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Determinants of Profitability in Indonesian Islamic Banking: Case Study in the COVID-19 Period 印度尼西亚伊斯兰银行盈利能力的决定因素:COVID-19时期的案例研究
Pub Date : 2021-03-01 DOI: 10.33019/IJBE.V5I1.333
Rofiul Wahyudi, Lu’liyatul Mutmainah, Faiza Husnayeni Nahar, Mufti Alam Adha, Akhmad Arif Rifan
With a high level of COVID-19 virus spread throughout the world, Indonesia is one of the countries in Southeast Asia affected by the largest transmission chain. This affects various layers of the industry in this country, one of which is financial institutions and the banking system. This paper tries to look at the performance of Islamic banking in the face of the COVID-19 pandemic. Using the linear regression method, the authors use ROA as the dependent variable. Whereas CAR, NPF, FDR, and BOPO as independent variables. The results show that CAR and BOPO have significant results while the rest do not show satisfactory results. It can be concluded that during the pandemic, Islamic banking experienced a pretty good and convincing performance.
随着COVID-19病毒在世界范围内的高水平传播,印度尼西亚是受最大传播链影响的东南亚国家之一。这影响到这个国家各行业的各个层面,其中之一就是金融机构和银行体系。本文试图研究面对COVID-19大流行的伊斯兰银行的表现。采用线性回归方法,以总资产收益率作为因变量。而CAR、NPF、FDR和BOPO为自变量。结果表明,CAR和BOPO的效果显著,而其余的效果不理想。可以得出结论,在大流行期间,伊斯兰银行经历了相当好的和令人信服的表现。
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引用次数: 6
THE ROLE OF COURTEOUS SALES PRESENTATIONS IN INCREASING SALESFORCE PERFORMANCE 礼貌的销售演示在提高销售人员业绩中的作用
Pub Date : 2021-03-01 DOI: 10.33019/IJBE.V5I1.329
Endang Rusdianti, Paulus Wardoyo, S. Purwantini
AbstractThe purpose of the study to verify the research model, Adding to the variable the ability to make courteous sales presentations so that the results of this study can solve the research gap. This research unit is the Rural Bank, and the respondents are the sales force of the Rural Bank (BPR) in Semarang City with 72 people. This research used a purposive sampling technique. Data processing using SmartPls version 2.0. This study succeeded in proving the role of courteous sales presentations in improving the performance of salesforce. Practical implications -This study provides input on the importance of courteous sales presentation.
摘要本研究的目的是对研究模型进行验证,在变量中加入礼貌销售演示的能力,使本研究的结果能够解决研究的空白。本研究单位为农村银行,调查对象为三宝垄市农村银行(BPR)销售人员,共72人。本研究采用了有目的的抽样技术。数据处理使用SmartPls 2.0版本。这项研究成功地证明了礼貌的销售演示在提高销售人员绩效方面的作用。实际意义-本研究提供了礼貌的销售演讲的重要性的输入。
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引用次数: 0
Implementation of Internet Financial Reporting to Increasing Accountability in Zakat Management Organizations: Based on PSAK No. 109 实施互联网财务报告以增加天课管理组织的问责:基于PSAK No. 109
Pub Date : 2021-02-28 DOI: 10.33019/IJBE.V5I1.311
Wenni Anggita, Suhaidar Suhaidar, K. Karmawan, Nur Ahmad Ricky Rudianto
The report of the Zakat Organization Forum (FOZ) states that one of the factors in the weak ability of OPZ in managing national zakat funds is the lack of transparency of zakat managers regarding the publication of the results of collections and other Islamic philanthropic funds. So, the purpose of this research is to see the extent of implementation of internet financial reportring to incresing accountability in zakat management organizations.  The method used in this study is  descriptive qualitative, with a sample of 11 OPZ who did internet financial reporting in 2017 and 2018. The results of the study revealed that internet financial reporting of OPZ was in the middle category level with a value of 60.13%. This indicates that the level of disclosure of internet financial reporting in Indonesia is still not good because it is still at the intermediate level. This happens because the prevailing regulations are still weak and there has been no action from the government in regulating OPZ financial reporting because OPZ itself is still in the form of non-profit organizations.
天课组织论坛(FOZ)的报告指出,天课组织管理国家天课基金能力薄弱的一个因素是天课管理人员在公布募捐结果和其他伊斯兰慈善基金方面缺乏透明度。因此,本研究的目的是了解互联网财务报告的实施程度,以增加天课管理组织的问责制。本研究使用的方法是描述性定性的,样本为11名在2017年和2018年做互联网财务报告的OPZ。研究结果显示,OPZ的互联网财务报告处于中等类别水平,价值为60.13%。这表明印尼互联网财务报告的披露水平仍然不好,仍然处于中间水平。这种情况的发生是因为现行法规仍然薄弱,而且由于OPZ本身仍然是非营利组织的形式,政府在规范OPZ的财务报告方面没有采取任何行动。
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引用次数: 0
Application Of Beneish M-Score Model In Detecting Probable Earnings Manipulation In Malaysian Public Listed Companies Beneish M-Score模型在马来西亚上市公司可能的盈余操纵检测中的应用
Pub Date : 2021-02-28 DOI: 10.33019/IJBE.V5I1.301
N. Aqilah, N. Mohammed, Amrizah Kamaluddin
Earnings manipulation involves alteration, adjustment, exploitation, and even timing of transactions in financial statements with the intention to report a sound economic performance in a company. This act could jeopardize the company’s financial performance in the long run and also make its stakeholders to suffer significant losses. Therefore, a tool to detect or predict earnings manipulation would be helpful to the stakeholders, practitioners, regulators, academicians, and professionals in the accounting field. Besides, an early detection tool is needed to alarm the enforcement agencies to make further investigations or legal actions. Therefore, the aim of this study is to analyse the Beneish M-Score models and its eight accounting variables to detect the likelihood to engage in earnings manipulation in the case of Malaysian PLCs (Public Listed Companies). The financial data of 80 of PLCs from 2015 to 2017 were gathered. This study applied Beneish Model as a detection tool for earnings manipulation and anomalies of red flags and to classify the companies into two groups, which are manipulators and non-likely manipulators. The Independent T-tests were analysed to identify dominating ratios. The results of this study found that M-Score and its three indexes were significantly different for manipulators and non-likely manipulators, which are Sales Growth Index (SGI), Total Accruals to Total Assets (TATA) and Days' Sales Receivable index (DSRI). The percentage of manipulators had slightly decreased in 2016 and gradually increased in 2017. Hence, the inflation or overestimation of sales and revenues, as well as accruals, could signals earnings manipulation.
盈余操纵包括改变、调整、利用,甚至是在财务报表中安排交易的时间,目的是报告公司良好的经济业绩。从长远来看,这种行为可能会危及公司的财务业绩,也会使其利益相关者遭受重大损失。因此,发现或预测盈余操纵的工具将有助于会计领域的利益相关者、从业者、监管者、学者和专业人士。此外,还需要一种早期检测工具,提醒执法机构进行进一步调查或采取法律行动。因此,本研究的目的是分析Beneish M-Score模型及其八个会计变量,以检测马来西亚plc(上市公司)的情况下从事盈余操纵的可能性。收集了80家plc 2015 - 2017年的财务数据。本研究采用Beneish模型作为盈余操纵和异常危险信号的检测工具,并将公司分为操纵公司和非可能操纵公司两组。对独立t检验进行分析以确定主导比率。本研究结果发现,对于操纵者和非操纵者,M-Score及其三个指标,即销售增长指数(SGI)、总资产应计总额(TATA)和Days’Sales Receivable指数(DSRI), M-Score及其三个指标在操纵者和非操纵者之间存在显著差异。操纵者的比例在2016年略有下降,在2017年逐渐上升。因此,对销售和收入以及应计利润的通胀或高估可能是操纵收益的信号。
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引用次数: 2
THE ROLE OF KNOWLEDGE MANAGEMENT AND SUSTAINABLE COMPETITIVE ADVANTAGE 知识管理与可持续竞争优势的作用
Pub Date : 2021-02-28 DOI: 10.33019/IJBE.V5I1.336
Emeralda Ayu Kusuma, Hermono Widiartob, David Efendi
This study aims to determine the effect of knowledge management and competitive advantage on the performance of batik craftsmen in Kampoeng Jetis, Sidoarjo Regency. This study used a questionnaire by analyzing data from 30 respondents. Data were analyzed using SPSS in analyzing the validity and reliability test, classical assumption test and hypothesis testing. The results showed that knowledge management and competitive advantage had an effect on the performance of craftsmen. The study is limited to Kampoeng Batik Jetis Sidoarjo and need to conduct similar study in other craftmen community and be adjusted to creative economy industry basis.
本研究旨在探讨知识管理与竞争优势对西都阿若县甘榜Jetis蜡染工匠绩效之影响。本研究采用问卷调查的方式,分析了30名受访者的数据。数据采用SPSS进行信度、效度检验、经典假设检验和假设检验。结果表明,知识管理和竞争优势对工匠的绩效有影响。本研究仅限于甘彭蜡染jettis Sidoarjo,需要在其他手工艺社区进行类似的研究,并适应创意经济产业基础。
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引用次数: 0
Perspectives of Social Capital and Self-Determination on e-WOM at Millennial Generation in Yogyakarta 日惹千禧一代的社会资本与自我决定的观点
Pub Date : 2021-02-28 DOI: 10.33019/IJBE.V5I1.338
B. Astuti, Afif Hariyawan
Technological developments triggered the emergence of social media which continues to develop rapidly. This development is in line with the increasing number of social media users. This results in more and more customers making purchasing decisions according to social media references. Thus, social networking based communication becomes a necessity for companies to remain competitive. The purpose of this study is to examine the impact of social capital and self-determination on e-WOM in the context of social networking. The social capital factor is  tie strength, shared language and trust, while the self-determination factor is self-disclosure and innovation. Surveys were conducted on 204 millennial generation respondents who had used social media in shopping in Yogyakarta. The results of the SEM analysis show: the  tie strength  and shared language influences trust. Likewise, there is an effect of the tie strength  on shared language. In addition, there is an influence between trust, tie strength and self-disclosure towards e-WOM. Whereas, shared  language  and innovation have no effect on e-WOM. Thus to be effective in communication strategies through e-WOM, marketers can prioritize increasing the strength of relationships between members of social networks.
技术的发展引发了社交媒体的出现,并持续快速发展。这一发展与社交媒体用户数量的增加是一致的。这导致越来越多的客户根据社交媒体参考做出购买决策。因此,基于社交网络的沟通成为公司保持竞争力的必要条件。本研究旨在探讨社交网络背景下社会资本和自我决定对电子口碑的影响。社会资本因素为纽带力量、共同语言和信任,自我决定因素为自我表露和创新。对在日惹使用社交媒体购物的204名千禧一代受访者进行了调查。SEM分析结果表明:纽带强度和共同语言影响信任。同样,纽带强度对共享语言也有影响。此外,信任、纽带强度和自我表露对网络口碑有影响。然而,共享语言和创新对电子口碑没有影响。因此,通过e-WOM有效的传播策略,营销人员可以优先考虑增加社会网络成员之间的关系强度。
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引用次数: 0
The Nexus of Export, FDI, Financial Development and Economic Growth in North Sumatra, Indonesia 出口、外国直接投资、金融发展与印尼北苏门答腊经济增长的关系
Pub Date : 2021-02-28 DOI: 10.33019/IJBE.V5I1.328
J. Tampubolon, Tongam Sihol Nababan, Aaron Loh
This study investigated the relationship between exports, foreign direct investment (FDI), financial development and economic growth in North Sumatra, Indonesia. Using autoregressive distributed lag (ARDL) bound test to cointegration, this study confirms the pattern of relationships between economic growth, exports, FDI and financial sector development as follows: (i) FDI does not contribute to the economy of North Sumatra because it does not affect economic growth, exports, and financial development and vice versa, (ii) the causality relationship between economic growth and exports is one way in the pattern of a growth-led export hypothesis (GLEH), and (iii) the causality relationship between financial development and economic growth follows the finance-led growth /supply-leading hypothesis. These findings suggest that the local governments should pay more attention to financial development's crucial role by facilitating the financial sector to expand the banking network and support rural credit banks.
本研究考察了印尼北苏门答腊省出口、外国直接投资(FDI)、金融发展和经济增长之间的关系。本研究采用自回归分布滞后(ARDL)约束检验进行协整,证实了经济增长、出口、FDI与金融部门发展之间的关系模式如下:(1) FDI对北苏门答腊经济没有贡献,因为它不影响经济增长、出口和金融发展,反之亦然;(2)经济增长与出口之间的因果关系是增长主导出口假设(GLEH)模式中的一种方式;(3)金融发展与经济增长之间的因果关系遵循金融主导增长/供给主导假设。这些发现表明,地方政府应更加重视金融发展的关键作用,促进金融部门扩大银行网络,支持农村信贷银行。
{"title":"The Nexus of Export, FDI, Financial Development and Economic Growth in North Sumatra, Indonesia","authors":"J. Tampubolon, Tongam Sihol Nababan, Aaron Loh","doi":"10.33019/IJBE.V5I1.328","DOIUrl":"https://doi.org/10.33019/IJBE.V5I1.328","url":null,"abstract":"This study investigated the relationship between exports, foreign direct investment (FDI), financial development and economic growth in North Sumatra, Indonesia. Using autoregressive distributed lag (ARDL) bound test to cointegration, this study confirms the pattern of relationships between economic growth, exports, FDI and financial sector development as follows: (i) FDI does not contribute to the economy of North Sumatra because it does not affect economic growth, exports, and financial development and vice versa, (ii) the causality relationship between economic growth and exports is one way in the pattern of a growth-led export hypothesis (GLEH), and (iii) the causality relationship between financial development and economic growth follows the finance-led growth /supply-leading hypothesis. These findings suggest that the local governments should pay more attention to financial development's crucial role by facilitating the financial sector to expand the banking network and support rural credit banks.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88828436","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: 1
"Black Hole" Debt Restructuring and Banking Measures Strengthening Performance and Role of Intermediation: Islamic and Commercial Bank In Indonesian “黑洞”债务重组和银行措施加强中介的绩效和作用:印度尼西亚的伊斯兰和商业银行
Pub Date : 2021-02-28 DOI: 10.33019/IJBE.V5I1.314
M. Fasa, Loni Hendri, S. Suharto
This research aims to find credit restructuring "black hole," then draw some steps banks should do to strengthen its performance and its role as financial intermediary in COVID-19 condition. The descriptive-critical analysis is used in this paper. The analysis began by presenting data on credit restructuring, its forms used by national banks, and credit restructuring policy issued by OJK to anticipate negative impact of COVID-19 on banking activities. Analysis continued to application of the policy to find credit restructuring "black hole" on banks' performance and its intermediary financial role. Based on the analysis, some steps are recommended to followed by banks to strengthen its performance and intermediary financial role. This research found some credit restructuring "black hole." First, credit restructuring needs high capital and liquidity so that the banks which have low capital will be in trouble and will affect financial system nationally. Second, credit restructuring needs some sorting process, which will exclude unpotential debitur. Third, uncertainty of recovery process of debitur as impact of COVID-19. Forth, how long banks could use credit restructuring while maintaining its performance and intermediary financial role. Hence, credit restructuring would not be enough for banks to play its role in supporting debitur, maintain its business, strengthen its performance and intermediary financial role, and positively play role for economic growth and society. This research suggests five concrete steps banks could use to strengthen its performance and financial intermediary role.    
本研究旨在寻找信贷重组的“黑洞”,并提出在新冠肺炎疫情下银行应采取的措施,以加强银行的绩效和金融中介作用。本文采用了描述性关键分析方法。分析首先介绍了有关信贷重组的数据、国家银行使用的信贷重组形式以及OJK为预测COVID-19对银行活动的负面影响而发布的信贷重组政策。继续分析信贷重组政策的应用,寻找信贷重组“黑洞”对银行业绩及其中介金融作用的影响。在此基础上,提出了加强银行绩效和中介金融作用的建议。本研究发现了一些信贷重组的“黑洞”。首先,信贷重组需要高资本和高流动性,低资本的银行将陷入困境,并影响全国金融体系。其次,信贷重组需要一些分类过程,这将排除潜在的债务。第三,受新冠疫情影响,欠账恢复过程的不确定性。第四,银行在保持其业绩和中介金融角色的同时,可以利用信贷重组的时间有多长。因此,信贷重组不足以使银行发挥其支撑债务的作用,维持其业务,增强其绩效和中介金融作用,为经济增长和社会发挥积极作用。本研究提出了银行可以采取的五个具体步骤,以加强其绩效和金融中介作用。
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引用次数: 3
Islamic Bank Performance (Maqasid Sharia Approach) 伊斯兰银行业绩(Maqasid Sharia Approach)
Pub Date : 2020-11-16 DOI: 10.33019/IJBE.V4I3.327
Inten Meutia, Shelly Febriana, Eka Meirawati
This study aims to analyze the performance of Islamic banks in Indonesia from the perspective of Maqasid Sharia. For this reason, this study uses two approaches, namely Maqasid Based Performance Evaluation Model (MPEM) and Performance Measurement based on Islamic Maqasid (PMMS). The use of these two approaches is to determine which approach is more appropriate for measuring the performance of Islamic banks. This research is a comparative study that will use a content analysis approach in exploring and analyzing Islamic bank performance data derived from annual reports. To identify bank performance, this study uses data sourced from the annual reports of 9 Islamic Commercial Banks in Indonesia for the period 2016 to 2019. A total of 36 annual reports analyzed in this study. The comparative analysis shows that performance measurement using the MPEM method resulted in higher performance outcomes than the PMMS method. This result proved significant at the five percent  level.
本研究旨在从伊斯兰教法的角度分析印尼伊斯兰银行的绩效。为此,本研究采用两种方法,即基于Maqasid的绩效评估模型(MPEM)和基于伊斯兰Maqasid的绩效测量(PMMS)。使用这两种方法是为了确定哪种方法更适合衡量伊斯兰银行的业绩。本研究是一项比较研究,将使用内容分析方法来探索和分析来自年度报告的伊斯兰银行绩效数据。为了确定银行绩效,本研究使用了来自印度尼西亚9家伊斯兰商业银行2016年至2019年年度报告的数据。本研究共分析了36份年报。对比分析表明,使用MPEM方法进行绩效评估比使用PMMS方法获得更高的绩效结果。这个结果在5%的水平上被证明是显著的。
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引用次数: 1
Employee Job Satisfaction in JHL Solitaire Gading Serpong JHL接龙公司员工工作满意度研究
Pub Date : 2020-10-22 DOI: 10.33019/IJBE.V4I3.281
R. Fitriana, Deivy Zulyanti Nasution, Kemal Akbar
JHL Solitaire Gading Serpong is a hotel that carries an iconic, majestic and spectacular concept. This hotel is the first five-starred hotel in Banten by providing various luxurious facilities and equipment that makes it famous as “Jewel of The City”. This research aims to reveal the Influence of Human Resource Management on Employee Job Satisfaction in JHL Solitaire Gading Serpong. Data in this quantitative research gathered using questionnaire given to 100 employees of the hotel and then processed by SPSS 23. The result shows that the mean of human resource management in JHL Solitaire Gading Serpong is 4.65 stating the excellent human resource management already exists in JHL Solitaire, meanwhile the mean for the variable of employee job satisfaction in JHL Solitaire Gading Serpong is 4.65 stating very high of employee job satisfaction in JHL Solitaire. The influence of human resource management on employee job satisfaction in JHL Solitaire Gading Serpong is 98.21%, and the other 1.79% is influenced by other factors that are not involved in this study.
嘉定雪蓬JHL Solitaire酒店是一家具有标志性,宏伟和壮观概念的酒店。该酒店是万丹第一家五星级酒店,提供各种豪华设施和设备,使其享有“城市宝石”的美誉。本研究旨在揭示人力资源管理对JHL接龙公司员工工作满意度的影响。本定量研究的数据是通过对酒店100名员工的问卷调查收集的,然后用SPSS 23进行处理。结果表明,金辉接龙人力资源管理的均值为4.65,说明金辉接龙已经拥有优秀的人力资源管理;金辉接龙员工工作满意度变量均值为4.65,说明金辉接龙员工工作满意度非常高。JHL Solitaire Gading Serpong人力资源管理对员工工作满意度的影响为98.21%,其余1.79%受其他因素影响,本研究未涉及。
{"title":"Employee Job Satisfaction in JHL Solitaire Gading Serpong","authors":"R. Fitriana, Deivy Zulyanti Nasution, Kemal Akbar","doi":"10.33019/IJBE.V4I3.281","DOIUrl":"https://doi.org/10.33019/IJBE.V4I3.281","url":null,"abstract":"JHL Solitaire Gading Serpong is a hotel that carries an iconic, majestic and spectacular concept. This hotel is the first five-starred hotel in Banten by providing various luxurious facilities and equipment that makes it famous as “Jewel of The City”. This research aims to reveal the Influence of Human Resource Management on Employee Job Satisfaction in JHL Solitaire Gading Serpong. Data in this quantitative research gathered using questionnaire given to 100 employees of the hotel and then processed by SPSS 23. The result shows that the mean of human resource management in JHL Solitaire Gading Serpong is 4.65 stating the excellent human resource management already exists in JHL Solitaire, meanwhile the mean for the variable of employee job satisfaction in JHL Solitaire Gading Serpong is 4.65 stating very high of employee job satisfaction in JHL Solitaire. The influence of human resource management on employee job satisfaction in JHL Solitaire Gading Serpong is 98.21%, and the other 1.79% is influenced by other factors that are not involved in this study.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78358726","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: 1
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Integrated Journal of Business and Economics
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