IAIN Salatiga (Institut Agama Islam Negeri) Open Journal System
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Analysis financial ratio on financial performance of banks with problem finance as intervening variables
Full text linkThe purpose of this study was to analyze the effect of CAR, BOPO and FDR on ROA with Non-performing Financing as an Intervening Variable in Islamic Commercial Banks for the 2016-2020 period. Where this research uses quantitative research using regression analysis as data analysis. This study uses secondary data in the form of panels using the annual data of each Islamic commercial bank selected as the research sample in the 2016-2020 period. The data obtained were then analyzed using the Eviews 10 application tool. The results of this study indicate that the CAR, BOPO, FDR and NPF variables have a partial effect on ROA. The CAR, FDR and NPF variables have no significant negative effect on ROA, while the BOPO variable has a significant negative effect on ROA. And the NPF variable cannot mediate the effect of CAR, BOPO and FDR on ROA. And the results of the research on the ROA of Islamic Commercial Banks before the pandemic (2019) and during the pandemic (2020) using the Wilcoxon Signed Rank Test showed that there were significant differences
The effect of sharia compliance and islamic corporate governance on fraud with internal control as moderating variable
Full text linkThe purpose of this study was to determine the effect of Sharia Compliance (IsIR, PSR, IIR, ZPR, EDR) and Islamic Corporate Governance on Fraud with Internal Control as Moderating Variable in Islamic commercial Bank. The sample used in this study was 13 banks with the sampling technique using purpose sampling. The informated used are 65 annual reports received the documentation method. This study use panel data regression and use moderated regression analysis. The result show that the variable IsIR, ZPR and ICG has a negative and significant effect on Fraud. PSR, IIR and EDR has no effect on Fraud. Internal Control can moderate the effect of ICG on Fraud, but cannot moderate the effect of IsIR, PSR, IIR, ZPR and EDR on fraud.Keywords: sharia compliance, islamic corporate governance, fraud, internal contro
Market Concentration, Bank Characteristics, Macroeconomic Conditions, and Indonesian Islamic Bank Financing
No full textAs the latest player in the banking market in Indonesia, Islamic banks are not as experienced as their counterpart conventional banks. In addition, the types of Islamic bank financing (loans) are different from conventional bank loans. Our work investigates the determinants of Islamic bank financing in Indonesia. Our concern variables are market concentration, bank fundamentals, and macroeconomic conditions, including Covid-19. This study examines all Islamic banks in Indonesia from 2015 to 2020 using quarterly data. Our data set is 724 observations with unbalanced panel data. We employ the dynamic panel data using the two-step system GMM that is more robust than two-step difference GMM. Market concentration encourages financing. Profitability, bank size, and financing loss provision also enhance financing. However, a high degree of risk aversion and inefficiency reduces financing. Furthermore, Islamic bank financing also depends on macroeconomic conditions. Economic upturns strengthen financing. Strong bank fundamentals, particularly bank size, are the key to success for Islamic bank financing. The results draw an important practical implication. Large Islamic bank is a necessary condition to compete with a conventional bank. Accordingly, the spin off policy of Islamic bank windows to full-fledged Islamic bank should be implemented immediately
Meningkatkan Eksistensi Perpustakaan melalui Aspirasi Pemustaka
No full textThe challenges for libraries today are enormous. As a growing organization, libraries must keep up with the times and the increasingly diverse information technology to survive and not be eroded by the times. Various efforts need to be made to maintain the library's existence by consistently providing the best service and involving the aspirations of the community served. This research aims to help improve the existence of UIN K.H. Abdurrahman Wahid Library as supporting the tri dharma of higher education. The approach in this research is qualitative with the type of field research. The data collection method was conducted through focus group discussion (FGD). Participants in this FGD are students, lecturers, and academic staff representatives. The results of this study found that several things need to be considered to improve the library's existence, including various aspects, namely policies, services, collections, facilities, literacy activities, cleanliness, and human resources. The contribution of this research is used as a guideline to improve library governance and provide many conveniences to library users so that they feel the library's existence
KUALITAS LAYANAN ISLAM (CARTER), KEPERCAYAAN DAN CUSTOMER RELATIONSHIP MANAGEMENT TERHADAP LOYALITAS NASABAH DENGAN KEPUASAN SEBAGAI VARIABEL INTERVENING
Full text linkPenelitian ini bertujuan untuk mengetahui pengaruh kualitas layanan islam (CARTER), kepercayaan dan customer relationship management terhadap loyalitas nasabah dengan kepuasan sebagai variabel intervening. Dalam penelitian ini menggunakan metode koantitatif dan primer yang diolah melalui penyebaran kuesioner terhadap nasabah bank BTN Syariah KC Solo. Sampel yang diambil sebanyak 100 responden dengan titik purposive sampling. Kemudian hasil yang diperoleh diolah dengan spss versi 21. Analisis yang digunakan meliputi uji instrumen, uji statistik, uji asumsi klasik dan path analysis (analisis jalur).Berdasarkan hasil pengujian menunjukkan: kualitas layanan islam (CARTER) berpengaruh tidak signifikan terhadap loyalitas nasabah, kepercayaan berpengaruh positif signifikan terhadap loyalitas nasabah, customer relationship management berpengaruh tidak signifikan, kepuasan berpengaruh positif signifikan terhadap loyalitas nasabah, kualitas layanan islam (carter) berpengaruh positif tidak signifikan terhadap kepuasan, kepercayaan berpengaruh positif signifikan terhadap kepuasan, customer relationship management berpengaruh positif signifikan terhadap kepuasan, kepuasan tidak mampu memediasi pengaruh kualitas layanan islam (CARTER) terahadap loyalitas nasabah, kepuasan tidak mampu memediasi pengaruh kepercayaan terhadap loyalitas nasabah, kepuasan mampu memediasi pengaruh customer relationship management terhadap loyalitas nasabah
Transactions of Cryptocurrency in the Perspective of Islamic Finance and Economics
No full textCryptocurrency is a growing fintech trend frequently encountered in various moderneconomic activities. Therefore, this research aimed to provide knowledge and understanding of cryptocurrency, particularly from the perspective of Islamic finance and economics using secondary data obtained from literature. As a digital financial transaction system, cryptocurrency fundamentally uses relatively new technology. However, the legal nature still needs further examination without constituting a form of violation. In Indonesia, the government has yet to adopt a definitive stance on the presence of cryptocurrency, thereby permitting its usage. The results showed that cryptocurrency investment includes substantially greater risk compared to others due to the inherent challenge of predicting the value. From the perspective of Islamic finance and economics, the transactions are considered to lack clarity in terms of quality and quantity, containing elements of uncertainty (gharar). Moreover, the concept of Bitcoin as a transaction tool is forbidden (haram) by the Indonesian Ulama Council since the project contains uncertainty and does not comply with the existing regulations. The implications of the research emphasize the necessity ofavoiding dubious activities, such as cryptocurrency, as well as transactions leading to higher harm (madharat) compared to benefits, particularly from the perspective of Islamic finance and economics
Potensi dan Tantangan Naskah Kuno di Indonesia Sebagai Warisan Budaya Digital: Narrative Literature Review
No full textIndonesia has a diverse culture, history, and knowledge from the past written in ancient manuscripts. This research aims to identify the potential and challenges of ancient manuscripts in Indonesia, and formulate activities to overcome the challenges of ancient manuscripts as digital cultural heritage. The method used is Narrative Literature Review to explore and develop existing understanding and contribute to shaping new perspectives. The data used was obtained from the Google Scholar database using research boundaries with a distance of the last 10 (ten) years, namely from 2014 - 2023 with a total of 8 journal articles. The data was analyzed by reducing and displaying data and making conclusions through a brief narrative. The results showed that ancient manuscripts in Indonesia have great potential as a source of information, history and knowledge, and can support the creative industry and tourism. However, there are challenges in the form of lack of public understanding, vulnerable physical condition of manuscripts, lack of public trust in the government, and threats from biological, physical, chemical, human, and natural disaster factors. In overcoming these challenges, comprehensive efforts are needed such as socialization, additional budget, cooperation with various parties, increasing the capacity of human resources, and utilizing the latest technology in preserving ancient manuscripts. In conclusion, the preservation of ancient manuscripts in Indonesia faces various complex challenges, but has great potential to be developed as a digital cultural heritage. Therefore, comprehensive efforts from various stakeholders are needed to overcome these challenges so that ancient manuscripts can be preserved and optimally utilized
INOVASI LAYANAN PERPUSTAKAAN BERBASIS INKLUSI SOSIAL DI DINAS KEARSIPAN DAN PERPUSTAKAAN KABUPATEN KEBUMEN
No full textSocial society inclusion is a process of developing the capacity of individuals and groups to participate and play a role. This research aims to discover the innovation model and development of library services based on social inclusion. And obstacles faced in the implementation of the development of the innovation. This research method uses a descriptive qualitative approach, data collection techniques observation, and in-depth interviews. The data validity test with the triangulation test is through the collection of data from the results of interviews and observations that have been made. The formulation of the problem that the author will examine is how service innovation is based on social inclusion at the Kebumen Regency Regional Archives and Library Office. The results showed that the Kebumen Regency Regional Archives and Library Service innovated library services based on social inclusion, for the innovations, namely Lampborgini services, namely the latest generation mobile car services, craft academy services, namely applicative activities by involving the community in workshop activities with topics according to books in the library, kupu- kupu malam service, namely mandatory visiting activities for kindergarten, elementary, junior high school children filled with various activities according to their talents and interests, cheerful library tourism movement services, smart services, community fair services, Jurassicpark services, rational services (literacy on alun-alun). Factors that support library activities in social inclusion-based library service innovation are budget, human resources, and technological developments. The obstacles are community, budget, and human resource
The Influence of Islamic Social Reporting, Managerial Ownership and Capital Structure on Firm Value
Full text linkIncreasing competition in the business world makes companies strive to increase the prosperity of shareholders. one of which can be done to increase the prosperity of shareholders by increasing the value of the company. The purpose of this study is to determine the effect of Islamic social reporting, managerial ownership and capital structure on firm value. This study uses secondary data with a population of 30 companies registered on the Jakarta Islamic Index (JII) for the 2016-2020 period. Sampling was carried out using a purposive sampling technique with nine companies that met the criteria in this study. Based on the results of the t (partial) test that the Islamic social reporting variable has a significant positive effect on firm value, the managerial ownership variable has a significant positive effect on firm value, the capital structure variable has an insignificant positive effect on firm value. Keywords: islamic social reporting, managerial ownership, capital structure, firm valu
Manajemen laba bank syariah berdasarkan independensi dan efektivitas komite audit
Full text linkThis study aims to test the relationship between independence, expertise, frequency of meetings and audit committee time commitment to profit management. This research uses quantitative approach which uses 14 Sharia Commercial Bank Companies in Indonesia with Purposive Sampling data retrieval techniques and the remaining 9 companies. The data was analyzed using Multiple Regression Analysis. The results of this study show that partial independence, expertise, frequency of meetings and commitment of audit committee time have a significant effect on profit management. While simultaneously the independence, expertise, frequency of meetings and commitment of audit committee time have no significant influence on profit management