Pub Date : 2023-07-02DOI: 10.19109/ifinance.v9i1.17023
Ailsa Nabila Az Zahra, Titis Miranti
This study aims to see whether the stability of Islamic banks is sufficiently dependent on financial technology and several financial ratios. The research was conducted at Islamic banks in Indonesia and Malaysia. To get the research sample used, a purposive sampling technique. The research sample consisted of 14 Islamic banks and was observed from 2017 to 2021. The analytical method uses panel data regression. The research results show. Capital Adequacy Ratio, Non-Performing financing (NPF), Equity-to-Assets Ratio (EAR) and firm size significantly affect bank stability, while financial technology, Assets Turnover, and Cost to Income Ratio (CIR) have no significant effect. Bank stability is one of the determinants of the goodness of state finances, so it needs to be a concern. Banks can increase capital values and firm size, then maintain NPF and EAR values to keep bank financial stability. Even though several other factors are not significant, banks still need to maintain the stability of their value so that the impact does not get worse.
{"title":"THE SHARIA BANK STABILITY: HOW FINTECH AND FINANCIAL RATIO FIXED IT?","authors":"Ailsa Nabila Az Zahra, Titis Miranti","doi":"10.19109/ifinance.v9i1.17023","DOIUrl":"https://doi.org/10.19109/ifinance.v9i1.17023","url":null,"abstract":"This study aims to see whether the stability of Islamic banks is sufficiently dependent on financial technology and several financial ratios. The research was conducted at Islamic banks in Indonesia and Malaysia. To get the research sample used, a purposive sampling technique. The research sample consisted of 14 Islamic banks and was observed from 2017 to 2021. The analytical method uses panel data regression. The research results show. Capital Adequacy Ratio, Non-Performing financing (NPF), Equity-to-Assets Ratio (EAR) and firm size significantly affect bank stability, while financial technology, Assets Turnover, and Cost to Income Ratio (CIR) have no significant effect. Bank stability is one of the determinants of the goodness of state finances, so it needs to be a concern. Banks can increase capital values and firm size, then maintain NPF and EAR values to keep bank financial stability. Even though several other factors are not significant, banks still need to maintain the stability of their value so that the impact does not get worse.","PeriodicalId":33079,"journal":{"name":"IFinance","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135801755","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 : 2023-07-01DOI: 10.19109/ifinance.v9i1.17064
Cindy Triningsih, Mustapa Khamal Rokan, Muhammad Lathief Ilhamy Nasution
The purpose of this study was to determine the effect of the internal audit system and the application of good corporate governance on fraud at Indonesian Islamic banks (BSI). This study collected data and information by sending questionnaires to 97 people who work at Bank Syariah Indonesia (BSI) in Rantau Parapet, North Sumatra. The analysis technique uses multiple regression by testing the hypothesis t test and F test. The results show that the significance value of the internal audit system variable is 0.035 <0.05, which means that the internal audit system variable has a significant influence on fraud, the significance value of the good implementation variable corporate governance of 0.035 <0.05, which means that the variable implementation of good corporate governance has a significant influence on fraud (Fraud). Then simultaneous testing shows the result that the significant value of F is 0.000 <0.05 which means that simultaneously the internal audit system and good corporate governance have an effect on fraud. The conclusion is that both partially and simultaneously the internal audit system variables and good corporate governance have an effect on fraud.
{"title":"THE EFFECT OF INTERNAL AUDIT SYSTEM AND IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE ON FRAUD","authors":"Cindy Triningsih, Mustapa Khamal Rokan, Muhammad Lathief Ilhamy Nasution","doi":"10.19109/ifinance.v9i1.17064","DOIUrl":"https://doi.org/10.19109/ifinance.v9i1.17064","url":null,"abstract":"The purpose of this study was to determine the effect of the internal audit system and the application of good corporate governance on fraud at Indonesian Islamic banks (BSI). This study collected data and information by sending questionnaires to 97 people who work at Bank Syariah Indonesia (BSI) in Rantau Parapet, North Sumatra. The analysis technique uses multiple regression by testing the hypothesis t test and F test. The results show that the significance value of the internal audit system variable is 0.035 <0.05, which means that the internal audit system variable has a significant influence on fraud, the significance value of the good implementation variable corporate governance of 0.035 <0.05, which means that the variable implementation of good corporate governance has a significant influence on fraud (Fraud). Then simultaneous testing shows the result that the significant value of F is 0.000 <0.05 which means that simultaneously the internal audit system and good corporate governance have an effect on fraud. The conclusion is that both partially and simultaneously the internal audit system variables and good corporate governance have an effect on fraud.","PeriodicalId":33079,"journal":{"name":"IFinance","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135807239","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 : 2023-06-29DOI: 10.19109/ifinance.v9i1.15853
Muh. Ispa Baharuddin, Junaidi Junaidi, Sultan Sultan
The purpose of this study is to analyze the implementation of corporate social responsibility (CSR) as measured by the ISR index in Islamic banks in Indonesia using the content analysis method. The population and samples used include BRI Syariah Bank, BNI Syariah, Muamalat Bank and BCA Syariah Bank. The results showed that not all Islamic Banks which include BRIS, BM, BNIS, and BBCAS disclose ISR in a formative manner. Only Bank BRI Syariah and Bank Muamalat disclosed ISR informatively in the period 2018-2021. Bank BCA Syariah did not disclose ISR formatively for the period 2018 - 2021. Meanwhile, Bank BNI Syariah only disclosed its ISR informatively for the 2020 and 2021 periods, while the 2018 and 2019 periods were not disclosed informatively. The conclusion shows that informative ISR disclosures are only made by Bank BRI Syariah and Bank Muamalat.
{"title":"CORPORATE SOCIAL RESPONSIBILITY: AN EMPIRICAL STUDY ON ISLAMIC BANKS IN INDONESIA","authors":"Muh. Ispa Baharuddin, Junaidi Junaidi, Sultan Sultan","doi":"10.19109/ifinance.v9i1.15853","DOIUrl":"https://doi.org/10.19109/ifinance.v9i1.15853","url":null,"abstract":"The purpose of this study is to analyze the implementation of corporate social responsibility (CSR) as measured by the ISR index in Islamic banks in Indonesia using the content analysis method. The population and samples used include BRI Syariah Bank, BNI Syariah, Muamalat Bank and BCA Syariah Bank. The results showed that not all Islamic Banks which include BRIS, BM, BNIS, and BBCAS disclose ISR in a formative manner. Only Bank BRI Syariah and Bank Muamalat disclosed ISR informatively in the period 2018-2021. Bank BCA Syariah did not disclose ISR formatively for the period 2018 - 2021. Meanwhile, Bank BNI Syariah only disclosed its ISR informatively for the 2020 and 2021 periods, while the 2018 and 2019 periods were not disclosed informatively. The conclusion shows that informative ISR disclosures are only made by Bank BRI Syariah and Bank Muamalat.","PeriodicalId":33079,"journal":{"name":"IFinance","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135155069","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}
This research aims to examine the impact of bank-specific and macroeconomic factors on profitability (ROA and ROE) in BPRS in Indonesia and the role of FDR as an intervening variable. This research uses analytical techniques Partial Least Square Structural Equation Model (PLS-SEM). The population was obtained from BPRS data recorded by OJK during 2017-2021. The total of sample are 154 BPRS through purposive sampling. The results showed that bank-specific factors through the DER variable did not affect profitability, BOPO negatively affected profitability, and NOM affected profitability. While macroeconomic factors through the GDP-Prov and Unemp variables do not affect profitability. Furthermore, the FDR affects ROA and does not affect ROE. then bank-specific factors through the DER variable have a positive FDR, BOPO negatively affect FDR, and NOM does not affects FDR. Meanwhile, macroeconomic factors through GDP-Prov did not affect FDR and Unemp negatively affected FDR. FDR does not mediate the affect of DER, BOPO, NOM, GDP-Prov and Unemp on profitability. The conclution is in Partially, not all variables affect profitability and there is no mediating role of the FDR variable between bank-specific and macroeconomic factors on profitability.
{"title":"PENGUJIAN DAMPAK BANK-SPECIFIC DAN MACROECONOMIC TERHADAP PROFITABILITAS","authors":"Mutiara Auzi, Ruhadi Ruhadi, Marwansyah Marwansyah","doi":"10.19109/ifinance.v9i1.16935","DOIUrl":"https://doi.org/10.19109/ifinance.v9i1.16935","url":null,"abstract":"This research aims to examine the impact of bank-specific and macroeconomic factors on profitability (ROA and ROE) in BPRS in Indonesia and the role of FDR as an intervening variable. This research uses analytical techniques Partial Least Square Structural Equation Model (PLS-SEM). The population was obtained from BPRS data recorded by OJK during 2017-2021. The total of sample are 154 BPRS through purposive sampling. The results showed that bank-specific factors through the DER variable did not affect profitability, BOPO negatively affected profitability, and NOM affected profitability. While macroeconomic factors through the GDP-Prov and Unemp variables do not affect profitability. Furthermore, the FDR affects ROA and does not affect ROE. then bank-specific factors through the DER variable have a positive FDR, BOPO negatively affect FDR, and NOM does not affects FDR. Meanwhile, macroeconomic factors through GDP-Prov did not affect FDR and Unemp negatively affected FDR. FDR does not mediate the affect of DER, BOPO, NOM, GDP-Prov and Unemp on profitability. The conclution is in Partially, not all variables affect profitability and there is no mediating role of the FDR variable between bank-specific and macroeconomic factors on profitability.","PeriodicalId":33079,"journal":{"name":"IFinance","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135090175","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 : 2023-03-17DOI: 10.19109/ifinance.v8i2.14258
Lia Safrina
This study aims to identify the development of investment, the contribution of government and entrepreneurs in investment development and the application of Islamic investment in Aceh. This research is qualitative and analyzed using descriptive analysis. Data collection methods were conducted by means of unstructured observation and in-depth interviews with informants. This research provides results that; 1). Investment realization in Aceh has increased by 56.76% from 2019-2020, this achievement exceeds the target set in the Aceh RPJM document with an investment realization value of 150.60%, 2). The government and entrepreneurs have contributed well to the development of investment in Aceh. 3) The implementation of investment in Aceh has fulfilled the aspects of investment in Islam both from the material or financial aspects, halal aspects, social and environmental aspects and aspects of hope in the pleasure of Allah SWT. The conclusion of Aceh's investment development in 2020 experienced a fairly positive improvement compared to previous years, the application of investment in Aceh has fulfilled the aspects of investment in Islam, this condition can foster the attractiveness of investors both from local and outside Aceh to invest in Aceh.
{"title":"Investasi Aceh: Wujud Kontribusi Etika Pada Pengusaha dan Pemerintah","authors":"Lia Safrina","doi":"10.19109/ifinance.v8i2.14258","DOIUrl":"https://doi.org/10.19109/ifinance.v8i2.14258","url":null,"abstract":"This study aims to identify the development of investment, the contribution of government and entrepreneurs in investment development and the application of Islamic investment in Aceh. This research is qualitative and analyzed using descriptive analysis. Data collection methods were conducted by means of unstructured observation and in-depth interviews with informants. This research provides results that; 1). Investment realization in Aceh has increased by 56.76% from 2019-2020, this achievement exceeds the target set in the Aceh RPJM document with an investment realization value of 150.60%, 2). The government and entrepreneurs have contributed well to the development of investment in Aceh. 3) The implementation of investment in Aceh has fulfilled the aspects of investment in Islam both from the material or financial aspects, halal aspects, social and environmental aspects and aspects of hope in the pleasure of Allah SWT. The conclusion of Aceh's investment development in 2020 experienced a fairly positive improvement compared to previous years, the application of investment in Aceh has fulfilled the aspects of investment in Islam, this condition can foster the attractiveness of investors both from local and outside Aceh to invest in Aceh.","PeriodicalId":33079,"journal":{"name":"IFinance","volume":"51 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87475722","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 : 2023-02-24DOI: 10.19109/ifinance.v8i2.14771
Rosyada Rosyada
ABSTRAK This study aims to determine the impact of profitability on stock returns in companies listed on the Jakarta Islamic Index 70 proxied by stock returns. The total population of companies listed on the JII during the study period was 70 companies. The sempel retrieval technique in this research is purposive sampling and 17 companies are obtained as sempel for this study. The analysis technique used to analyze the data is multiple linear regression with a significant level of 5% and hypothesis testing using the t test and F test. The results of this study indicate that the ROA variable affects stock returns with a t value of 2.853> t table 2.01410 and a significance value of 0.007 <0.05. The EPS variable has no effect on stock returns with a t value of 0.047 < t table 2.01410 with a significance value of 0.963 > 0.05. Then simultaneously the ROA and EPS variables affect stock returns with a calculated F value of 4.286> Ftable 3.21 and a significance of 0.020 <0.05. The conclusion shows that simultaneously the ROA and EPS variables have an influence on stock returns, while partially only the ROA variable has an influence on stock returns.
{"title":"Return Saham di Tinjau dari Profitabilitas","authors":"Rosyada Rosyada","doi":"10.19109/ifinance.v8i2.14771","DOIUrl":"https://doi.org/10.19109/ifinance.v8i2.14771","url":null,"abstract":"ABSTRAK \u0000This study aims to determine the impact of profitability on stock returns in companies listed on the Jakarta Islamic Index 70 proxied by stock returns. The total population of companies listed on the JII during the study period was 70 companies. The sempel retrieval technique in this research is purposive sampling and 17 companies are obtained as sempel for this study. The analysis technique used to analyze the data is multiple linear regression with a significant level of 5% and hypothesis testing using the t test and F test. The results of this study indicate that the ROA variable affects stock returns with a t value of 2.853> t table 2.01410 and a significance value of 0.007 <0.05. The EPS variable has no effect on stock returns with a t value of 0.047 < t table 2.01410 with a significance value of 0.963 > 0.05. Then simultaneously the ROA and EPS variables affect stock returns with a calculated F value of 4.286> Ftable 3.21 and a significance of 0.020 <0.05. The conclusion shows that simultaneously the ROA and EPS variables have an influence on stock returns, while partially only the ROA variable has an influence on stock returns. \u0000 ","PeriodicalId":33079,"journal":{"name":"IFinance","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88193303","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 : 2023-01-04DOI: 10.19109/ifinance.v8i2.13641
Ivani Garham, D. Nur
This study was conducted to analyze and examine the effect of capital adequacy, liquidity, financing and efficiency on profitability at Islamic Commercial Banks in Indonesia from 2017-2020. A total of 14 banks as the population of this study. Samples were taken using a saturated sampling technique, namely all parts of the population as samples. The total sample was 14 Islamic commercial banks in Indonesia from 2017-2020. The method of analysis in this study is multiple regression analysis. The hypothesis was tested using the F test and the t-test. The result of this research is that capital adequacy has a significant positive effect on profitability, liquidity has a non-significant positive effect on profitability, financing has a negative and significant effect on profitability, and efficiency has an insignificant negative effect on profitability. The conclusion is the adequacy of capital and financing can contribute to the profitability of Islamic commercial banks in Indonesia. Meanwhile, liquidity and efficiency can’t contribute to the profitability of Islamic commercial banks in Indonesia.
{"title":"Analisis Profitabilitas Pada Bank Umum Syariah di Indonesia","authors":"Ivani Garham, D. Nur","doi":"10.19109/ifinance.v8i2.13641","DOIUrl":"https://doi.org/10.19109/ifinance.v8i2.13641","url":null,"abstract":"This study was conducted to analyze and examine the effect of capital adequacy, liquidity, financing and efficiency on profitability at Islamic Commercial Banks in Indonesia from 2017-2020. A total of 14 banks as the population of this study. Samples were taken using a saturated sampling technique, namely all parts of the population as samples. The total sample was 14 Islamic commercial banks in Indonesia from 2017-2020. The method of analysis in this study is multiple regression analysis. The hypothesis was tested using the F test and the t-test. The result of this research is that capital adequacy has a significant positive effect on profitability, liquidity has a non-significant positive effect on profitability, financing has a negative and significant effect on profitability, and efficiency has an insignificant negative effect on profitability. The conclusion is the adequacy of capital and financing can contribute to the profitability of Islamic commercial banks in Indonesia. Meanwhile, liquidity and efficiency can’t contribute to the profitability of Islamic commercial banks in Indonesia.","PeriodicalId":33079,"journal":{"name":"IFinance","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78345680","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 : 2023-01-04DOI: 10.19109/ifinance.v8i2.14249
Abdul Rachman, Nathan Putra Kartaatmadja, Zulfa Ananta Rasya, Siti Husniyyah
This study aims to analyze the Islamic financial literacy index and strategies to increase the Islamic financial literacy index in the millennial generation because based on data released by the OJK through the 2019 National Financial Literacy and Inclusion Survey that the level of Islamic financial literacy is relatively low at 8.39%. The methodology in this study is to use qualitative research with a library approach by analyzing the results of a survey conducted by OJK relating to Islamic financial literacy. The results of this study explain that the Islamic financial literacy index for the millennial generation is low so several strategies are needed to increase the Islamic financial literacy index, namely strategies to educate and socialize the importance of Islamic finance in financial management for millennials through social media, strategies for government participation in increasing Islamic financial literacy, strategies for collaboration between the government and educational institutions in providing easy access to Islamic finance with programs for the millennial generation, strategies for utilizing influencer marketing in marketing Islamic banking products and services, and strategies for increasing the Islamic financial literacy index through the participation of Islamic financial institutions by providing rewards for the millennial generation who have utilized sharia financial products and services.
{"title":"Strategies For Improving The Sharia Financial Literacy Index In The Millenial Generation In Indonesia","authors":"Abdul Rachman, Nathan Putra Kartaatmadja, Zulfa Ananta Rasya, Siti Husniyyah","doi":"10.19109/ifinance.v8i2.14249","DOIUrl":"https://doi.org/10.19109/ifinance.v8i2.14249","url":null,"abstract":"This study aims to analyze the Islamic financial literacy index and strategies to increase the Islamic financial literacy index in the millennial generation because based on data released by the OJK through the 2019 National Financial Literacy and Inclusion Survey that the level of Islamic financial literacy is relatively low at 8.39%. The methodology in this study is to use qualitative research with a library approach by analyzing the results of a survey conducted by OJK relating to Islamic financial literacy. The results of this study explain that the Islamic financial literacy index for the millennial generation is low so several strategies are needed to increase the Islamic financial literacy index, namely strategies to educate and socialize the importance of Islamic finance in financial management for millennials through social media, strategies for government participation in increasing Islamic financial literacy, strategies for collaboration between the government and educational institutions in providing easy access to Islamic finance with programs for the millennial generation, strategies for utilizing influencer marketing in marketing Islamic banking products and services, and strategies for increasing the Islamic financial literacy index through the participation of Islamic financial institutions by providing rewards for the millennial generation who have utilized sharia financial products and services.","PeriodicalId":33079,"journal":{"name":"IFinance","volume":"69 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77200349","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 : 2022-12-19DOI: 10.19109/ifinance.v8i2.14123
Heru Wahyudi, T. Wahyuningsih, Widia Anggi Palupi
This study aims to analyze the potential for developing halal tourism on Pahawang Island. The analytical method used in this study is the SWOT analysis approach, Internal Factor Evaluation (IFE), and External Factor Evaluation (EFE). The results of the study show that the strategies used to develop halal tourism on Pahawang Island include making halal tour packages to attract Muslim tourists and foreign tourists, working with the ministry of tourism to create a halal certification system for tourism businesses on Pahawang Island, and developing product differentiation with tourist attractions. local wisdom-based sharia that is different and unique compared to other sharia tourist destinations in Indonesia. In conclusion, there are 18 strategies for developing halal tourism areas on Pahawang Island, Pesawaran Regency. In addition, internal and external evaluations were also obtained which contributed to the development of halal tourism on Pahawang Island. The contribution of this research resulted in suggestions for local governments, especially the Tourism Office of Pesawaran Regency.
{"title":"Pengembangan Wisata Halal di Pulau Pahawang, Kabupaten Pesawaran, Provinsi Lampung","authors":"Heru Wahyudi, T. Wahyuningsih, Widia Anggi Palupi","doi":"10.19109/ifinance.v8i2.14123","DOIUrl":"https://doi.org/10.19109/ifinance.v8i2.14123","url":null,"abstract":"This study aims to analyze the potential for developing halal tourism on Pahawang Island. The analytical method used in this study is the SWOT analysis approach, Internal Factor Evaluation (IFE), and External Factor Evaluation (EFE). The results of the study show that the strategies used to develop halal tourism on Pahawang Island include making halal tour packages to attract Muslim tourists and foreign tourists, working with the ministry of tourism to create a halal certification system for tourism businesses on Pahawang Island, and developing product differentiation with tourist attractions. local wisdom-based sharia that is different and unique compared to other sharia tourist destinations in Indonesia. In conclusion, there are 18 strategies for developing halal tourism areas on Pahawang Island, Pesawaran Regency. In addition, internal and external evaluations were also obtained which contributed to the development of halal tourism on Pahawang Island. The contribution of this research resulted in suggestions for local governments, especially the Tourism Office of Pesawaran Regency. \u0000 ","PeriodicalId":33079,"journal":{"name":"IFinance","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89396787","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 : 2022-11-27DOI: 10.19109/ifinance.v8i2.13910
Sopia Laila Nugraha, Hikmah Endraswati
The purpose of this study was to determine and analyze the implementation of Islamic Corporate Governance in Islamic microfinance institutions boarding school-based namely a study at BWM Almuna Berkah Mandiri Yogyakarta in 2020. This study used a qualitative descriptive approach with Miles and Huberman analysis techniques. Data were collected through observation, interviews, and documentation. This study looks at Islamic Corporate Governance (ICG) on sharia compliance with the representation of ICG principles on the leadership of Rasulullah SAW (shiddiq, amanah, tabligh, fathanah), fair and Shariah Compliance. The results of this study indicate that the implementation of Islamic corporate governance at the Islamic Microfinance Institution of the Micro Waqf Bank (LKMS BWM) Almuna Berkah Mandiri Yogyakarta in 2020 has not been implemented as a whole. When viewed using six indicators of Islamic corporate governance, LKMS BWM Almuna Berkah Mandiri has implemented ICG on the indicators of trust (trustworthiness/accountability), tabligh (delivering truth/responsibility), and fairness (fairness). LKMS BWM Almuna has not fully implemented ICG on indicators of shiddiq, fathanah, and shariah compliance in institutional governance, namely in delivering information to stakeholders, in terms of work experience (educational level) and HR expertise as well as auditing as needed in BWM LKMS governance.
{"title":"Analisis Implementasi Islamic Corporate Governance Pada Lembaga Keuangan Mikro Syariah Berbasis Pesantren","authors":"Sopia Laila Nugraha, Hikmah Endraswati","doi":"10.19109/ifinance.v8i2.13910","DOIUrl":"https://doi.org/10.19109/ifinance.v8i2.13910","url":null,"abstract":"The purpose of this study was to determine and analyze the implementation of Islamic Corporate Governance in Islamic microfinance institutions boarding school-based namely a study at BWM Almuna Berkah Mandiri Yogyakarta in 2020. This study used a qualitative descriptive approach with Miles and Huberman analysis techniques. Data were collected through observation, interviews, and documentation. This study looks at Islamic Corporate Governance (ICG) on sharia compliance with the representation of ICG principles on the leadership of Rasulullah SAW (shiddiq, amanah, tabligh, fathanah), fair and Shariah Compliance. The results of this study indicate that the implementation of Islamic corporate governance at the Islamic Microfinance Institution of the Micro Waqf Bank (LKMS BWM) Almuna Berkah Mandiri Yogyakarta in 2020 has not been implemented as a whole. When viewed using six indicators of Islamic corporate governance, LKMS BWM Almuna Berkah Mandiri has implemented ICG on the indicators of trust (trustworthiness/accountability), tabligh (delivering truth/responsibility), and fairness (fairness). LKMS BWM Almuna has not fully implemented ICG on indicators of shiddiq, fathanah, and shariah compliance in institutional governance, namely in delivering information to stakeholders, in terms of work experience (educational level) and HR expertise as well as auditing as needed in BWM LKMS governance.","PeriodicalId":33079,"journal":{"name":"IFinance","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75418732","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}
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