Araştırma Makalesi
BibTex RIS Kaynak Göster
Yıl 2019, Cilt: 5 Sayı: 1, 60 - 76, 31.03.2019
https://doi.org/10.25272/ijisef.455191

Öz

Kaynakça

  • Abduh, M., & Omar, M. A. (2012). Islamic banking and economic growth : the Indonesian experience. International Journal of Islamic and Middle Eastern Finance and Management, 5(1), 35–47. https://doi.org/10.1108/17538391211216811
  • Agriyanto, R. (2015). Redefining Objective of Islamic Banking ; Stakeholders Perspective in Indonesia. Economica, VI(June 2014), 77–90. https://doi.org http://journal.walisongo.ac. id /index.php/economica/article/view/795/705
  • Ahmed, H. I., Akbar, S., & Barikzai, K. (2016). Objectives of Islamic Finance achieved by Islamic Banks. Al-Adwa, 45(31), 45–65.
  • Alman, M. (2012). Shari’ah Supervisory Board Composition Effects On Islamic Banks ’ Risk-Taking Behavior Shari ’ ah Supervisory Board Composition Effects On Islamic Banks ’ Risk-Taking Behavior. Journal of Banking and Regulation, 82, no.1, 1–43.
  • Al-shamali, F. A., Sharif, A., & Irani, Z. (2013). Islamic Banking Reinterpretation of The Stakeholder Theory. Arabian Journal of Business and Management Review, 3(2), 63–72.
  • Amelia, E., & Fauziah, H. E. (2017). Determinant of Mudharabah Financing: A Study at Indonesian Islamic Rural Banking. Etikonomi, 16(1), 43–52. https://doi.org/10.15408/etk.v16i1.4638
  • Ascarya. (2010). The Lack of Profit and Loss Sharing Financing in Indonesia’s Islamic Banks: Revisited. Review of Indonesia of Economic and Business Sudy, 1(1), 1–15.
  • Ascarya, & Yumanita, D. (2005). Mencari solusi rendahnya pembiayaan bagi hasil di perbankan syariah indonesia. Buletin Ekonomi Moneter Dan Perbankan, juni, 7–43.
  • Azmat, Saad, Skully, Michael and Brown, Kym, (2015), Can Islamic banking ever become Islamic?, Pacific-Basin Finance Journal, 34(C), 253-272.
  • Babakus, E., Yavas, U., Karatepe, O. M., & Avci, T. (2003). The Effect of Management Commitment to Service Quality on Employees â€TM Affective and Performance Outcomes. Journal of the Academy of Marketing Science, 31(3), 272–286. https://doi.org/ 10.1177/ 0092070303253525
  • Bakar, Mohd Daud and Ali, E.R.A. Engku. (2008) Essential Reading in Islamic Finance, Kuala Lumpur: CERT Publication Sdn. Bhd
  • Berrospide, J. M., & Edge, R. M. (2010). The Effects of Bank Capital on Lending : What Do We Know , and What Does It Mean ? International Journal of Central Banking, 6(4), 1–50.
  • Caroline, N., Harriet, K., & Anne, N. (2016). Top Management Commitment for Successful Small and Medium-Enterprises ( SMEs ): A Hoax or A Reality ? European Scientific Journal, 12(4), 259–268. https://doi.org/10.19044/esj.2016.v12n4p259
  • Chong, S., & Liu, M. (2009). Islamic banking : Interest-free or interest-based ? ☆. Pacific-Basin Finance Journal, 17(1), 125–144. https://doi.org/10.1016 /j.pacfin.2007. 12.003
  • Cooper, D. (2006). The Impact of Management’s Commitment on Employee Behavior : A Field Study. In 7th Professional Development Conference & Exhibition (Vol. 1, pp. 1–8).
  • Donaldson, T., & Preston, L. E. E. E. (1995). Theory The Stakeholder Of The Concepts , Evidence , Corporation : And Implication. Academy of Management Review, 20(1), 65–91.
  • Dusuki, A. W. (2008). Understanding the objectives of Islamic banking : a survey of stakeholders ’ perspectives. International Journal of Islamic and Middle Eastern Finance and Management, 1(2), 132–148. https://doi.org/10.1108/17538390 810880982
  • Farooq, M., & Ahmed, M. M. M. (2013). Musharakah financing: Experience of Pakistani banks. World Applied Sciences Journal, 21(2), 181–189. https: //doi.org/ 10.5829 /idosi.wasj. 2013.21.2.2387
  • Febianto, I. (2012). Adapting Risk Management for Profit and Loss Sharing Financing of Islamic Banks. Modern Economy.
  • Freeman, R. E. (1984). Strategic Management: A stakeholder approach. Boston: Pitman.Freeman, R.E. (2002). "Stakeholder Theory of the Modern Corporation", in T. Donalson and P. Werhane (eds), Ethical Issues in Business: A Philosophical Approach, 7th Edition (Prentice Hall, Englewood Cliffs, NJ), pp. 38-48
  • Freeman, R.E. et.al. (2010) Stakeholder Theory: The State of the Art, Newyork: Cambridge University Press
  • Hamza, H. (2013) Sharia Governance in Islamic Banks: Effectiveness and Supervision Model. International Journal of Islamic and Middle Eastern Finance and Management, 6(3), pp.226-237
  • Handayati, P., Krisnawati, D., Soetjipto, B. E., Sudarmiatin, & Suharto. (2017). The shari’ahh Enterprise Theory: Implementation of Corporate Social Responsibility Disclosure for Islamic Banking in Indonesia and Malaysia. International Journal of Economic Research, 14(13), 195–206.
  • Hanif, M., & Iqbal, Ab. M. (2010). Islamic Financing and Business Framework : A Survey. European Journal of Social Sciences, 15(4), 1–18.
  • Javed, S. (2015). Impact of Top Management Commitment on Quality Management. International Journal of Scientific and Research Publication, 5(8), 1–5.
  • Jaurino, & Wulandari, R. (2017). The Effect of Mudharabah and Musyarakah on The Profitability of Islamic Banks. In 3rd Parahyangan International Accounting & Business Conference (pp. 69–84). Bandung.
  • Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics, 3, 305–360.
  • John, A. O. (2014). Effect of Deposit Volume on Banks ’ Lending Behaviour in the Nigerian Post-Consolidation Era. International Journal of Innovation and Scientific Research, 4(1), 21–25.
  • Kalbarini, R. Y., & Suprayogi, N. (2014). Implementasi Akuntabilitas dalam Konsep Metafora Amanah di Lembaga Bisnis Syariah. JESTT, 1(7), 506–517.
  • Karmakar, S., & Mok, J. (2013). Bank Capital And Lending : An Analysis Of Commercial Banks In The United States. Portugal.
  • Khan, S. R. (1983). Profit and Loss Sharing: An Economic Analysis Of An Islamic Financial System. The University of Michigan.
  • Kholid, M.N and Bachtiar, A. (2015). Good Corporate Governance dan Kinerja Maqasid Syariah. Jurnal Akuntansi & Auditing Indonesia, 19(2). pp.126-136.
  • Kurniawati, M., & Yaya, R. (2017). Pengaruh Mekanisme Corporate Governance, Kinerja Keuangan dan Kinerja Lingkungan terhadap Pengungkapan Islamic Social Reporting. Jurnal Akuntansi Dan Investasi, 18(2), 163–171. https://doi.org/10.18196/jai.180280
  • Meutia, I., Sudarma, M., Triyuwono, I., & Ludigdo, U. (2010). Qualitative Approach to Build the Concept of Social Responsibility Disclosures Based on Shari’ah Enterprise Theory. Master of Business Administration, 18(6), 16–43. https://doi.org/10.2139 /ssrn.1662860
  • Novarela, D., & Sari, I. M. (2015). Pelaporan Corporate Social Responsibility Perbankan Syariah dalam Perspektif Syariah Enterprise Theory. Jurnal Akuntansi Dan Keuangan Islam, 2(2), 145–160.
  • Othman, A. N., & Masih, M. (2015). Do profit and loss sharing (PLS) deposits also affect PLS financing? Evidence from Malaysia based on DOLS, FMOLS and system GMM techniques. Kuala Lumpur.
  • Rosly, S. A. (2005). Islamic Banking : Doing Things Right and Doing Right Things. Malaysian Journal of Economic Studies, 42(1/2), 31–40.Rozin, M. (2016). Karakteristik Hukum Islam dalam Perubahan Sosial. Istinbath Jurnal Hukum, 13(2), 301–328.
  • Saad, N. M., & Razak, D. A. (2013). Towards An Application of Musharakah Mutanaqisah Principle In Islamic Microfinance, 14(2), 221–234.
  • Siddiqui, A. (2008). Financial contracts , risk and performance of Islamic banking. Managerial Finance, 34(10), 680–694. https://doi.org/10.1108/0307435081089 1001
  • Siringoringo, R. (2012). Karakteristik dan Fungsi Intermediasi Perbankan di Indonesia. Buletin Ekonomi Moneter Dan Perbankan, 61–84.
  • Triyuwono, Iwan. 2007. Perspektif, Metodologi dan Teori Akuntansi Syariah. Jakarta: PT. Rajagrafindo Persada.
  • Tzempelikos, N. (2015). Top Management Commitment and Involvement and Their Link to Key Account. Journal of Business & Industrial Marketing, 30(1), 32–44. https://doi.org/10.1108/JBIM-12-2012-0238

Do Contributions of Islamic Banks Stakeholders Influence Profit and Loss Sharing Financing? : Empirical Evidence in Indonesia

Yıl 2019, Cilt: 5 Sayı: 1, 60 - 76, 31.03.2019
https://doi.org/10.25272/ijisef.455191

Öz

The purpose of this study is to examine the
influence of contribution of shari’ah bank stakeholders on profit and loss
sharing financing, in the case of Indonesia. Stakeholders contributions
consisted of Investors, Depositors, Management, 
and  shari’ah supervisory board.  9 Islamic commercial banks and 16 Islamic
business units were selected using purposive sampling method. Data obtained
from annual reports from 2011 to 2016. The results of the study with multiple
regression models show that stakeholder contributions, such as mudharabah
depositors and management have a positive influence on profit and loss sharing
financing. Other stakeholder contributions proved to have no significant effect
on profit and loss sharing financing.

Kaynakça

  • Abduh, M., & Omar, M. A. (2012). Islamic banking and economic growth : the Indonesian experience. International Journal of Islamic and Middle Eastern Finance and Management, 5(1), 35–47. https://doi.org/10.1108/17538391211216811
  • Agriyanto, R. (2015). Redefining Objective of Islamic Banking ; Stakeholders Perspective in Indonesia. Economica, VI(June 2014), 77–90. https://doi.org http://journal.walisongo.ac. id /index.php/economica/article/view/795/705
  • Ahmed, H. I., Akbar, S., & Barikzai, K. (2016). Objectives of Islamic Finance achieved by Islamic Banks. Al-Adwa, 45(31), 45–65.
  • Alman, M. (2012). Shari’ah Supervisory Board Composition Effects On Islamic Banks ’ Risk-Taking Behavior Shari ’ ah Supervisory Board Composition Effects On Islamic Banks ’ Risk-Taking Behavior. Journal of Banking and Regulation, 82, no.1, 1–43.
  • Al-shamali, F. A., Sharif, A., & Irani, Z. (2013). Islamic Banking Reinterpretation of The Stakeholder Theory. Arabian Journal of Business and Management Review, 3(2), 63–72.
  • Amelia, E., & Fauziah, H. E. (2017). Determinant of Mudharabah Financing: A Study at Indonesian Islamic Rural Banking. Etikonomi, 16(1), 43–52. https://doi.org/10.15408/etk.v16i1.4638
  • Ascarya. (2010). The Lack of Profit and Loss Sharing Financing in Indonesia’s Islamic Banks: Revisited. Review of Indonesia of Economic and Business Sudy, 1(1), 1–15.
  • Ascarya, & Yumanita, D. (2005). Mencari solusi rendahnya pembiayaan bagi hasil di perbankan syariah indonesia. Buletin Ekonomi Moneter Dan Perbankan, juni, 7–43.
  • Azmat, Saad, Skully, Michael and Brown, Kym, (2015), Can Islamic banking ever become Islamic?, Pacific-Basin Finance Journal, 34(C), 253-272.
  • Babakus, E., Yavas, U., Karatepe, O. M., & Avci, T. (2003). The Effect of Management Commitment to Service Quality on Employees â€TM Affective and Performance Outcomes. Journal of the Academy of Marketing Science, 31(3), 272–286. https://doi.org/ 10.1177/ 0092070303253525
  • Bakar, Mohd Daud and Ali, E.R.A. Engku. (2008) Essential Reading in Islamic Finance, Kuala Lumpur: CERT Publication Sdn. Bhd
  • Berrospide, J. M., & Edge, R. M. (2010). The Effects of Bank Capital on Lending : What Do We Know , and What Does It Mean ? International Journal of Central Banking, 6(4), 1–50.
  • Caroline, N., Harriet, K., & Anne, N. (2016). Top Management Commitment for Successful Small and Medium-Enterprises ( SMEs ): A Hoax or A Reality ? European Scientific Journal, 12(4), 259–268. https://doi.org/10.19044/esj.2016.v12n4p259
  • Chong, S., & Liu, M. (2009). Islamic banking : Interest-free or interest-based ? ☆. Pacific-Basin Finance Journal, 17(1), 125–144. https://doi.org/10.1016 /j.pacfin.2007. 12.003
  • Cooper, D. (2006). The Impact of Management’s Commitment on Employee Behavior : A Field Study. In 7th Professional Development Conference & Exhibition (Vol. 1, pp. 1–8).
  • Donaldson, T., & Preston, L. E. E. E. (1995). Theory The Stakeholder Of The Concepts , Evidence , Corporation : And Implication. Academy of Management Review, 20(1), 65–91.
  • Dusuki, A. W. (2008). Understanding the objectives of Islamic banking : a survey of stakeholders ’ perspectives. International Journal of Islamic and Middle Eastern Finance and Management, 1(2), 132–148. https://doi.org/10.1108/17538390 810880982
  • Farooq, M., & Ahmed, M. M. M. (2013). Musharakah financing: Experience of Pakistani banks. World Applied Sciences Journal, 21(2), 181–189. https: //doi.org/ 10.5829 /idosi.wasj. 2013.21.2.2387
  • Febianto, I. (2012). Adapting Risk Management for Profit and Loss Sharing Financing of Islamic Banks. Modern Economy.
  • Freeman, R. E. (1984). Strategic Management: A stakeholder approach. Boston: Pitman.Freeman, R.E. (2002). "Stakeholder Theory of the Modern Corporation", in T. Donalson and P. Werhane (eds), Ethical Issues in Business: A Philosophical Approach, 7th Edition (Prentice Hall, Englewood Cliffs, NJ), pp. 38-48
  • Freeman, R.E. et.al. (2010) Stakeholder Theory: The State of the Art, Newyork: Cambridge University Press
  • Hamza, H. (2013) Sharia Governance in Islamic Banks: Effectiveness and Supervision Model. International Journal of Islamic and Middle Eastern Finance and Management, 6(3), pp.226-237
  • Handayati, P., Krisnawati, D., Soetjipto, B. E., Sudarmiatin, & Suharto. (2017). The shari’ahh Enterprise Theory: Implementation of Corporate Social Responsibility Disclosure for Islamic Banking in Indonesia and Malaysia. International Journal of Economic Research, 14(13), 195–206.
  • Hanif, M., & Iqbal, Ab. M. (2010). Islamic Financing and Business Framework : A Survey. European Journal of Social Sciences, 15(4), 1–18.
  • Javed, S. (2015). Impact of Top Management Commitment on Quality Management. International Journal of Scientific and Research Publication, 5(8), 1–5.
  • Jaurino, & Wulandari, R. (2017). The Effect of Mudharabah and Musyarakah on The Profitability of Islamic Banks. In 3rd Parahyangan International Accounting & Business Conference (pp. 69–84). Bandung.
  • Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics, 3, 305–360.
  • John, A. O. (2014). Effect of Deposit Volume on Banks ’ Lending Behaviour in the Nigerian Post-Consolidation Era. International Journal of Innovation and Scientific Research, 4(1), 21–25.
  • Kalbarini, R. Y., & Suprayogi, N. (2014). Implementasi Akuntabilitas dalam Konsep Metafora Amanah di Lembaga Bisnis Syariah. JESTT, 1(7), 506–517.
  • Karmakar, S., & Mok, J. (2013). Bank Capital And Lending : An Analysis Of Commercial Banks In The United States. Portugal.
  • Khan, S. R. (1983). Profit and Loss Sharing: An Economic Analysis Of An Islamic Financial System. The University of Michigan.
  • Kholid, M.N and Bachtiar, A. (2015). Good Corporate Governance dan Kinerja Maqasid Syariah. Jurnal Akuntansi & Auditing Indonesia, 19(2). pp.126-136.
  • Kurniawati, M., & Yaya, R. (2017). Pengaruh Mekanisme Corporate Governance, Kinerja Keuangan dan Kinerja Lingkungan terhadap Pengungkapan Islamic Social Reporting. Jurnal Akuntansi Dan Investasi, 18(2), 163–171. https://doi.org/10.18196/jai.180280
  • Meutia, I., Sudarma, M., Triyuwono, I., & Ludigdo, U. (2010). Qualitative Approach to Build the Concept of Social Responsibility Disclosures Based on Shari’ah Enterprise Theory. Master of Business Administration, 18(6), 16–43. https://doi.org/10.2139 /ssrn.1662860
  • Novarela, D., & Sari, I. M. (2015). Pelaporan Corporate Social Responsibility Perbankan Syariah dalam Perspektif Syariah Enterprise Theory. Jurnal Akuntansi Dan Keuangan Islam, 2(2), 145–160.
  • Othman, A. N., & Masih, M. (2015). Do profit and loss sharing (PLS) deposits also affect PLS financing? Evidence from Malaysia based on DOLS, FMOLS and system GMM techniques. Kuala Lumpur.
  • Rosly, S. A. (2005). Islamic Banking : Doing Things Right and Doing Right Things. Malaysian Journal of Economic Studies, 42(1/2), 31–40.Rozin, M. (2016). Karakteristik Hukum Islam dalam Perubahan Sosial. Istinbath Jurnal Hukum, 13(2), 301–328.
  • Saad, N. M., & Razak, D. A. (2013). Towards An Application of Musharakah Mutanaqisah Principle In Islamic Microfinance, 14(2), 221–234.
  • Siddiqui, A. (2008). Financial contracts , risk and performance of Islamic banking. Managerial Finance, 34(10), 680–694. https://doi.org/10.1108/0307435081089 1001
  • Siringoringo, R. (2012). Karakteristik dan Fungsi Intermediasi Perbankan di Indonesia. Buletin Ekonomi Moneter Dan Perbankan, 61–84.
  • Triyuwono, Iwan. 2007. Perspektif, Metodologi dan Teori Akuntansi Syariah. Jakarta: PT. Rajagrafindo Persada.
  • Tzempelikos, N. (2015). Top Management Commitment and Involvement and Their Link to Key Account. Journal of Business & Industrial Marketing, 30(1), 32–44. https://doi.org/10.1108/JBIM-12-2012-0238
Toplam 42 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Ekonomi
Bölüm Araştırma Makalesi
Yazarlar

Titin Vegirawati

Didik Susetyo Bu kişi benim 0000-0002-2435-3519

İnten Meutia Bu kişi benim 0000-0002-2418-0283

Lukluk Fuadah Bu kişi benim 0000-0003-2163-9471

Yayımlanma Tarihi 31 Mart 2019
Yayımlandığı Sayı Yıl 2019 Cilt: 5 Sayı: 1

Kaynak Göster

APA Vegirawati, T., Susetyo, D., Meutia, İ., Fuadah, L. (2019). Do Contributions of Islamic Banks Stakeholders Influence Profit and Loss Sharing Financing? : Empirical Evidence in Indonesia. International Journal of Islamic Economics and Finance Studies, 5(1), 60-76. https://doi.org/10.25272/ijisef.455191

25855

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