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Proceeding of Conference on Islamic Management, Accounting, and Economics
ISSN : https://jo     EISSN : -     DOI : -
Core Subject : Economy, Social,
The Conference on Islamic Management, Accounting and Economics (CIMAE) is an annual conference held by Pusat Pengkajian dan Pengembangan Ekonomi Islam (P3EI) Faculty of Economics Universitas Islam Indonesia. It is aimed to facilitate all researchers and academicians to present and publish their research paper as well as to built networking among Islamic Management, Accounting and Economics scholars nationally and internationally. The 2nd CIMAE insha Allah will be held in East Parc Hotel, Yogyakarta on July 25, 2019 bringing the theme “The Islamic Economics’ Roles in Achieving the Sustainable Development Goals (SDGs) in the Industrial 4.0 Era”
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Articles 43 Documents
Islamic bank’s performance: a comparative study between Qatar, Bahrain, and Indonesia Tumewang, Yunice Karina; Bachtiar, Arief
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 1, 2018
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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Abstract

Brief Introduction: Purpose: This study aims to evaluate and compare the performance of Islamic Banks in two different counties complying two different accounting standards, namely Qatar International Islamic Bank (QIIB), Bahrain Islamic Bank (BIB) and Bank Muamalat Indonesia.Design/methodology/approach: This study used quantitative method with secondary data from the annual report of QIIB, BIB, and BMI.Findings: This study sheds light on the financial performance of QIIB, BIB, and BMI as well as the difference among them.Practical implications: The study provides a picture for the Islamic Finance industry regarding the performance of these two banks and what the implication of adopting different accounting standard on this case.Social implications: This study helps to raise the awareness of society about the existence of Islamic banks and how well they have performed.Originality/value: As far as we are concerned, there is only small number of research on finding the significance of accounting standard adoption toward performance of Islamic banks, although the urgency is increasingly growing for a better convergence and significant development of Islamic banks. This work is an attempt to fill in this gap.Keywords: Islamic Banking, Financial Performance, CAMEL ratio
Keberterimaan muzaki terhadap zakat crowdfunding di Indonesia: preliminary research Kholid, Muamar Nur
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 1, 2018
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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Abstract

Di Indonesia crowdfunding menjadi salah satu alternatif dalam perolehan dana untuk berbagai tujuan/kegiatan. Mengingat  kesuksesan crowdfunding dalam berbagai pengumpulan dana, Baznas maupun LAZ berinisiatif untuk menggandeng platform crowdfunding  atau bahkan menciptakan zakat crowdfunding sendiri guna meningkatkan penerimaan zakat di Indonesia. Penelitian ini bertujuan untuk mengetahui keberterimaan muzaki untuk menggunakan zakat crowdfunding untuk memenuhi kewajiban zakat mereka. Studi ini menggunakan kerangka Technology Acceptance Model (TAM) untuk menginvestigasi keberterimaan muzaki dalam menggunakan zakat crowdfunding. Studi ini masih dalam tahap persiapan sehingga belum dapat memaparkan hasil empirisnya.
Analisis segementasi konsumen dalam konsumsi produk pangan bersertifikat halal pada ritel modern Yogyakarta Ma’rifat, Tian Nur; Rahmawan, Arief
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 1, 2018
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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Halal food is the main requirement for food consumed by consumers who are Muslim. The market opportunity for halal and good food is very wide open and promising. In preparing the halal food marketing strategy, analysis of consumer segmentation is needed as a basis in determining the target and position of halal products. Analysis of consumer segmentation is based on factors that influence consumer purchasing decisions on food products available in modern retail Yogyakarta. The method used in this study is Cluster Analysis. The sampling method used was Purposive Sampling with the number of respondents 201 respondents. The results of the study show that there are two groups of consumers, the first group that is critical and the second group that is not critical of halal status from those purchased. Therefore, efforts to increase the market share of halal certified food in DIY can be done with a strategy that focuses on factors that significantly shape consumer behavior and is aimed at groups of consumers who are critical of food security.
Pencegahan kecurangan (fraud) di Pondok Modern Gontor Irvan, M Alif Nur; Aisyah, Maulidyati
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 1, 2018
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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Fraud is an illegal act or activity done intentionally or unintentionally and its nature can harm many parties. The purpose of this study is to determine the influence of Islamic behavior, Islamic environment to internal control system compliance in preventing intention to commit fraud. This research was using a questionnaire. Participants in this research are teachers (ustadz) who work in business unit of Pondok Modern Darussalam Gontor as many as 100 respondents. Data was analyzed by Structural Equation Model. Results show that Islamic behavioral and Islamic environment variables positively influence internal control system compliance which eventually negatively affect the intention to commit fraud. This implies that the effectiveness of internal control is more on the compliance of the people around it no matter how simple it is. Results also assure that the model applied in Pondok Modern Gontor has been succeed in developing behavior and environment which prevent fraudulent actions.
Islamic work ethic: where are we now? The map of Islamic work ethic Linando, Jaya Addin
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 1, 2018
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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Islamic Work Ethic (IWE) is a concept coined by Ali (1988) thirty years ago. IWE is interesting as Moslem population all around the world keeps growing and Moslem should pay attention toward the ethical conduct in the workplace as in Islam, working is an ibadah (a prayer or a virtue). This article aims to compile the researches with IWE topic, especially those show the relation between IWE and other variables in a sequence of antecedents and consequences. The final result of this article is an ‘IWE Map’ that might help researchers and practitioners to see the big picture of IWE, at least up to today. The dimensions and statements to characterize IWE is also compiled and shown in this article.
Analisis akad pembiayaan qardh dan upaya pengembalian pinjaman di lembaga keuangan mikro syariah Ash-shiddiqy, Muhammad
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 1, 2018
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan akad qardh dalam Lembaga Keuangan Mikro Syariah Al muna Berkah Mandiri Daerah Istimewa Yogyakarta. Penelitian ini menggunakan metode kualitatif. Penelitian kualitatif digunakan untuk menganalisis berbagai peraturan mengenai akad pembiayaan qardh pada Lembaga Keuangan Mikro Syariah (LKMS) dan untuk menganalisis upaya pengembalian pinjaman dari perilaku masyarakat. Jenis data dan bahan penelitian ini berasal dari data primer dan data sekunder. Data primer berasal dari hasil wawancara dan data sekunder berasal dari studi pustaka. Teknik pengumpulan dalam penelitian ini dilakukan dengan wawancara terhadap responden untuk mendapatkan informasi yang tepat dan terpercaya. Teknik analisis yang digunakan dalam penelitian ini adalah metode deskriptif dan kualitatif.Penelitian ini mendapatkan temuan, yaitu produk pembiayaan yang dilaksanakan di LKMS Almuna Berkah Mandiri antara lain yaitu Qardh (pinjam kebajikan). Akad qardh yang dilaksanakan di LKMS Almuna Berkah Mandiri telah sesuai dengan prinsip syariah. Akad qardh ini ditujukan untuk nasabah LKMS Almuna Berkah Mandiri yang memiliki usaha kecil namun tidak mampu secara ekonomi dan ingin mengembangkan usahanya. Dana program LKMS Almuna Berkah Mandiri ini bersumber dari LAZNAS BSM Umat. Besarnya pembiayaan qardh yang dikabulkan oleh LKMS Almuna Berkah Mandiri yaitu sejumlah Rp. 1.000.000,00- (satu juta rupiah) dengan jangka waktu 50 (lima puluh) minggu atau setara dengan 1 (satu) tahun lebih 2 (dua) minggu. Pembayaran angsuran qardh dilakukan setelah 1 (satu) minggu setelah pencairan dana.
Model pengembangan ekonomi pesantren Berbasis kearifan lokal: studi kasus Ponpes Sidogiri Azizah, Siti Nur; Fitriyani, Yeny
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 1, 2018
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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Abstract

Pondok pesantren telah menjadi kekuatan yang diperhitungkan saat ini oleh banyak pihak, tidak hanya karena jumlah santri yang tidak sekedar banyak, namun lebih dari itu, pondok pesantren telah menjadi kekuatan ekonomi yang dahsyat. Paper ini akan membahas model pengembangan ekonomi pesantren yang berbasis kearifan lokal khususnya dalam upayanya mengoptimalkan potensi pesantren dan masyarakat lokal untuk disinegikan bersama dalam beberapa model usaha produktif yang mampu memberikan dampak ekonomi dan sosial. Paper ini akan dibagi menjadi 4 bagian sebagai berikut: Pertama, pendahuluan yang membahas latar belakang dan tujuan. Kedua, konsep pengembangan ekonomi pesantren berbasis kearifan lokal. Ketiga, praktik pengembangan ekonomi di pondok pesantren sidogiri, Pasuruan. Keempat, peluang dan tantangan yang dihadapi dalam pengembangan ekonomi pesantren. Terakhir, adalah akan ditutup dengan kesimpulan dan saran.  
The effect of knowledge about halal and Islamic religiosity on attitude toward halal label Aji, Hendy Mustiko
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 1, 2018
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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Abstract

Halal label becomes the trend in Muslim lifestyle. It is aimed to separate halal from haram products. Muslim market is very huge. In Indonesia, Muslim dominating the total population approximately 80%. Many Muslims in Indonesia refused to purchase or consume the products that are not halal certified. Therefore, many believed that halal is a very huge business. Several previous researchers have already conducted study on what are the factors affecting attitude toward halal label. However, there are very few who researched Muslim’s knowledge about halal process and procedures and how it is affecting attitude toward halal label. Previous researchers also conducted the test on the effect of religiosity on attitude, however, most of them measure religiosity by Christian religiosity instrument. This research purposed to examine the effect of knowledge and Islamic religiosity on attitude toward halal label. There are 186 usable data that are dominated by male. Structural Equation Modeling (SEM) was used to test the model and hypotheses. It is found that knowledge has significant effect on Islamic religiosity and on attitude toward halal label. Interestingly, Islamic religiosity is not found significantly affecting attitude toward halal label.
Shariah governance for Islamic banking: What can be learnt from Malaysia? Muhammad, Rifqi
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 1, 2018
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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Islamic financial institutions have unique characteristics that avoid interest-based transaction and operate in accordance with Shariah principles. Therefore, the governance mechanism is also different with conventional institutions. One of important component in the governance structure in Islamic financial institution is the existence Shariah Supervisory Board (SSB). Shariah govenrnance is the governance mechanism in Islamic financial institutions that involves the position of SSB as the guard of shariah compliance process. This paper is mainly discusses the implementation of Shariah govenrnance practices by Islamic banks in Malaysia. Malaysia is one of the countries that seriously develops Islamic banking governance structure and Shariah govenrnance mechanism. Thus, this paper will discuss several issues as follows: Firstly, the nature of Shariah governance and the roles of SSB members. Secondly, the Shariah Governance Framework in Malaysia. Thirdly, the practices of Shariah governance and auditing in Malaysia. Finally, this paper attempts to evaluate the Shariah governance practices by Islamic banks in Malaysia and describes some aspects that can be learnt from Malaysia.          
The performance of Islamic mutual funds, why is it not better than conventional? Fakhrunnas, Faaza
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 1, 2018
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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The Islamic mutual funds objective tries to safeguard the moslem community from usury, masyir, and gharar. However, that product still has a problem which relates to the performance. Based on the literature review, Islamic mutual funds can not outperform the market benchmark and the conventional mutual funds. It happens because of some factors in the Islamic mutual funds product. Unskilled manager is the inside factor causing the lack of Islamic mutual funds performance. It is because the manager does not have many choices in making portfolio aligned with shariah. Then, the outside factor is about the regulation itself relating to the goverment policy. In this paper, the writer tries to offer the solutions. Firstly, Islamic mutual funds has to be bravely different to give clear identity as fully shariah compliance in purpose to attract moslem communities to invest. Secondly, the goverment has to promote Islamic funds market to make it more developed.