scholarly journals Kinerja keuangan rumah sakit syariah: pendekatan Maqashid Syariah Concordance (MSC)

2020 ◽  
Vol 5 (2) ◽  
pp. 104-115
Author(s):  
Fadjar Setiyo Anggraeni
Keyword(s):  
Quantitative Research ◽  
Social Costs ◽  
Islamic Banks ◽  
Financial Reports ◽  
Incapacitated Patients ◽  
Conventional Banks

The purpose of this research is to help the management of the Sultan Agung hospital to measure performance with Maqashid Syariah Concordance (MSC). This type of quantitative research analyzes the financial reports of Islamic hospitals from 2015 to 2019, the data is calculated by making an index according to the Maqashid Syariah Concordance (MSC) model. The results showed that the portion of dakwah and social costs (daksos) was very good when compared to the value of zakat mal, the role of the sharia committee was in accordance with its function, the cooperation between Sultan Agung hospital and Islamic banks had a smaller proportion compared to cooperation with conventional banks, then ZIS and treatment of incapacitated patients has not been distributed periodically. Abstrak Tujuan dilakukan penelitian ini adalah membantu manajemen rumah sakit Sultan Agung mengukur kinerja dengan Maqashid Syariah Concordance (MSC). Jenis penelitian kuantitatif dengan menganalisis laporan keuangan rumah sakit syariah selama 2015 hingga 2019, data dihitung dengan membuat indeks sesuai model Maqashid Syariah Concordance (MSC). Hasil penelitian menunjukan porsi biaya dakwah dan sosial (daksos) sangat baik jika dibandingkan dengan nilai zakat mal, peran komite syariah sudah sesuai dengan fungsinya, kerjasama rumah sakit Sultan Agung dengan bank syariah memiliki proporsi lebih kecil dibandingkan kerja sama dengan bank konvensional, selanjutnya ZIS dan treatment terhadap pasien tidak mampu belum terdistribusi secara periodik.

ISLAMIC BANKS’ MARKET POWER, STATE-OWNED BANKS, AND RAMADAN: EVIDENCE FROM INDONESIA

2019 ◽  
Vol 64 (02) ◽  
pp. 423-440 ◽  
Author(s):  
TASTAFTIYAN RISFANDY ◽  
WAHYU TRINARNINGSIH ◽  
HARMADI HARMADI ◽  
IRWAN TRINUGROHO
Keyword(s):  
Market Power ◽  
Negative Impact ◽  
Positive Impact ◽  
Islamic Banks ◽  
Prior Literature ◽  
Conventional Banks

We use a monthly dataset to analyze whether Islamic banks have greater market power compared with their conventional counterparts. Using a sample of Indonesian banks, we find that Islamic banks possess greater market power than conventional banks. This condition does not hold, however, when we compare state-owned Islamic and conventional banks. We also find some specific determinants of Islamic banks’ market power: the Ramadan holy month (positive impact), the proportion of profit-and-loss sharing in their financing (negative impact), and the presence of a Sharia board (positive impact). Interestingly, Ramadan benefits not only Islamic banks but also conventional banks. Our findings support prior literature emphasizing the role of religiosity in Islamic banks’ behavior.

scholarly journals EXAMINING THE DETERMINANT FACTORS ON CONSUMER SWITCHING INTENTION TOWARD ISLAMIC BANK IN CENTRAL JAVA, INDONESIA

2020 ◽  
Vol 8 (2) ◽  
pp. 364-372 ◽  
Author(s):  
Sulis Riptiono ◽  
Agus Suroso ◽  
Ade Irma Anggraeni
Keyword(s):  
Quantitative Research ◽  
Consumer Trust ◽  
Islamic Banks ◽  
Consumer Awareness ◽  
Determinant Factors ◽  
Central Java ◽  
Important Concern ◽  
Consumer Intentions ◽  
Consumer Switching ◽  
Conventional Banks

Purpose of the study: The purpose of this paper is to examine the determinant factors that influence consumer switching intentions from conventional banks to Islamic banks in Central Java, Indonesia. Methodology: This study is quantitative research in which data is collected by using a survey with the questionnaire. Data was collected by distributing questionnaires to 480 Muslim respondents who were still registered as customers at three conventional government banks in Indonesia using purposive sampling techniques and analyzed with SEM-AMOS v24. Main Findings: The result showed that all out of the hypotheses tested, there is only one hypothesis that was rejected, is the fourth hypothesis. This research reveals that consumer trust in Islamic banks, consumer awareness and religiosity had a positive and significant effect on attitude toward Islamic banks. Furthermore, consumer awareness and religiosity are also able to predict consumer switching intentions at Islamic banks but consumer trust toward Islamic banks has insignificant consumer switching intentions at Islamic banks. Applications of this study: Based on the results of the study, conventional bank consumers' intentions to switch to Islamic banks are influenced by consumer awareness, level of religiosity, and consumer attitudes toward Islamic banks. Furthermore, this is becoming a very important concern for Islamic banks to pay more attention to the antecedents used in this study. Trust is an important predictor for companies in increasing intentions, in this study then it has not been proven to influence consumer intentions to move to Islamic banks. Trust will be able to increase intention if consumers have a good attitude towards Islamic banks. Novelty/Originality of this study: This study linked the variables of consumer awareness, religiosity, consumer trust, attitudes toward Islamic banks and consumer switching intentions on Islamic banks within a conceptual framework.

scholarly journals The Role of Islamic Corporate Governance and Risk Toward Islamic Banking Performance: Evidence from Indonesia

2021 ◽  
Vol 22 (3) ◽  
pp. Layouting
Author(s):  
Emile Satia Darma ◽  
Akhsyim Afandi
Keyword(s):  
Corporate Governance ◽  
Supervisory Board ◽  
Islamic Banks ◽  
Governance Mechanisms ◽  
Business Units ◽  
Corporate Governance Mechanisms ◽  
Negative Effect ◽  
Conventional Banks ◽  
Positive Effect

Research aims: This study aims to analyze the role of Islamic corporate governance mechanisms on the performance of Islamic banks. Besides, it also analyzes the effect of risk profiles, especially those that are directly related to bank financing, on the performance of Islamic Banks.Design/Methodology/Approach: Sharia banks that become the objects are Sharia Commercial Banks (SCB) and Sharia Business Units of Conventional Banks (SBU). This study uses data from 20 sharia banks (11 SCB and 9 SBU). The analytical tool used in this study is panel data regression.Research findings: The results show that the meeting frequency of the Board of Commissioners, Sharia Supervisory Board (SSB), Financing to Deposits Ratio (FDR), and bank size have a significant positive effect on the performance of Islamic banks. Non-Performing Financing (NPF) has a significant negative effect on the performance of Islamic banks.Theoretical contribution/Originality: This study utilized Stakeholders theory, Maqoshid Sharia concept, and corporate governance to investigate the role of Islamic corporate governance mechanisms and risk management on sharia Banks performance.Practitioner/Policy implication: The implication of this study is that SSB activities had a direct and robust influence on Islamic Banks, which have relatively larger assets. Hence, the task of the Sharia Supervisory Board should not be limited to only monitoring the conformity of transactions with sharia but also providing input so that banks can increase their profits in line with sharia.Research limitation/Implication: The limitation in this study is the number of corporate governance variables that was limited.

THE ISLAMIC VS CONVENTIONAL BANKS: AN EVIDENCE ON THE ECONOMIC DEVELOPMENT

2021 ◽  
Vol 02 (01) ◽  
pp. 68-81
Author(s):  
Muhammad Saqib Khan ◽  
Shaheera Munir ◽  
Ammara Mujtaba
Keyword(s):  
Quantitative Research ◽  
Banking System ◽  
Value Added ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Banking Systems ◽  
Tax Shield ◽  
Gross Value Added ◽  
Conventional Banks ◽  
Bank System

This paper highlights how financial and conventional bank system contribute to economic growth. As the Islamic banking system is grounded on shariah’s laws and Usury/RIBA (interest) are prohibited in Islam so there will be no tax shield in this banking system and they have to pay more tax as compared to the conventional banking system. By analyzing their performance and using the gross value-added contribution of both banking systems was observed. Six banks are selected for this purpose of which 3 Islamic banks i.e. Dubai. It is quantitative research so different ratios are used to examine both banking system performance and gross value added to give us information that to what extend both banking systems are contributing to the economy. In an examination, it has been exposed that both banking systems are conducive much to economy as conventional banks are developed their infrastructure is bigger than Islamic banks where Islamic banks just start near past a few years back.

The role of religious norms, trust, importance of attributes and information sources in the relationship between religiosity and selection of the Islamic bank

2017 ◽  
Vol 8 (2) ◽  
pp. 158-186 ◽  
Author(s):  
Hardius Usman ◽  
Prijono Tjiptoherijanto ◽  
Tengku Ezni Balqiah ◽  
I. Gusti Ngurah Agung
Keyword(s):  
Information Source ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Traditional Group ◽  
Banking Services ◽  
Content Type ◽  
Conventional Banks ◽  
The Relationship ◽  
Intervening Variables

Purpose This paper aims to examine the assumption used in previous studies that all Muslims adopt and believe the same law on the prohibition of bank interest and to investigate the indirect effect of religiosity on customers’ decision for using Islamic banking services. Design/methodology/approach This study uses an exploratory approach and the natural experimental design with seemingly causal models. A total of 363 questionnaires were distributed to three groups of bank customers, i.e. Islamic banks customers, conventional banks customers and customers of both banks (121 respondents in each group). Findings The results show that the role of religiosity in the customers’ decision for using the Islamic banking services depends on religious norms variable. Religiosity affects the decision of customers in the traditional group, but it does not have any effect for the contemporary group. Other findings suggest that religiosity indirectly affects the decision for using the Islamic banks through intervening variables of trust and information source. Originality/value This is the first paper to investigate the relationship between religiosity and customers’ decision for using the Islamic banking services by considering the religious norm variable. This paper also examines indirect affects of religiosity to the Islamic banks’ choice through intervening variables of trust and information source.

scholarly journals Komparasi Fee Based Income pada Bank Konvensional dan Bank Syariah di Indonesia (Studi Laporan Keuangan)

2019 ◽  
Vol 4 (2) ◽  
pp. 128
Author(s):  
Fitria Ayu Lestari Niu ◽  
Youlanda Hasan
Keyword(s):  
Foreign Exchange ◽  
Secondary Data ◽  
Islamic Banks ◽  
Financial Reports ◽  
Operating Income ◽  
Average Proportion ◽  
Conventional Banks ◽  
Bank Group ◽  
Exchange Transactions ◽  
Conventional Bank

Fee-based income which is another operating income is proportional to the banking operational income. The elements of operating income included in the group fee based income are commission and provision income, income from foreign exchange or foreign exchange transactions and other operating income. This study aims to describe the comparison of the acquisition of fee-based income in conventional banks and Islamic banks by using secondary data in the form of financial reports in 2014-2015 which were analyzed for comparison using ananalysis intercompany basis through a descriptive quantitative approach. The results showed that the comparison of fee-based income in the conventional bank group was surpassed by Bank Mandiri, which was able to achieve the highest fee-based income compared to BRI and BNI in the 2014-2018 period. Whereas the sharia bank group was outperformed by Bank Syariah Mandiri with the highest fee-based income compared to BRIS and BNIS in the 2014-2018 period. The acquisition of fee-based income in the conventional bank group compared to Islamic banks was outperformed by Conventional Banks namely Bank Mandiri, which each year significantly won the fee-based income highest. Whereas in the proportion of fee-based income to operating income at conventional banks, Bank Mandiri was still in the first position with the highest proportion of 28.61%, followed by BNI in the second position and BRI in the third position. As for Islamic banks, the average proportion of fee-based income to operating income was also occupied by Bank Syariah Mandiri with a gain of 12.89%, followed by BRIS in the second position with 4.84% and the last BNIS of 3.71%. 

scholarly journals PENGARUH FINANCING TO DEPOSIT RATIO (FDR) TERHADAP RETURN ON ASSET (ROA) PADA BANK SYARIAH ANAK PERUSAHAAN BUMN DI INDONESIA PERIODE 2011-2019

WADIAH ◽  
2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Agustin Tri Lestari
Keyword(s):  
Quantitative Research ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Islamic Banks ◽  
Analysis Method ◽  
Return On Assets ◽  
Financial Reports ◽  
Simple Regression Analysis ◽  
Period Data ◽  
Weak Influence

This study aims to analyze the effect of Financing to Deposit Ratio (FDR) on Return On Asset (ROA) in Islamic banks, a subsidiary of BUMN. This research is classified as a descriptive quantitative research. This research was conducted at the Sharia Bank Subsidiaries of BUMN, namely Bank Syariah Mandiri, Bank BRI Syariah, and Bank BNI Syariah. The data used in this study are secondary data obtained from the quarterly financial reports for the 2011-2019 period. Data collection techniques through literature and documentation. The analysis method used in this research is Simple Regression Analysis, Descriptive Test, and Classical Assumption Test. As for the hypothesis test used is the t test and the test of determination (R2).From the results of the analysis, it shows that the FDR condition is in the quite good category. Then for the ROA condition it is in the quite good category. Based on several tests that have been carried out, it is known that FDR does not have a significant effect on ROA. This is evidenced in the results of the Determination Test which shows that the size of the FDR ratio is only able to affect the ROA ratio by 0.005 or 0.5%. This means that FDR has a very weak influence in increasing the ROA of Sharia Banks in BUMN Subsidiaries. This is due to other factors that more influence ROA, such as CAR, NPF, and BOPO. Keywords: Financing to Deposit Ratio (FDR) and Return on Assets (ROA). Abstrak Penelitian ini bertujuan untuk menganalisa pengaruh Financing to Deposit Ratio (FDR) terhadap Retun On Asset (ROA) pada bank syariah anak perusahaan BUMN. Penelitian ini tergolong penelitian kuantitatif deskriptif. Penelitian ini dilakukan pada Bank Syariah Anak Perusahaan BUMN yaitu Bank Syariah Mandiri, Bank BRI Syariah, dan Bank BNI Syariah. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan triwulan periode 2011-2019. Teknik pengumpulan data melalui studi pustaka dan dokumentasi. Metode analisis yang digunakan dalam penelitian ini adalah Analisis Regresi Sederhana, Uji Deskriptif, Uji Asumsi Klasik. Sementara untuk uji hipotesis yang digunakan adalah Uji T dan Uji Determinasi (R2). Dari hasil analisis, menunjukkan bahwa kondisi FDR termasuk dalam kategori cukup baik. Kemudian untuk kondisi ROA termasuk dalam kategori cukup baik. Berdasarkan beberapa uji yang telah dilakukan diketahui bahwasannya FDR  tidak memiliki pengaruh signifikan terhadap ROA. Hal ini dibuktikan dalam hasil Uji Determinasi yang menunjukkan bahwa ukuran rasio FDR hanya mampu mempengaruhi rasio ROA sebesar 0,005 atau 0,5%. Artinya  FDR memiiki pengaruh sangat lemah dalam meningkatkan ROA Bank Syariah Anak Perusahaan BUMN. Hal ini diakibatkan adanya faktor lain yang lebih mempengaruhi ROA seperti CAR, NPF, dan BOPO. Kata Kunci: Financing to Deposit Ratio (FDR) dan Return on Asset (ROA).

scholarly journals The role of the sharia supervisory board in the relationship of third-party fund and profits

2021 ◽  
Vol 3 (2) ◽  
pp. 201-218
Author(s):  
Fajria Zakiyah ◽  
Prayogo Prasojoharto ◽  
Sepky Mardian
Keyword(s):  
Supervisory Board ◽  
Third Party ◽  
Islamic Banks ◽  
Financial Reports ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Difference ◽  
Relationship Of ◽  
Profit Growth

Purpose - This study aims to find empirical evidence of the effect of growth of Third-Party Funds (TPF) on profit growth with the role of the Sharia Supervisory Board (SSB) as moderator in Islamic banks in Indonesia.Method - This research is an associative research with a quantitative approach that used Panel Data Regression and Moderated Regression Analysis (MRA) as the data analysis methods. The research sample was 58 annual financial reports from 14 Islamic Commercial Banks in Indonesia.Result - TPF had a significant positive effect on bank profit growth, but the role of the SSB could not moderate the growth of TPF on the profit growth of Islamic banks.Implication - The implications of this research can strengthen the belief that Islamic banks need to improve the quality of their services and products to maintain the trust of customers and prospective customers to place their funds in Islamic banks.Originality - The difference in this study when compared to other studies is the role of the Sharia Supervisory Board which is positioned as a moderating variable for the growth of Third-Party Funds on profit growth.

scholarly journals Conceptualizing the Impact of Religiosity on the Preferences for Islamic Banking in Mirpur (Azad Jammu and Kashmir): An Empirical Analysis

2019 ◽  
Vol 8 (1) ◽  
pp. 73-90
Author(s):  
Khola Ozair ◽  
Muhammad Luqman ◽  
Syed Nisar Hussain Hamdani
Keyword(s):  
Consumer Preferences ◽  
Consumer Preference ◽  
Islamic Banking ◽  
Significant Shift ◽  
Islamic Banks ◽  
Sustainable Competitive Advantage ◽  
Jammu And Kashmir ◽  
Conventional Banks ◽  
The Impact

Over the years, Islamic banking has emerged as a viable alternative to conventional banking, especially after the global financial crises of 2008. Despite the fact that the existing literature emphasizes on this significant shift in customers’ preferences in favor of Islamic banking, there are only a few studies that investigate the actual motives behind this shift. Hence, the key objective of this study is to identify the different factors that explain consumer preferences regarding Islamic banking services, specifically in Mirpur. Even more specifically, this study explores the role of religiosity in influencing consumers’ choice of Islamic banking in Mirpur. To test whether or not religiosity affects consumer preference for Islamic banking, the logistic regression technique has been used for the data analysis. The overall results reveal that besides the conventional variables, the religiosity level of customers, Shariah compliance of an Islamic bank, and knowledge of the respondent about prohibition of interest (Riba) in Islam have positive, and significant effects on consumers’ selection of Islamic banks. Based on these empirical findings, this study suggests that along with improving delivery and quality of services, Islamic banks should emphasize on Shariah compliance which provides a sustainable competitive advantage for Islamic banks over conventional banks.

scholarly journals SIGNIFIKANSI IMPLEMENTASI KONSEP EKONOMI ISLAM DALAM TRANSAKSI BISNIS DI ERA MODERN

2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Toha Andiko
Keyword(s):  
Financial Institutions ◽  
State Government ◽  
Real Sector ◽  
Islamic Banks ◽  
Positive Role ◽  
Communist System ◽  
Economic Underdevelopment ◽  
Conventional Banks ◽  
Islamic Economic

Abstract: The thinking of Islamic economics in Indonesia today, is still limited to the theme of banking or financial institutions. The lack of development of Islamic economic concepts is still happening in terms of macro and microeconomics as well as systems in Islamic statistics and accounting. Implementation of Islamic economic system is expected to serve as a guide in state government, in building a prosperous society both materially and spiritually. In addition, Shariabased Islamic economics is expected to be a solution to economic underdevelopment, and to change the dominant capitalist and communist system over the years. Islamic economics is believed to save people morality from materialismhedonism, and can unite Muslims to jointly achieve falah (prosperity) in general. The significance of sharia-based Islamic economics is evident in the sharia bank’s increasingly potential business offering services compared to conventional banks. Implementation of Islamic economics on muamalah activities can also be felt in the positive role of Islamic banks and on-bank syariah financial institutions that encourage the development of the real sector, this can be seen from the start of increasing the portion of the contract for the results of mudharabah and musyarakah and other transactions.

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