UIN (Universitas Islam Negeri) Sunan Kalijaga, Yogyakarta: E-Journal Fakultas Ekonomi dan Bisnis Islam
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Does Diversification and Restructuring Reduce Non-Performing Financing?
Get PDFResearch Aims: This research aims to identify the influence of MSMEs and non-MSMEs financing diversification, as well as financing restructuring, on non-performing financing (NPF).
Methodology: This study utilizes a quantitative research method with secondary data, including Asset Quality Reports and Financial Ratio Reports accessed through the Financial Services Authority (OJK) from 2018 to 2022 for 10 Islamic commercial banks in Indonesia on a quarterly basis. Non-Probability Sampling was used as the sampling technique, and data analysis was conducted using panel regression with the Fixed Effect Model through Eviews 12 software.
Research Findings: The empirical results indicate that both MSMEs and non-MSMEs credit diversification do not have a significant impact on reducing credit risk in Islamic banks in Indonesia. However, restructuring has an impact on non-performing financing in Islamic banks in Indonesia.
Theoretical Contribution: This study contributes to the literature by examining the relationship between diversification of MSME and non-MSME financing and financing restructuring. With this research, it is hoped that Islamic banks will pay more attention to minimizing problematic financing to maintain the stability of their financial performance.
Research limitation and implication: In practical terms, these findings suggest that policymakers may consider implementing a concentration strategy for financing in specific sectors. If diversification is to be continued, further policy adjustments may be necessary
Exploring the Intention Purchase of Halal Food Products: Evidence from Indonesian Non-Muslim Consumers
Get PDFResearch Aims: It is necessary to know what factors attract non-Muslims to consume halal food products so that the right marketing strategy is obtained to expand that market.
Research Method: The approach used is descriptive quantitative, multiple regression analysis. The characteristics of the study sample are Indonesian non-Muslims. Data was obtained through questionnaires, with a sample of 180 respondents.
Research Findings: The results of the study show the variables that influence the intention to purchase halal products are product ingredients, product safety, and subjective norms. Product awareness does not affect the intention to purchase non-Muslim halal products.
Originality: There is no research that discusses the factors that influence purchase intention, with a sample of Indonesian non-Muslims, and with the same variables as this study.
Implication: Halal food products are available and can be consumed by Muslim and non-Muslim communities, so halal products have great potential to continue to grow
Efficiency Analysis of Rural Bank and Islamic Rural Bank in Central Java: Non Parametric Approach
Get PDFThe purpose of this study is to examine the efficiency of the Islamic banking business in Indonesia, specially Rural Banks and Islamic Rural Banks. As a component of Indonesia\u27s Islamic banking ecosystem, it is critical to understand the extent to which the two types of banks work optimally together to support the development of Islamic finance, particularly during the Covid-19 pandemic, and to realize public welfare, particularly through productive financing consistent with Sustainable Developmen Goals Objectives. In the periode of 2016 until 2020, this study examined a sample of 22 Rural Bank and 20 Islamic Rural Bank in central Java. The study was conducted using a non-parametric approach known as DEA (Data Envelopment Analysis). The intermediation strategy was used to determine the input and output variables in this study. Fixed assets, operational costs, and third-party money are included as input variables. Meanwhile, the output variable is made up of the quantity of finance granted and the amount of operating income earned. The findings of this study reveal that the efficiency of Rural Bank and Islamic Rural Bank in Central Java has a shifting tendency across the 2016–2020 timeframe, with the average bank experiencing a decline in efficiency during the COVID-19 pandemic. Additionally, when comparing the two types of banks in Central Java, Islamic Rural Bank has a greater efficiency level than Rural Bank. Additionally, this study assesses the possibility for improvement of inefficient programs using input and output data. The primary source of inefficiency is in the output variable, particularly in terms of customer financing. Additionally, this research makes recommendations to a variety of stakeholders, including practitioners, academics, and regulator
Optimization Of Local Potential In Ketupat Village, Raas District Through Food Product Processing
Get PDFKetupat Village is a village where most of the population has livelihoods in agriculture and fisheries. The local potentials owned by the Ketupat Village have not been maximally empowered, especially the empowerment of human resources and the potential of local villages such as agricultural products and fisheries. This research is about optimizing local potential through training in making fish and chips products. The aim is to form a small business community (home industry) as a place provided for self-employment, so that people in the future have additional income that can be used for household needs.
Keywords: Procesessed product, community empowerment, small business community
Abstrak
Desa Ketupat merupakan desa yang sebagian besar penduduknya memiliki mata pencaharian di bidang pertanian dan perikanan. Potensi-potensi lokal yang dimiliki oleh Desa Ketupat ini belum dapat diberdayakan secara maksimal terutama pemberdayaan sumber daya manusia dan potensi lokal desa seperti hasil-hasil pertanian, dan perikanan. Penelitian ini berisi tentang cara mengoptimalkan potensi lokal melalui pelatihan pembuatan produk peyek ikan dan keripik. Tujuannya adalah untuk membentuk usaha kecil masyarakat (home industry) sebagai wadah yang disediakan untuk berwiraswasta, sehingga masyarakat ke depan memiliki penghasilan tambahan yang dapat digunakan untuk keperluan rumah tangga. 
Kartini in the Pandemic: Women\u27s Economic Empowerment Through Synergy of Digital Banking, Fintech, and E-Commerce
Get PDFThe role of the Financial Services Authority (OJK) is getting bigger in Indonesia. Various strategies are implemented to increase financial inclusion and literacy in Indonesia. However, the mindset that is built that women are identical to housewives who do not have financial independence creates a gap in inclusion and financial literacy between men and women. As a result, women cannot contribute to managing finances well and cannot help build a strong family economy because they do not have the knowledge and financial skills as well as men. The KARTINI program is a program that provides facilities for the women\u27s community to have financial independence. The integration between digital banking (smart behavior), financial technology (affiliate marketing), and e-commerce (dropship) can be the right program in optimizing financial inclusion and literacy for women. The implementation of the KARTINI program has a positive impact on the women\u27s community such as women\u27s cooperatives, PKK women, Aisyiyah women, recitation groups, dharma Wanita and other women\u27s groups. In addition, this program can be applied by OJK to all regions in Indonesia to increase financial literacy and inclusion. Through the integration of smart behavior, affiliate marketing, and dropship, the goals of OJK will be achieved more quickly
DESIGN PATTERNS OF WOMEN EMPOWERING MSMEs THROUGH FINANCIAL MANAGEMENT PLANNING AND REPORTING AND UTILIZATION OF INFORMATION TECHNOLOGY
Get PDFThis study aims to develop a training pattern design to improve the ability of MSME actors in running their businesses. The first is to design financial planning and reporting in Patukgawemulyo Village, Mirit District, Kebumen Regency; Identify priorities for developing MSME actors in Patukgawemulyo Village, Mirit District, Kebumen Regency in fulfilling the family economy. Formulating a training pattern for female MSME actors in planning and compiling financial reports in Patukgawemulyo Village, Mirit District, Kebumen Regency. The implementation of this research uses the participatory action research (PAR) method, while the pattern is that the planning and financial reporting of MSME actors in Patukgawemulyo Village, Mirit District, Kebumen Regency is still done manually and mixes personal needs with business, so it is difficult to know the real condition of the business whether it is profitable or not. loss, the priority of developing MSME actors in Patukgawemulyo Village, Mirit District, Kebumen Regency based on the analysis is that administrative arrangements are carried out both manually and using information technology; The pattern of training for MSME actors in planning and compiling financial reports in Patukgawemulyo Village, Mirit District, Kebumen Regency begins with basic accounting equations, and can also take advantage of information technology assistance in preparing financial reports
Bank Size, Investment Financing, Islamicity Performance Index dan Penerimaan Zakat Perbankan Syariah
Get PDFResearch Aims: Islamic banking has a function as a social agent. In carrying out their function as social agents, Islamic banks have the task of collecting and managing zakat funds. This study aims to determine the internal factors of Islamic banks that affect the acceptance of zakat in Islamic banks. Internal factors of Islamic banks are measured by bank size, mudharabah financing, musyarakah financing, buying and selling financing, and the Islamic performance index which is measured by profit sharing ratio, equitable distribution ratio, and Islamic vs non-Islamic income ratio.
Methodology: The population of this study is Islamic banks in Indonesia for the period 2013-2021 with a total sample of 8 banks. The sampling technique is the purposive sampling method by taking data from the financial statements of Islamic banks. The analysis technique uses multiple linear regression.
Research Findings: The results showed that bank size and buying and selling financing had a positive effect on zakat receipts. Meanwhile, mudharabah financing, musyarakah financing, profit sharing ratio, equitable distribution ratio, and Islamic vs non-Islamic ratio do not affect zakat receipts.
Keywords: Islamic Banking, bank size, Investing Financing, Islamicity Performance Index, Zaka
The Relationship between Religiousity and New Product Adoption: Case Study on Muslim Students in Yogyakarta
Get PDFThis paper aims to fill the knowledge gap by gathering evidence from the fourth largest Muslim country in the world, Indonesia, through an analysis of the effect of consumer religiosity on new product adoption. The research uses a quantitative research method, where the hypothesis testing was carried out using the Structural Equation Modelling-Partial Least Square (SEM-PLS) method. The data used in this study are primary data obtained from questionnaires distributed to the respondents, per the criteria and research needs. The results show that Islam affects the purchase decision and adoption of new products. Hypothesis H1 examined in this study has supported the assumption that religion has greater control over a new product adoption. This finding is factual that, in Islam, the actions of consumers are ruled by religious tenets. The distinct feature of this study compared with another similar paper is that this study uses an SEM-PLS method and Warp-PLS in analysing the data. On the contrary, the previous research applies Smart-PLS and SPSS methods. More distinctively, the main focus of this study is the Muslim students in Yogyakarta. This is an exploratory study, in which its findings may not be generalised due to the limited number of participants. The findings of this study draw attention to investigating the impact of religiosity among Muslim consumers on new product adoption. It was so appealing for the authors to see the influence of Islam on the purchase decision and adoption of any new products
The The Effect of Auditor Competence, Audit Complexity, and Auditor Time Budget Pressure on Audit Quality with The Information System Understanding as Moderating Variable
No full textPurpose: The progress of a company can be seen from the position of its financial statements. Therefore the financial statements must be audited by a qualified Public Accountant or Auditor to show that the financial statements are presented fairly. The auditor must perform a quality audit to provide reliable and trustworthy information. This study aims to determine the effect of auditor competence, audit complexity, and auditor time budget pressure on audit quality with the information systems understanding as moderating variable.
Methodology: This study conducted on auditors working at the Public Accounting Firm of DKI Jakarta recorded in the directory of Indonesian Institute of Accountants. The samples of this study consists of 20 Public Accounting Firm. Data collection technique used primary data. Primary data obtained through the survey by distributing questionnaires to respondents. The questionnaires were distributed directly to the auditors at 20 Public Accounting Firm. Data analysis technique used moderated regression analysis (MRA).
Findings: The result of the research shows that: Auditor competence has a positive effect on audit quality, audit complexity does not effect audit quality, and auditor time budget pressure has negative effect on audit quality. The interaction of information system understanding between auditor competence with audit quality is an independent variable. The interaction of information system understanding between audit complexity with audit quality is not a moderation variable. Meanwhile, the interaction of information system understanding between auditor time budget pressure with audit quality is a quasi moderator.
Novelty: This paper uses auditor competence that distinguishes it from previous studies.
Keywords: auditor competence, audit complexity, auditor time budget pressure, audit quality,
information system understandin
Factors Affecting the Performance of Zakat Administration in Malaysia: An AHP Approach
Get PDFThe primary objective of this study is to investigate the views of zakat professionals on the factors affecting the performance of zakat administration in Malaysia. This study started with library research to critically review previous literature on zakat administration, followed by the analytical hierarchy process (AHP). This study finds that the provisions of zakat law and collection mechanism are viewed as the most critical factors influencing the performance of zakat collection and distribution mechanism and public perception are viewed as the two main factors affecting the performance of zakat distribution administration in Malaysia. This study hopes to shed some light on how to improve the administration of zakat collection and distribution, especially the importance of having a standardized legislation and regulatory frameworks for zakat administration to be applied in all states in Malaysia