1,720,975 research outputs found
The Analysis Feasibility Study on the Financial Aspects of Islamic Perspective
Full text linkThe purpose of this study is to calculate the
feasibility of investing in the financial aspects by using an Islamic
perspective namely Hamdi’s Method. Hamdi’s Method uses the
calculations of gold value method (GVM) and gold index (GI)
which is a substitute for calculations in conventional concept,
namely net present value (NPV) and profitability index (PI). The
GVM and GI method is a new method for calculating financial
aspects in determining the feasibility of investing in an Islamic
perspective. The calculation of the GVM and GI methods uses
the gold standard based on the word of Allah ta’ala in the letter
at Taubah verse 34. From the word of Allah ta’la this was
developed by Ibnu Khaldun who stated that gold and silver are
measure of value. In this paper try the case of opening a business
an English course by using the Hamdi’s Method which then
compares investment feasibility decisions using conventional
method namely NPV and PI. The calculation results show that
the business of English course is feasible using the Hamdi’s
Method. The result is the same as using NPV and PI calculations.
Thus calculating the feasibility of investing in the financial
aspects by using an Islam perspective namely the Hamdi’s
Method can be used as a new method in academic field
The Analysis Feasiblity Study in the Financial Aspects of Islamic Perspective
Full text linkThe purpose of this study is to calculate the feasibility of investing in the financial aspects by using an Islamic perspective namely Hamdi’s Method. Hamdi’s Method uses the calculations of gold value method (GVM) and gold index (GI) which is a substitute for calculations in conventional concept, namely net present value (NPV) and profitability index (PI). The GVM and GI method is a new method for calculating financial aspects in determining the feasibility of investing in an Islamic perspective. The calculation of the GVM and GI methods uses the gold standard based on the word of Allah ta’ala in the letter At Taubah verse 34. From the word of Allah ta’la this was developed by Ibnu Khaldun who stated that gold and silver are measure of value. In this paper try the case of opening a business an English course by using the Hamdi’s Method which then compares investment feasibility decisions using conventional method namely NPV and PI. The calculation results show that the business of English course is feasible using the Hamdi’s Method. The result is the same as using NPV and PI calculations. Thus calculating the feasibility of investing in the financial aspects by using an Islam perspective namely the Hamdi’s Method can be used as a new method in academic field
Circular causality model: the relationship between GCG, CSR, intellectual capital, financial risk, and Islamic financial performance
Full text linkPurpose – This study aims to investigate the effects of good corporate governance (GCG), corporate social responsibility (CSR), intellectual capital (IC), financial risk, and sharia financial performance using the circular causality model in Indonesian Islamic banking. Method – The research population consisted of Islamic commercial bank (ICB) published by Bank Indonesia from 2015 to 2020. Purposive sampling was applied to select 48 annual reports from various Islamic banks. These reports were analyzed through the circular causality framework by examining causal relationships between variables using simultaneous equations and the dynamic two-stage least squares (2SLS) method with EViews 9 software. Findings – The results indicate that GCG negatively impacts Islamic financial performance. Similarly, CSR negatively affects financial performance, whereas IC shows no significant effect. No bidirectional influence was found between GCG and IC. Likewise, GCG and CSR do not influence each other. Neither GCG nor financial risk showed mutual effects. CSR and IC were not significantly related, but CSR and financial risk negatively affected each other. There was no influence between IC and financial risk. Implications – This study offers theoretical contributions by applying the circular causation approach (TSR), providing updated methodologies and managerial insights, and supporting FSA in developing performance indices for Islamic finance based on performance size ratios
DETERMINANTS OF SHARIAH BANKS LENDING: EVIDENCE FROM ISLAMIC BUSINESS UNIT BANKS
Full text linkTujuan penelitian ini adalah untuk menganalisis pengaruh inflasi, Sertifikat Bank Indonesia Syariah (SBIS), Dana Deposito (Deposit Fund/DF), dan Kredit Bermasalah (Non Performing Financing/NPF) terhadap Pinjaman Murabahah. Populasi dan sampel ini terdiri atas 22 unit usaha syariah, hanya 10 bank yang dipilih untuk dijadikan sebagai sampel. Periode penelitian ini yaitu dari tahun 2011 sampai tahun 2015. Penelitian ini menggunakan data panel dan metode kuadrat terkecil (Ordinary Least Squares/OLS). Hasil penelitian menunjukkan bahwa Sertifikat Bank Indonesia Syariah memiliki pengaruh negatif terhadap Pinjaman Murabahah. Hal ini mengungkapkan bahwa bank memiliki penyebaran suku bunga yang juga menunjukkan pengaruhnya terhadap perilaku melakukan pinjaman. Hal tersebut merupakan salah satu instrumen untuk menyimpan dana di Bank Indonesia yang digunakan untuk menyerap likuiditas berlebih pada bank Islam dalam konteks operasi pasar terbuka untuk mengendalikan jumlah peredaran uang. Dana deposito memiliki pengaruh positif terhadap Pinjaman Murabahah. Hal ini mengungkapkan bahwa deposito yang diterima oleh bank adalah bentuk permintaan yang dapat dibayarkan kembali ke penyetor/deposan sesuai permintaan. Oleh sebab itu, bank dapat mempertahankan jumlah deposito nasabah yang besar sebagai persediaan untuk memenuhi permintaan nasabah daripada memberikan pinjaman. Kredit bermasalah (NPF) memiliki pengaruh negatif terhadap Pinjaman Murabahah. Hasil ini menggambarkan bahwa kredit bermasalah (Non performing finance) yang lebih tinggi diikuti dengan penurunan pada penyebaran dana yang dibuat oleh Bank untuk mengurangi resiko kredit macet
Analisis penerapan nilai-nilai Islam pada bank syariah di Pekanbaru
Full text linkThe purpose of this study is to analyze and find the application of Islamic values in Islamic banks in Pekanbaru. The number of samples in the study of 32 respondents who have returned quetionery that has been disseminated. The method used is Likert scale. The results showed that the implementation of Islamic values in Islamic banks in Pekanbaru is good. So it can be concluded that Islamic banks in Pekanbaru have applied Islamic values in their business activities. The results of the research indicate that employees have understood and have run the provisions of business in accordance with Islamic sharia, so this shows the practice of Islamic teachings by employees of Islamic banks have been good
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Government Ownership and Non-Performing Loans: Evidence from Indonesia Banks
Full text linkIndonesia bank institutions have three form of ownership structure. There are
private, government and community development banks. One of the unique banking in Indonesia
is that there are community development bank (CDB), which is a government-owned bank
districts. This research investigates the effect ownership structure on the nonperforming loans of
Indonesia banks.The data used in this research is secondary data with reference to all the Bank
in Indonesia for the period 2008-2013. Total population of the study was 124 banks from 2008
up to the period of 2013. Sampling was done by purposive sampling method which gained 45
national private banks, 22 CDB and 4 government banks. The results showed that there are
different variables NPL, CAR, LDR and ROA of individual ownership of national private banks,
CDB and government bank. ROA and LDR have a significant effect on the NPL. One thing that
is very interesting in this study is the ownership dummy CDB positive effect on the NPLs, it
indicates that the CDB had a large level of non-performing loans compared to private and
government bank
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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