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Factors Influencing the Low Demand for Salam Financing Contracts in Indonesia – Concept Paper 影响印尼萨拉姆融资合同低需求的因素-概念文件
Pub Date : 2023-04-22 DOI: 10.5430/afr.v12n2p17
Mohamad Shahril Isahak, Nor Firza Alia Nor Azman, Anis Farhana Zaini, Nur Sabrina Shaari, Emylia Elvis, Mohammad Ishaque Husain
Salam financing is significant in the agricultural sector, especially for seasonal food crops. It has many benefits for the community, particularly for poor farmers, and it is appropriate in the agriculture sector. This paper aims to discuss the factors influencing the low demand for Salam financing contracts that are impactful to either buyer, the bank, or the seller, the farmer. This study adopts a qualitative approach, which includes reviews and analysis of secondary data in relevant literature and documents relating to Salam financing contracts in the Indonesian banking industry. The significant findings of this study are the identification of human resources in Islamic banks that should be improved in terms of their knowledge of Islamic banking products. It is crucial also to know how to innovate for a sustainable and implementable product. In order to address the challenges in Salam financing, it is proposed to reduce internal and external issues with Salam financing. This study adds new knowledge to the existing literature by optimizing the Salam contract in Islamic banking to overcome capital problems in the farming sector and collaborating with agricultural insurance to cover capital costs that farmers cannot pay when crop failure occurs. This study will recommend the methods to overcome the problems stated faced by Islamic banking, including using fintech to counter the issues.
Salam融资在农业部门非常重要,尤其是季节性粮食作物。它对社区有许多好处,特别是对贫穷的农民,它适用于农业部门。本文旨在讨论影响萨拉姆融资合同低需求的因素,这些因素对买方(银行)或卖方(农民)都有影响。本研究采用定性方法,其中包括审查和分析有关印尼银行业萨拉姆融资合同的相关文献和文件中的二手数据。本研究的重要发现是伊斯兰银行人力资源的识别,应该在他们对伊斯兰银行产品的了解方面得到改善。了解如何为可持续和可实施的产品进行创新也至关重要。为了解决Salam融资方面的挑战,建议减少Salam融资的内部和外部问题。本研究通过优化伊斯兰银行的萨拉姆合同来克服农业部门的资本问题,并与农业保险合作来支付农民在作物歉收时无法支付的资本成本,为现有文献增加了新的知识。本研究将推荐克服伊斯兰银行所面临的问题的方法,包括使用金融科技来解决这些问题。
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引用次数: 0
The Whence and Whither of Interpretive Management Accounting Research: A Structured Literature Review 解释性管理会计研究的来由与去向:结构化文献综述
Pub Date : 2023-04-20 DOI: 10.5430/afr.v12n2p1
A. Jamaluddin, Rabiaini Ab Rahman, Nor Hafizah Abdul Rahman
This paper analyses and synthesizes the interpretive management accounting research (IMAR) literature to understand how the field has developed and identify areas for future research. A structured literature review methodology was adopted to analyse the top 100 IMAR literatures based on citation per year and citation index as of July 2022. The findings of the study suggest that it is important to understand the practical implementation of management accounting at an organizational level. Performative research can provide valuable insights into the application of management accounting in specific contexts. The authors recommend adopting a critical localist approach to explore both emic and etic insights and conducting comparative studies through international collaboration. The lack of evidence regarding the use of management accounting in the public sector and the possibilities of management control systems in a changing environment present research gaps and opportunities. Finally, the authors call for innovation in research methodologies, with an increased emphasis on the role of theorizing in the IMAR domain. The significance of this research lies in providing a systematic analysis of literature to explore a developing area of study and assess the current state-of-the-art in the field of IMAR.
本文分析和综合了解释性管理会计研究(IMAR)文献,以了解该领域是如何发展的,并确定了未来研究的领域。采用结构化文献综述方法,对截至2022年7月的IMAR年度引文数和引文指数前100名文献进行分析。研究结果表明,了解管理会计在组织层面的实际实施是很重要的。绩效研究可以为管理会计在特定环境中的应用提供有价值的见解。作者建议采用批判性的地方主义方法来探索主体性和客体性的见解,并通过国际合作进行比较研究。缺乏关于在公共部门使用管理会计和管理控制系统在不断变化的环境中的可能性的证据,造成了研究的差距和机会。最后,作者呼吁在研究方法上进行创新,更加强调理论在IMAR领域的作用。本研究的意义在于提供系统的文献分析,以探索一个发展中的研究领域,并评估当前IMAR领域的最新进展。
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引用次数: 0
The effect of audit quality and capital intensity ratio on earning management in sharia listed companies 审计质量和资本密集度对伊斯兰上市公司盈余管理的影响
Pub Date : 2023-03-31 DOI: 10.21580/jiafr.2023.5.1.13744
S. Aisyah, M. Firman, Rianti Pratiwi
Purpose - This study aims to determine the effect of audit quality and capital intensity ratio on earnings management in companies listed on the Indonesia Sharia Stock Index in 2017-2020.Method - This study is quantitative research using secondary data obtained from the summary of audited financial statements. Data sampling was selected by purposive sampling method based on certain criteria. The analysis technique used is multiple linear regression.Result - The results show that the size of the public accounting firm has a negative effect on earnings management; it is more credibility consideration. The audit tenure has a positive effect on earnings management. It creates an emotional connection that is reluctance to disclose misappropriation. The auditor industry specialization has a negative effect on earnings management; it is more in-depth various accounting policies to find earnings management. The capital intensity ratio does not affect earning management; it is business and finance consideration. Accounting policies in depreciation is carry out when management has decided to invest in fixed assets.Implication - Sharia companies should pay attention to audit quality and capital intensity ratios in relation to earnings management.Originality - This is a study to test the existence of earnings management in Sharia companies in terms of audit quality and capital intensity ratio factors.
目的-本研究旨在确定2017-2020年印度尼西亚Sharia股票指数上市公司的审计质量和资本密集率对盈余管理的影响。方法-本研究是使用经审计财务报表摘要中的二次数据进行的定量研究。数据采样是根据一定的标准采用有目的的采样方法进行选择的。所使用的分析技术是多元线性回归。结果——研究结果表明,会计师事务所规模对盈余管理具有负向影响;这是对可信度的更多考虑。审计任期对盈余管理具有积极影响。它创造了一种不愿透露挪用行为的情感联系。审计师行业专业化对盈余管理有负面影响;更深入的是各种会计政策对盈余管理的探索。资本密集度不影响盈余管理;这是商业和金融方面的考虑。折旧会计政策是在管理层决定投资于固定资产时执行的。含义-Sharia公司应注意与盈余管理相关的审计质量和资本密集率。独创性——这是一项从审计质量和资本强度比因素方面测试Sharia公司盈余管理存在性的研究。
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引用次数: 0
The financial performance of Islamic boarding school in the domain of social networking, trust, and morality of financial accountability 伊斯兰寄宿学校在社交网络、信任和财务责任道德方面的财务表现
Pub Date : 2023-03-31 DOI: 10.21580/jiafr.2023.5.1.16549
S. Hartono, Riska Wijayanti, Vella Rizki Sekarsari
Purpose - The purpose of this study was to examine the effect of social capital and Morality of Financial Accountability (MoFA) on the financial performance of modern Islamic boarding schools.Method - The population of this research is Islamic boarding schools in Central Java with 40 samples. Measurements were made using a questionnaire with indicators contained in the variables of social networks, trust, MoFA, and financial performance. Data processing was carried out using WarpPLS software with small sample .Result - The results of this study are social network and trust variables have a significant and positive effect on financial performance with an influence value of 23% and 33% respectively. Meanwhile, if it is moderated by spiritual capital, it has an influence on the relationship between social network variables and trust on financial performance, respectively 28% and 21%. Thus spiritual capital will strengthen the relationship between social networks and trust.Implication - The relationship between MoFA in social capital can strengthen the financial performance of Islamic boarding schools due to additional information about plans to use donated funds for good.Originality - MoFA is the development of additional information on the basis of compilation on the legality of kindness, disclosure of consistent reports, honesty in transactions.
目的-本研究的目的是检验社会资本和财务责任道德(MoFA)对现代伊斯兰寄宿学校财务绩效的影响。方法:本研究的人口为中爪哇的伊斯兰寄宿学校,共40个样本。测量采用问卷调查的指标包含在社会网络,信任,外交部和财务绩效的变量。使用WarpPLS软件进行小样本数据处理。结果-本研究的结果是社会网络和信任变量对财务绩效有显著的正向影响,影响值分别为23%和33%。同时,如果受到精神资本的调节,它对社会网络变量和信任对财务绩效的关系有影响,分别为28%和21%。因此,精神资本将加强社会网络与信任之间的关系。▽意义=外交部与社会资本之间的关系,可以使伊斯兰寄宿学校的财务业绩得到改善。因为,可以进一步了解捐赠资金的使用计划。原创性——商务部是在编制补充信息的基础上,对善意的合法性、报告的一致性披露、交易的诚实性进行发展。
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引用次数: 0
Does fintech threaten Islamic banking performance in Indonesia? 金融科技会威胁印尼伊斯兰银行的表现吗?
Pub Date : 2023-03-31 DOI: 10.21580/jiafr.2023.5.1.13745
Fatimah Ath Thahirah, R. A. Kasri
Purpose - This study aims to examine the impact of P2P Lending on both conventional and Islamic banking performance in Indonesia.Method - It uses a panel data regression method with a random effect model, with a sample of 63 conventional banks and 12 Islamic banks in Indonesia during the 2016-2020 period. The dependent variable is ROA, while the independent variable is the number of P2P Lending companies.Result - The study found that Fintech P2P Lending does not affect the conventional banks’ performance and has a minimal effect on the aggregate banks' performance in Indonesia. However, interestingly, Fintech has a significant positive impact on the Indonesian Islamic banks’ performance. The result is consistent when GMM is used in the robustness model.Implication - The findings indicate the importance of supporting the development of Fintech, especially Sharia P2P Lending, and collaboration between Fintech and banks to optimize the performance of Indonesia’s financial sector.Originality - This research is amongst a few studies that examine the relationship between Fintech and banking performance, particularly Islamic banking performance in Indonesia.
目的-本研究旨在研究P2P借贷对印尼传统银行和伊斯兰银行绩效的影响。方法-使用随机效应模型的面板数据回归方法,以2016-2020年期间印度尼西亚63家传统银行和12家伊斯兰银行为样本。因变量为ROA,自变量为P2P网贷公司数量。结果-研究发现,金融科技P2P借贷不会影响印尼传统银行的绩效,对银行总体绩效的影响也很小。然而,有趣的是,金融科技对印尼伊斯兰银行的业绩产生了显著的积极影响。在鲁棒性模型中使用GMM时,结果是一致的。启示-研究结果表明了支持金融科技发展的重要性,特别是伊斯兰教法的P2P借贷,以及金融科技与银行之间的合作,以优化印尼金融部门的绩效。原创性-本研究是少数研究金融科技与银行绩效之间关系的研究之一,特别是印度尼西亚的伊斯兰银行绩效。
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引用次数: 0
Can social media visibility affect institutional ownership and trading consensus on sharia stocks? 社交媒体的知名度会影响机构所有权和伊斯兰教法股票交易共识吗?
Pub Date : 2023-03-31 DOI: 10.21580/jiafr.2023.5.1.14874
Ahmad Hafiyyan Shibghatalloh, Sugeng Wahyudi, Noni Setyorini, Abdulhamid Ali Abukil
Purpose - This study aims to examine the effect of Instagram users’ responses to corporate Instagram post (Likes and Comments) toward trading consensus and institutional ownership of sharia stocks in Indonesia.Method - This study used purposive sampling technique. The number of samples in this study were 158 companies registered in ISSI (Indonesia Sharia Stock Index) and having an active Instagram account. Data processing using SPSS.26 with Ordinary Least Square (OLS).Result - The results showed that Instagram users’ responses increased the institutional investor and individual investor in sharia stock. The interpretation for this findings that such Instagram activities increase the visibility of the company across a more diverse group of investors. This increase visibility makes information more accessible to individual and institutional investors, so that they are attracted to invest more in sharia stock.Implication - Sharia issuer companies should also use social media to provide valid information to potential investors. So that it can be one of the foundations of investors in choosing Islamic stocks.Originality - This research is the first study that used social media to measure sharia stock ownership.
目的-本研究旨在检验Instagram用户对企业Instagram帖子(点赞和评论)的反应对印尼伊斯兰教法股票交易共识和机构所有权的影响。方法-本研究使用了有目的的抽样技术。本研究中的样本数量为158家在ISSI(印度尼西亚伊斯兰股票指数)注册并拥有活跃Instagram账户的公司。使用SPSS.26和普通最小二乘法(OLS)进行数据处理。结果-结果显示,Instagram用户的反应增加了伊斯兰教法股票的机构投资者和个人投资者。对这一发现的解释是,此类Instagram活动提高了公司在更多元化的投资者群体中的知名度。这种可见性的提高使个人和机构投资者更容易获得信息,从而吸引他们更多地投资伊斯兰教法股票。含义-Sharia发行公司还应使用社交媒体向潜在投资者提供有效信息。因此,它可以成为投资者选择伊斯兰股票的基础之一。独创性——这项研究是第一项利用社交媒体来衡量伊斯兰教法股票所有权的研究。
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引用次数: 0
Green economy: Islamic social reporting for companies 绿色经济:公司的伊斯兰社会报告
Pub Date : 2023-03-31 DOI: 10.21580/jiafr.2023.5.1.14525
Tri Wahyudi, Nur Sabrina, Camka Ayu Pratiwi
Purpose - The purpose of this study is to examine the impact of Islamic social reporting on firm value.Method - This research uses quantitative methods. The sample in this study is 13 sharia companies registered in the Jakarta Islamic Index for 2016-2020. Data analysis using multiple linear regression. Islamic social reporting as an independent variable, while the firm value is measured using Tobin's Q as the dependent variable, and firm size as a control variable.Result - The empirical results in this study found that Islamic social reporting has a positive and significant effect on firm value.Implication - Sharia companies listed in the Jakarta Islamic Index are expected to focus on Islamic principles in carrying out activities including in social aspects to increase company value as part of the company's strategy.Originality - This study combines the ISR disclosure index from several previous researchers to measure ISR disclosure in Islamic companies.
目的-本研究的目的是检验伊斯兰社会报告对公司价值的影响。研究方法:本研究采用定量方法。本研究的样本是2016-2020年在雅加达伊斯兰指数注册的13家伊斯兰教公司。数据分析采用多元线性回归。以伊斯兰社会报告为自变量,而企业价值以托宾Q为因变量,企业规模为控制变量。结果——本研究的实证结果发现,伊斯兰社会报告对企业价值具有显著的正向影响。含义-在雅加达伊斯兰指数中上市的伊斯兰教公司预计将在开展活动时关注伊斯兰教原则,包括社会方面,以增加公司价值,作为公司战略的一部分。原创性——本研究结合了先前几位研究人员的ISR披露指数来衡量伊斯兰公司的ISR披露。
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引用次数: 0
Investigate accounting practices by binte biluhuta sellers 调查binte biluhuta卖家的会计实践
Pub Date : 2023-03-31 DOI: 10.21580/jiafr.2023.5.1.15048
M. Thalib, Vindi Paputungan, Widy Pratiwi Monantun, Ulvarien Ismail, Fatmawaty Damiti, Faisal Abdullah
Purpose - This study aims to investigate simple accounting practices focusing on earning income by binte biluhuta sellers based on the local wisdom values of the Gorontalo people.Method - This study uses an Islamic paradigm with an Islamic ethnomethodology approach. Futher, the study uses the qualitative approach through observation and interview, In addition, there are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy.Result - The results of the study showed that sellers earned higher income during the holy month of Ramadan most of the time except pandemic (covid-19) and rainy season. Accounting for this income is conditional on the value of patience (sabari) and gratitude (mosukuru) to obtain blessed sustenance from Allah (The Almighty God).Implication - The results of this study presented the concept of income accounting by binte biluhuta sellers with local wisdom and Islamic religiosity values.Originality - This accounting study is the first to raise accounting practices by binte biluhuta sellers that are conditional on the local cultural and religious values of the Gorontalo people.
目的——本研究旨在调查基于戈隆塔洛人当地智慧价值观的binte biluhuta卖家赚取收入的简单会计实践。方法——本研究采用伊斯兰范式和伊斯兰民族方法论方法。此外,本研究采用了定性的方法,通过观察和访谈。此外,还有五个数据分析阶段:慈善、知识、信仰、启示信息和礼貌。结果-研究结果显示,除疫情(新冠肺炎)和雨季外,卖家在斋月期间的大部分时间收入都较高。这种收入的核算是以耐心(sabari)和感激(mosukuru)的价值为条件的,以从安拉(全能的上帝)那里获得幸福的食物。含义-本研究的结果提出了binte biluhuta卖家的收入核算概念,该概念具有当地智慧和伊斯兰宗教价值。独创性-这项会计研究首次提出了binte biluhuta卖家的会计实践,这些实践以戈隆塔洛人的当地文化和宗教价值观为条件。
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引用次数: 0
The resilience of Islamic banking efficiency in the face of the Covid-19 epidemic 面对新冠肺炎疫情,伊斯兰银行效率的恢复力
Pub Date : 2023-03-31 DOI: 10.21580/jiafr.2023.5.1.13341
Faizul Mubarok, D. Nugraha, M. A. Al Arif
Purpose - Since 2020, the COVID-19 pandemic has harmed the Efficiency Islamic banking industry. This study examines the effects of the COVID-19 pandemic on 33 Islamic stock-traded banks in Asia.Method - This study includes public financial statements and stock prices of Islamic banks in Asia. This study compares peer-to-peer of how the Covid-19 pandemic affect 33 Islamic financial institutions in 2019 and 2020. A dummy-covid separated pre-pandemic and post-pandemic periods and bank efficiency was a dependent variable. Least-squares panel data regression, fixed-effects, and random-effects models determine model parameters.Result - This panel regression analysis shows that Islamic banking's usefulness changed after the Covid-19 pandemic. Islamic financial institutions performed better than usual during the pandemic. The analysis results show this clearly.Implication - Islamic banking appears relatively unaffected by the current economic downturn. The Islamic banking sector, which differs from its conventional counterpart in that it is based on the principle of profit sharing, will fare better during economic contractions, according to these findings.Originality - This is the first study to use a cross-country sample of Islamic banks in Asia to analyze the efficiency of Islamic banking during COVID-19.
目的-自2020年以来,新冠肺炎疫情损害了伊斯兰银行业的效率。本研究考察了新冠肺炎疫情对亚洲33家伊斯兰股票交易银行的影响。方法——本研究包括亚洲伊斯兰银行的公开财务报表和股价。这项研究比较了2019年和2020年新冠肺炎疫情对33家伊斯兰金融机构的影响。假冠状病毒将大流行前和大流行后的时期分开,银行效率是一个因变量。最小二乘面板数据回归、固定效应和随机效应模型确定了模型参数。结果-该面板回归分析显示,新冠肺炎大流行后,伊斯兰银行业的有用性发生了变化。伊斯兰金融机构在疫情期间表现好于往常。分析结果清楚地表明了这一点。含义-伊斯兰银行业似乎相对未受当前经济衰退的影响。根据这些发现,伊斯兰银行业与传统银行业的不同之处在于,它基于利润分享原则,在经济收缩期间会表现得更好。原创-这是第一项使用亚洲伊斯兰银行跨国样本分析新冠肺炎期间伊斯兰银行效率的研究。
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引用次数: 0
Determinants of taxpayer compliance in Islamic micro small medium enterprises 伊斯兰微型中小企业纳税人合规性的决定因素
Pub Date : 2023-02-16 DOI: 10.21580/jiafr.2022.4.2.13290
Wiwik Tiswiyanti, Nela Safelia, Wirmie Eka Putra, Fredy Olimsar
Purpose - This study aims to determine the effect of understanding the tax payment mechanism and tax sanctions on taxpayer compliance and the impact of understanding the tax payment mechanism on taxpayers with tax sanctions as a mediating variable in Islamic Micro Small and Medium Enterprises (MSMEs) in Batanghari Jambi Province.Method - This research is a quantitative descriptive study using primary data and a Likert scale. The population in the survey was 1,236 Islamic MSMEs. Using purposive sampling, 56 samples met the criteria, and 46 samples could be processed and used with the SEM Wrap-PLS 0.7 analysis tool.Result - The results of the study found, in a direct relationship, understanding the tax payments mechanism and tax sanctions can have a positive influence on taxpayer compliance. Mediation is partial (part mediation), meaning that the predictor, a variable understanding of the tax payment mechanism, can affect taxpayer compliance without going through the tax sanctions variable.Implication - The implications of the results of the study found that the taxpayer’s understanding of the tax payment mechanism and tax sanctions can have a positive influence on taxpayer compliance. The government as a tax apparatus can improve and carry out its functions properly, providing guidance, service, and supervision of taxpayers, so that taxpayer compliance can continue to be improved.Originality - This study uses tax sanctions as a mediating variable. As far as researchers know, it has never existed in previous studies, and the study results found that the mediation that occurred was partial.
目的-本研究旨在确定了解纳税机制和税收制裁对纳税人合规性的影响,以及了解纳税机制对纳税人的影响,以税收制裁为中介变量在巴丹哈里占比省的伊斯兰微型中小企业(MSMEs)中。方法:本研究采用原始数据和李克特量表进行定量描述性研究。调查对象为1236家伊斯兰中小微企业。通过目的取样,56个样品符合标准,46个样品可以用SEM Wrap-PLS 0.7分析工具进行处理和使用。结果-研究结果发现,在直接关系中,了解纳税机制和税收制裁可以对纳税人的合规性产生积极影响。调解是局部的(部分调解),这意味着预测器(对纳税机制的可变理解)可以在不经过税收制裁变量的情况下影响纳税人的合规性。启示-研究结果的启示发现,纳税人对纳税机制和税收制裁的理解可以对纳税人的合规产生积极影响。完善和履行好政府税务机关职能,做好对纳税人的指导、服务和监督工作,不断提高纳税人的合规性。原创性-本研究使用税收制裁作为中介变量。据研究人员所知,这在以往的研究中从未存在过,研究结果发现,发生的中介作用是局部的。
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引用次数: 0
期刊
Journal of Islamic Accounting and Finance Research
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