scholarly journals EFFECT ON THE PERFORMANCE OF ETHICS DISCLOSURE OF IDENTITY IN ISLAMIC BANK INDONESIA (STUDY IN ISLAMIC BANKING COMPANIES LISTED IN BANK INDONESIA, 2008-2018)

2019 ◽  
Vol 7 (12) ◽  
pp. 326-332
Author(s):  
Muhammad Nur Syuhada
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Financial Industry ◽  
Public Companies ◽  
Islamic Bank ◽  
Ethical Identity ◽  
Good Reputation

Strive for innovative Islamic banking in offering products and building a good reputation in following the development of the Islamic financial industry to trigger an increasingly competitive level of competition. Building a good reputation is largely determined by the identity of the company itself. Islamic banking has a higher moral responsibility than conventional banking or other public companies because there are social values ​​and justice that must be met. study This was conducted to reveal that ethical identity significantly influences the financial performance of Islamic banking companies which have restrictions on Islamic commercial banks in Indonesia. This research will be conducted using secondary data in the form of annual reports issued from Islamic banks in Indonesia from 2008-2018 through the websites of each Islamic bank. The population of this study is Sharia banks that are listed on the Indonesia Stock Exchange or listed at Bank Indonesia. The update of this study is that this research will replace the measurement variable profitability from ROA to NPM and change the year from 2008-2018 compared to the previous study, using only the period 2010-2013.

scholarly journals Difference Analysis of Social Performance With The Islamic Social Reporting (ISR) in Syariah Banking That Are in Indonesia and Malaysia

2017 ◽  
Vol 1 (01) ◽  
pp. 53
Author(s):  
Aprila Dwi Widayati ◽  
Raditya Sukmana
Keyword(s):  
Sampling Method ◽  
Social Performance ◽  
Secondary Data ◽  
Social Reporting ◽  
Annual Reports ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Content Analysis Method ◽  
The Difference ◽  
Better Than

<p>The purpose of this research is to examine the difference of Islamic Social Reporting (ISR) disclosure level of islamic banking in Indonesia and Malaysia based on ISR index. The samples were selected by purposive sampling method. The samples that is used in this research is five islamic banks in Indonesia and five islamic banks in Malaysia. This research uses secondary data, that is annual report from 2010-2012. Annual reports were analyzed using content analysis method. Furthermore, the differences of ISR disclosure level were tested using independent sample t-test. The results showed that ISR disclosure level of islamic banking in Indonesia is better than ISR disclosure level of islamic banking in Malaysia. Based on the results of hypothesis testing, found that there are significant differences in the disclosure level between islamic banking in Indonesia and Malaysia.</p><p><br />Keywords: Islamic Social Reporting, Islamic Social Reporting Index, Islamic Banking</p>

scholarly journals A Research on the Satisfaction of Islamic Banking Customer Services in Riau Province During the Covid-19 Pandemic

2021 ◽  
Vol 1 (1) ◽  
pp. 1-10
Author(s):  
Boy Syamsul Bakhri
Keyword(s):  
Field Research ◽  
Secondary Data ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Customer Data ◽  
Islamic Bank ◽  
Proportional Allocation ◽  
Analysis Technique ◽  
Customer Services ◽  
Ease Of Access

This research is motivated by curiosity about Islamic banking services in Riau Province during the Covid-19 pandemic. But before that, it is also important to examine customer knowledge on products and service facilities in Islamic banking, reasons customers choose Islamic banks, and reasons customers use both types of banks (Islamic banking and conventional banking). This research is a field research with survey technique. The population is Islamic banks customers in Pekanbaru and the samples in this study refer to the calculation of Hair et al with total assets of Islamic banks in 2020 as a consideration in determining proportional allocation. Sources of data in this research are primary and secondary data. While the data collection techniques using questionnaires and documentation. The data analysis technique uses descriptive statistics with a frequency distribution. The results of the research found that there are still many Islamic bank customers who do not know about specific Islamic bank products such musyarakah products, mudharabah products, ijarah products,and rahn services. The results also found that religious reasons are the main factor for customers in choosing of Islamic banks. The factor of ease of access to more branches is the main reason customers use both types of banks. Finally, the results of the research found that the most Islamic bank customers are satisfied with various aspects of the services provided by Islamic banks, while the five service aspects whith the highest level of customer satisfaction are Islamic bank staff friendliness, Islamic bank name and image, Islamic bank employee skills, confidentially Islamic bank customer data, as well as various kinds of facilities offered by Islamic banks. The results of this research are ini line with studies that have been conducted in Jordan and Kuwait, where the highest level of satisfaction is found in the name and image aspects of Islamic banks even though there are differences in respondent demographics and the condition of the Covid-19 pandemic.

scholarly journals Assessment of Macroeconomics Determinants on Islamic Banking Profitability and Liquidity in United Arab Emirates and Tanzania

2021 ◽  
pp. 17-28
Author(s):  
Omar Salim Ali
Keyword(s):  
United Arab Emirates ◽  
Statistical Significance ◽  
Unit Root Test ◽  
Secondary Data ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Macroeconomic Variables ◽  
Islamic Bank ◽  
Distributed Lag ◽  
Per Capita

Aims: This paper studies the determinants of Islamic banking profitability and liquidity in the United Arab Emirates (UAE) and Tanzania. It was comparative study. The study gives empirical comparisons between Islamic banks in United Arab Emirates (UAE) and Tanzania in their performance bases. Study design:   This study covers the samples of five (5) Islamic banks where by two (2) banks from Tanzania that are People Bank of Zanzibar in Islamic branch (PBZIB) and Amana Islamic bank (AIB).  In the side of United Arab Emirates (UAE) three (3) Islamic banks were selected which includes   Dubai Islamic Bank (DIB), First Abu Dhabi Bank (FAD) this is not an IB and Emirates Islamic Bank (EIB).  The study used secondary data of selected variables which employing panel data for the period of ten (10) years from 2010- 2019. Due to data was on panel bases which includes the two independents variables. Methodology: To calculate profitability, the Return on Assets (ROA) was used and in liquidity in IBs deposit ratio (LDR) used to measure the liquidity .The study uses descriptive statistical analysis, correlation, multiple regression analysis for two equations according to settled objectives. The three macroeconomic variables were selected that are Gross Domestic Product per capita (GDP), inflation (INF) and exchange rate (EXCH). An autoregressive distributed lag (ARDL) model was applied because the result becomes mixed in the unit root test. Results: The findings reveal satisfactory evidence that all selected variables are statistical significance in long run relationship except inflation in UAE. The outcomes of the study indicated that selected macroeconomic variables (GDP per capita, Inflation and exchange rates have a major 5% effect on bank profitability and liquidity in Tanzania and the United Arab Emirates. Conclusion: The study therefore recommends the Tanzania Islamic banks should adopt several policies in order to control the liquidity which is very difference like UAE banks.

COD(COMMUNITY ORGINIZING DEVELOPMENT): OPTIMALISASI MIKRO FINANCING BANK UMUM SYARIAH (BUS) DI INDONESIA DALAM PENGEMBANGAN STARTUP BUSINESS (UMKM)

2017 ◽  
Vol 4 (2) ◽  
pp. 237-262
Author(s):  
Apri Suhartanto
Keyword(s):  
Market Share ◽  
Secondary Data ◽  
Islamic Banking ◽  
Positive Trend ◽  
Islamic Banks ◽  
Financial Industry ◽  
Financial Service Authority ◽  
Banking Market ◽  
Persistence Factors ◽  
Conventional Bank

Industri keungan syariah dari tahun ketahun menunjukan tren yang sangat positif. OJK merilis market share perbankan syariah diangka 5%. Salah satu faktor bertahannya perbankan syariah adalah produk pembiayaan. Pembiayaan sebagai jantung dari suatu perbankan. Dan pembiayaan mikro menjadi andalan perbankan dalam menjamah nasabah sampai kepada pelosok desa. Namun, masih kurangnya pendampingan yang dilakukan Bank Umum Syariah menjadikan pembiayaan ini diujung tanduk. Penelitian ini bertujuan untuk menganalisa bagaimana optimalisasi pembiayaan mikro di bank umum syariah dalam pengembangan bisnis UMKM nasabah mikro. Penelitian ini merupakan jenis penulisan deskriptif dengan pendekatan kualitatif. Adapun jenis data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengumpulan data dalam penelitian ini yaitu dengan menggunakan studi pustaka dan dokumenter.Hasil dan pembahasan adalah dengan melakukan teknik COD (Community Orginizing Development) yaitu adanya mentoring bisnis yang dilakukanoleh perbankan syariah itu sendiri atau dengan lembaga mitra bank umum syariah kepada nasabah pembiayaan mikro. Sharia financial industry shows a very positive trend from year to year. FSA (Financial Service Authority) has released Islamic banking market share of 5%. One of the persistence factors of Islamic banking is financing products, which is the heart of banking, and microfinance becomes a mainstay in serving its customer in the countryside. However, the lack of mentoring run by sharia division of convensional banks has made it not well developed. This study was aimed at analyzing the optimization of micro-financing in syaria division of conventional bank in the business development of SMEs micro customers. This is a descriptive qualitative research and the data used in this research were secondary data. Data were collected through literary and documentary study. This research found that the optimalization of micro financing in Islamic banks was done through COD (Organizing Community Development), i.e., the business mentoring done by the Islamic banking itself or by a partner institution of syaria division of conventional bank to microfinance customers.

Ethical consideration of Islamic banks in Pakistan: an empirical analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Fatima Khaleel ◽  
Pervez Zamurrad Janjua ◽  
Mumtaz Ahmed
Keyword(s):  
Banking Sector ◽  
Annual Reports ◽  
Survey Method ◽  
Future Research ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Ethical Values ◽  
Content Type ◽  
Islamic Bank ◽  
Finance Ethics

Purpose The purpose of this paper is threefold. First, it assesses communicated (information disclosed in annual reports and websites) ethical values of Islamic banks (IBs) by using an index based on Islamic precept. Second, this research paper analyzes the perception of employees working in IBs of Pakistan regarding previously mentioned dimensions constructed in the form of index. Third, it explores the difference (if any) between communicated and perceived ethical values of IBs in Pakistan. Design/methodology/approach This study incorporated two research methods, namely, content analysis (qualitative method) and descriptive analysis (quantitative method) to assess communicated and perceived ethical values. A checklist was designed that includes total six dimensions with 106 items or constructs. For perceived ethics, survey method is used to explore how far in practice IBs are operating in line with Islamic finance ethics in Pakistan by distributing questionnaires among employees. Findings This research study revealed overall satisfactory communicated and perceived ethical values in IBs of Pakistan. It is generally concluded that Meezan Bank is doing well in all dimensions as compare to other three banks in Pakistan. Some banks such as Dubai Islamic Bank and Albaraka Islamic bank lack proper format of annual reports. It recommended proper training and development of employees particularly about Islamic banking products and procedure. Moreover, it is recommended to take initiative of attracting female segment of the society and environment protection related campaigns. Research limitations/implications Because of data and time constraints, an extended beneficiary analysis could not be materialized in this study. Therefore, for future research, it is recommended to expand the stakeholders’ analysis beyond employees of IBs. Practical implications This study may be helpful for policymakers and other stakeholders to improve the image and for further growth of IBs in Pakistan. Social implications This study is the part of corporate social responsibility, so it will add value to social norms of banking sector and provide different dimensions and constructs based on Islamic ethical and moral system. It highlights banker’s responsibilities toward society. Originality/value This paper supports the phenomena of Islamic banking and finance in emerging markets and shows its potential growth for the economy.

Incentives for conventional banks for the conversion into Islamic banks: evidence from Bangladesh

2020 ◽  
Vol 11 (2) ◽  
pp. 273-287
Author(s):  
Yasushi Suzuki ◽  
S.M. Sohrab Uddin ◽  
A.K.M. Ramizul Islam
Keyword(s):  
Secondary Data ◽  
Current Mode ◽  
Regulatory Framework ◽  
Annual Reports ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Reserve Requirement ◽  
Content Type ◽  
Islamic Countries ◽  
Conventional Banks

Purpose The skyrocketing rise of Islamic banking is noticeable in not only Islamic countries but also non-Islamic countries during the past few decades. Many conventional banks have started Islamic banking generally by maintaining separate branches/windows and occasionally by pursuing a complete conversion strategy. Following the global trend, two of the full-fledged Islamic banks adopted a conversion strategy consecutively in 2004 and 2008 in Bangladesh. The number of the conversion case is still limited. At this backdrop, this study aims to identify the incentives in the conversion strategy into Islamic banks. Design/methodology/approach Using the secondary data from the annual reports of the sample banks for both pre- and post-conversion periods, this study adopts the “case study” approach upon the comparison with the performance of conventional banks and other types of Islamic banks. Findings It is apparent that higher reserve requirement for conventional banks provides the incentive for the conversion into Islamic banks given with less reserve requirement. Under the protective regulatory framework, these converted Islamic banks may have enjoyed the rent for learning during the initial phase after the conversion, even though majority of the funds of these banks are collected from high-cost mudaraba time deposits. Basically, the credit strategy of the converted banks has been quite conservative, resulting in the concentrated portfolio selection on the asset-backed financing. However, the recent engagement of these banks in the Shari'ah-based participatory financing makes their performance a bit vulnerable. Research limitations/implications It is becoming difficult to justify a protective regulatory framework for incubating infant Islamic banks if the rent for learning given under the framework would not encourage them to challenge and absorb the risk and uncertainty associated with Shari’ah-based participatory financing. The current mode of profit–loss sharing (PLS) makes it difficult for the regulators to create an appropriate incentive for Islamic banks to challenge the equity-based financing. Originality/value The number of the conversion case is limited. Less has been done to investigate the reasons why the conventional banks opt for the conversion into Islamic banks, particularly in Bangladesh.

scholarly journals Multi Contract as A Legal Justification of Islamic Economic Law for Gold Mortgage Agreement in Islamic Bank

2019 ◽  
Vol 7 (1) ◽  
pp. 1
Author(s):  
Deni Kamaludin Yusup
Keyword(s):  
Relevant Literature ◽  
Secondary Data ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Empirical Methods ◽  
Islamic Bank ◽  
Economic Law ◽  
Debt Security ◽  
Legal Justification ◽  
Islamic Economic

In recent years, the gold mortgage agreement has become one of the excellent products in Islamic banks. Practically, the gold mortgage agreement to the customer uses the principle of qard with the guarantee of gold in question through the pledge agreement (al-rahn). Gold as a property shall be the object of debt security placed in the control and maintenance of the Islamic bank with certain fee (al-ijarah). The selected object is focused on the multi-contract of gold mortgage agreement at PT. Bank Syariah Mandiri Tbk. This research uses the combination between bibliographical and empirical methods which is supported by primary and secondary data from relevant literature and interview with the informan, and also analysis of the data uses deductive-inductive approach. The result of this study indicates that gold mortgage agreement at PT. Bank Mandiri Syariah used sharia multi-contract or mutanaqishah contract, in which there were combining gratuitous contract (al-tabarru’) and compensational contract (al-tijarah). In the classical Islamic economic law perspective, it looks like a legal justiciation (hilah syar’iyyah) which prohibited taking the excessive benefits from the provision of additional debt (al-ziyadah) and other benefits to cover usury in the practice of ujrah for custodial services, but some opinion of legal jurits allowed it based on the reason that it is included in hilah syar’iyyah mahmudah and also relevant to the principle of adillah al-syar’iyyah and Fatwa DSN-MUI Number: 25/DSN-MUI/III/2002 on Rahn, Article 1320 Civil Code, and the Islamic Banking Law Number 21 of 2008.

scholarly journals Forecasting the Development of Islamic Bank in Indonesia: Adopting ARIMA Model

2020 ◽  
Vol 4 (2) ◽  
pp. 190
Author(s):  
Ahmad Syarif
Keyword(s):  
Banking Industry ◽  
Moving Average ◽  
Arima Model ◽  
Secondary Data ◽  
Third Party ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Estimation Model ◽  
Financial Service Authority ◽  
Good Reputation

Financial activities that are often carried out by people in developed and developing countries. Banks can collect public funds directly from customers, then distribute them to the public. Islamic banks still have a good reputation in the community so that the assets and third party funds of Islamic commercial banks grow. This is also reinforced by public optimism due to regulation of Banking Synergy in One Ownership for the development of Islamic Banking. The purpose of this study is to forecast the growth of Islamic banking after the implementation of banking synergy regulations in one ownership as an effort to increase the efficiency of the Islamic banking industry. This study used the secondary data all of  the Islamic Banks in Indonesia from Financial Service Authority by Autoregressive Integrated Moving Average (ARIMA) period 2015-2019 as the estimated data and 2020-2022 as the forecasting data in quarter. This study used two variables, asset and third-party fund, to estimate the best model. The result shows ARIMA (0,1,1) has the small AIC and significant value as best estimation model. The growth of Islamic banks in 2020 will increase by 7.4 % in assets and 7.3 % by the end of 2022 to IDR 437 trillion. Meanwhile, third party funds by the end of 2022 will increase by 8 % with total third party funds of IDR 361 trillion. Banking Synergy in One Ownership Order has the potential to increase the effectiveness and the efficiency of the Islamic Banking Industry at future. 

scholarly journals Analisis Perbedaan Kinerja Sosial Dengan Indeks Islamic Social Reporting (ISR) pada Perbankan Syariah Yang Ada di Indonesia dan Malaysia

2017 ◽  
Vol 4 (1) ◽  
pp. 62
Author(s):  
Aprilia Dwi Widayati ◽  
Raditya Sukmana
Keyword(s):  
Sampling Method ◽  
Secondary Data ◽  
Social Reporting ◽  
Annual Reports ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Analysis Method ◽  
Content Analysis Method ◽  
The Difference ◽  
Better Than

The purpose of this research is to examine the difference of Islamic Social Reporting (ISR) disclosure level of islamic banking in Indonesia and Malaysia based on ISR index. The samples were selected by purposive sampling method. The samples that is used in this research is five islamic banks in Indonesia and five islamic banks in Malaysia. This research uses secondary data, that is annual report from 2010-2012. Annual reports were analyzed using content analysis method. Furthermore, the differences of ISR disclosure level were tested using independent sample t-test. The results showed that ISR disclosure level of islamic banking in Indonesia is better than ISR disclosure level of islamic banking in Malaysia. Basedon the results of hypothesis testing, found that there are significant differences in the disclosure level between islamic banking in Indonesia and Malaysia.

scholarly journals PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BEI

2019 ◽  
Vol 3 (2) ◽  
pp. 45
Author(s):  
Jessica Carolina ◽  
Vargo Christian L. Tobing
Keyword(s):  
Capital Market ◽  
Sampling Method ◽  
Financial Institution ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Annual Reports ◽  
Public Companies

The timeliness of submitting financial statements is a rule that must be applied by all companies. Based on the Decree of the Chairperson of the Capital Market and Financial Institution Supervisors with number: KEP-431/BL/2012 stating that public companies that have effective registration must submit annual reports to BAPEPAM and LK no later than four months after the end of the financial year. This study aims to examine the effect of profitability, liquidity, solvency and firm size on the timeliness of financial statement submission. The population in this study is a consumer goods manufacturing sector manufacturing company listed on the Indonesia Stock Exchange. The sample was selected as many as 21 companies using the purposive sampling method. The analytical method is logistic regression. The data used is secondary data obtained through the web.idx.id website in the form of annual financial statements for the periode 2013-2017. The results of the study were tested using the SPSS version 24 application which showed that partial profitability (ROA), liquidity (CR), solvency (DAR) dan company siz

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