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Full-Fledged VS Islamic Bank Windows: Which One Do Muslim Consumers Know Better and Prefer More? 全面打击VS伊斯兰银行窗口:穆斯林消费者更了解和更喜欢哪一个?
Pub Date : 2021-12-15 DOI: 10.21043/iqtishadia.v14i2.9967
Nissa Ghulma Ratnasari, S. Hati, D. Chalid
The study aims to compare the knowledge of and preference for the Islamic banking window and the full-fledged Islamic bank among Muslim customers. Data were collected from 1171 banking clients. Data were analyzed using descriptive analysis. The results show most Muslim customers do not know the difference between the full-fledged Islamic bank and the Islamic banking window. Yet, most Muslim customers favor the full-fledged Islamic bank to the Islamic windows since it is perceived to be more sharia compliant. Thus, the study theoretically contributes to Muslim banking behavior literature by providing empirical evidence on customer knowledge and preference in choosing an Islamic bank. Besides, the study provides knowledge to both the Islamic bank windows and full-fledged Islamic bank on the Muslim customers' understanding of both channels' availability.
本研究旨在比较穆斯林客户对伊斯兰银行窗口和成熟的伊斯兰银行的知识和偏好。数据收集自1171个银行客户。数据分析采用描述性分析。调查结果显示,大多数穆斯林客户不知道正规的伊斯兰银行和伊斯兰银行窗口之间的区别。然而,大多数穆斯林客户更喜欢成熟的伊斯兰银行,而不是伊斯兰窗口,因为它被认为更符合伊斯兰教法。因此,该研究通过提供客户知识和选择伊斯兰银行偏好的经验证据,在理论上为穆斯林银行行为文献做出了贡献。此外,该研究还为伊斯兰银行窗口和成熟的伊斯兰银行提供了关于穆斯林客户对这两个渠道的可用性的了解的知识。
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引用次数: 2
The Effect of Islamic Work Ethics toward Employee Performance 伊斯兰工作伦理对员工绩效的影响
Pub Date : 2021-12-15 DOI: 10.21043/iqtishadia.v14i2.10278
Kuntarno Noor Aflah, S. Suharnomo, Fuad Mas'ud
This study aims to analyze the factors which affect employee performance; islamic work ethics by using affective commitment and job satisfaction as intervening variables. Based on the research problem, there are how to improve employee performance through affective commitment and job satisfaction, and the factors which affective commitment and job satisfaction, so the answer is by the Islamic Work Ethics variable. This study is conducted on 200 employees of cross sectors and cross professions working in various fields. Data is processed using Structural Equation Modelling (SEM) by the help Analysis of Moment Structure (AMOS) program. The results show that Islamic Work Ethics has a positive effect on employee performance, by using affective commitment and job satisfaction as intervening variable
本研究旨在分析影响员工绩效的因素;以情感承诺和工作满意度为干预变量的伊斯兰工作伦理。基于这一研究问题,存在着如何通过情感承诺和工作满意度来提高员工绩效,以及情感承诺与工作满意度的影响因素,因此答案是通过伊斯兰工作伦理变量。这项研究是对200名在各个领域工作的跨部门、跨专业的员工进行的。借助力矩结构分析(AMOS)程序,使用结构方程建模(SEM)对数据进行处理。结果表明,伊斯兰工作伦理以情感承诺和工作满意度为干预变量,对员工绩效有正向影响
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引用次数: 0
Sharia Compliance, Islamic Corporate Governance, Intellectual Capital, and Earning Management toward Financial Performance in Indonesia Islamic Banks 伊斯兰教法合规、伊斯兰公司治理、智力资本和印尼伊斯兰银行财务绩效的盈余管理
Pub Date : 2021-12-15 DOI: 10.21043/iqtishadia.v14i2.10152
Asma’ Munifatussa’idah
This research aims to analyze the effect of Sharia Compliance, Islamic corporate Governance, Intellectual Capital, and Earnings Management toward the Financial Performance of Islamic Banks. The research method uses a quantitative approach with secondary data. Data were obtained from 12 (twelve) Islamic Commercial Banks in Indonesia, which were selected using the purposive sampling technique. The analysis technique used is Structural Equation Modeling-Partial Least Square (SEM-PLS). The results showed that Sharia compliance has an effect on the financial performance of Islamic banks. Islamic corporate governance has an effect on earnings management and financial performance of Islamic banks, and intellectual capital has an effect on the financial performance of Islamic banks. Meanwhile, earnings management has no effect on the financial performance of Islamic banks. The findings of this study provide evidence that the variables of Sharia compliance, Islamic corporate governance, and intellectual capital can help Islamic banks in Indonesia improve their financial performance. In addition, these findings will contribute to the literature on the determinants of Islamic bank financial performance.
本研究旨在分析伊斯兰教法合规、伊斯兰公司治理、智力资本和盈余管理对伊斯兰银行财务绩效的影响。研究方法采用定量方法和辅助数据。数据是从印度尼西亚的12家伊斯兰商业银行获得的,这些银行是使用有目的的抽样技术选择的。分析方法为结构方程模型-偏最小二乘法(SEM-PLS)。结果表明,伊斯兰教法合规对伊斯兰银行的财务绩效有影响。伊斯兰公司治理对伊斯兰银行的盈余管理和财务绩效有影响,智力资本对伊斯兰银行的财务绩效有影响。同时,盈余管理对伊斯兰银行的财务绩效没有影响。本研究的结果提供了证据,证明伊斯兰教法合规、伊斯兰公司治理和智力资本等变量可以帮助印度尼西亚伊斯兰银行改善其财务绩效。此外,这些发现将有助于伊斯兰银行财务业绩的决定因素的文献。
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引用次数: 0
Pricing the Equity-Based Financing of Mudharabah: Insights into its Drivers Mudharabah的股权融资定价:对其驱动因素的洞察
Pub Date : 2021-12-15 DOI: 10.21043/iqtishadia.v14i2.9204
Nazhatul Majalis, R. Mulyany, Zata Hulwani Zuhri
This study investigates the factors that influence the pricing of mudharabah financing as offered by Islamic Banks in Indonesia. Specifically, this study examines whether the operational cost to operating income (BOPO), risk factor and spread significantly influences the pricing of mudharabah financing. This study uses a quantitative method based on secondary data derived from the Islamic banks' financial statements for the period of  2014-2018. Purposive sampling is utilized, with the total 9 Islamic Commercial Banks being the samples that meet the criteria, resulting in 45 units of analysis for five years observation. This study uncovers that all of the three independent variables affect the dependent variable simultaneously. From the partial results, only two variables that affect the pricing of mudharabah financing, i.e. risk factors and spread. Meanwhile BOPO was found to have no association with the pricing of mudharabah financing. This study implies that pricing of mudharabah financing may be largely dependent of the risk factors and spread rather than the consideration on the operational cost to the operational income.
本研究探讨影响印尼伊斯兰银行mudharabah融资定价的因素。具体而言,本研究考察了运营成本与运营收入之比(BOPO)、风险因素和价差是否显著影响mudharabah融资的定价。本研究采用了基于伊斯兰银行2014-2018年财务报表中衍生的二手数据的定量方法。采用有目的的抽样,总共9家伊斯兰商业银行是符合标准的样本,产生45个单位的分析,为期五年的观察。本研究发现,三个自变量同时影响因变量。从部分结果来看,影响mudharabah融资定价的变量只有两个,即风险因素和价差。同时,BOPO被发现与mudharabah融资的定价没有关联。本研究表明,mudharabah融资的定价可能在很大程度上取决于风险因素和价差,而不是考虑运营成本对运营收益的影响。
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引用次数: 0
Antecedent Of Halal Food Purchasing Decision: A Theory Of Planned Behavior (TPB) Approach 清真食品采购决策的前提:计划行为理论(TPB)方法
Pub Date : 2021-09-29 DOI: 10.21043/IQTISHADIA.V14I1.10002
Fuad Hasyim, Nurwulan Purnasari
The purpose of this study is to investigate the factors that influence Indonesian customers in purchasing decisions for halal food. The approach taken uses the theory of planned behavior (TPB) because this theory emphasizes the aspects of individual behavior in making purchase decisions. Data obtained from distributing e-questionnaires with random sampling technique. The data is processed using structural equation modeling (SEM). The results show that all TPB constructs have a significant influence on the purchase of halal food by Indonesian customers. This research adds to and expands our knowledge of the halal food purchasing decision, as well as identifying the rationales for halal food purchases. From a managerial standpoint, the findings support investment decisions and relate to Indonesia's growth as a halal hub (supply chain) that addresses and considers the concerns and needs of businesses and Indonesian government agencies..
本研究的目的是调查影响印尼消费者购买清真食品决策的因素。所采取的方法使用了计划行为理论,因为该理论强调了在做出购买决策时个人行为的各个方面。通过随机抽样技术分发电子问卷获得的数据。使用结构方程建模(SEM)对数据进行处理。结果表明,所有TPB结构对印尼顾客购买清真食品都有显著影响。这项研究增加并扩展了我们对清真食品购买决策的了解,并确定了清真食品购买的理由。从管理角度来看,这些发现支持了投资决策,并与印尼作为清真中心(供应链)的发展有关,该中心解决并考虑了企业和印尼政府机构的担忧和需求。。
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引用次数: 1
The Attractiveness 0f Sharia Financial Institutions for MSMEs in Pontianak City, The Province of West Kalimantan, Indonesia Sharia金融机构对印度尼西亚西加里曼丹省蓬蒂亚纳克市中小微企业的吸引力
Pub Date : 2021-08-07 DOI: 10.21043/IQTISHADIA.V14I1.8639
Restiatun Massardi, Angga Permadi Kapriana, A. Apriyani
The development of Micro, Small and Medium Enterprises (MSMEs) requires support from financial institutions, both banking and non-banking, in providing working capital loans. This support includes ease of procedure, easy installment payments, and services. The contribution of Islamic financial institutions in the Province of West Kalimantan, Indonesia, cannot be ignored. This study aims to investigate determinants of the behavior in the selection of sharia financial institutions in Pontianak by MSMEs. The research samples were the perpetrators of MSMEs spread in six districts in Pontianak City, 20 MSMEs per district. The data in this study were the primary data obtained from a questionnaire survey. The data analysis technique used was Probit Regression Analysis. The results of this study indicate that the profit-sharing system that is considered not burdensome to customers, the simplicity of procedures that save time and cost, and the number of products offered in accordance with the customer needs significantly influence the probability of choosing Islamic financial institutions. The variable of the suitability of the operational rules of Islamic financial institutions with Islamic rules has no effect on customers’ decision in choosing a financial institution. This is an opportunity for Islamic financial institutions to develop their businesses by offering their products to non-Muslim customers.
中小微企业(MSMEs)的发展需要银行和非银行金融机构在提供流动资金贷款方面的支持。这种支持包括简化程序、方便分期付款和服务。印尼西加里曼丹省伊斯兰金融机构的贡献不容忽视。本研究旨在探讨中小微企业在Pontianak选择伊斯兰金融机构的行为决定因素。研究样本为分布在Pontianak市6个区的中小微企业肇事者,每个区20家中小微企业。本研究的数据来源于问卷调查。数据分析技术采用Probit Regression analysis。本研究的结果表明,利润分享制度被认为对客户没有负担,程序的简单性节省了时间和成本,以及根据客户需求提供的产品数量显著影响了选择伊斯兰金融机构的概率。伊斯兰金融机构经营规则与伊斯兰规则的适宜性变量对客户选择金融机构的决策没有影响。这是伊斯兰金融机构通过向非穆斯林客户提供产品来发展业务的机会。
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引用次数: 0
Hijrah Intention And Type Of Customer Loyalty of Islamic Banks In Indonesia 印尼伊斯兰银行的Hijrah意向与客户忠诚度类型
Pub Date : 2021-07-26 DOI: 10.21043/IQTISHADIA.V14I1.10440
Fetria Eka Yudiana, H. Kusuma, Ibnu Qiyam
The purpose of this research is to investigate the influence of hijrah intention on customer loyalty in Islamic banks including the type of loyalty based on attitude and behavior. In this research, Islamic banks customers in Indonesia were used as the population, and 360 questionnaires were distributed using the convenience sampling technique. The research hypothesis was tested using Structural Equation Model (SEM) with PLS. All the indicators for the variables of interest were reflective and adapted from some previous literature. The data in this research met the requirements for convergent and discriminant validity and the results showed that hijrah intention had a direct effect on attitude and behavioral loyalty. Furthermore, the hijrah intention provides a stronger influence for attitude loyalty than behavioral loyalty. The results of this research show that the majority of Islamic bank customers were classified as latent loyal.
本研究的目的是调查伊斯兰银行的hijrah意向对客户忠诚度的影响,包括基于态度和行为的忠诚度类型。本研究以印尼的伊斯兰银行客户为研究对象,采用方便抽样技术发放了360份问卷。采用结构方程模型和偏最小二乘法对研究假设进行了检验。感兴趣变量的所有指标都是反映性的,并改编自以前的一些文献。本研究的数据符合收敛有效性和判别有效性的要求,结果表明hijrah意图对态度和行为忠诚有直接影响。此外,与行为忠诚相比,hijrah意图对态度忠诚的影响更大。研究结果表明,大多数伊斯兰银行客户被归类为潜在忠诚客户。
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引用次数: 0
Meta Synthesis of GCG, SSB, and CSR on Islamic Banking Performance GCG、SSB和CSR对伊斯兰银行绩效的Meta Synthesis
Pub Date : 2021-07-05 DOI: 10.21043/IQTISHADIA.V14I1.10175
Usdeldi Usdeldi, M. Nasir, Muhamad Ahsan
This research applies a meta-synthesis of research articles on financial and maqasid sharia performance from three dimensions: Good Corporate Governance (GCG), Sharia Supervisory Board (SSB), and Corporate Social Responsibility (CSR). The meta-synthesis was carried out on 50 articles from Scopus-indexed international (Q4-Q1) and Sinta-accredited national (S5-S1) journals published between 2000 and 2020. The meta-synthesis is used as a qualitative systematic review method, which has not been used in similar studies. The results show an inconsistent influence of exogenous variables (GCG, SSB, and CSR) on endogenous variables (financial performance and maqasid sharia performance). The inconsistency is likely due to differences in various and incomprehensive uses of variables and measurement indicators. The optimal implementation of GCG, SSB, and CSR  can affect financial performance.
本研究从三个维度(良好的公司治理(GCG)、伊斯兰教法监事会(SSB)和企业社会责任(CSR))对财务和伊斯兰教法绩效的研究文章进行了综合。对2000年至2020年间发表的scopus索引国际期刊(Q4-Q1)和sinta认可的国家期刊(S5-S1)的50篇文章进行了meta综合。meta-synthesis是一种定性的系统评价方法,在类似的研究中还没有使用过。结果显示,外生变量(GCG、SSB和CSR)对内生变量(财务绩效和maqasid sharia绩效)的影响不一致。这种不一致很可能是由于变量和测量指标的不同和不全面的使用。GCG、SSB和CSR的最佳实施会影响财务绩效。
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引用次数: 1
The Influence of Quality of Work Life and Islamic Work Ethics Towards Job Performance among SMEs’ Employee 中小企业员工工作生活质量和伊斯兰职业道德对工作绩效的影响
Pub Date : 2021-07-02 DOI: 10.21043/IQTISHADIA.V14I1.11729
Wahibur Rokhman, Forbis Ahamed
This study aims to scrutinize the contribution of quality of work life and Islamic work ethics to the job performance of employees who work for Small and Medium Enterprises (SMEs) in Central Java, Indonesia. A deductive questionnaire survey approach was applied to make sure data gathering reaches out across business sectors particularly, most of the registered SMEs throughout central Java. About 354 valid responses were analyzed utilizing SPSS in order to be able to examine how much quality work life of employees in the light of ethical values practice in Islam impact the performance of employees. The outcomes of the study revealed a tremendous effect on the performance of employees in SMEs while their work lives are taken cared for by the company. Similarly, performance found to be overwhelmingly determined by work ethics reflexively applied in a densely populated peninsula of Javanese Muslims. This is reconfirmed when IWE predisposed a significant positive relationship with quality of work life. The results of this study, as expected, provide theoretical and practical gains to the body of knowledge as well as become an impetus for all the likewise faith base business communities across the region, particularly for SMEs’ owner/manager and certainly for future researchers.
本研究旨在考察工作生活质量和伊斯兰工作道德对印度尼西亚中爪哇中小企业员工工作绩效的贡献。采用了演绎问卷调查方法,以确保数据收集覆盖整个商业部门,特别是整个爪哇中部的大多数注册中小企业。利用SPSS对大约354份有效回复进行了分析,以便能够根据伊斯兰教的道德价值观实践来检验员工的高质量工作生活对员工绩效的影响。研究结果显示,在中小企业员工的工作生活受到公司照顾的同时,他们的表现会受到巨大影响。同样,在爪哇穆斯林人口稠密的半岛上,工作道德也反射性地决定了工作表现。当IWE倾向于与工作生活质量存在显著的正相关关系时,这一点得到了证实。正如预期的那样,这项研究的结果为知识体系提供了理论和实践上的收获,并成为该地区所有同样有信仰的商业社区的动力,特别是中小企业的所有者/管理者,当然还有未来的研究人员。
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引用次数: 2
What Determines Muslim-Friendly Tourism in Aceh? 是什么决定了亚齐的穆斯林友好旅游业?
Pub Date : 2021-06-29 DOI: 10.21043/IQTISHADIA.V14I1.9438
Armiadi Musa, Hendra Halim, Bismi Khalidin, A. Ibrahim
Aceh is the only province in Indonesia legally allowed to implement sharia law across all sectors, including the tourism industry. This study aims to analyze factors influencing Muslim-Friendly Tourism (MFT) in Aceh. Specifically, it examines the direct and indirect relationship between MFT with travel intention, destination image, and tourist attitude. Data is gathered through a questionnaire survey among 150 respondents that were selected using the convenience sampling method. To explain the tourist’s travel intentions, this study develops and tests a multiple regression analysis using the extended hierarchical linear modeling. Seven hypotheses were proposed regarding the relationships between MFT, tourist attitude, destination image, and travel intention constructs. The empirical results from the structural model suggest that MFT, destination image, and tourist attitude significantly influence travel intention; destination image and tourist attitude are the perfect mediators in influencing the MFT on travel intention to Aceh. These results have the implication in improving the promotions of tourism destinations in Aceh and developing more effective halal tourism positioning strategies for Aceh in particular and Indonesia in general.
亚齐省是印度尼西亚唯一一个合法允许在包括旅游业在内的所有部门实施伊斯兰教法的省份。本研究旨在分析影响亚齐穆斯林友好旅游的因素。具体而言,它考察了MFT与旅游意图、目的地形象和游客态度之间的直接和间接关系。数据是通过对150名受访者的问卷调查收集的,这些受访者是使用方便抽样方法选择的。为了解释游客的旅行意向,本研究使用扩展的层次线性模型开发并测试了多元回归分析。关于MFT、游客态度、目的地形象和旅行意向结构之间的关系,提出了七个假设。结构模型的实证结果表明,MFT、目的地形象和游客态度对旅游意愿有显著影响;目的地形象和游客态度是影响MFT对亚齐旅游意向的完美中介。这些结果有助于改善亚齐旅游目的地的促销活动,并为亚齐和整个印度尼西亚制定更有效的清真旅游定位战略。
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引用次数: 9
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Iqtishadia
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