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INDONESIA
I-Finance Journal
ISSN : 24768871     EISSN : -     DOI : -
Core Subject : Economy,
I-Finance: a Research Journal on Islamic Finance is a peer-reviewed journal on Islamic finance.
Arjuna Subject : -
Articles 63 Documents
Penerapan Tax Planning Dalam Upaya Meningkatkan Efisiensi Pembayaran Beban Pajak Pada Cv. Iqbal Perkasa Muhammadinah, Muhammadinah
I-Finance Journal Vol 1 No 1 (2015): I-Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

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Abstract

The aims of this research are to analyze and explore the application of taxplanning to push up the efficiency of CV. Iqbal Perkasa’s tax burden payment, whichis specialized in construction project services in Banyuasin. By using thequantitative analysis method, this research finds out that calculation on tax burdenpayment is more costly, so it was reduced net profit after tax that gained by CV.Iqbal Perkasa. But, after using tax planning by maximized fiscal cost with gross upmethod, it could minimize tax liability. The research finds with a better taxplanning in line with a gross up method, CV Iqbal Perkasa stated a betterperformance on tax efficiency by minimization of tax liability in current and futuretax periodsKey words: Tax Planning, Efficiency and Tax Liability
Pengaruh Equivalent Rate dan Tingkat Keuntungan Terhadap Dana Pihak Ketiga (DPK) Perbankan Syariah di Indonesia Vera Susanti, Vera Susanti
I-Finance Journal Vol 1 No 1 (2015): I-Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

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The aims of this research are to explain and analyze the effect ofequivalent rate and rate of return on the third party accounts of IslamicCommercial Banking (BUS) and Syariah Business Unit (UUS) in Indonesia. Theresearch was conducted with quantitative descriptive methods by usingsecondary data. The data obtained from Islamic Banking statistic report ofBank Indonesia 2009‐2013. By using multiple linear regressions this researchfinds out that equivalent rate and rate of return significantly influence the thirdparty accounts of Islamic Commercial Banking and Syariah Business Unit inIndonesia 2009‐2013. It was showen by partially t test that indicate t valued(4,018) > t table (2,004) of equivalent rate variable and t valued (6,156) > ttable of return rate variable. Simultaneously F test also indicate that F valued(50,109) > F Table 2,790. This research suggests that Islamic CommercialBanking and his Syariah Business Unit should increase the volume of equivalentrate and share of return rate saving accounts in order to increase third partyaccounts that significantly determine the performance of Islamic banking in thefuture.Key Words: Equivalent Rate, Rate of Return, Third Party Accounts and Islamic Banking
Mempertimbangkan Tingkat Maqasid asy‐Syari’ah Dalam Penentuan Anggaran Belanja Pemerintah Maftukhatusolikhah, Maftukhatusolikhah
I-Finance Journal Vol 1, No 1 (2015): I-Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

Consideration on rate of maqasid asy‐syariah in the determination of centralgovernment budgeting becomes a vital point to be in line with Islamiceconomics perspectives. Based on the evaluation of budgeting policy by centralgovernment, this research finds out that there is lack of rate maqasidconsideration on realization of the central government budgeting. Thisresearch suggests on forthcoming budgeting policy the central governmentshould taken in to account the rate of maqasid asy‐syariah in his budgetingrealizationKey Words: Maqasid asy‐Syariah, Budgeting, Fiscal Policy
Peran Kompensasi Terhadap Peningkatan Kinerja Karyawan Pada Perbankan Syariah Palembang RA. Ritawati, RA. Ritawati
I-Finance Journal Vol 1 No 1 (2015): I-Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

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Abstract

Compensation has big effect on motivation, performance and employee worksatisfactions. Theoretically, giving a fair compensation will increase employee’sproductivity, and finally improve the wealth of institution. Using qualitativeanalysis with open‐close interview procedures, this research finds out thatcompensation on employees in Islamic banking could improve employee’s loyaltyand productivity. It could be seen from the assessment of employee productivitydone by managers of Islamic banking in Palembang on many years under studythat had increased. Such improvement in employee productivities not only oftangible productivity manner but also intangible.Key Words: Compensation, Employee’ Performance, and Islamic Banking
Potensi Pengembangan Wakaf Uang di Kota Palembang (Preleminary Research) M.Rusydi, M.Rusydi
I-Finance Journal Vol 1 No 1 (2015): I-Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

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Abstract

According to the literature, cash waqf has a potency to eliminate poverty and toincrease quality of live for Indonesia’s population. But the question that arises is,why in reality the potency and beneficiary of cash waqf hasn’t been existed. Thisresearch aims is to describe the potency and beneficiary of cash waqf inPalembang. Since the data obtained is very limited, preliminary research wasconducted. It will argue that due to the indicators of Palembang economicsperformance, it could be appropriate basis to increase the potency of cash waqf inthe future.Key Words: Cash Waqf, Economic Performance, and the Potency of Cash Waqf
Analisis Model CAPM dan APT Dalam Memprediksi Tingkat Return Saham Syariah (Studi kasus Saham di Jakarta Islamic Index ) Lemiyana, Lemiyana
I-Finance Journal Vol 1 No 1 (2015): I-Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

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Abstract

The aim of  this research is to recognize the accuracy of CAPM and APT models in predicting the stock return of rural stocks and conventional stock at Jakarta Islamic Index.  Variable of this research are JII stock return, Beta, Risk free, Market return, GDP, SBI and inflation.  The analysis tools that used to measure macro economics variables in the future is Autogrssive Integrated Moving Avarage (ARIMA).  The accuracy of CAPM and APT models is measured by standart deviation and t test is used to compare the accuracy between CAPM and APT models.  The population of this research is all monthly stock return Jakarta Islamic Index.  Whereas the sample used is the monthly stock return of 11 JII companies during 2007 – 2012.  The result of this research showes that the CAPM model is more accurate than APT model in predicting the stock return Jakarta Islamic Index. Keywords: Stock Return, Beta, Risk free, Market return, GDP, SBI,and  Inflation
PERAN PEMBIAYAAN PRODUK AR‐RUM BAGI UMKM PADA PT. PEGADAIAN (Persero) CABANG SYARIAH SIMPANG PATAL PALEMBANG Muftifiandi, Muftifiandi
I-Finance Journal Vol 1 No 1 (2015): I-Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

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The aim of this research is to elaborate the role of ar‐rum productfinancing on small and mideum‐sized enterprises at PT. Pegadaian (Persero) ofSyariah branch Simpang Patal Palembang. Using qualitative approach withopen‐ended interviews, this research finds out that the ar‐rum productfinancing has a distinctive role on small and medium business‐sizedenterprises. After using this kind of financing most of the small and mediumsizedenterprises could increased their capital in order to ensure thesustainability of day to day their business activitiesKey Words: Ar‐Rum Product Financing, Small and Mideum‐Sized Enterprise
PENGUJIAN FINANCING TO DEPOSIT RATIO (FDR) SEBAGAI MEDIASI ANTARA PEMBIAYAAN, NON PERFORMING FINANCING (NPF) DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP LABA PADA BANK UMUM SYARIAH INDONESIA Lidyah, Rika; Riski, Oki Sania; Yo Putri, Dwithia Chan; Agustina, Tri
I-Finance Journal Vol 5 No 2 (2019): I-FINANCE
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/4914

Abstract

This study aims to determine the effect of financing, non-performing financing (NPF) and operating income operating expenses (BOPO) on profits with financing to deposit ratio (FDR) as a mediating variable at Islamic Commercial Banks in Indonesia. The type of data used is secondary data with an external type. Sources of data in the form of annual financial reports (annual report) Islamic Commercial Bank. The number of samples of 7 companies with a sample determination method that is purposive sampling. Data analysis techniques used are the classical assumption test and path analysis. Research found that (1 ) financing has a significant negative effect on FDR, (2) NPF has no effect on FDR, (3) BOPO has a significant negative effect on FDR, (4) financing has a significant positive effect on earnings, (5) NPF has a significant negative effect on earnings, (6) BOPO has no effect on earnings, (7) FDR has a significant negative effect on earnings, (8) FDR mediates the effect of financing on earnings, (9) FDR does not mediate the effect of NPF on earnings and (10) FDR mediates the influence of BOPO on earnings.
MENGUKUR EFISIENSI KINERJA KEUANGAN BADAN AMIL ZAKAT NASIONAL (BAZNAS): PENDEKATAN METODE DATA ENVELOPMENT ANALYSIS (DEA) Fahmi, Much. Maftuhul; Yuliana, Indah
I-Finance Journal Vol 5 No 2 (2019): I-FINANCE
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/4913

Abstract

National Amil Zakat Agency (BAZNAS) as the official amil management body owned by the government has the duty to collect, manage, and distribute zakat on a national scale. BAZNAS itself still has the potential for the collection of zakat that continues to grow, given the accumulation of muzakki funds conducted by BAZNAS is only 1% of GDP (Gross Domestic Product) of Indonesia. The potential possessed by BAZNAS is still constrained by conditions that hinder the process of collecting zakat, so it is necessary to optimize the collection of zakat. One way to optimize BAZNAS performance is to measure its efficiency. Therefore, the purpose of this study is to analyze the efficiency of BAZNAS financial performance. The method used is the Data Envelopment Analysis (DEA) method with the assumption of Constant Return Scale (CRS) and Variable Return Scale (VRS). The measurement of efficiency is processed through the Banxia Frontier Analyst 4.0 software. The BAZNAS research observation period was five years, starting from 2013 to 2017. The research variables used included pooled funds, fixed assets, managed assets, and salary ?amiline as input variables and channeled funds and operational costs as output variables. The results showed that BAZNAS during the period 2013 to 2017 had reached an efficient value of 100 percent. This is evidenced from the actual value that has reached the target value.
ANALISIS PENGARUH KEMANDIRIAN KEUANGAN DAERAH PADA KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Periansya, Periansya
I-Finance Journal Vol 5 No 2 (2019): I-FINANCE
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/4911

Abstract

This research was conducted with the aim to know the regional wealth, revenue sharing fund and general allocation fund to the independence of regional finance at the Government of Regency/City in South Sumatra Province. This research was conducted in the period 2014 until 2017. The population in this study is all of Regency/City in the Province of South Sumatra. Sample determination is determined by the Purposive sampling technique as many as 11 regencies/cities in South Sumatera Province. The type of research is quantitative research with secondary data. Form the Budget Realization from the Audit Result Report (LHP) BPK RI 2014 ? 2017. The analytical method used is multiple linear regression analysis with panel data. The results showed that the regional wealth and general allocation fund partially influenced the direction of a positive relationship to regional financial independence. While revenue sharing funds partially did not influence regional financial independence. In addition simultaneously regional wealth, revenue sharing funds and general allocation funds simultaneously have a significant effect on regional financial independence at the government of regency/city in South Sumatra Province