Iqtishadia最新文献

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INTELLECTUAL CAPITAL APPROACH FOR A BETTER CORPORATE GOVERNANCE OF SHARIA BANKING 伊斯兰教法银行更好的公司治理的智力资本方法

Iqtishadia

Pub Date : 2018-07-25 DOI: 10.21043/iqtishadia.v11i1.3204

H. Purnomo

Abstract

The Implementation of corporate governance of sharia banking in Indonesia has not been effective. Sharia banking in Indonesia do not yet have a standard of sharia governance framework as a guideline for the implementation of corporate governance. This study was conducted to analyze the implementation of corporate governance and intellectual capital condition of sharia banks, and to develop a more effective model of corporate governance by using the approach of intellectual capital. The data came from the annual financial statements of 12 Sharia Commercial Banks (BUS), and information based on answers to questionnaires by sharia banking practitioners. The results of this study indicate that the condition of intellectual capital contributes to the performance of BUS, while the implementation of corporate governance does not contribute significantly. However, corporate governance and intellectual capital contribute simultaneously to the performance of BUS. The implication based on finding indicated that intellectual capital can be developed as a basic for implementation of corporate governance in sharia banking. This is a new approach because the concept of corporate governance is generally more focused on rules and policies, it is rare to consider a holistic approach and align with the conditions of the company's intellectual capital.

Keywords: corporate governance; intellectual capital; sharia commercial bank (BUS); sharia governance framework

摘要印尼伊斯兰银行的公司治理实施效果不佳。印尼的伊斯兰银行还没有一个标准的伊斯兰教治理框架作为实施公司治理的指导方针。本研究旨在分析伊斯兰银行的公司治理实施与智力资本状况，并运用智力资本的方法来构建更有效的公司治理模式。这些数据来自12家伊斯兰商业银行(BUS)的年度财务报表，以及伊斯兰银行从业人员对问卷调查的回答。研究结果表明，智力资本状况对企业绩效有显著影响，而公司治理实施对企业绩效的影响不显著。然而，公司治理和智力资本对企业绩效的影响是同步的。研究结果表明，智力资本可以作为伊斯兰银行实施公司治理的基础。这是一种新的方法，因为公司治理的概念通常更侧重于规则和政策，很少考虑整体方法，并与公司的智力资本条件保持一致。关键词:公司治理;智力资本;伊斯兰商业银行(BUS);伊斯兰教法治理框架

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引用次数: 6

ANALYSIS OF INDONESIA’S ISLAMIC BANKING BANKRUPTCY PREDICTION FOR PERIOD 2014-2016 2014-2016年印尼伊斯兰银行破产预测分析

Iqtishadia

Pub Date : 2018-07-24 DOI: 10.21043/iqtishadia.v11i1.3141

Anton Bawono, Aisyah Setyaningrum

The background of this study was based on market share of Isalmic banks in which it is only 5% of National Banks in Indonesia. This indicates ineffective Islamic banks performance. Therefore it will lead to the bankruptcy. Assessing bankruptcy required deep assessment of company performance through its financial ratios; these are Working Capital to Total Assets (WCTA), Earnings Before Interest and Tax to Total Assets (EBITTA), Retained Earnings to Total Assets (RETA) and Book Value of Equity to Book Value of Total Debt (BVEBVTD). The purpose of this study was intended to explain about the influence of those financial ratios on bankruptcy prediction of banks based on Altman Z-Score Model.The data was conducted through indirect observation from quarterly financial report of banks for period 2014-2016. The samples were 11 Sharia banks from 13 Sharia banks listed on Indonesia Financial Services Authority (OJK-RI) by January 2017. The process of analysis was started by conducting Stationery analysis then Regression analysis, the test of assumptions and Multiple Discriminant Analysis (MDA).The result suggests that WCTA, EBITTA and BVEBVTD variable show positive and significance effect on bankruptcy prediction, while the RETA variable shows negative and insignificance. Based on this study, there are only two variables, WCTA and BVEBVTD, that couldpredict bankruptcy with 98.2% accuracy.

这项研究的背景是基于Isalmic银行的市场份额，该银行仅占印尼国家银行的5%。这表明伊斯兰银行表现不佳。因此，它将导致破产。评估破产需要通过财务比率对公司业绩进行深入评估；这些是营运资本与总资产的比率（WCTA）、息税前利润与总资产之比（EBITTA）、留存收益与总资产比率（RETA）和股权账面价值与总债务账面价值之比（BVEBVTD）。本研究旨在基于Altman Z-Score模型解释这些财务比率对银行破产预测的影响。该数据是通过对2014-2016年银行季度财务报告的间接观察得出的。样本为截至2017年1月在印度尼西亚金融服务管理局（OJK-RI）上市的13家Sharia银行中的11家Sharia。分析过程首先进行文具分析，然后进行回归分析、假设检验和多元判别分析（MDA）。结果表明，WCTA、EBITTA和BVEBVTD变量对破产预测具有正显著性影响，而RETA变量则表现出负显著性影响。基于这项研究，只有WCTA和BVEBVTD两个变量可以预测破产，准确率为98.2%。

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引用次数: 0

Contribution of National Sharia Council Fatwa of Indonesian Council of Ulama (DSN-MUI) in The Islamic Economic Development in Indonesia 印度尼西亚乌拉玛理事会(DSN-MUI)的全国伊斯兰教法特瓦在印度尼西亚伊斯兰经济发展中的贡献

Iqtishadia

Pub Date : 2018-07-24 DOI: 10.21043/iqtishadia.v11i1.3187

Abdurrohman Kasdi

This research aims to identify the contribution of fatwa (Islamic instructions of rules) from DSN-MUI in developing the theories and practices of the Islamic economics in Indonesia. The research method used is qualitative, which consists of 116 fatwa DSN-MUI as the main subjects of study. The collected data had been analyzed using content analysis method by creating inimitable and valid data inferences related to its context. The results show that DSN-MUI is the only institution mandated by the law to establish fatwa on Islamic economics and finance, and to provide the provisions of Islamic law toward the Islamic financial institutions in carrying out their activities. Since its establishment in 1998, the roles of DSN-MUI are enormous in laying the foundations of the development of Islamic economics in Indonesia. Until the end of 2017, DSN-MUI has issued 116 fatwa on Islamic economics and finances. Even, DSN-MUI has a very important and strategic role in developing and applying sharia values in the economic field. MUI's important and strategic roles are shown from its position as a pioneer in socialization, internalization, and triggering the Islamic economic growth in Indonesia.

本研究旨在确定DSN-MUI的伊斯兰规则指令（fatwa）对发展印尼伊斯兰经济学理论和实践的贡献。所采用的研究方法是定性的，包括116个法特瓦DSN-MUI作为主要研究对象。通过创建与其上下文相关的无与伦比的和有效的数据推断，使用内容分析方法对收集的数据进行了分析。结果表明，DSN-MUI是唯一一个受法律授权建立伊斯兰经济和金融法特瓦，并为伊斯兰金融机构开展活动提供伊斯兰法律规定的机构。自1998年成立以来，DSN-MUI在为印度尼西亚伊斯兰经济的发展奠定基础方面发挥了巨大作用。截至2017年底，DSN-MUI已发布了116项关于伊斯兰经济和金融的法令。甚至，DSN-MUI在经济领域发展和应用伊斯兰教法价值观方面发挥着非常重要的战略作用。MUI作为社会化、国际化和推动印尼伊斯兰经济增长的先驱，其重要的战略作用可见一斑。

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引用次数: 3

The Impact of Corporate Culture on Marketing Performance 企业文化对营销绩效的影响

Iqtishadia

Pub Date : 2018-07-24 DOI: 10.21043/iqtishadia.v11i1.2847

M. Fathoni, A. Rodoni

ABSTRACT

The purpose of this study is to determine the typology of corporate culture of Islamic banking. This study also aims to determine the influence of corporate culture of Islamic banking on marketing performance.

This study proves that the corporate culture of Islamic banking that accommodates the Islamic teaching has influence on marketing performance.

This study is a comparative study between Bank Muamalat and BNI Syariah. Mixed method is used in this study to analyze collected data. The primary data obtained through survey and interview with employees of the Islamic bank. While secondary data obtained from the annual report documentation, books and articles in scientific journals and other sources that relevant to the research.

Keywords: Corporate Culture, Marketing Performance, Islamic Banking

摘要本研究的目的是确定伊斯兰银行企业文化的类型。本研究还旨在确定伊斯兰银行的企业文化对营销绩效的影响。本研究证明，适应伊斯兰教学的伊斯兰银行企业文化对营销绩效有影响。本研究是对马来西亚国家银行和印尼国家银行Syariah的比较研究。本研究采用混合方法对收集到的数据进行分析。通过对伊斯兰银行员工的调查和访谈获得的初步数据。而从年度报告文件、科学期刊上的书籍和文章以及与研究相关的其他来源获得的次要数据。关键词：企业文化、营销绩效、伊斯兰银行

引用次数: 3

Analysis on the Effect of Deposits and Financing on The Net Income (SHU) at KPN Al Ikhlas IAIN Batusangkar 存款和融资对KPN净收入(SHU)的影响分析

Iqtishadia

Pub Date : 2018-07-18 DOI: 10.21043/iqtishadia.v11i1.2941

Rizal Rizal, D. David, S. Fitri, R. Ramadanis

Cooperative is an institution founded by and for the members with the purpose to prosper the members with maximum achievement of outcome. The phenomenon that happened in Sharia civil servant cooperative Al-Ikhlas in IAIN Batusangkar from year of 2015 until the closing book in 2016, shows that member deposits and financing toward members has increased. Meanwhile, the net income is decreased. This phenomenon is interesting to investigate because it seems like the increasing of deposits and financing do not influence the net income. Consequently, This research aims to analysis the effect of deposit, such as special obligatory deposit, financing deposit and financing simultaneously and partially towards net income (SHU) at sharia civil servant cooperative (KPN) Al Ikhlas IAIN Batusangkar. This is a field research with quantitative approach during the year of 2015 and 2016 as the secondary data. The Result of this research shows that partially, merely financing that has effect towards net income (SHU) with significance level accost 6% that is 0.059 on wald value in the amount of 3,561.While basic contribution, obligatory deposit, special obligatory deposit, financing deposit have no significant effect on net income (SHU). Furhtermore, the amount of basic contribution effect, obligatory deposit effect, special obligatory deposit effect, financing deposit and financing simultaneously on net income (SHU) is 57.2%, while the remaining 42.8% is influenced by other factors that not examined in this research. It is suggested to the management of this sharia cooperative to find out another halal finance to increase financing so it can increase net income such as increasing member participation by gaining the amount of deposits.

合作社是一个由成员建立并为其服务的机构，其目的是使成员繁荣并取得最大的成果。从2015年到2016年结账，IAIN Batusangkar的Sharia公务员合作社Al Ikhlas发生的现象表明，会员存款和对会员的融资有所增加。同时，净收入减少。这一现象很有意思，因为存款和融资的增加似乎不会影响净收入。因此，本研究旨在分析伊斯兰教法公务员合作社（KPN）Al Ikhlas IAIN Batusangkar的存款，如特别强制性存款、融资性存款和融资同时和部分对净收入（SHU）的影响。这是一项以2015年和2016年的定量方法作为次要数据的实地研究。研究结果表明，仅融资对净收入（SHU）有显著性影响的部分占6%，相当于3561瓦尔德值的0.059。而基本缴款、强制性存款、特别强制性存款、融资性存款对净收入没有显著影响。此外，基本贡献效应、强制性存款效应、特别强制性存款效应以及融资性存款和融资同时对净收入（SHU）的影响为57.2%，其余42.8%受本研究未考察的其他因素的影响。建议该伊斯兰教法合作社的管理层寻找另一家清真金融机构来增加融资，从而增加净收入，例如通过获得存款来增加成员参与度。

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引用次数: 1

The Study of Fraud in Financial Institutions (Analysis of the Theory of Fraud Triangle in Perspective of Islamic Sharia) 金融机构欺诈研究（伊斯兰教法视角下的欺诈三角理论分析）

Iqtishadia

Pub Date : 2018-07-18 DOI: 10.21043/IQTISHADIA.V11I1.3354

N. Nadhirin, H. Husnurrosyidah

This research aims to (1) reveal the fraud practices and the factors that caused it, (2) understand and analyze the practices of fraud in the perspective of the theory of triangle of fraud and fraud in the Islamic perspective (3) find the pattern prevention of practice fraud. This study used a qualitative approach. Engineering data collection with interviews, observation and documentation. The location of this research on BPR Mandiri Arta Abadi, Semarang. The subject of this research include leadership of the BPR, customers and some employees. The validity of the data was tested with triangulation, include angulasi techniques, resources and time. Data were analyzed with the interactive silkus technique, namely, collecting, reducing, displaying and verifying. The research found that fraud was done by because many factors, both factors that is internal or external. Internally the offender committing fraud because the urge to want to earn more income outside official income received. A sense of responsibility both morally and awareness religions are less well encourage perpetrators to commit fraud. The academic level of education principals, pushing data to rationalize, and make a decision. The external pressure that is encouraging the perpetrators of fraud are due to the pressure of the needs and desires of your family and those near loved as well as supply of goods and services that encourage actors to do the fraud at work. Approach to fraud from the perspective of Sharia and triangle, resulting in a more comprehensive understanding of fraud, academic, ethical and transcendental. So with a comprehensive understanding of this, is able to prevent acts of fraud in financial institutions.

本研究旨在(1)揭示欺诈行为及其产生的因素;(2)从欺诈三角理论和伊斯兰教视角下的欺诈行为来理解和分析欺诈行为;(3)找到预防欺诈行为的模式。本研究采用定性方法。通过访谈、观察和文档收集工程数据。本研究的地点是三宝垄的Mandiri Arta Abadi。本研究的主题包括BPR的领导，客户和一些员工。用三角测量法对数据的有效性进行了检验，包括测量技术、资源和时间。采用交互式丝印技术对数据进行采集、还原、显示和验证。研究发现，造成欺诈的因素很多，既有内部因素，也有外部因素。在内部，行贿者之所以实施诈骗，是因为想要赚取更多官方收入以外的收入的冲动。道德上的责任感和宗教意识都不太会鼓励犯罪者进行欺诈。教育校长的学术水平，推动数据合理化，并作出决定。鼓励欺诈者的外部压力是由于你的家人和你所爱的人的需求和欲望的压力，以及鼓励演员在工作中进行欺诈的商品和服务的供应。从伊斯兰教法和三角的角度看待欺诈，从而对欺诈有了更全面的认识，具有学术性、伦理学和超越性。所以有了全面的了解这一点，才能够防止金融机构的欺诈行为。

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引用次数: 2

Obstacles and Solutions in Performing Islamic Financial Contracts 执行伊斯兰金融合同的障碍和解决办法

Iqtishadia

Pub Date : 2018-07-18 DOI: 10.21043/iqtishadia.v11i1.3200

Arif - Hoetoro

There are some obstacles faced by Islamic microfinance institutions in performing Islamic financial contracts as purely demanded by Islamic law. In case of Bayt al-Maal wa al-Tamweel (BMT), the application of Islamic financial contracts needs a special approach and innovation. By taking BMT Sidogiri of East Java as the research site, this study qualitatively evaluated the practice of murabahah, mudlarabah, and musharakah contracts conducted by such an insti-tution. In examining these obstacles, this study had conducted several in-depth interviews with the branch manajer of BMT Sidogiri of Malang City. The findings revealed that the obstacles in performing Islamic financial contracts are dominated by lack of knowledge, asymmetric information, limited cooperation among related institutions, opportunistic behavior, and lack of social capital. To overcome these obstacles, it is recommended that the practices of Islamic financial transactions were not only in line with shari’ah-compliant but also with shari’ah-based schemes.

伊斯兰小额金融机构在履行纯粹按照伊斯兰法律要求的伊斯兰金融合同方面面临一些障碍。就Bayt al-Maal wa al-Tamweel（BMT）而言，伊斯兰金融合同的应用需要一种特殊的方法和创新。本研究以东爪哇的BMT Sidogiri为研究地点，对该机构实施的murabahah、mudlarabah和musharakah合同的实践进行了定性评估。在考察这些障碍时，本研究对马朗市BMT Sidogiri的分支机构经理进行了几次深入采访。研究结果表明，履行伊斯兰金融合同的障碍主要是缺乏知识、信息不对称、相关机构之间的合作有限、机会主义行为和缺乏社会资本。为了克服这些障碍，建议伊斯兰金融交易的做法不仅符合伊斯兰教法，而且符合基于伊斯兰教法的计划。

引用次数: 1

The Determinants of Dividend Payout: Evidence from the Malaysian Property Market 股息支付的决定因素:来自马来西亚房地产市场的证据

Iqtishadia

Pub Date : 2018-07-18 DOI: 10.21043/iqtishadia.v11i1.3157

Ong Chun Lin, Hassanudin Mohd Thas Thaker, A. Khaliq, Mohamed Asmy bin Mohd Thas Thaker

The paper aims to investigate the determinants of dividend payout among the Malaysian property companies. The sample size consists of 30 property listed companies on Bursa Malaysia. The data are generally obtained from the company’s annual report for the period of 2012 to 2016. The study employs multiple regression analysis to examine the influence of firms specific and macroeconomic variables on dividend payout. Result of the test shows that the dividend payout has a significant negative relationship with ownership structure and positive relationship on return on equity, quick ratio and GDP. The study instigates to enrich the literature on dividend determinants especially in the context of Malaysia.

本文旨在研究马来西亚房地产公司股息支付的决定因素。样本由马来西亚证券交易所的30家房地产上市公司组成。这些数据通常来自公司2012年至2016年的年度报告。本研究采用多元回归分析来检验企业特定变量和宏观经济变量对股息支付的影响。检验结果表明，股利支付与股权结构呈显著负相关，与净资产收益率、速动比率和GDP呈正相关。这项研究有助于丰富关于股息决定因素的文献，特别是在马来西亚的背景下。

引用次数: 10

Evaluation of the Spinoffs Criteria: A Lesson from The Indonesian Islamic Banking Industry 分拆标准的评估：印尼伊斯兰银行业的经验教训

Iqtishadia

Pub Date : 2018-07-16 DOI: 10.21043/iqtishadia.v11i1.3211

Mohammad Arif, N. Nachrowi, M. Nasution, T. M. Mahmud

Spin-off policy is one of the crucial issues in the Indonesian Islamic Banking Act (The Act of 21/2008). This paper is going to evaluate the spinoffs criteria that are inherent in the Act of 21/2008. The method that has been used in this paper to evaluate the spinoffs criteria is ARIMA and simulation. This ARIMA method is used to forecast that the Islamic banking unit can achieve the fifty percent asset after fifteen years after this act. The object that is used in this paper is four Islamic spin-off's banks, five Islamic banking units, and two Islamic full-fledged banks. The ARIMA result shows that from all of the objects in fifteen years or the year of 2023, there are no Islamic banks either Islamic full-fledged banks or Islamic banking unit can achieve the fifty percent asset. Besides that, based on the simulation it needs high growth asset to achieve the market share asset of its parent’s banks. According to these results, this study suggests the regulator should revise the spinoffs criteria using the strict criteria that based on either nominal assets, capital, financial ratio or the others.

分拆政策是《印度尼西亚伊斯兰银行法》（2008年第21号法案）中的关键问题之一。本文将评估21/2008法案中固有的衍生产品标准。本文中用于评估衍生产品标准的方法是ARIMA和模拟。该ARIMA方法用于预测伊斯兰银行部门在该法案实施15年后可以实现50%的资产。本文使用的对象是四家伊斯兰分支银行、五家伊斯兰银行部门和两家伊斯兰成熟银行。ARIMA结果显示，从15年或2023年的所有目标来看，没有伊斯兰银行——伊斯兰成熟银行或伊斯兰银行部门能够实现50%的资产。此外，基于模拟，它需要高增长资产来实现其母公司银行的市场份额资产。根据这些结果，这项研究表明，监管机构应该使用基于名义资产、资本、财务比率或其他方面的严格标准来修改分拆标准。

引用次数: 6

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