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The Determinants the Rate of Return on Deposits in Islamic Banks 伊斯兰银行存款回报率的决定因素
Pub Date : 2020-03-09 DOI: 10.22515/jfib.v2i2.1645
Ahmad Al-Harbi
This study aims to identify the determinates of the rate of return on deposits in Islamic banks. The study, according to the best of my knowledge, is the first study to investigate the factors affecting the rate of return in Islamic banks using cross-country data with a large sample of banks and for a prolonged period. To achieve its aim, the author used data from almost all Islamic banks in the world for a 20-year period (1989-2008). The data were analyzed using a two-way fixed-effect model. The empirical results demonstrate that capital adequacy (default risk), credit risk, age, economic growth, and concentration significantly and negatively influenced the return on deposits in Islamic banks. The results also suggest that foreign ownership, size, inflation, and oil prices had significant and positive effects on the rate of return. Moreover, the results indicated that deposit insurance (positive), interest rates (positive), and deposit growth (negative) are not determinants of the rate of return in Islamic banks.  
本研究旨在确定伊斯兰银行存款回报率的决定因素。据我所知,这项研究是第一个调查影响伊斯兰银行回报率因素的研究,它使用了大量银行样本的跨国数据,并且持续了很长一段时间。为了达到目的,作者使用了世界上几乎所有伊斯兰银行20年期间(1989-2008)的数据。采用双向固定效应模型对数据进行分析。实证结果表明,资本充足率(违约风险)、信用风险、年龄、经济增长和集中度显著负向影响伊斯兰银行的存款回报率。结果还表明,外资持股、规模、通货膨胀和油价对回报率有显著的正向影响。此外,研究结果表明,存款保险(正)、利率(正)和存款增长(负)不是伊斯兰银行回报率的决定因素。
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引用次数: 2
Peranan Bank Wakaf Mikro dalam Pemberdayaan Usaha Kecil pada Lingkungan Pesantren 小型Wakaf银行在寄宿学校环境的小型企业中所起的作用
Pub Date : 2019-11-06 DOI: 10.22515/JFIB.V2I1.1806
Muhammad Alan Nur, R. Muharrami, M. Arifin
The purpose of this study was to determine the effect of Micro Waqf Bank financing on the empowerment of micro-businesses in the al-Pansa boarding school environment. The study uses qualitative methods with a phenomenological approach. The population in this study are customers who are included in the first and second Halmi forces at the al-Pansa Micro Endowments Bank. In conducting data collection techniques used are observation, interviews, and triangulation. The data analysis uses the Miles and Huberman approach. The results showed that the financing and business assistance carried out by the Al-Pansa Micro Waqf Bank had an impact on an increase in the number of production members. This increase in production has led to an increase in business revenues and customer profits which has subsequently helped to improve the economic conditions of customers. Despite the increase, the increase has not increased significantly.
本研究的目的是确定微型Waqf银行融资对al-Pansa寄宿学校环境中微型企业赋权的影响。本研究采用现象学方法的定性方法。本研究中的人口是al-Pansa微型捐赠银行第一和第二支Halmi部队的客户。在进行数据收集时使用的技术有观察、访谈和三角测量。数据分析使用迈尔斯和休伯曼的方法。结果表明,Al-Pansa微型Waqf银行开展的融资和商业援助对生产成员数量的增加产生了影响。这种产量的增加导致了业务收入和客户利润的增加,从而帮助改善了客户的经济状况。尽管增加了,但增幅并没有明显增加。
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引用次数: 10
Determinan Nilai Perusahaan Manufaktur Yang Terdaftar di Indeks Saham Syariah Indonesia Periode 2011-2017 制造价值决定公司注册于2017年至2017年期间的印尼伊斯兰股票指数
Pub Date : 2019-11-06 DOI: 10.22515/JFIB.V2I1.1748
Muhammad Hamdan Aninulyaqin, Endri Endri, Sigid Eko Pramono
The purpose of this research is to analyze the effects of managerial ownership, audit committees, investment opportunities, profitability, and corporate social responsibility (CSR) on the value of manufacturing companies. This research uses data obtained from a manufacturing account of the manufacturing company registered in the Indonesia Sharia Stocks Index (ISSI) period of 2011-2017 Analysis using the application of the panel data regression model with the e-views 9 and Microsoft excel. Studies show that the most appropriate selection of models for the data panel's regression is a fixed-effect model with the result of research that managerial ownership, profitability, and corporate social responsibility (CSR) have no significant effect on the value of manufacturing companies, while the variable committee's variables and investment opportunities have significant to the value of the company listed on the Indonesia Sharia Stocks Index (ISSI) period of 2011-2017.
本研究的目的是分析管理层所有权、审计委员会、投资机会、盈利能力和企业社会责任(CSR)对制造业公司价值的影响。本研究使用2011-2017年印度尼西亚伊斯兰教法股票指数(ISSI)期间注册的制造公司的制造账户数据,采用面板数据回归模型,使用e-views 9和Microsoft excel进行分析。研究表明,数据面板回归最合适的模型选择是固定效应模型,研究结果表明,管理层所有权、盈利能力和企业社会责任(CSR)对制造业公司的价值没有显著影响,而变量委员会的变量和投资机会对2011-2017年印尼伊斯兰教法股票指数(ISSI)上市公司的价值有显著影响。
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引用次数: 1
Pengaruh Makro Ekonomi Terhadap Profitabiltas Bank Umum Syariah di Indonesia Tahun 2014-2018
Pub Date : 2019-11-06 DOI: 10.22515/JFIB.V2I1.1825
Wahyudin Priyono, Imanda Firmantyas Putri Pertiwi
This study aims to analyze and identify the effects of inflation and rupiah exchange rates on profitability in Islamic banks in Indonesia with mudharabah deposit as the mediator. Using secondary data that are published by the central bank of Indonesia and financial services authority, the method used in this research is Ordinary Least Square. The result indicates the inflation variable, exchange rate, and mudharabah deposits simultaneously give a significant influence toward profitability (ROA) of the Sharia Commercial Bank in Indonesia. While partially, inflation and exchange rate have no significant effect on profitability (ROA). While mudharabah deposits have a significant positive effect on profitability (ROA). Inflation has a significant negative effect on mudharabah deposits and the exchange rate has a significant positive effect on mudharabah deposits. The path analysis result shows that the mudharabah deposit variable is unable to mediate the effect of inflation and te exchange rate to profitability (ROA)
本研究旨在分析和确定通货膨胀和卢比汇率对印尼伊斯兰银行盈利能力的影响,以mudharabah存款为中介。使用印尼中央银行和金融服务管理局发布的二手数据,本研究中使用的方法是普通最小二乘法。结果表明,通货膨胀变量、汇率和mudharabah存款同时对印尼伊斯兰商业银行的盈利能力(ROA)产生显著影响。通货膨胀和汇率对盈利能力(ROA)的影响不显著。而mudharabah存款对盈利能力(ROA)有显著的积极影响。通货膨胀对mudharabah存款有显著的负面影响,汇率对mudharabah存款有显著的积极影响。通径分析结果表明,mudharabah存款变量无法调节通货膨胀和汇率对盈利能力(ROA)的影响。
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引用次数: 1
Analisis Prudential Principle pada Pembiayaan Murabahah Produk KPR Indent BTN IB di Bank Tabungan Negara Syariah Cabang Malang
Pub Date : 2019-11-06 DOI: 10.22515/JFIB.V2I1.1810
Ridha Clasnita Thulusia, Khusnudin Khusnudin
The prudential principle is a guideline in bank management that must be adhered to create healthy, strong and efficient banking by statutory provisions. One of the business activities that must be carried out prudently is fund distribution. Prudential Principle is said to be important because it relates to the interests of customers who entrust their customers, as written in Law Article 36 Number 21 concerning Sharia Banking. During the research period, BTN KCS Malang was able to increase the realization of BTN iB Indent KPR financing. It was interesting for researchers to find out about the application of the Prudential Principle to Murabaha financing products. This study uses a descriptive qualitative approach that aims to determine the Prudential Principle conducted by BTN KCS Malang in distributing Murabaha financing. The research respondents consisted of internal parties of banks and KPR Indent BTN iB financing customers. The results showed that Malang KCS BTN used 5C analysis in analyzing prospective Murabaha financing customers. Prudential Principle has been done properly and carefully in the distribution of murabaha financing.
审慎原则是银行管理的指导方针,必须遵守这一原则,才能通过法定规定创建健康、强大和高效的银行体系。必须谨慎开展的业务活动之一是资金分配。据说审慎原则很重要,因为它关系到委托客户的客户的利益,正如关于伊斯兰银行的法律第36条第21条所写的那样。在研究期间,BTN KCS Malang能够增加BTN iB Indent KPR融资的实现。研究人员对审慎原则在Murabaha融资产品中的应用进行了有趣的研究。本研究采用描述性定性方法,旨在确定BTN KCS Malang在分配Murabaha融资时实施的审慎原则。调查对象包括银行内部当事人和KPR Indent BTN iB融资客户。结果表明,玛琅KCS BTN在分析Murabaha潜在融资客户时使用了5C分析。在murabaha融资的分配中,保诚原则得到了正确和谨慎的执行。
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引用次数: 0
Peran Kepemimpinan Transformasional dalam Meningkatkan Kinerja Individu Santri pada Unit Usaha Pondok Pesantren 变革型领导作用,改善伊斯兰寄宿学校的个人绩效
Pub Date : 2019-11-06 DOI: 10.22515/JFIB.V2I1.1831
Fuad Dhiya Ul Husaen, Reni Rosari
This study aims to determine how much influence transformational leadership on the individual performances of santri, mediated by the innovative behavior of santri. This research is confirmatory research that aims to examine theories that have been there before. The number of samples in this study was 102 students who worked in the business unit of the Sidogiri Islamic boarding school. The sample selection uses a purposive sampling technique. Data was collected using a questionnaire instrument with a Likert scale. Testing the hypothesis refers to Baron Kenny's mediation theory and processing data using Smart PLS 3 applications, by analyzing the results of evaluating the outer and inner models. The results of this study indicate that; (1) transformational leadership of the head of a business unit has a significant positive effect on the individual performance of students with a coefficient of 0.546. (2) innovative behavior proved not to mediate the influence of transformational leadership head of the unit on individual student performance.
本研究旨在探讨变革型领导在创新行为的中介作用下对创新团队个体绩效的影响程度。这项研究是验证性研究,旨在检验以前存在的理论。本研究的样本数量为在Sidogiri伊斯兰寄宿学校业务部门工作的102名学生。样本选择使用有目的的抽样技术。使用李克特量表的问卷调查工具收集数据。检验假设是指通过分析外部模型和内部模型的评估结果,采用Baron Kenny的中介理论和Smart PLS 3应用程序处理数据。研究结果表明:(1)事业单位负责人变革型领导对学生个人绩效有显著的正向影响,其系数为0.546。(2)创新行为并未中介单位变革型领导领导对学生个体绩效的影响。
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引用次数: 0
Disclosure of Islamic Social Reporting in Sharia Banks: Case of Indonesia and Malaysia 伊斯兰银行的伊斯兰社会报告披露:以印度尼西亚和马来西亚为例
Pub Date : 2019-02-18 DOI: 10.22515/JFIB.V1I2.1495
Marita Kusuma Wardani, Dea Devita Sari
This study aims to analyze the effect of profitability, leverage, the board of Commissioners and the number of sharia supervisory board of the Islamic Social Reporting (ISR) Islamic banks in Indonesia and Malaysia during the period 2014-2016. The dependent variable in this study is Islamic Social Reporting. While the independent variable is profitability, leverage, the board of Commissioners and the number of sharia supervisory board. The population in this study includes all Islamic banks. Samples were selected using a purposive sampling method and acquired 12 units of Islamic banks in Indonesia and 15 units of Islamic banks in Malaysia. Analysis of the data to test the hypothesis used multiple regression (OLS). The results showed that the profitability of significant positive effect on the disclosure of ISR in Islamic banks in Indonesia, but not with Islamic banks in Malaysia. The study also produced findings that the Board of Commissioners of significant positive effect on the disclosure of ISR in both countries. Furthermore, leverage and the number of sharia supervisory boards do not significantly affect the ISR.
本研究旨在分析2014-2016年期间印度尼西亚和马来西亚伊斯兰社会报告(ISR)伊斯兰银行的盈利能力、杠杆率、董事会和伊斯兰教法监事会数量的影响。本研究的因变量是伊斯兰社会报告。自变量为盈利能力、杠杆率、监事会成员和监事会人数。本研究的对象包括所有伊斯兰银行。使用有目的的抽样方法选择样本,并获得了印度尼西亚的12家伊斯兰银行和马来西亚的15家伊斯兰银行。采用多元回归(OLS)对数据进行分析,检验假设。结果表明,盈利能力对印尼伊斯兰银行的ISR披露有显著的正向影响,而对马来西亚伊斯兰银行没有显著的正向影响。研究还发现,委员会对两国ISR披露均有显著的积极影响。此外,杠杆和伊斯兰教法监事会的数量对ISR没有显著影响。
{"title":"Disclosure of Islamic Social Reporting in Sharia Banks: Case of Indonesia and Malaysia","authors":"Marita Kusuma Wardani, Dea Devita Sari","doi":"10.22515/JFIB.V1I2.1495","DOIUrl":"https://doi.org/10.22515/JFIB.V1I2.1495","url":null,"abstract":"This study aims to analyze the effect of profitability, leverage, the board of Commissioners and the number of sharia supervisory board of the Islamic Social Reporting (ISR) Islamic banks in Indonesia and Malaysia during the period 2014-2016. The dependent variable in this study is Islamic Social Reporting. While the independent variable is profitability, leverage, the board of Commissioners and the number of sharia supervisory board. The population in this study includes all Islamic banks. Samples were selected using a purposive sampling method and acquired 12 units of Islamic banks in Indonesia and 15 units of Islamic banks in Malaysia. Analysis of the data to test the hypothesis used multiple regression (OLS). The results showed that the profitability of significant positive effect on the disclosure of ISR in Islamic banks in Indonesia, but not with Islamic banks in Malaysia. The study also produced findings that the Board of Commissioners of significant positive effect on the disclosure of ISR in both countries. Furthermore, leverage and the number of sharia supervisory boards do not significantly affect the ISR.","PeriodicalId":31275,"journal":{"name":"Journal of Islamic Banking and Finance","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87282316","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}
引用次数: 13
Effect of Profitability and Leverage on Disclosure of Corporate Social Responsibility in Islamic Commercial Banks 盈利能力和杠杆对伊斯兰商业银行企业社会责任披露的影响
Pub Date : 2019-02-18 DOI: 10.22515/JFIB.V1I2.1494
S. Alfiyah
The purpose of this study is to determine the effect of profitability and leverage on Corporate Social Responsibility. The population in this study are all Sharia Commercial Banks registered in the Financial Services Authority from 2014-2016. The sampling technique used purposive sampling method and obtained 10 research samples. For the dependent variable (y) of this research is Corporate Social Responsibility. For independent variable (x) that is profitability and leverage. The method used is quantitative research method. For data source is secondary data by using data analysis with statistic used SPSS software program assistance Smart SPSS 20. The results of this study indicate that profitability has no significant effect on Corporate Social Responsibility. The study also concluded that Leverage significantly influence Corporate Social Responsibility.
本研究的目的是确定盈利能力和杠杆对企业社会责任的影响。本研究中的人口均为2014-2016年在金融服务管理局注册的伊斯兰商业银行。抽样技术采用目的抽样法,共获得10个研究样本。本研究的因变量(y)为企业社会责任。自变量x表示盈利能力和杠杆率。所采用的方法是定量研究方法。对于数据来源是二手数据,采用SPSS软件辅助智能SPSS 20进行数据分析与统计。研究结果表明,盈利能力对企业社会责任的影响不显著。研究还得出结论,杠杆对企业社会责任有显著影响。
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引用次数: 4
Analysis of Sharia Financing Potentials on Fisheries Sector 渔业部门伊斯兰教法融资潜力分析
Pub Date : 2019-02-18 DOI: 10.22515/JFIB.V1I2.1475
Muhfiatun Assany
The purpose of this research is to find out the potency of sharia financing in the fisheries sector in Jetis Village, Nusawungu, Cilacap District. The study was conducted in Jetis Village, Nusawungu, Cilacap District, with the consideration that Jetis Village is the village with the most businesses in the field of fisheries. The sample in this research is fisherman and businessman processed Lea Fish Chips (Krispi Ikan Lea). The data in this research is collected with interview technique. The data analysis used in this research is qualitative and quantitative analysis. The qualitative analysis is used to get an overview of descriptive explanation regarding the fisheries industries. Meanwhile, the quantitative analysis is used for analyzing the cost of every activity, such as investment cost, operational cost, production and marketing cost. Financial analysis is also used to measure cash flow, Break Event Point, Payback Period, Net Present Value and sensitivity analysis. The finding of this research shows that the fisheries business in Jetis Village has the potency to get financing from Islamic Banking. Based on the analysis of the financial feasibility of the lea crispy sich (Krispi Ikan Lea) business is feasible to be cultivated. With a five year project period and 20,6% of margin rates, this business could pay their payment to the Islamic Bank dan produce a good amount of profit for their business. The fishermen also passed the financial feasibility test and are also cultivated with a five-year period of the project and with a total profit of Rp 121,245,775.
本研究的目的是找出伊斯兰教法融资在Cilacap区Nusawungu Jetis村渔业部门的效力。这项研究是在奇拉卡普区Nusawungu的Jetis村进行的,考虑到Jetis村是渔业领域企业最多的村庄。本研究的样本为渔民和商人加工的利亚鱼片(Krispi Ikan Lea)。本研究采用访谈法收集数据。本研究使用的数据分析分为定性分析和定量分析。定性分析是用来得到一个概述的描述性解释有关渔业产业。同时,定量分析用于分析每项活动的成本,如投资成本、运营成本、生产成本和营销成本。财务分析还用于衡量现金流量、中断事件点、回收期、净现值和敏感性分析。这项研究的发现表明,Jetis村的渔业企业有潜力从伊斯兰银行获得融资。本文通过财务可行性分析,认为脆皮酥皮(Krispi Ikan lea)业务是可行的。在五年的项目周期和20.6%的保证金利率下,该企业可以向伊斯兰银行支付款项,并为其业务产生可观的利润。渔民们也通过了财务可行性测试,项目为期五年,总利润为121,245,775卢比。
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引用次数: 0
The Waqf Management: Perspective in Comparison Waqf管理:比较视角
Pub Date : 2019-02-18 DOI: 10.22515/JFIB.V1I2.1453
A. Mubaraq
Waqf is an important instrument to improve welfare. Traditionally, the object of waqf is land. However, as civilization develops, waqf objects also need innovation because of limited land. This innovation also needs to be balanced with quality management. This study compares perspective of waqf management by three institutions in Province Yogyakarta Indonesia. They are Nahdlatul Ulama, Muhammadiyah, and Badan Wakaf Indonesia. This study uses explorative qualitative techniques. Data was obtained from interviews and documentation. Data analysis by coding techniques (breaking coding, pivot coding and choir coding). The results of the study found that (a) the management of waqf by Nahdlatul Ulama has not been managed properly legally administrative; (b) the management waqf by Muhammadiyah has been managed legally administratively; (c) the management and utilization of waqf by the Badan Wakaf Indonesia is well managed legally.
Waqf是提高福利的重要工具。传统上,waqf的对象是土地。然而,随着文明的发展,由于土地有限,waqf也需要创新。这种创新也需要与质量管理相平衡。本研究比较了印尼日惹省三个机构对waqf管理的看法。他们是Nahdlatul Ulama, Muhammadiyah和Badan Wakaf Indonesia。本研究采用探索性定性技术。数据来自访谈和文件。利用编码技术(破码、枢轴编码和唱诗班编码)进行数据分析。研究结果发现(a)伊斯兰教士联合会(Nahdlatul Ulama)对waqf的管理没有得到适当的法律行政管理;(b)穆罕默德迪亚的管理权是依法行政管理的;(c)印尼巴丹瓦卡夫对waqf的管理和利用得到良好的法律管理。
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引用次数: 2
期刊
Journal of Islamic Banking and Finance
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