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Tazkia Islamic Finance and Business Review
ISSN : 24600717     EISSN : 24600717     DOI : -
Core Subject : Economy,
Tazkia Islamic Finance and Business Review (TIFBR) is a peer-reviewed journal published by the Institute for Research and Community Empowerment (IRCE), Tazkia University College of Islamic Economics in collaboration with Association of Islamic Economics Lecturers (ADESY). The Journal is semi-annual journal issued in July and December. The aim of the journal is to disseminate Islamic Economics, finance and business researches done by researchers both from Indonesia and overseas.
Arjuna Subject : -
Articles 116 Documents
Perilaku Menabung Ibu Rumah Tangga Keluarga Miskin Peserta Program Ikhtiar Lembaga Keuangan Mikro Syariah Berbasis Kelompok Di Bogor, Jawa Barat Yasid, Mukhamad
Tazkia Islamic Finance and Business Review Vol 4, No 1 (2009)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

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Abstract

Tabungan merupakan salah satu sarana penting untuk meningkatkan kesejahteraan keluarga. Hubungan antara pendapatan dan tabungan keluarga digambarkan oleh Sherraden (2006) sebagai sumber/mata air dan kolam (danau) untuk menyesuaikan pendapatan keluarga dengan kebutuhan di masa yang akan datang. Penelitian ini mencoba untuk mengungkapkan perilaku menabung ibu-ibu rumah tangga keluarga miskin setelah mengikuti Program Ikhtiar Yayasan Peramu dan Baitul mal Bogor. Tabungan rata-rata anggota pada Program Ikhtiar cenderung naik, baik dari sisi nominal maupunrasio tabungan dengan pendapatan walaupun dengan frekuensi menabungyang masih rendah. Sikap yang paling positif atas kegunaan menabung adalah untuk biaya pendidikan, berjaga-jaga dalam menghadapi musibah dan menghadapi hari tua atau saat menganggur. Sedangkan yang paling rendah adalah untuk hiburan, membeli perabot rumah tangga dan memperbaiki atau membeli rumah. Norma subyektif yang paling berpengaruh terhadap keputusan ibu-ibu untuk menabung adalah suami, orang tua, anak dan tenaga pendamping lapangan (TPL). Norma agama yang paling dipertimbangkan ibu-ibu untuk menabung adalah agar dapat berinfaq, shodaqah dan mambayar zakat, dilanjutkan dengan dalam rangka hidup hemat. Keyakinan atas kemampuannya menabung secara rutin dalam kategori tinggi, namun kemampuannya untuk tidak segera menarik tabungan sebelumnya jumlahnya memaai berada pada kategori sedang. Keyakinan kemampuan menabung, niat dan perilaku menabung dipengaruhi secara nyata oleh sikap menabung, norma subyektif, norma agama dan Program Ikhtiar. Program Ikhtiar berpengaruh nyata terhadap keyakinan, niat dan perilaku menabung baik secara langsung maupun tidak langsung melalui sikap, norma subyektif dan norma agama. Dengan demikian, Program Ikhtiar berhasil mendorong keyakinan kemampuan menabung, niat dan perilaku menabung ibu-ibu rumah tangga keluarga miskin peserta Program Ikhtiar.JEL Classification : D91, G21Keywords : Ibu rumah tangga keluarga miskin, menabung, sikap, norma subyektif, norma agama, keyakinan menabung, niat dan perilaku.
The Financial Management Practices of the Mosques in the Special Region of Yogyakarta Province, Indonesia Adnan, Muhammad Akhyar
Tazkia Islamic Finance and Business Review Vol 8, No 2 (2013)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

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Abstract

Objective – This study is trying to investigate the financial management of the Masjid (Mosques) in the Special Region of Yogyakarta Province. Three main issues were focused: the amount of cash flow which include the balances on hand; the application of transparency and accountability principles in financial matters, and sound practice of financial management which include budgeting, strategic formulation and performance evaluation.Methods - The study is an exploratory in nature. The Special Region of Yogyakarta consists of four counties and one city (municipality). 50 Mosques have been selected as the samples. Each county / city is represented by 10 Mosques. They are selected using sampling method. The simple descriptive analysis is conducted on the data collected.Results - Based on the data analysis, the study found that there is a significant cash flow of those selected samples, dominated by Infaq / Sodaqoh. Few Mosques recognized that they also receive Zakah and Waqaf fund.Conclusion - Generally the Mosque Management have applied the principles of transparency and accountability in the form recording, although their skill in doing so needs to be improved. However, a significant number of Mosques Management have not yet set the strategic formulation, as well as budgeting process to realize the budget and its evaluation. Keywords : Cash Flow, Financial Management, Mosque
Money in Islam: The Siyasah Shar‘iyyah’ Perspective and Implementation Strategy Santoso, Bedjo
Tazkia Islamic Finance and Business Review Vol 7, No 2 (2012)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

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Abstract

Objective – The idea of revisiting the currency and gold dinar in Islamic view is an interesting discuss in the current monetary system. This study therefore investigated the gold as currency in Islamic view. The survey includes historical aspect, supremacy of gold currency and the weakness of fiat money by employed maslahah-mursalah approach. Besides that, the study discussed law of gold as money in light maqashid sharia , and Siyasah Syar’iyya approach, determine the obstacles and barriers to gold dinar implementation on the current economic system and toprovide appropriate model and stepping strategy to implement gold dinar as currency in the society.Method –This study is a qualitative approach based on issues that have been raised. Deductive method is considered as an appropriate method to explore the implementation of gold currency. This is because it requires a comprehensive discussion on the collected data to develop an appropriate model. This research employed historical study and library research.Result – The review declared that gold coins as money served ‘maslahah ’. However, it is difficult to implement due to some obstacles. Stepping is necessary to avoid chaos condition. Numerous obstacles are taken place. It takesat least15years and it could be startedby educating people. Then is followed by gold in the domestic transaction that backed-up by information/communication technology. Involving the Cooperatives model also can be the best model. However, radical way is not appropriate as it faces a challenge from IMF in the Article IV, part 2 (b) (i), and therefore political support is needed.Conclusion – The initial using gold / silver as money is permissible. Nevertheless, the ruling is subject to change when the government wants to print its own currency. If the primary objective of the printing is to complete the implementation of the Sharia laws which have been charged to them (especially the law with respect to currency such as zakat, kanzul mall, hudud, diyat, sarf, etc.) As well as to protect the entire territory from the possibility that the use of foreign currency may harm the economy of its people, then the ruling becomes mandatory .Keywords : Fiat Money, Gold Money, Monetary System, Siyasah Shar’iyah
Analisis Komparasi Pembentukan Gap Sensitivitas Sebagai Instrumen Manajemen Risiko (Studi Pada Bank Umum Konvensional Dan Bank Umum Syari`ah) Akmalia, Alin; Mahfud, Akhmad Affandi
Tazkia Islamic Finance and Business Review Vol 6, No 1 (2011)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

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Abstract

Penelitian ini merupakan penelitian kuantitatif dengan studi komparatif yang bertujuan untuk mengetahui posisi gap yang terbentuk pada Bank Umum Konvensional dan Bank Umum Syari`ah serta membadingkan dampaknya terhadap perubahan suku bunga sehingga dapat ditentukan gap terbaik. Posisi gap terbentuk oleh struktur gap dengan metode gap sensitivitas, Analisis korelasi dan volatilitas digunakan untuk mengetahui sejauhmana variabel-variabel suku bunga mempengaruhi suku bunga benchmark (SBI dan SWBI) serta Uji F statistik untuk menguji hipotesis. Data yang digunakan adalah data sekunder berupa laporan keuangan Bank Umum Konvensional dan Bank Umum Syariah tahun 2004-2008 serta suku bunga domestic periode Januari 2004-Desember 2008. Hasil penelitian menujukkan bahwa Gap terbaik pada BUK terbentuk oleh Bank Mayapada, untuk BUS pada Bank Syari`ah Mandiri, sementara secara keseluruhan pembentukan gap terbaik adalah Bank Syari`ah Mandiri. Sehingga dapat disimpulkan bahwa bank syariah memiliki pembentukan posisi gap yang lebih baik dari pada bank konvensional selama periode 2004-2008.JEL Classification : E5, G21Kata Kunci : Manajemen Risiko, Gap Sensitivitas
Batik Painting Employees’ Welfare In Yogyakarta (An Analysis Of Maqasid Sharia Framework) kirana, kusuma chandra; Haryani, Sri
Tazkia Islamic Finance and Business Review Vol 9, No 2 (2015)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

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Abstract

Objectives - The main purpose of this study is to analyze the implementation of welfare concept from the Islamic Economic perspective in Sub Sector Batik Painting Industry in Yogyakarta.Methods - This is an explanatory research study with analytical descriptive of kashif analytical. This study uses rational-empirical approach (deductive). The research begins with empirical facts of an event/phenomenon that shows the number of batik industry in Yogyakarta. Maqasid Sharia is used to analyze the object of the research. Therefore, this study can be categorized as empirical-rational (inductive). The study was conducted in Yogyakarta that consists of 5 districts, namely: Sleman, Bantul, Kulon Progo, Gunung Kidul and Yogyakarta.Results - Maqasid sharia as an indicator of welfare has been implemented in most of the batik painting industry in Yogyakarta, with the highest order is hifzhul-‘aql, followed by hifzhul-maal, hifzhun-nasl, hifzhun- nafs, and the lowest is hifzhud-din. By order of the area of application, the highest is Kulon Progo (70.31%), followed by Yogyakarta (70.26%), Bantul (70.25%), Sleman (60.09%) and the lowest is Gunung Kidul (50.29%).Conclusion - Based on the analysis of  socio-economic welfare, as much as 64.7% of employees were able to meet the needs of their family life, while the remaining 33.3% were classified as mustahiq (poor) which require serious attention. Based on the analysis of Ibn Khaldun’s concept on welfare, Batik industry in Yogyakarta has not fully implemented the welfare yet. It is characterized by the application of distributive justice between the owner and the employees are still not in accordance with the Hadith of the Prophet, which is 1: 2.
Shariah Compliance of Wakalah Concept in Takaful Operation: A Case Study of A Takaful Operation in Malaysia Hamid, Mohamad Abdul
Tazkia Islamic Finance and Business Review Vol 8, No 2 (2013)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

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Abstract

Objective – The main objective of this paper is to focus on wakalah model and its impact in takaful operation and   to  evaluate  the  compliance  of  takaful  company  with  shari’ah principles in applying the wakalah concept.Methods – qualitative method which is based on library research. Reference to many books, articles, proceeding papers, handouts, journals, and internet source regarding wakalah by Etiqa Takaful Berhad.Result–The finding of this research shows that the takaful operation in Etiqa Takaful Berhad relies solely on the role of agents to market and promote their products. The agents shall act in accordance with the agreement signed by both parties as to the duties and work to be done by the agent. Binding agreement between the agent and the principal in Etiqa Takaful Berhad is  the Family Takaful  Agency Agreement  and  the General  Takaful  Agency Agreement.Conclusion –It can be concluded that  the agency system should be further strengthened as it has important role in takaful business. Indirectly, it can enhance the development of Islamic finance in Malaysia as well as make it known to the society that it is a good system and can completely replace conventional insurance in this industry.Keywords: Wakalah, Agency System, Takaful, Conventional Insurance
Why The Rate Of Financing In Islamic Banks Is High? An Analysis Based On Malaysian Case Beik, Irfan Syauqi; Arsyianti, Laily Dwi
Tazkia Islamic Finance and Business Review Vol 3, No 1 (2008)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

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Abstract

Islamic banking has grown rapidly and has become fi nancial-nerve centre in today’s world economy, particularly in the last three decades. It has attracted various entrepreneurs and enterprises to get its fi nancing. However, Islamic banks tend to have a higher rate of fi nancing compared to the conventional ones. This less competitiveness encourage the demand for Islamic products may fall leaving the Islamic banks. Good debtors opted for conventional loans since the interest rates paid were relatively lower and the rest (the bad debtors) successfully made their way to Islamic banks. Therefore, the nonperforming financing of Islamic banks is high. This paper attempts to analyze factors that determine high rate of fi nancing in Islamic banks, by taking the case of Malaysian Islamic banks. In this paper, the top three of Islamic banks and conventional banks are selected for comparison. It finds that high default premium and overheads per capital contribute signifi cantly to the high fi nancing rate. Hence, the Islamic banks should diversify their assets and implement universal banking concept.Keywords: Islamic bank, rate of fi nancing, NPF (Non-Performing Financing), universal banking system
PENGARUH VARIABEL MAKRO DAN MIKRO TERHADAP NPL PERBANKAN KONVENSIONAL DAN NPF PERBANKAN SYARIAH Poetry, Zakiyah Dwi; Sanrego, Yulizar Djamaluddin
Tazkia Islamic Finance and Business Review Vol 6, No 2 (2011)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

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Abstract

This research attempts to identify the effect of macro and micro variables to NPL (Non Performing Loan) in conventional banking and NPF (Non Performing Financing) in syariah banking. The macro and micro variables used in this research are IPI (Industrial Production Index), inflation, exchange rate, SWBI/SBIS (Sertifikat Wadiah Bank Indonesia/Sertifikat Bank Indonesia Syariah), SBI (Sertifikat Bank Indonesia), LDR (Loan to Deposit Ratio), FDR (Financing to Deposit Ratio), and CAR (Capital Adequacy Ratio).This research finds that in short run, there is no significant variables effecting NPL and NPF. In long run significant variables effecting NPL are exchange rate, IPI, inflation, SBI, LDR, and CAR and significant variables effecting NPF are lnER, lnIPI, inflasi, SBIS, FDR_BS, and CAR. According to the IRF result, this research finds that NPF in islamic banking is more stable than NPL in conventional banking to deal with macro and micro variables fluctuation. According to FEVD variables affecting NPL in conventional banking are inflation and SBI; variable affecting NPF in syariah banking is only FDR.JEL Classification: D81,G21Keywords: Non Performing Loan, Non Performing Financing
Factors Affecting Consumers’ Decision in Purchasing MUI Halal-Certified Food Products Ayuniyyah, Qurroh; Hafidhuddin, Didin; Hambari, Hambari
Tazkia Islamic Finance and Business Review Vol 10, No 2 (2016)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

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Abstract

As the largest Muslim population in the world, Indonesia has a promising potential of halal food industry in terms of economic and market values. This research aims at analyzing factors affecting consumers’ decision in purchasing MUI halal-certified food products by employing survey method and descriptive analysis approach. Three hundred respondents are selected using non-probability convenience sampling technique and are analyzed using multiple regression. The criteria of the respondents are Muslim and have bought Indonesian halal-certified food products in the last one-month. While the dependent variable in this study is purchasing decision (Y), the four independent variables are cultural and religious factors (X1), social factor (X2), personal factor (X3) and psychological factor (X4). This study finds that the four independent factors significantly influence consumers’ decision in purchasing MUI halal-certified food products. However, social factor are negatively related with the consumers’ purchasing decision. This study is expected to deliver the information on the halal food purchasing decisions from the perspective of the customers in order to provide recommendations to develop halal food industry in Indonesia.
STRENGTHENING THE ROLE OF ISLAMIC PAWNSHOP IN ISLAMIC FINANCING FOR MSMES: ANP APPROACH Edgina, Lydia; Jazil, Thuba; Nursyamsiah, Tita
Tazkia Islamic Finance and Business Review Vol 10, No 1 (2016)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

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Abstract

Objectives: aims to strengthen the role of Islamic pawnshop in financing for Micro Small & Medium EnterprisesMethods: analytic network process (ANP) approachResults: the main problem of Islamic pawnshop in expansion was its internal. The most priority was on socialization through promotion and advertisement. The appropriate strategy to be executed was marketing strategy to expand Ar-Rum product (financing for MSMEs) through sales marketing.Conclusion: the considered action was massive socialization to the societies using effective and efficient marketing strategy.

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