Objective–This research delves into the causes of Non-Core Deposit by applying the Austrian Business Cycle Theory (ABCT) in the case of Islamic Bank. To examine it. This paper is using some internal and external factors in exploring the volatility of Non-Core Deposit in Islamic Bank for both Full-Fledged and Islamic Window Bank. Furthermore, this paper also proposes the future model of Islamic bank using new product namely Sharia Restricted Intermediaries Account (SRIA)

Design/methodology–The study centers on core deposits as the dependent variable, drawing data from the Indonesian Financial Service Authority and Central Bank of Indonesia websites spanning from June 2014 onwards. This study uses internal variables which are Third-Party Fund, Cost of fund, and Vostro while Conventional Interest Rate and Bank Indonesia Rate as external variables as the independent variable. Methodologically, Vector Auto Regression (VAR) and Vector Error Correction Model (VECM). To propose the future model, this paper do the descriptive analysis.

Results–The Total Third-Party Funds and Cost of Fund of Conventional Banks exerting significant negative effects to Non-Core Deposit. As a solution, a two-stage implementation plan is proposed: in the short term, separating funds based on purpose and introducing guarantees, while in the long term, introducing Sharia Restricted Intermediaries Account (SRIA) without LPS guarantees to promote stability and risk sharing.

This paper attempted to examine the concentration and the degree of market power in the Indonesian Islamic Bank Industry during the pre and post-Bank Syariah Indonesia mega-merger. However, using the Strategic Tripod concept, this paper explored the response of the competitor pursuant to the merger. This paper used two main secondary data sources, which were 2 quarterly financial reports before the merger and 1 quarterly financial report after the merger of 34 Islamic bank data, and applied the Herfindhal-Hircsmann Index and Concentration Ratio of the top 5 Islamic banks. This paper discovered that the concentration ratio was at a moderate level. Moreover, based on the CR5 calculation result, Islamic banks have an oligopoly market structure. As for the response to the mega-merger, this paper divides 34 islamic banks into 3 clusters which are full-fledged Islamic banks (Bank Umum Syariah), Private Owned Islamic Subsidiary (Unit Usaha Syariah), Province Owned Islamic Subsidiary (Unit Usaha Syariah Bank BPD). Based on the strategic tripod, the strategy of the Islamic full-fledged bank orchestrates resources to win the competition. The privately owned Islamic Subsidiaries are taking advantage of their resource sharing with their parents. Meanwhile, the Province Islamic subsidiary's strategy relies on the regulations determined by the bank shareholders, who, in this case, are the government province.

Teknologi semakin berkembang seiring dengaan perkembangan zaman, inovasi tersebut sudah merambat kedalam perekonomian yakni dalam bidang keuangan. Namun dalam perkembangan ini tidak luput dari timbulnya risiko, cara menghadapinya dilakukan dengan cara yang berbeda tergantung pada persepsi setiap individu. Penelitian ini bertujuan untuk mengetahui pengaruh antara persepsi syariah, persepsi atribut produk, dan persepsi risiko terhadap minat menggunakan aplikasi uang elektronik berbasis server. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dengan menyebarkan kuesioner kepada responden. Populasi yang digunakan dalam penelitian ini sebanyak 27.025. 316 orang dengan karakteristik masyarakat muslim pengguna aplikasi uang elektroni berbasis server. Sampel dalam penelitian ini berjumlah 400 responden dengan teknik pengambilan sampel berdasarkan cluster sampling. Dengan menggunakan path analysis hasil penelitian menunjukkan bahwa tingkat persepsi syariah berpengaruh negatif dan tidak signifikan terhadap minat menggunakan aplikasi uang elektronik berbasis server. Pengaruh persepsi atribut produk dan persepsi risiko berpengaruh positif dan signifikan terhadap minat menggunakan aplikasi uang elektronik berbasis server. Kemudian pengaruh persepsi syariah berpengaruh positif signifikan terhadap persepsi atribut produk dan persepsi risiko.

This study aims to analyze the effect of the performance relationship, analyze the contribution, and find out how long the shock period of each variable is; (1) BOPO, (2) FDR, (3) ROA, and (4) ROE against Net Operating Margin at Bank NTB Syariah. This study uses the Theory of Good Corporate Governance approach, then the data is processed using the VAR-VECM and ECM methods on the EViews 12 application. There are two analysis results in this study, the first through the VAR-VECM analysis and the second through the ECM, the results of the VAR-VECM test in the equation model have not found a balance both in the long and short term, but on the other hand there are shocks experienced by the independent variables. NOM through the dependent variables BOPO, FDR, ROA, and ROE worth 60.93%, 9.83%, 7.54%, and 4.74%. While the response level of the BOPO variable was positively responsive by 0.012992 by the NOM variable and was stable in period 25, for other variables such as FDR, ROA, and ROE the response fluctuated and did not experience value stability. In contrast to the results of the ECM test where in this test the variables that have a long-term effect are the BOPO, ROA, and ROE variables with the probability values of 0.000, 0.0081, and 0.0375 while for the short-term period the variables that have an effect are only the BOPO variable with a probability value that is worth 0.0341. Keywords:BOPO, FDR, ROA, ROE, NOM, VAR VECM, ECM.1. INTRODUCTION The development of the Islamic banking industry, especially in Indonesia, has received a good response from users of Islamic banking services, especially in provinces where the majority of the population adheres to Islam, one of which is the Province of West Nusa Tenggara (NTB) . West Nusa Tenggara Regional Development Bank officially operates fully as Bank NTB Syariah. Bank NTB Syariah is the second Regional Development Bank (BPD) to convert after previously Bank Aceh was successfully converted to Bank Aceh Syariah in 2017 a year before Bank NTB's conversion. Information (Anisah, 2013) suggests the essence of change is that the conditions affected are better than the previous situation, so that the conversion of Bank NTB Syariah is expected to improve regional economic conditions and be able to become

Fractional Reserve Banking is a banking and financial system used in most countries around the world. This research aims to look at its impact empirically and at the contributions given from the components of fractional reserve banking against inflation that occurs in Sharia Commercial Banks and Sharia Business Unit. The fractional reserve banking components covered in these studies are statutory reserve requirements, total deposit, total financing, Mismatch Ratio, and total non-performing financing. This research used VAR VECM and ECM as analysis tools and collected secondary data from Indonesia’s Financial Service Authority (OJK) that spanned from June 2014 to September 2018. The results of this research found that the largest contributor on Sharia Commercial Bank (BUS) is the Statutory Reserve Requirement while in sharia Business Unit the results showed that Third Party Fund and Mismatch ratio provided the greatest contributions against inflation. Moreover, it shows that fractional reserve banking occurred both in UUS and BUS. To prevent fractional reserve banking from affecting in the future, the control of mismatch and introducing the irrevocable investment account might be the solutions.

This study aims to determine the perceptions of Islamic banking employees on the growth of Islamic banking in the future. This research is also to find out the influence of products and services, experience and skills, marketing of products and services, and practices of Islamic banking on the growth of Islamic banking. The sample used in this study was 100 respondents of Islamic banking employees in Indonesia. The method used is path analysis. The results of this study indicate that the perception of products and services has no significant and positive effect on Islamic banking practices, perceptions of experience and skills have a significant and positive effect on Islamic banking practices, perceptions of product and service marketing have a significant and positive effect on sharia banking practices, then product perceptions and services have no significant and positive effect on the growth of Islamic banking, perceptions of experience and skills have no significant and positive effect on the growth of Islamic banking, perceptions of product and service marketing have a significant and positive effect on the growth of Islamic banking, and the perception of Islamic banking practices has a significant and positive effect on growth of Islamic banking. From the results of this study, it is expected that Islamic banking employees need to improve the practice of Islamic banking in the perception of products and services. Then sharia banking employees also need to improve products and services and perceptions of experience and skills in the growth of Islamic banking.

This research aims to determine the effect, to find out the shock and to find out how much the contribution given by variables to the mismatch that occurs in Islamic Commercial Banks and Sharia Business Units. The variables used in this studies are total Third Party Funds Saving, total Third Party Funds Investment, total Uncertain Financing, total Certain Financing and Non Performing Financing (NPF). This research method using Error Correction Model (ECM) and Vector Autoregression and Vector Error Correction Model (VAR-VECM) with data starting from June 2014 - September 2018. The results of this research indicate that the main cause of Mismatch in Sharia Commercial Banks is the distribution of funds while the main cause of Mismatch in Sharia Business Units is withdrawal of Third Party Funds

This research was conducted to see the influence of Radio Broadcasts, Traditional Singing, Local Influencers, and Education on the Level of Islamic Financial Literacy in the People of Central Bangka. This type of research is a quantitative study using the regression analysis model. To measure the dependent variable indicators the ordinal scale is used (0-1), and the independent variables are using the Likert scale (1-4). The results of this study indicate that the results of simultaneous testing show that all variables have a significant effect on Islamic financial literacy. This can be seen from the results of the Chi-Square test. However, in the significance test, one of the variables was not significant, namely education, only 3 variables had a significant effect, namely radio broadcasts, local influencers, and culture (nganggung). Based on these statistical results, it can be understood that through radio broadcasts with sharia economic programs, the public gets important information about this matter. Likewise, influential figures such as traditional leaders, community leaders, and religious leaders who have adequate sharia economic insight will contribute to increasing sharia economic literacy. Through the Nganggung Culture, the community will receive this information more quickly

This study aims to propose a model of Zero Waste Accounting in Islamic Financial Institutions in Indonesia and how it is relevant to the achievement of Sustainable Development Goals (SDGs). Due to the nature of the research which is exploration thus the research adopts interpretative approach which is essential to validate the research with “convincingness” approach rather than positivist measures of the reliability, validity of data and the generalization of results. The finding documents that Zero Waste Accounting is in vein with the spirit of Maqashid ul-Shariah that has been embedded as a part of the purpose of Islamic financial institution establishment. Statement of Sources and Uses of Zero Waste Accounting should become one of the additional disclosures. The paper sheds a light the need on Zero Waste Accounting for the accounting standard setters

This study aims to analyze differences in demographic factors towards retirement planning behavior according to Islamic perspective. This research wants to analyze the influence of clarity of purpose, retirement attitude and potential conflict towards retirement planning behavior according to among the Muslim who is working in a conventional bank and the Islamic Bank. The sample used in this study as many as 270 respondents of both conventional & Islamic Banker in Indonesia. There are two methods that are used in this research which are ANOVA and Multiple Linear Regression. The results identified several demographic variables that were significant such employment status (either working in the conventional bank or Islamic Bank) and income level. Furthermore, some demographic variables do not significant including age, number of dependents and level of education. This research also shows that non-demographic variables such as clarity of purpose, retirement attitudes and potential conflicts affect significantly to influence the behavior of bankers in retirement planning according to Islamic perspective. In conclusion, the conventional Muslim bankers know that they should manage their retirement according to the Shariah value. However, some of them didn’t believe that the Shariah investment instrument can fulfill their desired retirement goals.

An increase in the distribution of PTA Syari'ah financing will also be accompanied by a risk of a bank's confidence level to provide the next facility and an increase in risk that must be borne by the bank in the form of the customer's inability to return the principal of the financing received. The risk of financing related to the confidence of Islamic banks in the world is caused by the character of the debtor's failure to pay for financing. This is what underlies the importance of research on the factors that influence the provision of Islamic PTA financing conducted. The dependent variable used in this study is collectibility and the independent variables are age, education level, marital status, number of dependents, type of company, residence status, position, length of work, income, term of financing, financing objectives, financing ceiling, track record at Bank Indonesia, and branch locations for financing applications. The results of research conducted that of the fourteen variables initially which allegedly affected the subsequent financing facilities turned out to be only four that had a real influence on the subsequent financing facilities provision of Islamic PTA financing at ABC Syariah Bank in Indonesia, namely the level of education, length of work, track record at the Bank Indonesia and branch locations for financing applications. However, the length of work variable has a positive effect on the provision of subsequent financing facilities.

This study aims to analyze the effect of Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Bank Age, Non-Performing Financing (NPF), and Return On Assets (ROA) on the level of risk-taking of Islamic banks in Indonesia and Malaysia. Risktaking in this study is proxied by Financing Asset Ratio (FAR) and Financing to Deposit Ratio (FDR). The data used in this study are the cross-ssection data of Islamic banks in Indonesia. Time-series data of 2010 to 2017 from each of the financial statements of Islamic banks in Indonesia and Malaysia act as research objects. This research uses the panel data regression method and the data run by STATA 12. Based on the analysis, The TPF and the CAR significantly impact the Credit and Liquidity Risk in both observed countries. CAR significantly influenced the credit risk, when the CAR goes up, it is resulted from the addition of equity due to the rise of NPF. Moreover, Indonesia's liquidity risk is caused by the mismatched nature of the Indonesian funding side. On the other hand, the credit risk in Malaysia rises whenever the TPF increase and the Liquidity is caused by the deposit taking and risk taking activity. The introduction of investment account by the Bank Negara Malaysia is among the factors of significant and negative results. This paper urges the Financial Services Authority (Otoritas Jasa Keuangan) to speed up the implementation of Investment Account product in Indonesian Islamic Bank since it will reduce the liquidity risk and at the end will decrease the credit risk

The purpose of this research is to determine wether the financial management variable and financial literacy affect family welfare of muslimah teachers at Selong. 221 repondents were used as the sample in this research. the answers of those respondents were submitted using questionnaire with multinominal logistic regression as the method used to process the data. this research use two independent variable which is financial management variable and financial literacy variable and one dependent variable which is family welfare. the result of this research stated that financial management variable (X1) affect family welfare of muslimah teacher at Selong sub-district while financial literacy variable (X2) wasn’t.

Islamic banking (further referred to as the Bank) faces two significant problems: excessive concentration in Murabaha financing contracts and high cost of funds. These two classic problems directly impact the development of the Bank and give rise to the stigma of a less innovative and unprofitable industry. This research aims to make a new product breakthrough that can help stakeholders overcome the two problems above. Term Deposit Waqf Linked Isthisna (TDWLI) has 4 variants: TDWLI Perpetual Principal, TDWLI Perpetual Principal + Profit Sharing, TDWLI Periodic Principal, TDWLI Periodic Principal, and + Profit Sharing. The TDWLI Periodic Principal is the variant that is most ready to be applied because, in accounting terms, it has been regulated in PSAK 112. In general, this TDWLI product will provide several advantages for banks to reduce the cost of funds (especially in the main variant of Waqf only). It will increase Isthisna financing, referring to OJK data in 2019, only 0.3% of total financing. In terms of accounting treatment, PSAK 112 must be adjusted especially if the Bank will release a Perpetual-based product variant. The main problem with perpetual-based products is the uncommon features. In perpetual, cash waqf cannot be withdrawn or, in other words, eternal. This research recommends that OJK is expected to study this product more deeply to develop healthy and innovative Islamic banking.

The Model of Group Lending has been flourishing in the Microfinance Industry. This model has been used widely to serve the needy and un-bankable group of people by lending money plus interest addition. Islamic finance also embraces this model by omitting the interest and applying the Qardul Hassan to finance the members' daily needs. This divine scheme's problem is the microfinance's sustainability since they have a burden to bear the operational cost due to the non – interest feature of the financing. This paper tries to solve this problem by utilizing the household garbage as the media to repay the Qardul Hassan financing to the Islamic Microfinance Institution (IMFI). This would enable to create more added value product, selling it to get more income and achieving the organization sustainability.