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Indonesian Muslim Consumers' Perspectives and Behavior on Intentions to Use Islamic Financial Products Post-Covid-19 新冠肺炎疫情后印尼穆斯林消费者对使用伊斯兰金融产品意愿的看法和行为
Pub Date : 2022-06-30 DOI: 10.14421/ekbis.2022.6.1.1549
Muhammad Alfarizi, R. K. Sari
This study was motivated by the importance of exploring the factors that influence people's intentions to buy or use Islamic financial products during the Covid-19 pandemic in Indonesia. Research with quantitative technique was carried out in the form of an online survey and tested using the structural equation model (SEM) method with the SmartPLS version 3.0M application. Sampling in this study used convenience sampling technique and obtained 456 respondents. The results of this study showed that almost all variables, namely religiosity, subjective norms, Islamic financial literacy, awareness, perceived behavioral control and attitudes were proven to be strong predictors of intention to use Islamic financial products. This research provides recommendations to various parties, both financial institutions, Islamic organizations and even the government need to collaborate to strengthen the level of Islamic financial literacy in the community. In addition, this study also provides recommendations to build public trust in the Islamic economy, especially Islamic banking through collaborative development of an Islamic economic roadmap including strengthening the role of Islamic banking both in terms of infrastructure and human resources. Various parties must come together to build a strong Islamic financial ecosystem and economic recovery post-Covid-19 to develop a prosperous and prosperous Indonesian economy in accordance with Islamic ideals as Rahmatan lil 'Alamin.
这项研究的动机是,在印度尼西亚Covid-19大流行期间,探索影响人们购买或使用伊斯兰金融产品意愿的因素非常重要。定量研究以在线调查的形式进行,并使用结构方程模型(SEM)方法与SmartPLS 3.0M版本应用程序进行测试。本研究抽样采用方便抽样技术,共获得456名调查对象。本研究结果表明,几乎所有变量,即宗教信仰、主观规范、伊斯兰金融素养、意识、感知行为控制和态度,都被证明是使用伊斯兰金融产品意愿的强预测因子。本研究建议各方,无论是金融机构、伊斯兰教组织,甚至是政府都需要合作,加强社区伊斯兰金融素养水平。此外,本研究还提出建议,通过合作制定伊斯兰经济路线图,包括加强伊斯兰银行在基础设施和人力资源方面的作用,建立公众对伊斯兰经济的信任,特别是伊斯兰银行。各方应携起手来,构建强大的伊斯兰金融生态系统,推动新冠肺炎疫情后的经济复苏,按照伊斯兰理想建设繁荣昌盛的印尼经济。
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引用次数: 0
The Law of Trading at the Mid of the Friday Praying 星期五祈祷时的交易法则
Pub Date : 2021-12-30 DOI: 10.14421/ekbis.2021.5.2.1434
Ibnu Muhdir
This paper discusses the law of trading (buying and selling) at the time of Friday prayings. This discussion has not developed since classical scholars. Allah forbids buying and selling at the time of Friday prayings. The scholars are of the opinion that the law of buying and selling at the time of Friday prayings is haraam, because they always associate it with the law of Friday prayings. According to them, the law of Friday praying is obligatory. The author performs re-ijtihad against the law of buying and selling at the time of Friday prayings. By using the ijtihad method bayāni, the author concludes that the prohibition on buying and selling at the time of Friday prayings is only limited to the etiquette or ethics case. It is associated with the law of Friday prayings which according to the author, it is sunnah. For this reason, the author stipulates that the law of buying and selling at the time of Friday prayings is makruh (disliked).
本文讨论了星期五祷告时的交易规律(买卖)。这种讨论自古典学者以来就没有发展过。真主禁止在星期五祈祷时买卖。学者们认为,在星期五祈祷时买卖的法律是伊斯兰教法,因为他们总是把它与星期五祈祷的法律联系在一起。根据他们的说法,星期五祈祷的法律是强制性的。作者在星期五祈祷时违反买卖的法律进行了反伊斯兰教。通过使用伊吉提哈德方法bayāni,作者得出结论,禁止在星期五祈祷时买卖仅限于礼仪或道德情况。它与星期五祈祷的律法有关,根据作者的说法,这是圣行。因此,作者规定,在星期五祈祷时买卖的法律是makruh(不喜欢)。
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引用次数: 0
The Determinant of Sharia Banking Performance through Financing to Deposit Ratio as Moderator 融资存比调节对伊斯兰银行绩效的影响
Pub Date : 2021-12-30 DOI: 10.14421/ekbis.2021.5.2.1331
Ervina Rahmadila, S. Haryono
The most concern for investors in both bank and non-bank institutions is the quality of the accounting information provided. Financial statements are considered important because they can determine decisions for each investor. Supporting performance in this era of globalization is accounting information system. Sharia banking's good performance is supported by several factors including capital or operational ratios such as CAR, BOPO, and NPF. This study used pooled least square method with panel data in the period 2010 to 2018. The results showed that together the results showed that the variables NPF, CAR, BOPO have a positive and insignificant influence on ROA. 
银行和非银行机构的投资者最关心的是所提供会计信息的质量。财务报表被认为是重要的,因为它们可以决定每个投资者的决策。在这个全球化时代支撑业绩的是会计信息系统。伊斯兰银行的良好表现受到几个因素的支持,包括资本或经营比率,如CAR、BOPO和NPF。本研究对2010年至2018年的面板数据使用了混合最小二乘法。结果表明,NPF、CAR、BOPO对ROA有显著的正向影响。
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引用次数: 1
Islamic Social Environment Perspective and Intention Decisions of Accounting Students at Islamic Financial Institutions 伊斯兰社会环境视角与伊斯兰金融机构会计专业学生意向决策
Pub Date : 2021-12-27 DOI: 10.14421/ekbis.2021.5.2.1417
A. Setiawan
The aim of this research is to test the Islamic social environment on interest decisions and tests from a psychologically behavioural perspective rooted in the theory of planned behaviour (TPB) in individual interest decisions. The research method uses structural equation modeling (SEM) through SmartPLS 3.0 software, with a sample of 157 accounting students at state universities (PTN), state Islamic religious colleges (PTKIN) and private universities (PTS) located in Central Java, West Java and East Java, Yogyakarta. The test results showed that the Islamic social environment significantly affects interest decisions, theory of planned behaviour (TPB) which has dimensions of attitudes, subjective norms and perceptions of behavioural control have a significant effect on islamic social environment and interest decisions. Meanwhile, attitude and subjective norms point to a significant direction toward interest decisions through islamic social environments, while perceptions of behavioural control are insignificant over decisions
本研究的目的是测试伊斯兰社会环境对利益决策的影响,并从植根于计划行为理论(TPB)的个人利益决策的心理行为角度进行测试。研究方法采用结构方程建模(SEM),通过SmartPLS 3.0软件,以157名来自中爪哇、西爪哇和东爪哇、日惹的公立大学(PTN)、州立伊斯兰宗教学院(PTKIN)和私立大学(PTS)的会计专业学生为样本。结果表明,伊斯兰社会环境对利益决策有显著影响,计划行为理论(TPB)的态度维度、主观规范和行为控制感知对伊斯兰社会环境和利益决策有显著影响。同时,态度和主观规范通过伊斯兰社会环境指向利益决策的重要方向,而行为控制的感知对决策无关紧要
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引用次数: 0
Fund Ownership of Sharia Banking According to Islamic Economic Political Perspective 伊斯兰经济政治视角下的伊斯兰银行基金所有权
Pub Date : 2021-12-25 DOI: 10.14421/ekbis.2021.5.2.1377
Muhamad Izazi Nurjaman
The concept of ownership in Islamic economics states that individuals or legal entities that have the right to ownership of a property may use it freely as long as it does not violate Islamic economic principles and the public interest. However, for Islamic banking, the ownership of funds used as business capital comes from investor customers who deposit their funds in Islamic banks. This has an effect on the ownership status of these funds. This article uses a descriptive literature research method taken from various factual references with a focus on using a normative juridical approach. This type of research is qualitative research using data analysis through several steps such as focusing data, presenting funds and drawing conclusions. The results of this study reveal the fact that the ownership rights of funds in Islamic banking are sourced from the first party funds as the bank's founder, the second party funds as shareholders and third party funds as investor customers. Ownership of these funds cannot be separated from the contract mechanism used. So that the contract used is the cause of Islamic banks having ownership rights to use these assets for business activities. The use of these funds is guaranteed by law, which shows the role of Islamic economic politics through the legal umbrella that regulates the operational system of Islamic banking, especially in the permitting of the use of investor funds for business activities through the mechanism of channeling funds and service mechanisms.
伊斯兰经济学中的所有权概念指出,有权拥有财产所有权的个人或法人实体可以自由使用财产,只要不违反伊斯兰经济原则和公共利益。然而,对于伊斯兰银行来说,作为商业资本使用的资金的所有权来自将资金存入伊斯兰银行的投资者客户。这对这些基金的所有权状况有影响。本文采用描述性文献研究方法,从各种事实参考资料中提取,重点是使用规范的司法方法。这种类型的研究是定性研究,使用数据分析,通过几个步骤,如集中数据,提出资金和得出结论。本研究的结果揭示了伊斯兰银行的资金所有权主要来源于作为银行创始人的第一方基金、作为股东的第二方基金和作为投资者客户的第三方基金。这些资金的所有权不能与所使用的合同机制分开。因此使用的合同是伊斯兰银行拥有将这些资产用于商业活动的所有权的原因。这些资金的使用受到法律的保障,通过规范伊斯兰银行业务体系的法律保护伞,特别是通过资金输送机制和服务机制,在允许投资者资金用于商业活动方面,显示了伊斯兰经济政治的作用。
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引用次数: 1
Understanding of Accounting and Gender on Financial Literation Levels 会计和性别对财务素养水平的理解
Pub Date : 2021-12-23 DOI: 10.14421/ekbis.2021.5.2.1288
Muhamad Iskhak
This study aims to analyze the effect of understanding accounting and gender on the level of financial literacy of postgraduate students in the economic education program at Surabaya State University. This research uses a quantitative approach. The study showed that the level of financial literacy of postgraduate students of economic education courses at UNESA was 19.7% at the high level, 32.4% at the moderate level, and 47.9% at the low level. The level of financial literacy shows an average of 60.49, and the meaning is moderate. Accounting understanding shows an average of 70.28, and it means that the level of accounting understanding is moderate. The participation rate was 43.7% male and 56.3% female. The level of financial literacy of students in the female gender group was higher than male, female by 62.00 (62.00> 60) which means moderate, and male by 58.55 (58.55 <60) which means low. Based on data analysis, it can be concluded that accounting understanding has a significant effect on the level of financial literacy of postgraduate students in economic education programs at UNESA. Meanwhile, gender has no significant effect.
本研究旨在分析了解会计和性别对泗水州立大学经济教育项目研究生金融素养水平的影响。本研究采用定量方法。研究表明,UNESA经济教育专业研究生的金融素养水平为高水平19.7%,中等水平32.4%,低水平47.9%。金融知识水平平均为60.49,意义中等。会计理解的平均值为70.28,说明会计理解水平中等。男性的参与率为43.7%,女性为56.3%。女生组学生的金融素养水平高于男生,女生高62.00(62.00> 60),为中等,男生高58.55(58.55 <60),为低。根据数据分析,可以得出结论,会计理解对UNESA经济教育项目研究生的金融素养水平有显著影响。同时,性别没有显著影响。
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引用次数: 0
Fundraising Waqf at Micro Waqf Banks in Realizing People's Welfare 小额信贷银行在实现民生方面的融资
Pub Date : 2021-12-23 DOI: 10.14421/ekbis.2021.5.2.1324
Arivatu Ni’mati Rahmatika, Silviana Rini
Waqf has enormous potential in helping to realize the welfare of the people. Waqf is included in the category of muamalah teachings where the recommendation to implement it is sunnah. The realization of community welfare which is the main goal of waqf can be realized if waqf is managed in a productive way. Productive management of waqf funds certainly cannot be separated from the existence of waqf fundraising. This study aims to determine how waqf fundraising at Micro Waqf Banks. The type of research in this study used a qualitative type of research using descriptive methods. Sources of data needed to assist research obtained through primary and secondary data. The process of collecting data in this study was obtained through observation, interviews, and documentation. Furthermore, data analysis is carried out through several stages which include data reduction, data presentation, and then drawing conclusions and verification. The results showed that the fundraising of waqf in the Micro Waqf Bank Bahrul Ulum Barokah Sejahtera Tambakberas Jombang was obtained from LAZNas (National Zakat Amil Institution) then the funds were managed and distributed productively by the Micro Waqf Bank in the form of business loans with a group system to the community around the pesantren. 
Waqf在帮助实现人民福祉方面具有巨大的潜力。Waqf被包括在muamalah教义的类别中,其中实施Waqf的建议是圣训。社区福利的实现是养老基金的主要目标,只有通过有效的管理才能实现。waqf基金的有效管理当然离不开waqf筹资的存在。本研究旨在确定小额信贷银行的融资方式。本研究的研究类型采用描述性方法进行定性研究。通过第一手和二手数据获得的协助研究所需的数据来源。本研究的数据收集过程采用观察法、访谈法和文献法。此外,数据分析是通过数据缩减、数据呈现、得出结论和验证等几个阶段进行的。结果表明,微型waqf银行Bahrul Ulum Barokah Sejahtera Tambakberas Jombang的waqf资金是从LAZNas (National Zakat Amil Institution)获得的,然后由微型waqf银行以集团系统的商业贷款形式有效地管理和分配给农民周围的社区。
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引用次数: 0
Public's Perception and Preference Towards Halal Tourism 公众对清真旅游的认知与偏好
Pub Date : 2021-06-29 DOI: 10.14421/ekbis.2021.5.1.1307
Aghnia Nur Maulani, Rosida Dwi Ayuningtyas, Atieq Amjadallah Alfie
Halal tourism is a sector that has an important role in the economic development. For that, the main purpose of this study is to explore the perceptions and preferences of public towards halal tourism. It also aims to describe the level of importance performance of the halal tourism indicators in Semarang City and Kendal Regency. The design of this study was descriptive with quantitative approach. Data collection technique in this paper are randomly distributing questionnaires to 400 respondents. The halal tourism dimension is adapted from indicators applied by the Indonesian Muslim Travel Index. Then, the data analyzed by Gap Analysis and Importance Performance Analysis. The Result obtained that there are some indicators have low performance where as the level of influence is high, some indicators with level of influence followed by good performance, some indicators that have low level of influence and the performance is not good, and the indicators that the influence level is low but its performance is good
清真旅游是经济发展中具有重要作用的一个部门。因此,本研究的主要目的是探讨公众对清真旅游的看法和偏好。它还旨在描述三宝垄市和肯德尔摄政的清真旅游指标的重要表现水平。本研究采用描述性定量方法设计。本文采用的数据收集技术是随机向400名受访者发放问卷。清真旅游维度是根据印度尼西亚穆斯林旅游指数应用的指标改编的。然后,通过差距分析和重要性绩效分析对数据进行分析。结果表明:部分指标在影响力较大的情况下表现较差,部分指标在影响力较大的情况下表现较好,部分指标在影响力较小的情况下表现较差,部分指标在影响力较小的情况下表现较好
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引用次数: 1
Islamic Stock Overreaction Phenomenon on Financial Statement: An Event Study 伊斯兰股票对财务报表的过度反应现象:一个事件研究
Pub Date : 2021-06-29 DOI: 10.14421/ekbis.2021.5.1.1304
S. Utama
The purpose of this study is to examine whether there is an overreaction phenomenon in the announcement of financial statements during the observation period. The sample used in this study are stocks listed on the Indonesia Stock Exchange in the Jakarta Islamic Index (JII) category during the 2016-2018 period. T test results on the winner category stock prior to the announcement of the financial statement event which AAR value tends to be negative then AAR changed to positive on the date of the announcement of financial statements. On the contrary, AAR was seen to remain positive and statistically significant even to the 10th day after the announcement of the financial statements. After the announcement of the financial statements, investors do not appear to correct stock prices as an indication that they have overreacted. It’s shows that there was no reversal after the announcement of the financial statements. AAR loser and winner shares did not experience a reversal after the announcement of the financial statements. Results indicate that there is no overreaction phenomenon in the announcement of financial statements on the Indonesia Stock Exchange
本研究的目的在于考察观察期内财务报表的公告是否存在过度反应现象。本研究中使用的样本是2016-2018年期间在印度尼西亚证券交易所雅加达伊斯兰指数(JII)类别上市的股票。在财务报表事件公布之前,优胜类股票的AAR值趋于负,然后在财务报表公布之日AAR变为正。相反,即使在财务报表公布后的第10天,AAR仍被视为正的,具有统计意义。在财务报表公布后,投资者似乎没有调整股价,这表明他们反应过度。这表明财务报表公布后并没有出现逆转。在公布财务报表后,AAR输家和赢家的股价并未出现逆转。结果表明,印尼证券交易所财务报表公告不存在过度反应现象
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引用次数: 1
Investigating SMEs Performance: Innovation, Leadership, or Investment Driven? 中小企业绩效调查:创新、领导还是投资驱动?
Pub Date : 2021-06-29 DOI: 10.14421/ekbis.2021.5.1.1257
Septy Setia Nugraha
The main objective of this study is to find out how much influence the leadership orientation and innovation strategies affect the level of SMEs investment, which has implications for improving firm performance. This research uses structural equation modeling (SEM) analysis tools to test hypotheses. While the data in this study were processed using AMOS software. However, before testing, a goodness-of-fits model test is used to determine whether the data used is following the SEM model. This study uses a data collection tool in the form of a questionnaire that is calculated for each variable; the study sample is Central Java and DI Yogyakarta SMEs. Empirically all the hypotheses in this study is supported, then this research can be concluded as follows, improving the performance of SMEs can be achieved through the implementation of the company's innovation strategy, the company's ability to invest and the company's foresight in conducting high leadership orientation. The better application of innovation strategy and the strength of SME entrepreneurs in their leadership orientation and their courage in increasing investment to increase the company's innovation capability, it will have implications for improving business performance.
本研究的主要目的是找出领导导向和创新策略对中小企业投资水平的影响程度,这对提高企业绩效有影响。本研究使用结构方程模型(SEM)分析工具来检验假设。本研究数据采用AMOS软件处理。然而,在测试之前,使用拟合优度模型测试来确定所使用的数据是否遵循SEM模型。本研究使用问卷形式的数据收集工具,对每个变量进行计算;研究样本为中爪哇和日惹DI中小企业。在实证上,本研究的所有假设都得到了支持,那么本研究可以得出以下结论:中小企业绩效的提升可以通过实施公司的创新战略、公司的投资能力和公司在实施高领导导向方面的远见来实现。中小企业企业家更好地运用创新战略,在领导导向上的优势和在增加投资上的勇气,来提高企业的创新能力,将对企业绩效的提高产生影响。
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引用次数: 0
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EkBis: Jurnal Ekonomi dan Bisnis
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