UIN (Universitas Islam Negeri) Sunan Kalijaga, Yogyakarta: E-Journal Fakultas Ekonomi dan Bisnis Islam
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Philosophy behind Islamic Economics: Limited Desires and Unlimited Resources
Get PDFThe most famous definition of economics among modern academicians and economists is a branch of science which deals with the study of the relationship between limited resources and unlimited wants or desires. Under the shadow of this definition, there are different types of conventional economic systems included relativism, utilitarianism, and universalism, etc. This study has been introduced in the economic world through an evolution process. There is a dominant feeling within the Muslim elites that either Islam is unable to respond to complex contemporary challenges in the fields of trade and economics or its economic concepts are old and outdated. Both of these perceptions are incorrect. The real philosophy, concept, and definition of Islamic economics are based on limiting desires and unlimited resources which are supported by Quran and Hadith. The beauty of Islamic economics is based on limited desires and unlimited resources. This concept of Islamic economics can share the risk of profit and loss in their business. Islamic banks with this revolutionary approach will feel at ease in implementing Shari’ah-based finance and offer risk-sharing products and services
Identifying a Convergence between Non-Financial Information and Islamic Accounting for Islamic Decision Usefulness: A Review and Synthesis
Get PDFThis study aims to explore a framework of developing the Islamic decision usefulness (IDU) concept through a review of non-financial information and Islamic accounting under the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) literature for convergence and the extent to which this convergence will inspire future empirical-research opportunities for the increased Islamic decision usefulness (IIDU). Exploring and delineating historically non-financial information literature to be linked with Islamic accounting trends through content analysis, this study suggests that decision usefulness of non-financial information has flourished from being complementary to the strategic role of information, adopting the ideas of creating shared value (CSV), and sustainable value-creation (SVC). To this point, the enhancement of decision usefulness emitted from non-financial information and Islamic accounting literature points to the same pole (convergence), exposing the firms’ relevant-sustainable shared-value for 3Ps (profit, people, and planet) blended with Islamic accounting concepts, whereby welcoming many future empirical-research opportunities for the increased Islamic decision usefulness (IIDU)
The Influence of Severity Violation, Demographic Factors and Organizational Factors on Whistleblowing Intention
No full textOne of the factors that motivate someone to become a whistleblower is demographic factors such as gender and ethnicity. Another factor that can motivate someone\u27s intention to do whistleblowing is managerial status. High-level managers, have positive perceptions about whistleblowing and may do whistleblowing, so the authors are interested in examining the influence of the seriousness of violations, demographic factors and organizational factors on whistleblowing intentions. The sample in this study is the financial section of the Central Java Regional OJK Work Unit. The number of samples in this study were 86 respondents because they felt they could represent the total number of accountants. Based on the discussion in this study, the researcher concludes that several results of the study stated that the saverity of the violation had a significant positive effect on whisteblowing intention, That is, if the level of severity is more serious, then one\u27s intention to do whistleblowing will increase
Market Reaction Analysis of Annual Report Award Announcement: An Event Study Using Abnormal Return, Trading Volume Activity, and Stock Price
Get PDFThis study intends to examine the differences in market reaction around the announcement of the Annual Report Award which is not only measured by abnormal return but is also measured using trading volume activity and stock prices. The data used are quantitative data in the form of a list of companies that received the Annual Report Award for the 2015-2018 period, the daily closing price of the ARA-winning company in the event window, the composite stock price index, the number of shares traded, and the number of shares outstanding. The event window is selected for 11 days because the long window period will blend with the effects of other events or confounding effects. The results of the study concluded that the market reacted around the announcement of the Annual Report Award for the 2015-2018 period measured using abnormal returns, trading volume activity, and stock prices. There is no difference in abnormal returns before and after the announcement of the 2013-2016 Annual Report Award period. Instead there are differences in trading volume activity and stock prices before and after the announcement of the Annual Report Award for the 2015-2018 period
Does The Banking Information System Affect Customer Satisfaction and Loyalty?
Get PDFThis research examines customer satisfaction and loyalty in Islamic banking in the use of internet banking. The research was conducted based on the increase in e-banking users in Islamic banking in Indonesia. E-banking is one of the banking information system services needed today. The research method was carried out using the method of Structural Equation Modeling (SEM) through AMOS and SPSS software. Meanwhile, data collection is carried out through an online survey via a google form. The online survey found 154 respondents of which 27% were from Central Java Province and 47% from the Special Region of Yogyakarta with simple random analysis sample analysis. This study shows that internet banking adoption has a significant effect on customers in Islamic banking, while satisfaction is very large in mediating the relationship between internet banking use and customer loyalty in Islamic banking. Theoretically, this study implies that the banking information system, especially in internet banking, plays an important role in providing service and satisfaction and has a significant effect on customer loyalty
Micro Macro Economics Fundamental Factors and Indonesia Stock Exchange Return
Get PDFStock investment has an attraction for investors because with investments in the form of shares, investors have the expectation of obtaining profits in the form of capital gains or stock dividends. To take into account the risk factors and produce a maximum level of profit, the stock purchase decision-making process requires careful analysis when determining its market value. Thus, in deciding investment in the stock market, prospective investors must first conduct an in-depth analysis of the company whose shares will be purchased. The fundamental analysis concerns the projected condition of the company in the future by showing the present and past situations. This approach is used to assess the intrinsic value of these shares, and investors are used for investment over a long period. The data used in this research are 22 infrastructure issuers on the Indonesia Stock Exchange from 2015-2018. The data is then processed by the econometrics method using Eviews and Microsoft Excel software with a panel data regression model or pooled regression. Hypothesis testing shows that fundamental macro-micro factors jointly affect the stock returns on infrastructure companies listed on the Indonesia Stock Exchang
Determinants of Bank Profitability: The Case of Listed Bank on Indonesian Stock Exchange
Get PDFBanks are referred to as financial institutions or companies that are authorized by the government to manage money by receiving deposits, providing loans and investments. Banks are important in gaining profits for long-term survival and bank growth. In calculating bank profitability there are various ways, namely by using ROE, ROA and NIM. The dependent variable is profitability with ROE, ROA and NIM measurement tools. Purposive sampling technique is used as a sampling method with criteria: 1) banks listed on the IDX during the observation period from 2008 to 2018, 2) banks during the observation period from 2008 to 2018 and 3) generate positive profit or profitability in a row - according to the years 2008 to 2018. The method of multiple linear regression analysis was used in this study, using the help of SPSS software version 20. Output of research shows descriptive statistics, where the maximum value is in the size variable, while the ROE variable ranks the lowest minimum, with the highest average being the size and the standard deviatio
Efficiency Analysis of Firm Financial Performance: Case Study of PT. Unilever Indonesia
Get PDFThe purpose of this study is to analyze the profitability ratios and companyliquidity ratios to assess the efficiency of company performance. This research isincluded in descriptive research, which is research that seeks to describe aphenomenon, event, event that is happening now. The reason this type of researchis used is because the researcher tries to describe the events and events that arethe center of attention without giving special treatment to those events. The studywas conducted at PT. Unilever Indonesia, is the largest manufacturing companyin Indonesia. The data analysis technique used in this study is quantitativedescriptive using financial ratio analysis. The results show financial performanceseen from the profitability ratio, overall the average is said to be efficient becauseof its magnitude above the industry average as a benchmark. Financialperformance can be seen from the liquidity ratio, overall the average ratio is saidto be liquid because the average is above the industry average as a benchmark
THE INFLUENCE OF SOCIAL IMPACT MODERATING VARIABLES ON COMMUNITY ATTITUDE RELATIONSHIP WILL HALAL TOURISM AND HALAL TOURIST INTEREST IN YOGYAKARTA
Get PDFThis study aims to find out and empirically examine the effect of moderating variables of sosial impact on the relationship between community attitudes towards halal tourism and the interest in halal tours in Special Regions of Yogyakarta. The study sample consisted of 435 respondents from five districts in ten sub-districts in the Special Region of Yogyakarta, with each sub-district consisting of five respondents. Data collection techniques use random cluster sampling or random data collection, but there are groupings of respondents from gender and age. The results of testing the data show that the researchers\u27 hypotheses are acceptable, where the public attitude towards halal tourism influences people\u27s interest in halal tours. The existence of a moderating variable in the form of social impact also supports the relationshi
Zakat Blockchain: A Descriptive Qualitative Approach
Get PDFZakat as a tremendously effective tool for poverty minimization and social problems resolution, just like digital wallets can be used and optimized within the potential use of blockchain technology. Furthermore, zakat blockchain is one of the media instruments to cut the chain of zakat management and distribution, which is complex and requires much time. The synergy of amil zakat and muzakki in zakat blockchain is the right answer for welfare and time efficiency in distributing zakat to asnaf wherever they are. The methodology employed in this research was descriptive qualitative. This research was a descriptive study because it described or elucidated the combination of zakat and blockchain in Indonesia. The research approach used was qualitative. The objects of this research were zakat institutions in Indonesia. The subject of this research was the mechanism between muzakki and nadzhir in Indonesia This study’s results stated the importance of blockchain application and implementation for better zakat managemen