Pub Date : 2022-02-25DOI: 10.36908/isbank.v7i2.337
Choirunnisak Choirunnisak
This study discusses the application of the concept of asset and liability management (ALMA) in the banking system. The method used in this research is library research with a qualitative approach, where the data are obtained from books, journals, articles and the like that discuss the theme. After that, it was validated, and analyzed descriptively. The results of this study are: Application of Asset and Liability Management in banking institutions, both Islamic banks and conventional banks must go through an assessment of the budget, make income plans, evaluate investment performance in the past, unify the distribution of bank assets and liabilities and implement asset and financial strategies obligation
{"title":"Application of the Concept of Asset and Liability Management (ALMA) in the Islamic Banking System","authors":"Choirunnisak Choirunnisak","doi":"10.36908/isbank.v7i2.337","DOIUrl":"https://doi.org/10.36908/isbank.v7i2.337","url":null,"abstract":"This study discusses the application of the concept of asset and liability management (ALMA) in the banking system. The method used in this research is library research with a qualitative approach, where the data are obtained from books, journals, articles and the like that discuss the theme. After that, it was validated, and analyzed descriptively. The results of this study are: Application of Asset and Liability Management in banking institutions, both Islamic banks and conventional banks must go through an assessment of the budget, make income plans, evaluate investment performance in the past, unify the distribution of bank assets and liabilities and implement asset and financial strategies obligation","PeriodicalId":377186,"journal":{"name":"Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115956263","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 : 2022-02-25DOI: 10.36908/isbank.v7i2.394
M. Panjaitan, Ayu Dwidyah Rini, Lestari Agusalim, Zed Abdullah, Budhi Purwandaya, Ben M. Pasaribu
Program Merdeka Belajar Kampus Merdeka (MBKM) Yang diluncurkan pada tahun 2020 memberikan warna tersendiri bagi pendidikan Indonesia, khususnya bagi mahasiswa perguruan tinggi. Program ini memberikan keleluasaan bagi mahasiswa untuk mememilih mata kuliah dan kampus yang diinginkan untuk pengembangan dirinya. Mahasiswa diberi hak untuk untuk kuliah tiga semester di luar program studinya didalam kampusdan/atau di luar kampusnya. Dalam pelaksanaannya program MBKM mengalami beberapa kendala. Kendala bisa berasal dari mahasiswa, kampus maupun pemerintah. Melaksanakan program “baru” yang berskala nasional tidaklah mudah. Pemerintah menyiapkan sarana dan prasana, SDM dan aturan pendukungnya. Kampus mempersiapkan dan menyesuaikan kurikulumnya dengan program MBKM dengan tetap mempertahankan capain pembelajaran dan profil lulusan program studi, mahasiswa belum sepenuhnya memahami program MBKM tersebut sebagai akibat kurangnya sosialisasi dan lemah iterasi mahasiswa untuk mencari informasi terkait. Bahkan sebagian mahasiswa tidak tahu adanya program tersebut. Mahasiswa punya persepsi bahwa program MBKM penting bagi mereka untuk meningkatkan kompetensi sebagai bekal menghadapi masa depan di dunia kerja. Mereka berharap adanya dukungan penuh dari kampus, dosen ketika akan mengikuti program MBKM. Namun mereka khawatir akan adanya biaya tambahan yang harus dikeluarkan ketika mengikuti program MBKM tersebut.
{"title":"Persepsi Mahasiswa Program Studi Ekonomi Pembangunan Universitas Trilogi Terhadap Program Merdeka Belajar Kampus Merdeka (MBKM)","authors":"M. Panjaitan, Ayu Dwidyah Rini, Lestari Agusalim, Zed Abdullah, Budhi Purwandaya, Ben M. Pasaribu","doi":"10.36908/isbank.v7i2.394","DOIUrl":"https://doi.org/10.36908/isbank.v7i2.394","url":null,"abstract":"Program Merdeka Belajar Kampus Merdeka (MBKM) Yang diluncurkan pada tahun 2020 memberikan warna tersendiri bagi pendidikan Indonesia, khususnya bagi mahasiswa perguruan tinggi. Program ini memberikan keleluasaan bagi mahasiswa untuk mememilih mata kuliah dan kampus yang diinginkan untuk pengembangan dirinya. Mahasiswa diberi hak untuk untuk kuliah tiga semester di luar program studinya didalam kampusdan/atau di luar kampusnya. Dalam pelaksanaannya program MBKM mengalami beberapa kendala. Kendala bisa berasal dari mahasiswa, kampus maupun pemerintah. Melaksanakan program “baru” yang berskala nasional tidaklah mudah. Pemerintah menyiapkan sarana dan prasana, SDM dan aturan pendukungnya. Kampus mempersiapkan dan menyesuaikan kurikulumnya dengan program MBKM dengan tetap mempertahankan capain pembelajaran dan profil lulusan program studi, mahasiswa belum sepenuhnya memahami program MBKM tersebut sebagai akibat kurangnya sosialisasi dan lemah iterasi mahasiswa untuk mencari informasi terkait. Bahkan sebagian mahasiswa tidak tahu adanya program tersebut. Mahasiswa punya persepsi bahwa program MBKM penting bagi mereka untuk meningkatkan kompetensi sebagai bekal menghadapi masa depan di dunia kerja. Mereka berharap adanya dukungan penuh dari kampus, dosen ketika akan mengikuti program MBKM. Namun mereka khawatir akan adanya biaya tambahan yang harus dikeluarkan ketika mengikuti program MBKM tersebut.","PeriodicalId":377186,"journal":{"name":"Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah","volume":"110 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131701386","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 : 2022-02-25DOI: 10.36908/isbank.v7i2.304
Inna Cikita Mahdatika, Atina Shofawati
Net Interest Margin (NIM) is an indicator of the operational efficiency of a bank which is considered an important instrument used to assess the ability of effectiveness and managerial efficiency in utilizing bank resources and is also very important for controlling bank spending. This study aims to determine the relationship between Gap Management, Capital, Liquidity, Financing Risk, Efficiency Level and Bank Size (Size) on Net Interest Margin (NIM) at Mandiri Sharia Bank, BRI Sharia and BNI Sharia 2015-2019. Using panel data regression support with Random Effect Methods (REM). The results showed that simultaneously all exogenous variables have a significant effect on the endogenous variable Net Interest Margin (NIM). Partially the Gap Management and Liquidity variables have a significant positive effect on Net Interest Margin (NIM). Meanwhile, the variables of Capital and Bank Size have a significant negative effect on Net Interest Margin (NIM). However, the variable financing risk and efficiency level did not have a significant effect on the Net Interest Margin (NIM) at PT. Bank Syariah Mandiri Tbk, PT. Bank BNI Syariah Tbk, PT. BRI Syariah Tbk.
净息差(Net Interest Margin, NIM)是衡量银行经营效率的指标，是衡量银行利用资源的有效性和管理效率的重要工具，也是控制银行支出的重要手段。本研究旨在确定Mandiri Sharia银行、BRI Sharia和BNI Sharia 2015-2019净息差(NIM)的缺口管理、资本、流动性、融资风险、效率水平和银行规模(Size)之间的关系。使用随机效应方法(REM)支持面板数据回归。结果表明，所有外生变量同时对内生变量净息差(NIM)有显著影响。部分缺口管理和流动性变量对净息差(NIM)有显著的正向影响。同时，资本和银行规模这两个变量对净息差(NIM)有显著的负向影响。然而，可变融资风险和效率水平对PT. Bank Syariah Mandiri Tbk、PT. Bank BNI Syariah Tbk、PT. BRI Syariah Tbk的净息差(NIM)没有显著影响。
{"title":"Pengaruh Manajemen GAP, Modal, Likuiditas, Risiko Pembiayaan, Tingkat Efisiensi dan Ukuran Bank (Size) terhadap Net Interest Margin pada Bank Syariah Mandiri, Bank BRI Syariah dan Bank BNI Syariah Tahun 2015-2019","authors":"Inna Cikita Mahdatika, Atina Shofawati","doi":"10.36908/isbank.v7i2.304","DOIUrl":"https://doi.org/10.36908/isbank.v7i2.304","url":null,"abstract":"Net Interest Margin (NIM) is an indicator of the operational efficiency of a bank which is considered an important instrument used to assess the ability of effectiveness and managerial efficiency in utilizing bank resources and is also very important for controlling bank spending. This study aims to determine the relationship between Gap Management, Capital, Liquidity, Financing Risk, Efficiency Level and Bank Size (Size) on Net Interest Margin (NIM) at Mandiri Sharia Bank, BRI Sharia and BNI Sharia 2015-2019. Using panel data regression support with Random Effect Methods (REM). The results showed that simultaneously all exogenous variables have a significant effect on the endogenous variable Net Interest Margin (NIM). Partially the Gap Management and Liquidity variables have a significant positive effect on Net Interest Margin (NIM). Meanwhile, the variables of Capital and Bank Size have a significant negative effect on Net Interest Margin (NIM). However, the variable financing risk and efficiency level did not have a significant effect on the Net Interest Margin (NIM) at PT. Bank Syariah Mandiri Tbk, PT. Bank BNI Syariah Tbk, PT. BRI Syariah Tbk. \u0000 ","PeriodicalId":377186,"journal":{"name":"Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121986024","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 : 2022-02-25DOI: 10.36908/isbank.v7i2.391
F. Pohan, Zainul Kisman
Penelitian ini bertujuan melihat dampak pelaksanaan Merdeka Belajar Kampus Merdeka di Universitas Trilogi khususnya Prodi Manajemen. Penelitian ini menggunakan data primer maupun data sekunder. Populasi dalam penelitian ini adalah mahasiswa Prodi Manajemen Universitas Trilogi sebanyak 685 mahasiswa. Sampel yang digunakan sebanyak 312 mahasiswa. Metode analisis yang digunakan adalah metode deskriptif. Berdasarkan hasil survey yang diberikan 78,53% Mahasiswa yakin kegiatan MBKM memberikan dampak terhadap kompetensi tambahan mereka, 73,08% mahasiswa yakin kegiatan MBKM memperluas prespektif dalam menyelesaikan masalah dan 73,4% mahasiswa berpendapat kegiatan MBKM untuk perguruan tinggi sesuai dengan kebutuhan lulusan di masa mendatang.
{"title":"Dampak Pelaksanaan Merdeka Belajar Kampus Merdeka Di Universitas Trilogi (Studi Kasus: Prodi Manajemen)","authors":"F. Pohan, Zainul Kisman","doi":"10.36908/isbank.v7i2.391","DOIUrl":"https://doi.org/10.36908/isbank.v7i2.391","url":null,"abstract":"Penelitian ini bertujuan melihat dampak pelaksanaan Merdeka Belajar Kampus Merdeka di Universitas Trilogi khususnya Prodi Manajemen. Penelitian ini menggunakan data primer maupun data sekunder. Populasi dalam penelitian ini adalah mahasiswa Prodi Manajemen Universitas Trilogi sebanyak 685 mahasiswa. Sampel yang digunakan sebanyak 312 mahasiswa. Metode analisis yang digunakan adalah metode deskriptif. Berdasarkan hasil survey yang diberikan 78,53% Mahasiswa yakin kegiatan MBKM memberikan dampak terhadap kompetensi tambahan mereka, 73,08% mahasiswa yakin kegiatan MBKM memperluas prespektif dalam menyelesaikan masalah dan 73,4% mahasiswa berpendapat kegiatan MBKM untuk perguruan tinggi sesuai dengan kebutuhan lulusan di masa mendatang.","PeriodicalId":377186,"journal":{"name":"Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130073258","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 : 2022-02-24DOI: 10.36908/isbank.v7i2.344
Havis Aravik, Hoirul Amri, Rahma Febrianti
Ethics is a crucial component in human interaction, including in the field of marketing in Islamic banks. This article discusses the marketing ethics of Islamic banks: a theoretical study. The aim is to know the marketing ethics of Islamic banks comprehensively. The type of research used in this article is qualitative, which bases on library data focusing on text study and literature review. The results of this study show that there are several marketing ethics of Islamic banks such as promoting using gentle words, marketing is done with courtesy; being professional, fair, and transparent, placing customers as equal partners, do not consider competitors as enemies and working with a culture that following the Sunnah of the Prophet Muhammad.
{"title":"THE MARKETING ETHICS OF ISLAMIC BANKS: A THEORETICAL STUDY","authors":"Havis Aravik, Hoirul Amri, Rahma Febrianti","doi":"10.36908/isbank.v7i2.344","DOIUrl":"https://doi.org/10.36908/isbank.v7i2.344","url":null,"abstract":"Ethics is a crucial component in human interaction, including in the field of marketing in Islamic banks. This article discusses the marketing ethics of Islamic banks: a theoretical study. The aim is to know the marketing ethics of Islamic banks comprehensively. The type of research used in this article is qualitative, which bases on library data focusing on text study and literature review. The results of this study show that there are several marketing ethics of Islamic banks such as promoting using gentle words, marketing is done with courtesy; being professional, fair, and transparent, placing customers as equal partners, do not consider competitors as enemies and working with a culture that following the Sunnah of the Prophet Muhammad. \u0000 ","PeriodicalId":377186,"journal":{"name":"Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125007860","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 : 2022-02-24DOI: 10.36908/isbank.v7i2.314
Zakaria Harahap, Ajabar Ajabar
Untuk meningkatkan jumlah investor domestik di Pasar Modal Kementerian Keuangan bekerjasama dengan BEI dan Otorita Jasa Keuangan (OJK) meluncurkan Program “Yuk Nabung Saham” dan Sekolah Pasar Modal (SPM) dengan sasaran seluruh kampus dan semua lapisan masyarakat agar dapat memiliki kesempatan berinvestasi di BEI. berbagai regulasi dan simliplikasi dibuat Pemerintah diantaranya SPM gratis, membuka rekening Efek dan reksadana hanya dengan Rp 100 ribu, dan sistem pembukaan rekening online. Berita baik terdengar di pasar modal. Sosialisasi Program tersebut dinilai berhasil dengan terus bertumbuhnya jumlah investor. PT. Kustodian Sentral Efek Indonesia mencatatkan jumlah investor terus bertumbuh sampai dengan akhir September 2020 jumlah investor di pasar modal naik 39.9% secara year to year (ytd) menjadi 3.23 juta investor. Padahal kalau kita lihat di tahun 2017 angkanya masih 1.12 juta. Jumlah tersebut diprediksi terus bertambah hingga 3.5 juta investor pada akhir tahun 2020. Ini menunjukkan semakin tingginya kepercayaan investor baik investor domestik ataupun investor asing walaupun di saat kondisi masa pandemi Covid-19 sekarang ini. Peningkatan di tahun 2020 ini merupakan peningkatan di luar ekspektasi. Padahal di masa saat ini ketika hampir semua sektor ekonomi mengalami penurunan pendapatan malah justru pertumbuhan investor meningkat tajam. Menariknya dari sisi demografi investor ritel tersebut sebanyak 47.57% didominasi dari kalangan generasi milenial atau berusia dibawah 30 Tahun. Namun, di sisi lain sektor UKM yang menjadi salah satu pilar utama penggerak perekonomian yang mampu menyerap 97% lapangan kerja di Indonesia, masih belum banyak mengenal dan berinvestasi di Pasar Modal. Kabar mengejutkan datang dari hasil suvei Kementerian Koperasi dan UKM. Wabah virus corona menyebabkan 47 persen bangkrut dan KADIN memprediksi jumlah pengangguran mencapai 13 juta orang akibat pandemi. Saat ini UKM justru menjadi sektor yang terpuruk dan paling banyak menerima bantuan dari Pemerintah diantaranya BLT UKM, rileksasi kredit, insentif pajak, dsb. demi penyelematan sektor UKM. Masalah utama yang sering dihadapi UKM adalah permodalan dan minimnya literasi investasi. Dengan adanya fenomena kondisi pandemi ini peneliti ingin mengetahui apakah program “Yuk Nabung Saham” dan reksadana dapat menjadi salah satu solusi dari permasalahan sektor UKM dan peningkatan pendapatan UKM. Adapun tujuan dari penelitian ini untuk meneliti apakah program “Yuk Nabung Saham” dan Reksadana sebagai alternatif pemilihan investasi dan peningkatan pendapatan di Kota Prabumulih pada masa Pandemi Covid-19. Metode Penelitian yang digunakan adalah metode survey, pemilihan populasi ditentukan dengan sengaja (purposive sampling). Populasi seluruh pelaku UKM populasi yang berjumlah 7.781 di Kota Prabumulih sampel diambil dengan menggunakan metode slovin. Jadi sampel yang akan digunakan dalam penelitian ini adalah sebanyak 99 responden yang mewakili populasi yang dipilih secara acak
{"title":"Program “Yuk Nabung Saham” Dan Reksadana Dalam Persfektif Usaha Kecil Menengah (UKM) Sebagai Alternatif Pemilihan Investasi dan Peningkatan Pendapatan Di Kota Prabumulih Pada Masa Pandemi Covid-19","authors":"Zakaria Harahap, Ajabar Ajabar","doi":"10.36908/isbank.v7i2.314","DOIUrl":"https://doi.org/10.36908/isbank.v7i2.314","url":null,"abstract":"Untuk meningkatkan jumlah investor domestik di Pasar Modal Kementerian Keuangan bekerjasama dengan BEI dan Otorita Jasa Keuangan (OJK) meluncurkan Program “Yuk Nabung Saham” dan Sekolah Pasar Modal (SPM) dengan sasaran seluruh kampus dan semua lapisan masyarakat agar dapat memiliki kesempatan berinvestasi di BEI. berbagai regulasi dan simliplikasi dibuat Pemerintah diantaranya SPM gratis, membuka rekening Efek dan reksadana hanya dengan Rp 100 ribu, dan sistem pembukaan rekening online. Berita baik terdengar di pasar modal. Sosialisasi Program tersebut dinilai berhasil dengan terus bertumbuhnya jumlah investor. PT. Kustodian Sentral Efek Indonesia mencatatkan jumlah investor terus bertumbuh sampai dengan akhir September 2020 jumlah investor di pasar modal naik 39.9% secara year to year (ytd) menjadi 3.23 juta investor. Padahal kalau kita lihat di tahun 2017 angkanya masih 1.12 juta. Jumlah tersebut diprediksi terus bertambah hingga 3.5 juta investor pada akhir tahun 2020. Ini menunjukkan semakin tingginya kepercayaan investor baik investor domestik ataupun investor asing walaupun di saat kondisi masa pandemi Covid-19 sekarang ini. Peningkatan di tahun 2020 ini merupakan peningkatan di luar ekspektasi. Padahal di masa saat ini ketika hampir semua sektor ekonomi mengalami penurunan pendapatan malah justru pertumbuhan investor meningkat tajam. Menariknya dari sisi demografi investor ritel tersebut sebanyak 47.57% didominasi dari kalangan generasi milenial atau berusia dibawah 30 Tahun. Namun, di sisi lain sektor UKM yang menjadi salah satu pilar utama penggerak perekonomian yang mampu menyerap 97% lapangan kerja di Indonesia, masih belum banyak mengenal dan berinvestasi di Pasar Modal. Kabar mengejutkan datang dari hasil suvei Kementerian Koperasi dan UKM. Wabah virus corona menyebabkan 47 persen bangkrut dan KADIN memprediksi jumlah pengangguran mencapai 13 juta orang akibat pandemi. Saat ini UKM justru menjadi sektor yang terpuruk dan paling banyak menerima bantuan dari Pemerintah diantaranya BLT UKM, rileksasi kredit, insentif pajak, dsb. demi penyelematan sektor UKM. Masalah utama yang sering dihadapi UKM adalah permodalan dan minimnya literasi investasi. Dengan adanya fenomena kondisi pandemi ini peneliti ingin mengetahui apakah program “Yuk Nabung Saham” dan reksadana dapat menjadi salah satu solusi dari permasalahan sektor UKM dan peningkatan pendapatan UKM. Adapun tujuan dari penelitian ini untuk meneliti apakah program “Yuk Nabung Saham” dan Reksadana sebagai alternatif pemilihan investasi dan peningkatan pendapatan di Kota Prabumulih pada masa Pandemi Covid-19. Metode Penelitian yang digunakan adalah metode survey, pemilihan populasi ditentukan dengan sengaja (purposive sampling). Populasi seluruh pelaku UKM populasi yang berjumlah 7.781 di Kota Prabumulih sampel diambil dengan menggunakan metode slovin. Jadi sampel yang akan digunakan dalam penelitian ini adalah sebanyak 99 responden yang mewakili populasi yang dipilih secara acak","PeriodicalId":377186,"journal":{"name":"Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126871133","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 : 2022-02-24DOI: 10.36908/isbank.v7i2.377
Andro Agil Nur Rakhmad, Kurniawati Meylianingrum
Currently, the Islamic finance industry is proliferating and continues to make exciting innovations to attract customers. This innovation offers convenience and efficiency in financing Islamic banking in Indonesia. one of the product innovations offered is a sharia credit card. Unlike conventional banks' credit cards, which based on interest, this Islamic credit card still based on a contract. This study aims to look at the preferences of sharia bank customers, especially at the Surabaya branch of BNI Syariah bank, in using the iB hasanah card product. The method used in this study is a quantitative method with an explanatory approach. This study indicates that contracts, fines, fees, and services together have a positive effect on customer preferences in choosing the iB Hasanah Card product. Furthermore, each variable significantly affects customer preferences in choosing the IB Hasanah Card as an efficient payment card.
{"title":"CUSTOMER PREFERENCES FOR IB HASANAH CARD PRODUCTS AS FINANCIAL CARD AT BNI SYARIAH BANK SURABAYA BRANCH","authors":"Andro Agil Nur Rakhmad, Kurniawati Meylianingrum","doi":"10.36908/isbank.v7i2.377","DOIUrl":"https://doi.org/10.36908/isbank.v7i2.377","url":null,"abstract":"Currently, the Islamic finance industry is proliferating and continues to make exciting innovations to attract customers. This innovation offers convenience and efficiency in financing Islamic banking in Indonesia. one of the product innovations offered is a sharia credit card. Unlike conventional banks' credit cards, which based on interest, this Islamic credit card still based on a contract. This study aims to look at the preferences of sharia bank customers, especially at the Surabaya branch of BNI Syariah bank, in using the iB hasanah card product. The method used in this study is a quantitative method with an explanatory approach. This study indicates that contracts, fines, fees, and services together have a positive effect on customer preferences in choosing the iB Hasanah Card product. Furthermore, each variable significantly affects customer preferences in choosing the IB Hasanah Card as an efficient payment card.","PeriodicalId":377186,"journal":{"name":"Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132522807","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 : 2022-02-23DOI: 10.36908/isbank.v7i2.316
Fadilla Fadilla, Lidya Pissatia Asih
The perpose of this study to aim influece of ROA (return on Asset), ROE (return on equity) dan DER (Debt to equity ratio) to DR (Debt ratio) in Sharia Islamic Banking Demang Lebar Daun Palembang. Analysis of data using multiple regression analysis tools. The result of this study ROA, ROE and DER simultaneosly effect the Debt ratio, but there are no partialy effect ROA dan ROE to Debt ratio, and DER have partialy effect to debt ratio. This study focus on ROA, ROE, DER and Debt ratio. This study usefeul further reseach to discuss about capital structure. Key word : ROA (return on Asset), ROE (return on equity), DER (Debt to equity ratio) to DR (Debt ratio)
本研究的目的是探讨ROA(资产收益率)，ROE(股本收益率)，DER(债务权益比)和DR(债务比率)对伊斯兰教银行的影响。使用多元回归分析工具分析数据。本研究结果表明，ROA、ROE和DER同时影响负债率，但ROA与ROE /负债率之间不存在部分影响，而DER对负债率存在部分影响。本研究主要关注ROA、ROE、DER和负债率。本研究有助于进一步探讨资本结构的研究。关键词:资产收益率(ROA)，净资产收益率(ROE)， DER (Debt to equity ratio)， DR (Debt ratio)
{"title":"Determinants of Capital Structure Policy at Indonesian Sharia Bank Demang Palembang Branch","authors":"Fadilla Fadilla, Lidya Pissatia Asih","doi":"10.36908/isbank.v7i2.316","DOIUrl":"https://doi.org/10.36908/isbank.v7i2.316","url":null,"abstract":"The perpose of this study to aim influece of ROA (return on Asset), ROE (return on equity) dan DER (Debt to equity ratio) to DR (Debt ratio) in Sharia Islamic Banking Demang Lebar Daun Palembang. Analysis of data using multiple regression analysis tools. The result of this study ROA, ROE and DER simultaneosly effect the Debt ratio, but there are no partialy effect ROA dan ROE to Debt ratio, and DER have partialy effect to debt ratio. This study focus on ROA, ROE, DER and Debt ratio. This study usefeul further reseach to discuss about capital structure. \u0000 \u0000Key word : ROA (return on Asset), ROE (return on equity), DER (Debt to equity ratio) to DR (Debt ratio) \u0000 ","PeriodicalId":377186,"journal":{"name":"Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128884478","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 : 2022-02-23DOI: 10.36908/isbank.v7i2.323
Muhammad Faisal Akbar Ibrahimy, G. Gunadi
For the last decade, there has been many cases of earning management on Indonesia. This follow suits with the agency theory as management is trying to achieve their own personal goal. Management will try to manipulate the information on financial report thus doing earning management. Some of the widely used indicators to detect earning management are deferred tax asset and firm size. Firm size will be represented by total asset of the company. Deferred tax asset will be represented by asset depreciation. The purpose of this study is to examine the effect of Deferred tax asset and firm size on earning management. The result of this research will be studied deeper using interview technique. The research data show that both hypothesis are accepted. The statistic has determined that there are positive relation between deferred tax asset and firm size to earning management. Management used the depreciation method to increase profit or lower the tax obligation on that period. The bigger the firm means that there are bigger chances of earning management.
{"title":"Perspektif Pajak Atas Pengaruh Aset Pajak Tangguhan dan Ukuran Perusahaan Terhadap Manajemen Laba (Perusahaan Listing Manufaktur 2018-2020)","authors":"Muhammad Faisal Akbar Ibrahimy, G. Gunadi","doi":"10.36908/isbank.v7i2.323","DOIUrl":"https://doi.org/10.36908/isbank.v7i2.323","url":null,"abstract":"For the last decade, there has been many cases of earning management on Indonesia. This follow suits with the agency theory as management is trying to achieve their own personal goal. Management will try to manipulate the information on financial report thus doing earning management. Some of the widely used indicators to detect earning management are deferred tax asset and firm size. Firm size will be represented by total asset of the company. Deferred tax asset will be represented by asset depreciation. The purpose of this study is to examine the effect of Deferred tax asset and firm size on earning management. The result of this research will be studied deeper using interview technique. The research data show that both hypothesis are accepted. The statistic has determined that there are positive relation between deferred tax asset and firm size to earning management. Management used the depreciation method to increase profit or lower the tax obligation on that period. The bigger the firm means that there are bigger chances of earning management.","PeriodicalId":377186,"journal":{"name":"Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115769857","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 : 2021-08-31DOI: 10.36908/isbank.v7i1.309
A. Fathurrahman, R. Widiastuti
This study was conducted to determine and analyze the effect of inflation, exchange rates, and the BI Rate on the Indonesian Sharia Stock Index (ISSI). The method used in this research is the Error Correction Model (ECM). The data used are 55time series. Based on the analysis that has been done, the research results show that in the short term only the BI Rate has a significant negative effect on the Indonesian Sharia Stock Index (ISSI). Meanwhile, in the long term, the Exchange Rate and BI Rate variables have a significant negative effect on the Indonesian Sharia Stock Index (ISSI). Variable inflation has no effect on the Indonesian Sharia Stock Index (ISSI).
{"title":"DETERMINAN INDEKS SAHAM SYARIAH INDONESIA","authors":"A. Fathurrahman, R. Widiastuti","doi":"10.36908/isbank.v7i1.309","DOIUrl":"https://doi.org/10.36908/isbank.v7i1.309","url":null,"abstract":"This study was conducted to determine and analyze the effect of inflation, exchange rates, and the BI Rate on the Indonesian Sharia Stock Index (ISSI). The method used in this research is the Error Correction Model (ECM). The data used are 55time series. Based on the analysis that has been done, the research results show that in the short term only the BI Rate has a significant negative effect on the Indonesian Sharia Stock Index (ISSI). Meanwhile, in the long term, the Exchange Rate and BI Rate variables have a significant negative effect on the Indonesian Sharia Stock Index (ISSI). Variable inflation has no effect on the Indonesian Sharia Stock Index (ISSI).","PeriodicalId":377186,"journal":{"name":"Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121909616","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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