks is by building a company's brand image and customer trust to gain customer loyalty. The focus of this research is to show the relationship between brand image, trust and loyalty of Syariah bank customers in Sidoarjo. This study uses a random sampling technique with 100 customers of Islamic banks domiciled in Sidoarjo and at least have become customers of Islamic banks within one year. The analytical method used in this study is a multiple linear regression test and hypothesis testing using IBM SPSS 25 software. The results of this study indicate that if there is an increase in brand image and customer trust will also have an impact on increasing the level of customer loyalty. There is a partial influence of brand image on loyalty and between trust in loyalty, and there is a simultaneous relationship between brand image and trust in customer loyalty of Islamic banks in Sidoarjo.  
伊斯兰银行的营销策略之一是通过建立公司的品牌形象和客户信任来获得客户忠诚度。本研究的重点是展示Sidoarjo伊斯兰银行客户的品牌形象、信任和忠诚度之间的关系。本研究采用随机抽样技术,选取了100名在Sidoarjo注册的伊斯兰银行客户,并且至少在一年内成为伊斯兰银行的客户。本研究采用的分析方法是采用IBM SPSS 25软件进行多元线性回归检验和假设检验。本研究结果表明,如果品牌形象和顾客信任有所提升,也会对顾客忠诚度水平的提升产生影响。Sidoarjo伊斯兰银行的品牌形象对客户忠诚存在部分影响,对客户忠诚的信任之间存在部分影响,品牌形象与客户忠诚的信任之间存在同步关系。
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引用次数: 4
Pertimbangan Dewan Syariah Nasional dalam Menetapkan Fatwa Akad Transaksi Syariah di Indonesia (National Sharia Council Considerations in Establishing Fatwa Sharia Transaction Agreements in Indonesia)
Pub Date : 2019-11-09 DOI: 10.21070/perisai.v3i2.2020
M. A. Rasyid, Efri Syamsul Bahri
The National Sharia Council of the Indonesian Ulema Council (DSN MUI) is an independent institution that plays a role in providing sharia lawyer arrangements. DSN MUI makes a fatwa to regulate the process of asset turnover in community life. DSN MUI formulates the consideration of fatwa akad sharia transaction using the concept of scientific method based on the guidance of fiqh scholars. This study aims to describe the consideration of DSN MUI in determining the fatwa of sharia transaction contracts. Based on this study, the consideration of fatwa akad Islamic transactions aims to benefit the people using the concept of nash qath'i approach refers to Al-Qur'an and Al-Hadist. Consideration in determining fatwas based on benefits and impacts that will occur when a fatwa is determined or not determined.
印度尼西亚乌里玛委员会的全国伊斯兰教法委员会(DSN MUI)是一个独立机构,在提供伊斯兰教法律师安排方面发挥作用。DSN MUI制定了一项法令,以规范社区生活中的资产周转过程。DSN MUI在fiqh学者的指导下,运用科学方法的概念,对fatwa akad sharia交易进行考量。本研究旨在描述DSN MUI在确定伊斯兰教法交易合同的法特瓦时的考虑。在本研究的基础上,考虑法特瓦阿卡德伊斯兰交易的目的是利用纳什卡伊方法的概念,即古兰经和圣训的概念,使人们受益。根据确定或不确定法特瓦时将产生的利益和影响来确定法特瓦。
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引用次数: 5
Tantangan Keuangan Islam dI Era Globalisasi (Islamic Finance Challenge in the Era of Four Point Zero) “四点零”时代的伊斯兰金融挑战
Pub Date : 2019-11-09 DOI: 10.21070/perisai.v3i2.2627
F. Fahrurrozi, Cici' Wilantini, Novita Tri Buana Dewi
Globalization is a worid development that removes boundaries that make communication or interaction between countries difficult for one another. With globalization everything will be easier to do. From the economic aspect, globalization is able to make an investor easily invest their funds in oither countries. For this convenience, it triggers fraud that might be carried out by people who are not responsible especially in Islamic finance. Where islamic finance is a financial cycle that cannot be interfered with by unclean funds or unclear origins. So globalization is also a new challenge for islamic finance itself.
全球化是一种世界性的发展,它消除了各国之间难以沟通或互动的界限。随着全球化,一切都将变得更容易。从经济方面来看,全球化能够使投资者很容易地将他们的资金投资到其他国家。由于这种便利,它可能会引发欺诈行为,而这些欺诈行为可能是由不负责的人实施的,尤其是在伊斯兰金融领域。伊斯兰金融是一个金融周期,不受不洁资金或来源不明的干扰。因此,全球化对伊斯兰金融本身也是一个新的挑战。
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引用次数: 1
Capital Structure, Business Risk and Corporate Performance (Case Study on Construction and Real Estate Sector) 资本结构、经营风险与企业绩效(以建筑与房地产行业为例)
Pub Date : 2019-11-09 DOI: 10.21070/perisai.v3i2.2670
S. Sutrisno
The purpose of this study is to examine the effect of capital structure and business risk on corporate performance. This study also examined the effect of non debt tax shield (NDTS) and sales growth (SG) on corporate performance with firm size (SIZ) as a control variable. Corporate performance is measured by return on assets (ROA), while capital structure is measured by  debt to equity ratio (DER), and business risk meausred by degree of operating leverage (DOL). The population in this study is a company engaged in the construction and real estate sector that listed on the Indonesia Stock Exchange. The samples taken were 32 companies with purposive sampling. observations period for 3 years (2015-2017). Data is processed using ordinary least square (OLS). The results showed on the significance level 0.10, capital structure (DER) had a significant but negative effect on corporate performance. Business risk (DOL) and sales growth (SG) have a significant and positive effect on performance. While non debt tax shield (NDTS) and firm size (SIZ) have no significant effect on corporate performance
本研究的目的是检验资本结构和经营风险对公司绩效的影响。本研究以企业规模(SIZ)为控制变量,考察了非债务税盾(NDTS)和销售增长(SG)对企业绩效的影响。企业绩效以资产收益率(ROA)衡量,资本结构以负债权益比(DER)衡量,经营风险以经营杠杆度(DOL)衡量。本研究中的人口是一家在印度尼西亚证券交易所上市的从事建筑和房地产行业的公司。样本为32家公司,有目的抽样。观测期为3年(2015-2017)。使用普通最小二乘(OLS)处理数据。结果表明,在显著性水平0.10上,资本结构对企业绩效有显著的负向影响。经营风险(DOL)和销售增长(SG)对绩效有显著的正向影响。而非债务税盾(NDTS)和公司规模(SIZ)对公司绩效没有显著影响
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引用次数: 4
Pilar-pilar Keunggulan Kompetitif: Sebuah Pandangan Berbasis Sumber Daya (Competitive Advantage Pillars: A View Based Resource)
Pub Date : 2019-11-09 DOI: 10.21070/perisai.v3i2.2623
Dede Hertina, Mohamad Bayu Herdiawan Hidayat
This article describes the economic activities that underlie a resource-based view of competitive advantage and integrate existing perspectives into a model of saving from resources and company performance. The essence of this model are the four conditions that underlie sustainable competitive advantage, all of which must be met. These include superior resources (heterogeneity in an industry), ex post limits to competition, imperfections in resource mobility, and limits before competition (ex ante limits to competition). In the concluding section, application models are discussed both for single business strategies and corporate strategies.
本文描述了基于资源的竞争优势观的经济活动,并将现有的观点整合到节约资源和公司绩效的模型中。这个模型的精髓是构成可持续竞争优势的四个条件,所有这些条件都必须得到满足。这些因素包括优势资源(行业的异质性)、事后竞争限制、资源流动性不完善和竞争前限制(事前竞争限制)。在结束语部分,将讨论单个业务策略和公司策略的应用程序模型。
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引用次数: 0
Ekosistem Bisnis Wisata Halal dalam Perspektif Maqasid Syariah (Halal Tourism Business Ecosystem in the Maqasid Syariah Perspective)
Pub Date : 2019-11-09 DOI: 10.21070/perisai.v3i2.1964
Lucky Nugroho, W. Utami, C. Doktoralina
Tujuan dari penelitian ini adalah memberikan masukkan kepada para pemangku kepentingan terkait dengan strategi ekosistem bisnis wisata halal dalam perspektif syariah. Penelitian ini adalah konspetual paper dengan menggunakan metode kualitatif  yang didukung kajian-kajian pustaka untuk menjelaskan fenomena yang terjadi dengan pembatasan pertanyaan penelitian (1) Apa yang dimaksud dengan Maqasid Syariah?; (2) Apa yang dimaksud dengan strategi ekosistem bisnis?; (3) Bagaimana meningkatkan daya saing pariwisata di Indonesia melalui ekosistem bisnis wisata halal?. Sesuai dengan tujuan pemerintah, yaitu menjadikan Indonesia sebagai pusat keuangan syariah dan potensi mayoritas Muslim Indonesia, maka ekosistem bisnis wisata halal dapat dijadikan salah satu strategi prioritas program pemerintah untuk menarik wisatawan mancenagera datang ke Indonesia melalui peningkatan layanan dan infrastruktur yang berlandaskan prinsip maqasid syariah.  
这项研究的目的是从伊斯兰教法的角度向利益相关者提供关于清真旅游生态系统战略的输入。本研究采用经库研究支持的定性方法来解释研究问题的限制(1)研究问题的限制是什么?(2)商业生态系统战略是什么?(3)如何通过清真旅游业务生态系统增加印尼的竞争力?按照政府的目标,使印尼成为伊斯兰金融中心,并有可能成为占多数的印尼穆斯林,因此,清真旅游生态系统可以成为政府计划的优先战略之一,通过增加以伊斯兰教为基础的服务和基础设施,吸引曼西纳杰拉人来到印尼。
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引用次数: 23
期刊
Perisai : Islamic Banking and Finance Journal
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