The aim of this research is to analyze the effect of foreign loans, interest rate, and export for the foreign exchange reserves in Indonesia during 2002-2016. This research used secondary data which tends the time-series published by Bank Indonesia, The Ministry of Trade Republic of Indonesia, Central Agency on Statistics Indonesia in the year of 2002-2016. The result of the regression by using ordinary least squares (OLS) method showed that the foreign loans and export take effect positively to the foreign exchange reserves. It indicates that the increase of foreign loans and export could affect the foreign exchange reserves in Indonesia during 2002-2016. Otherwise, the interest rate could not affect the foreign exchange reserves in Indonesia during 2002-2016.
{"title":"EFFECTS OF FOREIGN LOANS, INTEREST RATE, AND EXPORT FOR THE FOREIGN EXCHANGE RESERVES IN INDONESIA 2002-2016","authors":"A. Anwar, B. Djamal, S. U. Nurbayani","doi":"10.26487/hebr.v3i2.1942","DOIUrl":"https://doi.org/10.26487/hebr.v3i2.1942","url":null,"abstract":"The aim of this research is to analyze the effect of foreign loans, interest rate, and export for the foreign exchange reserves in Indonesia during 2002-2016. This research used secondary data which tends the time-series published by Bank Indonesia, The Ministry of Trade Republic of Indonesia, Central Agency on Statistics Indonesia in the year of 2002-2016. The result of the regression by using ordinary least squares (OLS) method showed that the foreign loans and export take effect positively to the foreign exchange reserves. It indicates that the increase of foreign loans and export could affect the foreign exchange reserves in Indonesia during 2002-2016. Otherwise, the interest rate could not affect the foreign exchange reserves in Indonesia during 2002-2016.","PeriodicalId":350861,"journal":{"name":"Hasanuddin Economics and Business Review","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133706601","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 examined the implementation of the Dual Pathway Creativity Model (DPCM) as a function of cognitive flexibility and cognitive persistence in employees working at companies engaged in the tourism sector in West Sumatra. Dual Pathway Creativity Model (DPCM) suggests a more comprehensive theory about employee creativity. DPCM argues that a flexible and pleasant environment can encourage flexibility and creativity. However, problems and a less flexible environment might also encourage creativity, but through a different process compared to a flexible environment. This research used a purposive sampling technique with 96 respondents, consisting of employees working in the tourism sector. The results showed that cognitive flexibility had a positive effect on employee creativity in the tourism sector in West Sumatra, while cognitive persistence had a negative effect on employee creativity in the tourism sector in West Sumatra.
{"title":"THE IMPLEMENTATION OF DUAL PATHWAY CREATIVITY MODEL IN TOURISM SECTOR IN WEST SUMATRA","authors":"Mega Asri Zona, Arif Adrian","doi":"10.26487/hebr.v3i2.1993","DOIUrl":"https://doi.org/10.26487/hebr.v3i2.1993","url":null,"abstract":"This research examined the implementation of the Dual Pathway Creativity Model (DPCM) as a function of cognitive flexibility and cognitive persistence in employees working at companies engaged in the tourism sector in West Sumatra. Dual Pathway Creativity Model (DPCM) suggests a more comprehensive theory about employee creativity. DPCM argues that a flexible and pleasant environment can encourage flexibility and creativity. However, problems and a less flexible environment might also encourage creativity, but through a different process compared to a flexible environment. This research used a purposive sampling technique with 96 respondents, consisting of employees working in the tourism sector. The results showed that cognitive flexibility had a positive effect on employee creativity in the tourism sector in West Sumatra, while cognitive persistence had a negative effect on employee creativity in the tourism sector in West Sumatra.","PeriodicalId":350861,"journal":{"name":"Hasanuddin Economics and Business Review","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115306617","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 study aims to determine the factors underlying women with high school education levels up to Bachelor, for entrepreneurship in the informal sector. Answer the research problem; the data were collected through 22 informants and then analyzed using a qualitative phenomenological approach. The results showed that six factors were underlying the decision of women to become entrepreneurs in the informal sector, which consisted of leisure time factors, Socio-cultural factors, Marriage factors, Ease factors, Capital Factors, and Economic Factors.
{"title":"WOMEN'S DECISIONS TO BE AN ENTREPRENEURSHIP IN THE INFORMAL SECTOR IN MAKASSAR","authors":"Kasnaeny Karim, Hadira Thumaninah Jibril","doi":"10.26487/hebr.v3i2.2028","DOIUrl":"https://doi.org/10.26487/hebr.v3i2.2028","url":null,"abstract":"This study aims to determine the factors underlying women with high school education levels up to Bachelor, for entrepreneurship in the informal sector. Answer the research problem; the data were collected through 22 informants and then analyzed using a qualitative phenomenological approach. The results showed that six factors were underlying the decision of women to become entrepreneurs in the informal sector, which consisted of leisure time factors, Socio-cultural factors, Marriage factors, Ease factors, Capital Factors, and Economic Factors.","PeriodicalId":350861,"journal":{"name":"Hasanuddin Economics and Business Review","volume":"179 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116300218","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}
Organizational ethics plays an important role in shaping a good climate for all members of the organization. The ethical issues concerning to social problem, protection of the rights of employees, public society (social responsibility) and also consumers. The application of ethics in organization raises the employee job satisfaction (seeorganizational justice theory and cognitive dissonance theory). This study was analyzed using multiple regression method by taking the object of research on 350 SME businesses in three regencies, East Luwu, Bone and Tana Toraja in South Sulawesi. This study was focused in three forms, namely egoistic ethical climate, benevolent, and principled ethical climate. The results of the study show that organizational climate is like egoistic ethics climate and benevolence ethical climate the organization does not show positive results on employee job satisfaction. However, the coefficient of egoistic climate has negative influence to job satisfaction. Whereas principled ethical climate shows a positive and significant influence on employee job satisfaction.
{"title":"CLIMATE OF ORGANIZATIONAL ETHICS TO BUSINESS SATISFACTION (STUDY OF SME IN SOUTH SULAWESI)","authors":"M. Taba, Muhammad Ismail, M. Sobarsyah, Tasrim","doi":"10.2991/icame-18.2019.5","DOIUrl":"https://doi.org/10.2991/icame-18.2019.5","url":null,"abstract":"Organizational ethics plays an important role in shaping a good climate for all members of the organization. The ethical issues concerning to social problem, protection of the rights of employees, public society (social responsibility) and also consumers. The application of ethics in organization raises the employee job satisfaction (seeorganizational justice theory and cognitive dissonance theory). This study was analyzed using multiple regression method by taking the object of research on 350 SME businesses in three regencies, East Luwu, Bone and Tana Toraja in South Sulawesi. This study was focused in three forms, namely egoistic ethical climate, benevolent, and principled ethical climate. The results of the study show that organizational climate is like egoistic ethics climate and benevolence ethical climate the organization does not show positive results on employee job satisfaction. However, the coefficient of egoistic climate has negative influence to job satisfaction. Whereas principled ethical climate shows a positive and significant influence on employee job satisfaction.","PeriodicalId":350861,"journal":{"name":"Hasanuddin Economics and Business Review","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132612066","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}
The purpose of this study was to analyze the mediating role of bank efficiency in the effect of bank size on bank profitability. The research sample is 25 banks that have a minimum core capital of Rp. 5,000,000,000,000 and publish financial statements in full during 2010-2017. The data analysis technique in this study is path analysis (path analysis) with the help of AMOS software (Analysis of Moment Structure). The results of the study found that; 1) bank size has a positive and significant effect on bank efficiency; 2) bank size has a positive and not significant effect on bank profitability; 3) bank efficiency has a positive and significant effect on bank profitability. 4) bank efficiency is able to mediate the effect of bank size on bank profitability.
本研究的目的是分析银行效率在银行规模对银行盈利能力的影响中的中介作用。研究样本是25家银行，其最低核心资本为5,000,000,000,000卢比，并在2010-2017年期间完整发布财务报表。本研究的数据分析技术是路径分析(path analysis)，借助AMOS软件(analysis of Moment Structure)。研究结果发现;(1)银行规模对银行效率有显著的正向影响;2)银行规模对银行盈利能力有正向影响，但不显著;3)银行效率对银行盈利能力有显著的正向影响。4)银行效率能够中介银行规模对银行盈利能力的影响。
{"title":"THE ROLE OF EFFICIENCY MEDIATION IN THE EFFECT OF BANKS SIZE ON BANK PROFITABILITY IN INDONESIA","authors":"A. Ruslan, C. Pahlevi, S. Alam, M. Nohong","doi":"10.26487/HEBR.V3I1.1846","DOIUrl":"https://doi.org/10.26487/HEBR.V3I1.1846","url":null,"abstract":"The purpose of this study was to analyze the mediating role of bank efficiency in the effect of bank size on bank profitability. The research sample is 25 banks that have a minimum core capital of Rp. 5,000,000,000,000 and publish financial statements in full during 2010-2017. The data analysis technique in this study is path analysis (path analysis) with the help of AMOS software (Analysis of Moment Structure). The results of the study found that; 1) bank size has a positive and significant effect on bank efficiency; 2) bank size has a positive and not significant effect on bank profitability; 3) bank efficiency has a positive and significant effect on bank profitability. 4) bank efficiency is able to mediate the effect of bank size on bank profitability.","PeriodicalId":350861,"journal":{"name":"Hasanuddin Economics and Business Review","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125216618","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}
Risk serves as an important aspect that can change the decision making of individuals, especially if it is related to investment decision making. The effects of risk on investment decision making have been extensively discussed in the literature but little of it assessed the dominance of various risk-related factors in investment decision making by individuals. In order to make up for this lack, this research studies the impact of risk avoidance, uncertainty avoidance and perceived risk on the investment intentions of individual investors in Pakistan and relate it to Hofstede’s cultural dimension. The data was collected from individual investors and after screening, a sample of 548 was found useable for further analysis. Using SEM-PLS, it was found that risk avoidance and uncertainty avoidance significantly influence the investment intention of individual investors. On the other hand perceived risk does not influence the investment intentions of individual investors. In the evaluation of dominating factors, it was found that risk avoidance is the most significant and the strongest factor that influences the individual investors’ investment intentions. This paper suggests that investment managers should work on strategies to change the risk avoidance behaviour of investors. Moreover, findings suggest that the cultural aspect is more important, and the level of risk avoidance should be kept in mind while offering stocks in the market. The Security Exchange Commission of Pakistan can prepare risk-adjusted products to enhance the level of intentions among the individual investors in Pakistan.
{"title":"UNCERTAINTY AVOIDANCE, RISK AVOIDANCE AND PERCEIVED RISK: A CULTURAL PERSPECTIVE OF INDIVIDUAL INVESTORS","authors":"I. Arshad, Yusnidah Ibrahim","doi":"10.26487/HEBR.V3I1.1836","DOIUrl":"https://doi.org/10.26487/HEBR.V3I1.1836","url":null,"abstract":"Risk serves as an important aspect that can change the decision making of individuals, especially if it is related to investment decision making. The effects of risk on investment decision making have been extensively discussed in the literature but little of it assessed the dominance of various risk-related factors in investment decision making by individuals. In order to make up for this lack, this research studies the impact of risk avoidance, uncertainty avoidance and perceived risk on the investment intentions of individual investors in Pakistan and relate it to Hofstede’s cultural dimension. The data was collected from individual investors and after screening, a sample of 548 was found useable for further analysis. Using SEM-PLS, it was found that risk avoidance and uncertainty avoidance significantly influence the investment intention of individual investors. On the other hand perceived risk does not influence the investment intentions of individual investors. In the evaluation of dominating factors, it was found that risk avoidance is the most significant and the strongest factor that influences the individual investors’ investment intentions. This paper suggests that investment managers should work on strategies to change the risk avoidance behaviour of investors. Moreover, findings suggest that the cultural aspect is more important, and the level of risk avoidance should be kept in mind while offering stocks in the market. The Security Exchange Commission of Pakistan can prepare risk-adjusted products to enhance the level of intentions among the individual investors in Pakistan.","PeriodicalId":350861,"journal":{"name":"Hasanuddin Economics and Business Review","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114934037","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 study aimed to analyze the use of region’s financial accounting information system to the quality of local government financial reports. The quality of the financial statements include the relevance, reliable, comparable, and understandable. The dependent variable in this study is the quality of local government financial reports, while the independent variable in this study is the region’s financial accounting information system. This research method is qualitative research with this type of approach theoretical studies that the methods used to collect data or resources related to the topics in a study. Data obtained from journals, thesis,books , and various other literature related to the study. The results showed that the use of local financial information systems positive effect on the quality of local government financial reports.
{"title":"ANALYSIS USING REGION’S FINANCIAL ACCOUNTING INFORMATION SYSTEM ON THE QUALITY OF LOCAL GOVERNMENT FINANCE REPORTS","authors":"Zulkfli Fachri, Mediaty Mediaty","doi":"10.26487/HEBR.V3I1.1489","DOIUrl":"https://doi.org/10.26487/HEBR.V3I1.1489","url":null,"abstract":"This study aimed to analyze the use of region’s financial accounting information system to the quality of local government financial reports. The quality of the financial statements include the relevance, reliable, comparable, and understandable. The dependent variable in this study is the quality of local government financial reports, while the independent variable in this study is the region’s financial accounting information system. This research method is qualitative research with this type of approach theoretical studies that the methods used to collect data or resources related to the topics in a study. Data obtained from journals, thesis,books , and various other literature related to the study. The results showed that the use of local financial information systems positive effect on the quality of local government financial reports.","PeriodicalId":350861,"journal":{"name":"Hasanuddin Economics and Business Review","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127816514","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}
Abstract: Competition in the business world in Indonesia in the era of globalization is very strict at the national, regional and international levels. The success of SMEs in Indonesia is inseparable from the role of government and SMEs themselves in an effort to develop SME business activities to achieve competitive advantage. This study aims to analyze the differentiation strategy of Baduy’s woven fabrics as an effort to gain competitive advantage and alternative strategies that can be done to obtain a competitive advantage. Primary data is obtained by questionnaires and interviews with craft makers and local governments through the Department of Industry and Trade / SMI and the SME office. Secondary data is obtained from the Department of Industry and Trade. The technical data analysis used is descriptive quantitative method, through analysis of internal and external factors, SWOT analysis of matrix, space matrix and IE matrix. The results of the analysis using the SWOT matrix are obtained industrial position in an aggressive strategy alternative, by aggressive expansion and promotion. In Internal External Matrix (IE Matrix), results obtained from the position of the Baduy’s weaving industry are in quadrant V (five) with alternative concentration strategies through horizontal integration or stability strategies. SPACE Analysis matrix produces a position in quadrant I (one) with an aggressive strategy alternative. This research model is expected to be an input for the Lebak Regional Government for strategic alternatives in obtaining competitive advantages so that it can help increase the productivity of the Baduy tribe, and be able to contribute or add value in the family even in the regional economy. The research output is a strategy model of competitive advantage in the Baduy’s weaving industry. Keywords: Analysis of external and internal factors, SWOT matrix, Space matrix and IE Matrix, Competitive advantage
{"title":"ANALYSIS OF COMPETITIVE ADVANTAGE STRATEGY OF BADUY’S WOVEN FABRIC INDUSTRY","authors":"S. Suharyati, Nobelson Nobelson","doi":"10.26487/HEBR.V3I1.1843","DOIUrl":"https://doi.org/10.26487/HEBR.V3I1.1843","url":null,"abstract":"Abstract: Competition in the business world in Indonesia in the era of globalization is very strict at the national, regional and international levels. The success of SMEs in Indonesia is inseparable from the role of government and SMEs themselves in an effort to develop SME business activities to achieve competitive advantage. This study aims to analyze the differentiation strategy of Baduy’s woven fabrics as an effort to gain competitive advantage and alternative strategies that can be done to obtain a competitive advantage. Primary data is obtained by questionnaires and interviews with craft makers and local governments through the Department of Industry and Trade / SMI and the SME office. Secondary data is obtained from the Department of Industry and Trade. The technical data analysis used is descriptive quantitative method, through analysis of internal and external factors, SWOT analysis of matrix, space matrix and IE matrix. The results of the analysis using the SWOT matrix are obtained industrial position in an aggressive strategy alternative, by aggressive expansion and promotion. In Internal External Matrix (IE Matrix), results obtained from the position of the Baduy’s weaving industry are in quadrant V (five) with alternative concentration strategies through horizontal integration or stability strategies. SPACE Analysis matrix produces a position in quadrant I (one) with an aggressive strategy alternative. This research model is expected to be an input for the Lebak Regional Government for strategic alternatives in obtaining competitive advantages so that it can help increase the productivity of the Baduy tribe, and be able to contribute or add value in the family even in the regional economy. The research output is a strategy model of competitive advantage in the Baduy’s weaving industry. Keywords: Analysis of external and internal factors, SWOT matrix, Space matrix and IE Matrix, Competitive advantage","PeriodicalId":350861,"journal":{"name":"Hasanuddin Economics and Business Review","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133243283","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}
Islamic accounting considers that accountability is perceived as a unity that can not be separated from one another. It makes a big difference to the basic goals of conventional accounting. Performance measurement is needed to ensure the company's operations in achieving its goals with the result that the need for Islamic governance in zakat institutions which is a good way of strength to run the process of managing an organization. The purpose of this study is to explain about Islamic governance and accountability of Islam in zakat institutions in Indonesia. This research uses qualitative method or conceptual study with descriptive-comparative study-analytical approach. The guidelines used in this study refers to the sharia enterprise theory in the conception of Islamic accountability's understanding as well as the zakat core principles to examine about Islamic governance. The result of this research is the concept of Islamic accountability listed in sharia enterprise theory (hablumminallah, hablumminannas, and hablumminal'alam) can be seen from the presentation of financial statements in accordance with applicable accounting standards, the utilization of technology in financial reporting is by uploading financial statements on the regular website. While the concept of Islamic governance can be done by considering the number of supervisory commissions, the number of professionals in the supervisory commission, and the frequency of meetings with the supervisory commission. Recommendation for the next researcher is to conduct an empirical study on zakat institution related to Islamic accountability and Islamic governance.
伊斯兰会计认为，问责制被视为一个不可分割的整体。这与传统会计的基本目标有很大的不同。绩效衡量是必要的，以确保公司的运作在实现其目标的结果，需要伊斯兰教治理的天课制度，这是一个很好的方式来运行的力量管理一个组织的过程。本研究的目的是解释印度尼西亚天课机构的伊斯兰教治理和伊斯兰教问责制。本研究采用定性研究或概念研究相结合的描述-比较研究-分析方法。本研究使用的指导方针参考了伊斯兰教企业理论对伊斯兰问责制概念的理解以及天课的核心原则来考察伊斯兰教的治理。本研究的结果是伊斯兰教企业理论中列出的伊斯兰问责制概念(hablumminallah, hablumminannas, and hablumminal'alam)可以从按照适用会计准则列报财务报表中看出，技术在财务报告中的运用是通过在正规网站上上传财务报表。而伊斯兰治理的概念可以从监察委员会的数量、监察委员会的专业人员数量、与监察委员会的会议频率等方面进行考虑。建议下一位研究者对天课制度与伊斯兰问责制和伊斯兰治理的关系进行实证研究。
{"title":"ANALYSIS OF ISLAMIC ACCOUNTABILITY AND ISLAMIC GOVERNANCE IN ZAKAT INSTITUTION","authors":"Novendi Arkham Mubtadi","doi":"10.26487/HEBR.V3I1.1544","DOIUrl":"https://doi.org/10.26487/HEBR.V3I1.1544","url":null,"abstract":"Islamic accounting considers that accountability is perceived as a unity that can not be separated from one another. It makes a big difference to the basic goals of conventional accounting. Performance measurement is needed to ensure the company's operations in achieving its goals with the result that the need for Islamic governance in zakat institutions which is a good way of strength to run the process of managing an organization. The purpose of this study is to explain about Islamic governance and accountability of Islam in zakat institutions in Indonesia. This research uses qualitative method or conceptual study with descriptive-comparative study-analytical approach. The guidelines used in this study refers to the sharia enterprise theory in the conception of Islamic accountability's understanding as well as the zakat core principles to examine about Islamic governance. The result of this research is the concept of Islamic accountability listed in sharia enterprise theory (hablumminallah, hablumminannas, and hablumminal'alam) can be seen from the presentation of financial statements in accordance with applicable accounting standards, the utilization of technology in financial reporting is by uploading financial statements on the regular website. While the concept of Islamic governance can be done by considering the number of supervisory commissions, the number of professionals in the supervisory commission, and the frequency of meetings with the supervisory commission. Recommendation for the next researcher is to conduct an empirical study on zakat institution related to Islamic accountability and Islamic governance.","PeriodicalId":350861,"journal":{"name":"Hasanuddin Economics and Business Review","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132155245","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}
The purpose of this study was to find out whether the housing loan financing (mortgage) at Bank Syariah Mandiri Palembang Branch in accordance with murabaha and to know the process of granting mortgage with murabahah scheme in Bank Syariah Mandiri Branch Palembang to prospective recipients of financing. The research method used was descriptive method that was by collecting the data obtained and then interpret and analyze so as to provide information that can be used to solve the problems encountered. The data used were primary data and secondary data. The results of this study indicate mortgage loans at PT. Bank Syariah Mandiri has been in accordance with the murabahah financing agreement and analysis on PSAK No. 102 concerning Murabahah as the basis of consideration of the Conformity of House Ownership Credit at Bank Syariah Mandiri Palembang Branch Office.
本研究的目的是了解曼迪利银行巨港分行的住房贷款融资(抵押贷款)是否符合murabaha，并了解曼迪利银行巨港分行向潜在融资接受者发放murabaha计划抵押贷款的过程。使用的研究方法是描述性方法，即通过收集获得的数据，然后解释和分析，从而提供可用于解决遇到的问题的信息。使用的数据有一手数据和二次数据。这项研究的结果表明，PT. Bank Syariah Mandiri的抵押贷款是根据murabahah融资协议和PSAK No. 102关于murabahah的分析，作为Syariah Mandiri Palembang分行房屋所有权信贷一致性考虑的基础。
{"title":"THE ANALYSIS OF CREDIT FINANCING OF HOME OWNERSHIP WITH MURABAHAH AT PT. BANK SYARIAH MANDIRI PALEMBANG","authors":"M. Fahmi, P. Febrina","doi":"10.26487/hebr.v2i3.1547","DOIUrl":"https://doi.org/10.26487/hebr.v2i3.1547","url":null,"abstract":"The purpose of this study was to find out whether the housing loan financing (mortgage) at Bank Syariah Mandiri Palembang Branch in accordance with murabaha and to know the process of granting mortgage with murabahah scheme in Bank Syariah Mandiri Branch Palembang to prospective recipients of financing. The research method used was descriptive method that was by collecting the data obtained and then interpret and analyze so as to provide information that can be used to solve the problems encountered. The data used were primary data and secondary data. The results of this study indicate mortgage loans at PT. Bank Syariah Mandiri has been in accordance with the murabahah financing agreement and analysis on PSAK No. 102 concerning Murabahah as the basis of consideration of the Conformity of House Ownership Credit at Bank Syariah Mandiri Palembang Branch Office.","PeriodicalId":350861,"journal":{"name":"Hasanuddin Economics and Business Review","volume":"1199 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133322729","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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