Noven Suprayogi

Airlangga University | UNAIR · Department of Islamic Economics

Purpose-This study aims to analyze the relationship between transparency and accountability in influencing Muzaki's trust in zakat institutions in Indonesia. Methodology-A quantitative approach with a meta-analysis method is used in this study to achieve that aim. This study uses ten previous research articles (papers) as research samples. The samp...

p> This study aims to determine the effect of profitability, bank size, and age of Islamic banks on the disclosure of Corporate Social Responsibility on Islamic banks in Southeast Asian countries based on AAOIFI standards partially and simultaneously. The population used in this study are Islamic banks in Southeast Asian countries, including Brunei...

This study aims to determine the factors that influence the interest of muzakki to pay zakat in the Indonesian Zakat Management Organization (Organisasi Pengelola Zakat (OPZ)). This study uses a meta-analysis research method with quantitative approach. In this study, the dependent variable is interest in paying zakat in OPZ, and the independent var...

p> This study aimed to analyze the factors that caused the Takmir of Cheng Ho Mosque and Al Irsyad Mosque in Surabaya not to apply ISAK 35 in preparing financial reports. This study uses a qualitative method with a case study approach. The study's results revealed that the factors causing the Takmir not to apply ISAK 35 to the mosque's financial re...

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kinerja manajemen, efisiensi, kinerja underwriting dan likuiditas terhadap profitabilitas perusahaan asuransi syariah di Indonesia periode 2015-2019 secara parsial dan simultan. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi data panel dan mengambil 24 sampel p...

ABSTRAK Pembiayaan merupakan sumber pendapatan dan sumber risiko terbesar bagi bank. Sehingga pengungkapan informasi akuntansi mengenai pembiayaan penting bagi pemegang saham untuk mengambil keputusan ekonomi. Tujuan penelitian ini untuk menguji tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah pada Bank Umum Syariah di Indonesi...

The present study aims to analyze the efficiency of several sharia banks in Indonesia. The study also aims to analyze several other factors that may influence efficiencies, such as market competition, internal factors, and external factors. The study is conducted using a quantitative approach and analyzes the data using two different steps. The fir...

Abstrak Penelitian ini bertujuan untuk mengetahui makna laporan keuangan Organisasi Pengelola Zakat (OPZ) dan informasi apa yang diperlukan bagi donatur berdasarkan pengalaman menjadi donatur. Metode yang digunakan dalam penelitian ini yaitu kualitatif dengan pendekatan fenomenologis. Teknik pengumpulan data menggunakan teknik wawancara dengan nara...

This study reviews the literature related to Islamic microfinance institutions (IMFI) published in reputable international journals. The manuscripts that have been collected consist of 71 papers that are classified into several study topics. The most researched topic is Poverty alleviation with as many as 25 papers (35%). Next are the papers with t...

Wajib belajar selama 12 tahun berakhir pada SMA. Setelah SMA, siswa berhak untuk melanjutkan pendidikannya di kampus untuk memperoleh gelar sarjana. Kegiatan ini bertujuan untuk memberikan gambaran tentang dunia perkuliahan saat ini. Metode yang digunakan menggunakan platform online karena situasi pandemi. Peserta kegiatan ini adalah siswa kelas 12...

ABSTRAKLembaga keuangan mikro adalah lembaga keuangan yang beroperasi karena berfungsi sebagai perantara keuangan dalam skala yang lebih kecil. Tetapi ada lembaga keuangan mikro yang tidak bekerja dengan cara itu, khususnya lembaga keuangan mikro ini tidak mengambil simpanan dari orang-orang. Karena mereka berfungsi sebagai lembaga keuangan mikro -...

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh ukuran bank, reputasi, profitabilitas, aktivitas sosial terhadap pengungkapan informasi inklusi keuangan pada bank umum syariah di Indonesia periode 2015-2019 secara parsial dan simultan. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi data panel menggunakan alat...

ABSTRAKPenelitian ini bertujuan untuk mempelajari hubungan antara pertumbuhan penggalangan dana zakat infaq dan shadaqah (ZIS), dana alokasi zakat infaq, dan shadaqah (ZIS), dan biaya operasional pada hak amil BAZNAS pusat. Penelitian ini menggunakan pendekatan kuantitatif. Jenis penelitian yang dilakukan peneliti menggunakan time series berdasarka...

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan suku bunga, inflasi, Produk Domestik Bruto (PDB), biaya promosi dan tingkat bagi hasil terhadap pertumbuhan dana pihak ketiga (DPK) secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi data panel dengan bantuan program E...

This research attempts to study the determinants of third party funds on the Islamic banking in Indonesia with eight years of research from published journals in Indonesia. To reach the above objectives, investigation to check the relationship between promotion cost, inflation, GDP, interest rate, number of offices, and equivalent rate to third par...

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh ukuran bank, efisiensi, capital buffer, PDB, Inflasi, dan suku bunga terhadap tingkat stabilitas Bank Umum Syariah di Indonesia periode 2012-2018. Penelitian ini menggunakan data panel dan metode z-score dalam mengukur stabilitas. Data diambil dari website resmi Badan Pusat Statistik (BPS) d...

ABSTRAKTujuan penelitian ini adalah untuk mengetahui perbedaan Kualitas Pelaporan Keuangan Internet antara asuransi jiwa syariah dan asuransi umum syariah di Indonesia. Indeks IFR terdiri dari empat komponen yaitu, konten, ketepatan waktu, teknologi dan dukungan pengguna. Penelitian ini menggunakan pendekatan kuantitatif dengan uji independent samp...

ABSTRAKPenelitian ini dilakukan untuk mengetahui apakah terdapat perbedaan elastisitas suku bunga dan tingkat elastisitas bagi hasil pada deposito Mudarabah Bank Syariah Indonesia tahun 2013-2017. Pengujian dalam penelitian ini menunjukkan hasil dengan hipotesis nol diterima atau dengan kata lain tidak terdapat perbedaan yang signifikan. Dengan dem...

The purpose of this study was to determine the differences of Internet Financial Reporting (IFR) index between Lembaga Amil Zakat Nasional (LAZNAS) and Badan Amil Zakat Nasional Provinsi (BAZNASPROV) in Indonesia. This research uses a quantitative approach with an independent sample t-test. The population in this study is the official website of LA...

Sharia insurance must separate fund between participant fund and company fund which is effect separate from begining. The purpose of this research is to analyze the determinants of proportion tabarru’fund on participants contribution on sharia life insurance. Focus of research in Indonesia with quantitative approach which data collected from 15 sha...

This research aims to find out the budgeting process of the National Amil Zakat Agency (LAZNAS) Nurul Hayat. The research data was obtained through the Nurul Hayat Foundation. The method used is a qualitative approach with a descriptive case study method. Data collection techniques using direct interviews. Interviews were conducted with the Directo...

This study aims to determine the factors that influence mustahiq income in Indonesia using the meta-analysis method after through sample selection. It was found that the variables used were zakat funds, assistance, length of business and education level. This study took a population of journals and manuscripts published on google scholar. This rese...

This research examines the determinants of profit sharing of mudharabah deposits on Islamic banking in Indonesia during the 2012-2019 period. The source of data is from research papers during the 2012-2019 period. The purpose of this research is to examine the association between ROA, BOPO, BI Rate, CAR, and FDR with profit sharing of mudharabah de...

The purpose of this study is to find out cash management carried out by sharia property companies. This study uses a qualitative approach with descriptive case study strategy. The data in this study were obtained through primary data in the form of interviews and secondary data in the form of documentation based on two informants from PT Emirate Nu...

This study attempts to determine the factors influencing non-performing financing of Islamic Banks in Indonesia using samples from published journals in Indonesia for seven years (2012-2018). The purpose of this research is to examine the association between BOPO, GDP, inflation, FDR, CAR, FAR, SBIS, and bank size. This research applies the meta-an...

This study aims at comparing the level of disclosure of Islamic values in Islamic banks in Indonesia and Malaysia. The method used in research is a quantitative method using descriptive analysis techniques and test of difference. The data used in this study are secondary data, namely the annual reports of Islamic banks in Indonesia and Malaysia in...

The purpose of this study is to find reputational risk management carried out by LAZNAS Nurul Hayat. The use of the method in this research used a qualitative approach through a case study. The main focus in this research is one of the risk that is classified in the International Working Group on Zakat Core Principle (IWGZCP) is reputational risk a...

This study aims to find out the simultaneous and partial influence of Firm Age, Firm Size, Third-Party Funds Growth And Predicate of GCG Self Assesment On The Level of Shariah Governance Disclosure. This study use quantitative approach. The analysis technique used is the panel data regression. The sampling technique is purposive sampling and obtain...

The purpose of this study is to determine the effect of the Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) and Operational Cost variable to Operational Revenue (BOPO) toward Return On Asset (ROA) at Islamic Bank in Indonesia period 2013-2017 partially and simultaneously. This study uses a quantitative approach. Samples were determ...

The purpose of this researchis to find out the risk management of zakat distribution carried out by laznas Daarut Tauhiid Peduli Malang can increase the utilization of zakat.The method used in this research is an explanatory qualitative approach. The choice of the main focus in this research was based on the fact that the most impactful risk is the...

This study aims to determine the financial management of Muslim families in the District Puger Jember. This research uses descriptive qualitative approach, this research is descriptive qualitative research with case study method where the research concentrates intensively on a particular object studied as a case, domain, data collection using inter...

The purpose of this study is to find out the technique of risk mitigation in home ownership financing (PPR) conducted by PT Indo Tata Graha. This study uses qualitative approach with descriptive case study strategy. The data in this study were obtained through primary data in the form of interviews and secondary data in the form of documentation. T...

The background of this research is the existence of zero infak phenomenon in Namira Lamongan mosque. This phenomenon encourages researchers to take research that discusses the financial management strategies used until the manager is brave in applying zero infak system. This research uses qualitative approach with case study strategy. Data collecti...

This research aims to analyze the recognition and measurement concepts on productive waqf transaction in Baitur Rahmah Sejahtera Foundation Sidoarjo. Baitur Rahmah Sejahtera Foundation is an institution which the main activity are collecting, organizing, and distributing infaq, shadaqah and waqf. This research uses qualitative method with case stud...

The purpose of this research is to find similarities and differences of sharia bank and convenstional bank’s financial systems from bank employee’s perspective.This study use qualitative method with fenomenology approach because it describes the general meaning of several individuals toward their various life experiences related to the concept or p...

Investments of securities performed by Islamic banks in addition to a liquidity instrument in the bank that is as an investment instrument for banks to obtain operating income other than the channeling of funds through financing to customers. The Bank's securities investment is influenced by external and internal factors within the bank. External f...

This research aims to know the influence of Financing to Deposit Ratio (FDR) against Non Performing Financing (NPF), the influence of Non-Performing Financing (NPF) towards profitability, leverage Financing to Deposit Ratio (FDR) towards profitability , on the Bank of the people's Islamic Financing in Indonesia. The approach used is the quantitativ...

Marriage is worship that exemplified by Rasulullah PBUH. The purpose of marriage is making a happy family. However, economic barriers are commonly used to delay marriage even though God promises wealth for married people. The purpose of this study was to analyze the ratio of income levels between single men and married men in Indonesia based on the...

The purpose of this study was to Determine the differences of Internet Financial Reporting Quality. This study was using quantitative approach with one-way ANOVA and Kruskal Wallis test. The population of this study was official website of islamic banks in Indonesia, Malaysia, Iran, Sudan. The Data was collected from the central bank's official web...

This research aims to analyze risk mitigation of Sharia Non-Compliance on thefinancial product development in the sharia financing bank. Risk mitigation of sharia noncompliance was including analization of product development proposal, analization of product study by director, analization of product study by commissioner, analization of study by sh...

Gold savings product is one of the first gold investment product that is available in Indonesia issued by Pawnshop, including Islamic Pawnshop and using a system of buyingsaving gold, and the agreement of gold svings product used is a contract of sale and purchase or akad murabahah. This research aims to find out the accounting treatment of gold sa...

Budget is one of the most important components in a company. It takes skills and knowledge in budget planning. This study aims to determine the budgeting process in BMT MUDA JATIM (Baitul Maal Wat Tamwil Mandiri Ukhuwah Persada Jawa Timur). The research method used was qualitative approach using case study. The data collection was done by observati...

Islamic pawnshop in Blauran is the official goverment institutions that do funding in the form of lending with the basis of legal pawn based on Islamic Shariah. Islamic pawnshop has many products and among is gold saving.This research uses descriptive qualitative approach. This research uses case study method.Technique of data collection is done by...

This study focuses upon the influence between banking internal factors and economic macro on the Islamic banking profitability in Indonesia and Malaysia of the last seven years researches to determine profitability predictor variables of them. Meta-analysis techniques developed by Hunter et al. (1982) were performed to some existing studies. Profit...

This study aims to determine factors that affect loan loss provisions on Sharia Banks in Indonesia such as the financing compotition of cost plus transaction, financing compotition of profit loss sharing, non performing financing, gross domestic products and inflation. This study used panel data regression with Econometric Views (EViews) 8.0 as sta...

This research aims to analyze operating costs in LAZNAS Surabaya, and their strategy to managing LAZNAS‟s amil‟s right. Management is qualitatitave disclosure including Planning, Organizing, Directing, and Controlling. The research method used descriptive qualitative approach with study case strategy on three LAZNAS Surabaya which are LAZNAS Yatim...

This study aims to find out the simultaneous and partial impact of Good Corporate Governance index and Islamic social reporting index as an assessment of the responsibility for the implementation of business functions and social functions towards total third–party funds on Islamic Banks in Indonesia during 2010-2015. This study use quantitative app...

This research aims to explain the influence of financial performance towards therate of sukuk listed in Indonesia Stock Exchange in the period of 2013 to 2015. Independent variables used is the ratio of return on assets, current ratio and growth as a proxy for financial performance, and the dependent variable used is sukuk rating. The analytical me...

his research aims to understand which components from three research variables are cost of loanable fund, overhead cost, and risk factor significantly effected towards financing pricing based on profit sharing in Sharia Banking Industry. This research used two financing aqds are mudharaba and musharaka. The research method was a quantitative method...

This study aims to determine factors that affect surplus underwriting of tabarru‟ fund on Sharia Life Insurance in Indonesia. The factors used in this study is net contribution, claim expenses and investment return. This study used is panel data regression with Econometric Views (EViews) 8.0 as statistical analysis software. The samples are 14 Shar...

The purpose of this study was to determine the differences of Internet Financial Reporting Quality. This study was using quantitative approach with one way anova and kruskal wallis. The population of this study was official website of islamic banks in Indonesia, Malaysia, Iran, Sudan. The data was collected from official website sentral bank in eac...

Using market orientation perspective, this study addresses the effects of customer- and competitor orientations on environmental social responsibility (ESR) programmes. This study also examines under what conditions these orientations engender greater or lesser uptake on ESR programmes. This study examines whether the adoptions of ESR programmes de...

Capital adequacy regulation imposed on banks, including Islamic banks, is part of the regulators’ efforts to ensure that banks have adequate capital in order to get them prepared facing the risks that might arise in their operations. This research aims to find the effects of Islamic banks’ specific variables on Capital Adequacy Ratio (CAR), the cap...

This study aims to analyze the efficiency of sharia general insurance companies in Indonesia. The input variables used are total assets, expenses, and payment of claims, while the output variable is the income and tabarru’ funds. The method were used to measure the level of efficiency is the Data Envelopment Analysis (DEA) with the assumption of Va...

This study aims to determine and comparing the level of operational efficiency of Islamic Life Insurance and Conventional Life Insurance in Indonesia. This study uses a quantitative non-parametric approach With Data Envelopment Analysis (DEA) CRS and VRS assumption, and a statistical tool Mann-Whitney U-Test. The samples are 13 Islamic Insurance an...

The purpose of this research is to find out the effect of tabarru’ fund financial health towards the profitability in insurance. The method that used in this research is quantitative method and also using secondary data which obtained from financial reports and other reports started from 2012 until the end of 2014. The choosing of sample was done u...

This research aimed to determine the average profit-loss sharing level of deposit and the return level of deposit affect to total deposit and the quantity of Islamic banking customer in Indonesia, in time year 2009 until year 2014. The approach is a quantitative approach using VECM (Vector Error Correction Model) analytical techniques, to determine...

The purpose of this study was to determine how the pattern of financial planning and management of ethnic Arab families in Surabaya. This study used descriptive qualitative approach. The data collection is done by Interview and observation. The analysis technique used is the domain analysis techniques, taxonomy and componential.The results of this...

Using market orientation perspective, this study addresses research questions as to the effects of customer- and competitor orientations on the organization of environmental social responsibility (ESR) programs. This study also examines under what conditions that these orientations engender greater or lesser uptake on ESR programs. This study furth...

This study aims to determine the presence or absence of differences in the earnings quality on murabaha margin revenue recognition. The sample used in this study selected by purposive sampling method. It produces 6 Islamic Banks (BUS) in Indonesia with the data obtained from their annual reports that have already been published. The research used a...

The purpose of this study was to determine the differences of Internet Financial Reporting Quality. This study was using quantitative approach with independent sample t test and mann whitney u test. The population of this study was official website of islamic banks in Indonesia and Malaysia. determination of the number of samples using (sampling je...

Sharia cooperative is subject to use the PSA Sharia guideline 100 and 101 on the process of arranging and presenting financial report. The fact is that there are a lot of financial report presentation that is less suitable with the PSAK Sharia. This research aims at determining the reasons why do the financial report presentation is less suitable w...

This study aims to determine and comparing the level of third-party funds accumulation efficiency of Islamic Banks and Conventional Banks in Indonesia. This study uses a quantitative non-parametric approach with Data Envelopment Analysis (DEA) CRS and VRS assumption, and statistical tool namely Mann Whitney U-Test. The samples are 10 Islamic Banks...

This research aims to analyze the implementation process of good sharia governance (GSG) in order to ensure sharia compliance. Sharia governance is a qualitative disclosure that includes arrangements, systems, and control to ensure sharia compliance. The method using descriptive qualitative approach with case study strategy at PT. Bank Pembiayaan R...

The aim of this study was to determine the ideal composition of tabarru'-ujrah fund on Sharia Life Insurance company in Indonesia through Dynamic Financial Analysis method. This research is a quantitative with a simulation approach. The simulation model was Monte Carlo simulation. The data using a secondary data from the financial statements of ins...

The purpose of this study is to find out the risk management of tabarru' funds. As an institution that works to manage risk, islamic insurance has a duty to manage the tabarru’ funds. There is the possibility of a risk at tabarru’ fund. So, islamic insurance institution have a duty for risk management process of tabarru’ funds. This study uses a qu...

One easy and practical financing is a pawn. Pawning gold is very attractive financing for fast processing and high estimates. Basic mortgage financing in Indonesia sharia is Fatwa 25 / DSN-MUI / III / 2002 on Rahn and 26 / DSN-MUI / III / 2002 on the Gold Rahn, PSAK 59 (qardh), PSAK 107 (Ijarah), and PAPSI in 2013.This study aims to determine the a...

This study aims to determine and comparing the level of financing efficiency of Islamic Banks and Conventional Bank in Indonesia. This study uses a quantitative non-parametric approach With Data Envelopment Analysis (DEA) VRS assumption, and a statistical tool Mann-Whitney U-Test. The samples are 10 Islamic Banks and 13 Conventional Commercial Bank...

The purpose of this research is examine the influence of non performing financing (NPF), financing to deposit ratio (FDR), total revenue, and BI rate toward trustee profit sharing mudharabah Islamic Bank Industries in Indonesia start from January 2011 until June 2014 periods. This research uses quantitative approach. The analysis method used in thi...

Sharia compliance is the main pillar that distinguishes between Islamic banks and conventional banks. Nevertheless, there is still debate among people who use the services of Islamic banking about sharia compliance regarding to the principles of sharia. This research aimed to investigate the customer’s perception of Islamic bank in the scope of Eco...

The purpose of this study is to find out which of the three component parts were cost of loanable funds, overhead costs and risk factors that have a significant effect in determining the margin rate of natural certainty contracts-based financing in Islamic banking industry. This study uses two natural certainty contracts financing agreement, which...

This research attempt to analyze the effect of variable gross domestic product (GDP), inflation and financing to deposit ratio (FDR) to non performing financing (NPF) of Islamic Commercial Bank and Islamic Business Unit in Indonesia. This research using quantitative methods. The study is based on quarterly data for the period 2003-2014. Typed of da...

The purpose of this study is to determine how the process of risk management toward displaced commercial risk. This study used a qualitative approach with case study method in the X Islamic Bank. Techniques of data collection was conducted by doing interview and documentation. At the results, X Islamic Bank processing risk management toward displac...

Basically Baitul Maal wa tamwil (BMT) have to run optimally both their business functions (Baitul tamwil) and social functions (Baitul Maal). Optimal can be seen from how the organization runs their operations effectively and efficiently. The aim of this research was to determine what causes of less-optimal from the social functions (Baitul Maal) o...

Islamic bank is one of the services industry who offer products according to Shariah requirements. To meet the challenges and muamalah phenomena that exist in current business. Regulators, academics, practitioners, and Sharia Board are required to innovate the products that will be offered to customers. One such innovation is the emergence of hybri...

This study is aimed to find out accountability within Trustful metaphor concept and know the process also type of accountability in islamic business organization case study at Pamella Supermarket.The methods of this study is qualitative approach using research study. The analyze technique is domain and taxonomy. Data is collected by interview, pass...

ABSTRAKPenelitian ini bertujuan untuk menemukan alasan pemilihan akad pembiayaan kepemilikan rumah oleh bank-bank syariah. Metode yang dilakukan dalam penelitian ini adalah dengan pendekatan penelitian kualitatif, menggunakan depth interview dengan manajer bank. Hasil dari penelitian ini menunjukkan bahwa aspek risiko masih menjadi pertimbangan dal...