RIBHUNA : Jurnal Keuangan dan Perbankan Syariah
RIBHUNA : Jurnal Keuangan dan Perbankan Syariah is a peer-reviewed periodical journal published twice or twice a year (January and July) by the Islamic Banking Department, Faculty of Islamic Economics and Business, Universitas Islam Ibrahimy (UNIIB) Genteng Banyuwangi, Indonesia. RIBHUNA is a communication tool intended for researchers, academics and practitioners in the field of Islamic finance and banking. In order to realize the contribution to the development of Islamic finance and banking, the editorial board invited observers to be able to participate in contributing scientific works in the form of research journals.
Islamic Banking Department, Faculty of Islamic Economics and Business, Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi, Indonesia.
PENGARUH CAPITAL ADEQUACY RATIO, NON-PERFORMING FINANCING, DAN FINANCING TO DEPOSIT RATIO TERHADAP VULNERABILITY BANK UMUM SYARIAH DI INDONESIA TAHUN 2020–2024
This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Financing to Deposit Ratio (FDR) on the vulnerability of Sharia commercial banks in Indonesia for the period 2020-2024. The main problem studied is the extent to which internal banking factors, especially capital, financing risk, and liquidity, affect the level of vulnerability (vulnerability) of the Islamic banking system as measured using the Z-score approach. This research occupies an important position in filling the gap of empirical studies on the financial stability of Islamic banking through a quantitative approach based on pooled time series (Pooled OLS) data using EViews 13 software. The method used is a quantitative approach with regression analysis techniques pooled time series data (pooled OLS) using software EViews 13. The results showed that CAR and NPF had a positive but not significant effect on vulnerability, while FDR had a negative and significant effect. Simultaneously, the three variables significantly affect the vulnerability of Islamic banks. This result confirms that the stability of Islamic banking is influenced by a combination of capital strength, financing quality, and intermediation efficiency in maintaining financial resilience in accordance with Islamic economic principles. Keywords : Capital Adequacy Ratio, Non-Performing Financing, Financing to Deposit Ratio, Vulnerability, Islamic Banking
Copyright (c) 2025 Rafiustha Adi Kusuma, Muhammad Iqbal, Andika Saputra http://creativecommons.org/licenses/by/4.0
ANALISIS PENGARUH RASIO KEUANGAN DAN INFLASI TERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH DI INDONESIA PERIODE 2020-2024
This study aims to examine the influence of internal and external factors on the profitability of Indonesian Sharia Rural Banks (BPRS). The internal factors used are non-performing financing (NPF), financing to deposit ratio (FDR), capital adequacy ratio (CAR), and operating expenses to operating income (BOPO). Meanwhile, the external factor used is inflation. This is a quantitative study using secondary data in the form of monthly time series data from 2020 to 2024, with the research object being Indonesian Sharia Rural Banks (BPRS). The research method used multiple linear regression analysis. The results show that the non-performing financing (NPF) variable does not have a significant effect on profitability (ROA). Additionally, inflation does not have a significant effect on the profitability of Indonesian BPRS. However, the financing to deposit ratio (FDR) variable has a positive and significant effect on the profitability of Indonesian BPRS. Furthermore, the capital adequacy ratio (CAR) variable has a significant positive effect on the profitability of BPRS Indonesia. The operational cost to operational income ratio (BOPO) variable has a significant negative effect on the profitability of BPRS Indonesia. Keywords : ROA; NPF; FDR; CAR; BOPO; Inflasi
Copyright (c) 2025 Muslimin muslimin http://creativecommons.org/licenses/by/4.0
MACAM-MACAM AKAD DALAM PENERAPANNYA PADA LEMBAGA KEUANGAN SYARIAH DI INDONESIA
Islamic Financial Institutions in Indonesia operate based on Islamic sharia principles, which make contracts the primary basis for every financial transaction. A contract is an agreement or agreement between two parties that is legally and sharia-compliant, and serves as the legal basis for economic activities. This study aims to identify various types of contracts used in Islamic Financial Institutions in Indonesia and analyze their practical application in financial products and services. The research method used is a qualitative study with a descriptive analytical approach. Data were obtained through literature studies, DSN-MUI fatwa documentation, and analysis of practices in Islamic banking, BMT, and Islamic Financial Institutions. The results show that Islamic Financial Institutions in Indonesia use various types of contracts, both tabarru' contracts (benevolent/non-profit contracts) such as Wadiah and Qard, and Tijarah contracts (commercial/profit-oriented contracts) such as Murabahah, Ijarah, and Istishna'. The implementation of these contracts is tailored to product characteristics and customer needs. For example, the murabahah contract is widely applied in consumer financing, while the musyarakah and mudharabah contracts are used in productive business financing. The ijarah contract is commonly used in leasing products, and the wadiah contract is applied in checking account savings products. In practice, several challenges remain, such as limitations in the concept of the contract and the need for Sharia principles to prevent practices that approach usury. This research emphasizes the importance of public education regarding Sharia contracts and the need for more accurate Sharia supervision to ensure consistent implementation of contracts in accordance with Sharia principles. With a proper understanding and implementation of contracts, Sharia financial institutions can continue to grow and provide a fair, transparent, and ethical financial alternative in Indonesia. Keywords : Types of Contracts, Implementation, Islamic Financial Institutions.
Copyright (c) 2025 Vera Ayu Oktoviasari, Yuman Firmansyah, Amiruddin Kadir, Syaharuddin Syaharuddin http://creativecommons.org/licenses/by/4.0
ANALISIS PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN SAMBAS
This study aims to identify and analyze regional financial management in Sambas Regency for 5 years from 2017 to 2021. The main focus of this study is to evaluate the effectiveness of regional government financial performance through financial ratio analysis, analysis of the realization of regional revenue and expenditure budgets (APBD). The method used in this study is a qualitative descriptive approach with regional financial management analysis techniques in Sambas Regency. Based on the descriptive qualitative approach, several main findings were found such as low human resource capacity, weak internal control systems, and inaccuracy in budget planning. The results of this study indicate that the liquidity ratio consisting of an average current ratio of 0.82 means that every Rp. 1, - current debt is guaranteed by Rp. 0.82, - current assets, an average cash ratio of 0.35 means that every Rp. 1, - current assets of Rp. 0.35 are cash and cash equivalents; cash to current liabilities average of 0.29 means the ability of the Regional Government to pay immediately every Rp.1- current debt using cash and equivalents of Rp.0.29,- average quick ratio of 0.60 means that the ability of the Regional Government to meet short-term obligations for every Rp.1,- using cash, cash equivalents and receivables. Of Rp.0.60, the average cash flow ratio of 2.31 means the ability of a Regional Government's operating cash flow to pay every Rp.1,- current debt owned using operating cash of Rp.2.31,-; the leverage ratio measured is the short-term debt to long-term debt ratio of 1.00. Based on the research presentation above, the researcher recommends the need to improve the competence of regional financial management apparatus through continuous training, strengthening digital-based financial management information systems and optimizing the role of the regional inspectorate as an internal supervisory institution. It is hoped that there will be improvements by the Regional Government in the coming year to ensure that the Debt Service Coverage Ratio (DSCR) remains at the minimum limit outlined by the Central Government because if loans continue to increase, there is concern that the Sambas Regency Regional Government will not be able to meet mandatory expenditure as regulated in PP 30/2011 concerning regional loans in Article 15 paragraph (1) letter b. Keywords : Analysis, Regional Financial Management, Sambas Regency Government.
Copyright (c) 2025 Yuman Firmansyah, Zainal Amaluddin, Abdul Ghofur, Raharjo Raharjo http://creativecommons.org/licenses/by/4.0
INISIATIF MASYARAKAT UNTUK MENGHINDARI BANK HARIAN: MENGGALI PERSEPSI NEGATIF MASYARAKAT
This study examines the community's initiative to avoid everyday banks, focusing on the growing negative perceptions among individuals regarding the operational practices of these financial institutions. Although everyday banks offer easy access to loans, many perceive high interest rates and unclear terms as creating significant financial risks. Using a qualitative approach, this study explores the experiences and perspectives of those involved in the "Stop Borrowing Money at Everyday Banks" movement. The results indicate that dissatisfaction with everyday banks' practices sparks social solidarity and collective initiatives to seek safer financing alternatives. Furthermore, the study finds that education and increased public awareness regarding rights and obligations in financial transactions are important factors in changing perceptions and behavior. Thus, this study provides insights into the importance of transparency and ethics in financial services and highlights the role of communities in driving positive change in the financial system. Keywords : Community Initiative, Daily Banking, Negative Perception.
Inisiatif Masyarakat, Bank Harian, Persepsi Negatif
Copyright (c) 2025 M. Khanif Ardzani http://creativecommons.org/licenses/by/4.0
PERAN BMT DALAM MENINGKATKAN KEUANGAN MIKRO SYARIAH DI KALANGAN UMKM
BMT or BaitulMaal wat Tamwil is an institution that has two functions, namely Baitul maal or fund house and baitul tamwil or business house. BMT is a sharia financial institution whose job is to store funds from third parties and the channeled to businesses that deserve help and of course profitable. This research aims to explain how the role of BMT in Islamic microfinance among MSMEs. With the existence of BMT, it is able to help the community, especially for MSME business actors. The results of the discussion show that the role of BMT in Islamic finance among MSMEs is very helpful. BMT is able to create decent jobs for the community in terms of capital. BMT provides capital to the community to be used as a business to connect their lives. The financing model carried out by BMT cannot be separated from the principles of sharia. The financing models that can be used are murabahah, musyarakah, mudarabah, and qardhul hasan. Based on this financing model, BMT produces a real impact on its application among MSMEs. The impact is that people do not need to be afraid of business capital anymore. BMT is here to help underprivileged people and make people independent to build their own businesses without having to depend on other people for capital. BMT of course still pay attention to sharia principles by prioritizing usury-free, responsible responsibility, upholding justice and the benefit of Muslims. Keywords : BMT, Sharia Microfinance, MSME
Keywords : BMT, Sharia Microfinance, MSME
Copyright (c) 2025 Hasriah Hasanuddin Hasriah Hasanuddin http://creativecommons.org/licenses/by/4.0
PENGARUH NILAI AKTIVA DAN KEWAJIBAN TERHADAP NILAI AKTIVA BERSIH (NAB) REKSADANA SYARIAH DI INDONESIA PERIODE 2019-2023
The goal of this research is to ascertain if there is a correlation between the value of Islamic mutual funds' liabilities and their net asset value (NAV), as well as the relationship between the two. All Islamic mutual funds registered with the OJK between 2019 and 2023 comprise the population of this study. The quantitative methodology of the research uses secondary data sources. To get a sample of ten Islamic mutual fund businesses, the sampling procedure was then conducted using purposeful sampling. They next analyze the gathered data using IBM SPSS Statistics 30. data analysis that uses multiple linear regression analysis to assess the hypothesis. According to a research on the topic, the NAB of Islamic mutual funds in Indonesia is significantly influenced by the value of both assets and liabilities. Along with asset value, obligations have a significant impact on Indonesia's Islamic mutual fund NAB. Keywords: Sharia Mutual Funds, Asset Value, Liabilities, Net Asset Value (NAV)
Kata Kunci: Reksadana Syariah, Nilai Aktiva, Kewajiban, NAB
Copyright (c) 2025 junita carolina pa04 http://creativecommons.org/licenses/by/4.0
MANAJEMEN PENGENDALIAN KUALITAS DALAM MENJAGA KONSISTENSI PRODUK KOPI ROBUSTA MENURUT PERSPEKTIF ISLAM PADA HOME INDUSTRY PENGOLAHAN KOPI X-BARUE
This study aims to provide general and Islamic knowledge related to quality control in maintaining product consistency of Robusta coffee at Home Industry X-Barue Kalibaru. The manuscript in this research can facilitate every coffee business enthusiast in implementing good quality control practices in accordance with principles taught in Islam. This research falls under the category of qualitative research, guided by the theory of Total Quality Management (TQM) with one of its generic tool elements, namely the process flow chart (flowchart), to visualize the production process comprehensively. The PDCA cycle from Edward W. Deming's development is also used as a presentation of data in the form of necessary work and evaluation. Data collection techniques were carried out through interviews and documentation, and the data were analyzed by performing data reduction, data presentation, and drawing conclusions. The results of this study indicate that the quality control and product consistency of Robusta coffee at Home Industry X-Barue Kalibaru are good and have implemented Islamic principles. Interviews, direct field observations, and existing documentation provide evidence that Islamic quality control has been implemented. Thus, the quality control and product consistency of Robusta coffee at Home Industry X-Barue Kalibaru have effectively applied Islamic principles and are suitable for similar businesses. Keywords: Quality Control, Product Consistency
Copyright (c) 2025 afria rachmawati85 http://creativecommons.org/licenses/by/4.0
DAMPAK LITERASI KEUANGAN SYARIAH DAN KEPERCAYAAN TERHADAP KEPUTUSAN MENABUNG DI BANK MUAMALAT KCP STABAT
This study aims to analyze the influence of Islamic financial literacy and trust on savings decisions at Bank Muamalat KCP Stabat. The method used is quantitative research with data collection techniques through the distribution of questionnaires to 78 respondents who are active customers for at least 6 months. The collected data were tested for validity, reliability, normality, multicollinearity, and heteroscedasticity, then analyzed using multiple linear regression with the assistance of statistical software. The results of the study indicate that Islamic financial literacy has a significant positive effect on savings decisions, meaning that the better customers' understanding of Islamic financial principles and products, the higher their tendency to choose Islamic savings. Trust also has a significant positive influence on savings decisions, indicating that customers' confidence in the bank's security, transparency, and compliance with Islamic principles is an important factor in determining their choice. Together, these two variables explain 50.1% of the variation in savings decisions, while the remaining variation is influenced by other factors such as income, education level, and service convenience. These findings have practical implications for Bank Muamalat KCP Stabat to enhance its Islamic financial literacy education programs through outreach, easily understandable information media, and improved service quality to strengthen customer trust. This study is limited to one branch and uses a survey method, so further research is recommended to expand the sample, add related variables, and use a mixed-method approach for more comprehensive results. Keywords: Islamic Financial Literacy, Trust, Savings Decisions
Islamic Financial Literacy, Trust, Savings Decisions
Copyright (c) 2025 Nurul Nurul, Dinda Syalshabila, Zulham Efendi Nasution, Khairani Khairani, Muhammad Saleh http://creativecommons.org/licenses/by/4.0
PENGARUH PENERIMAAN DANA ZISWAF, GWM, DAN BEBAN PROMOSI TERHADAP ROE DAN FIRM SIZE SEBAGAI VARIABEL MODERASI PERIODE 2018.Q1-2023.Q3
Abstract This research aims to understand and test the impact of ziswaf, GWM, and promotion expenses on ROE and firm size, with profitability as a moderating variable. The study applies a sample of financial sector companies listed on the Indonesia Stock Exchange (BEI) from 2018Q1 to 2023Q3. The sample selection uses purposive sampling technique, with a total of 115 companies over a 5-year period. The data analysis techniques employed include Panel Data Regression Analysis and Moderated Regression Analysis (MRA) using Eviews 12. The research findings indicate that ziswaf funds significantly and positively influence the ROE in the financial sector during the period 2018-2023. In future research, it is recommended to explore other variables as moderating factors, such as dividend policies, and to include samples from different business sectors to enhance the generalizability of the findings Keywords : Ziswaf Funds, Gwm, Promotional Expenses, ROE, Firm Size. Abstrak Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh dana ziswaf, GWM, beban promosil terhadap ROE dan firm size dengan Profitabilitas sebagai Variabel Moderasi. penelitian ini mengaplikasikan Sampel penelitian pada perusahaan sektor keuangan yang tercatat dalam Bursa Efek Indonesia (BEI) tahun 2018Q1-2023Q3. penarikan sampel pada penelitian ini menggunakan teknik purposive sampling, dengan jumlah sampel sebanyak 115 perusahaan selama 5 tahun. Teknik analisa data yang laklukan adalah Analisis Regresi Data Panel dan Moderated Regression Analisys (MRA) menggunakan aplikasi Eviews 12. Hasil penelitian menunjukkan dana ziswaf berpengaruh positif signifikan terhadap ROE sektor keuangan periode 2018-2023. Pada penelitian selanjutnya diharapkan menggunakan variabel lain sebagai variabel moderasi, seperti kebijakan dividen dan menggunakan sampel perusahaan dari sektor lain agar hasil penelitian juga dapat mewakili sektor usaha lain.
Dana Ziswaf, Gwm, Beban Promosi, ROE, Firm Size
Copyright (c) 2025 habibatus syauqiyah, Eka Wahyu Hestya Budianto
ANALISIS SWOT DAN STRATEGI PEMASARAN SYARIAH PADA UD R_DESIGN PRINTING
ABSTRACT The printing business is a business that has a wide scope, this business can include graphic design, screen printing, digital printing, print media and advertising. There are many printing businesses spread across Indonesia that provide different services and products, ranging from those that specialize in just one service/product to businesses that provide almost all services and products. The large number of printing businesses currently creates a lot of competition, so printing business owners must be able to create a good strategy to face this competition.This research aims to explain how to analyze SWOT (Strengths, Weaknesses, Opportunities, Threats) and Marketing Strategy in a Micro, Small and Medium Enterprise (UMKM), namely a Printing Business which is managed by an individual by analyzing the internal and external factors of a business and how the business works. in carrying out marketing strategies.The results of this research show that the result of the SWOT Analysis are that R_Design Printing has several points which are divided into 2 internal and external factors consist of 2 elements, namely Strenghts and Weaknesses. And also external factors which consist of 2 elements, namely Opportunities and Threats. Apart from analyzing SWOT, this research also explains the Sharia Marketing Strategy at R_Design Printing using the 9PÃƒÂ¢Ã¢â€šÂ¬Ã¢â€žÂ¢s Marketing Mix.
Analisis SWOT, Strategi Pemasaran Syariah, Bisnis Percetakan.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN DAN DAMPAKNYA TERHADAP LOYALITAS PADA PEMBELIAN PRODUK ES TEH INDONESIA
This research aims to evaluate the influence of store atmosphere, product quality, and halal labels on customer loyalty, as well as the mediating role of satisfaction among Indonesian Iced Tea customer on the island of Java. Quantitative methods were used in this research invloving five constructs, and the number of samples used was 253 respondents from Indonesian Iced Tea consumers on Java Island. The sampling technique used was purposive sampling. This research uses the PLS (Partial Least Square) analysis technique, using SmartPLS with inner model and outer model as well as bootstrapping. Testing the hypothesis that store atmosphere variables, product qualitu, and halal labels have a positive and significant effect on customer loyalty through customer satisfaction. The product quality variable has a positive and significant effect on customer loyalty. meanwhile, the store atmosphere and halal label variables do not have a significant effect on customer loyalty.
store atmosphere, product quality, halal label, customer satisfaction, customer loyalty
PERBANDINGAN PERHITUNGAN PENETAPAN BIAYA JASA SIMPAN PADA PEGADAIAN SYARIAH DENGAN BIAYA SEWA MODAL PADA PEGADAIAN KONVENSIONAL
Pegadaian is the only business entity in Indonesia that officially has a license to carry out financial institution activities in the form of financing in the form of distributing funds to the public on the basis of pawn law. The emergence of institutions that implement a pawn system in Indonesia, such as pawnshops, has become a new alternative for people who need large amounts of funds quickly and with a transaction process that is not difficult. Customers can use gold, electronic goods and other valuables to be pawned as collateral. Along with the many developments in sharia-based financial institution products in Indonesia, PT. Pegadaian also produce sharia-based products, better known as pegadaian syariah. Researchers want to examine the comparison of the calculation of costs borne by customers at conventional pegadaian and pegadaian syariah. The researcher used a qualitative approach method. The results of this research show that the costs that must be borne by customers when making loans at pegadaian, both conventional pegadaian and pegadaian syariah, show that pegadaian syariah are more convenient than pegadaian.
PENGARUH PERSEPSI, LOKASI, DAN PENGETAHUAN TERHADAP MINAT MEMBUKA REKENING BANK SYARIAH INDONESIA (BSI) PADA MASYARAKAT KECAMATAN ASTAMBUL
Penelitian ini bertujuan untuk mengkaji persepsi, lokasi, dan pengetahuan terhadap minat membuka rekening BSI. Deengan adanya persepsi, terjangkaunya lokasi dan bertambahnya tingkat pengetahuan masyarakat akan meningkatkan minat membuka rekening di BSI. Penelitian ini menggunakan metode penelitian kuantitatif dengan jenis penelitian kuantitatif deskriptif dan sumber data yang digunakan adalah data primer. Sebanyak 100 orang masyarakat Kecamatan Astambul dipilih sebagai responden. Berdasarkan hasil analisis persepsi dan pengetahuan memiliki pengaruh secara parsial terhadap minat membuka rekening BSI dengan thitung sebagai 4,415 > ttabel 1.661 dan thitung sebanyak 4,726 > ttabel 1,661 secara berurutan. Dimana Ho ditolak, artinya persepsi dan pengetahuan berpengaruh positif dan signifikan terhadap minat membuka rekening. Sedangkan lokasi tidak berpengaruh secara parsial terhadap minat membuka rekening BSI dengan t hitung 1,196 < ttabel 1,661. Dimana Ho diterima, berarti lokasi tidak memiliki pengaruh secara parsial terhadap minat membuka rekening. Serta persepsi, lokasi, dan pengetahuan memiliki pengaruh secara simultan terhadap minat membuka rekening BSI dengan uji F didapatkan Fhitung 39,448 > Ftabel 2,698. Dimana Ho ditolak, artinya persepsi, lokasi, dan pengetahuan berpengaruh posotif dan signifikan terhadap minat membuka rekening BSI. Hasil R2 didapatkan 53,8% menunjukan bahwa variabel persepsi, lokasi, dan pengetahuan berpengaruh secara bersama-sama. Kata Kunci : Persepsi, Lokasi, Pengetahuan, Minat menggunakan BSI
Persepsi, Lokasi, Pengetahuan, Minat menggunakan BSI
Copyright (c) 2025 Salmiah Salmiah, Yulida Mardini, Husna karimah
PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN JUMLAH PINJAMAN YANG DISALURKAN TERHADAP PROFITABILITAS PADA PT BANK PANIN DUBAI SYARIAH Tbk PERIODE 2011-2018
This study aims to determine the effect of capital structure, liquidity (cash ratio) on profitability (return on assets) both partially and simultaneously on PT Bank Panin Dubai Syariah Tbk which is listed on the IDX for the period 2011-2018. The data used is secondary data. Data collection uses documentation and literature study techniques. The sampling technique uses purposive sampling method.Data analysis techniques used include the classic assumption test, multiple linear regression analysis and hypothesis testing consisting of t test and F test. The t test aims to determine the effect partially and the F test aims to determine the effect simultaneously. The results showed that: (1) Capital structure has a positive but not significant effect on profitability with a sig value of 0.433 (0.433> 0.05). (2) liquidity has a positive and significant effect on profitability with a sig value of 0.037 (0.037 <0.05). (3) Loans have a positive but not significant effect on profitability with a sig value of 0.670 (0.670> 0.05). (4) Capital structure, liquidity and the number of loans channeled together or simultaneously have a positive but not significant effect on profitability with a sig value of 0.173 (0.173> 0.05). Keywords: Capital structure, Liquidity, Loans and Profitability
PENGARUH LITERASI KEUANGAN DAN PROMOSI TERHADAP MINAT MENGGUNAKAN E-WALLET PADA SANTRIWATI MA PUTERI AL-AMIN MARTAPURA
In line with rapid technological advancements, the use of smartphones has become an indispensable aspect of modern life. Easy internet access through smartphones has opened up signnificant opportunities for the development of e-commerce. To support online shopping activities, digital wallets have emerged as a popular digital payment innovation. This research aims to identify the influence of financial literacy and promotion on the interest in using e-wallet among female student of MA Puteri Al-Amin Martapura. The study employs a quantitative method conducted through field research reserch. Data collected from a questionnaire distributed to 82 female students using a saturated sampling method serve as primary data. The data analysis reveals that financial literacy does not demonstrate a significant influence on the interest in using e-wallets, with a calculated T-value of -0,651< tabulated T-value of 1,664. However, promotion shows a significant influence on the interest in using e-wallets, with a calculated T-value of 9,988 > the tabulated T-value of 1,664. Based on the F-test , the calculated F-value of 52,144 > the tabulated F-value of 3,111, thus is can be concluded that financial literacy and promotion simultaneously influence the interest in using e-wallets. The R2 result of 56,9% indicates that financial literacy and promotion collectively affect the interest in using e-wallets.
financial literacy, promotion, interest in using e-wallet
Copyright (c) 2024 Lola Malihah, Namiroh Namiroh, Mukhlis Kaspul Anwar
MENGGAGAS BISNIS SYARIAH MASJID BAWAH TANAH DALAM PERSPEKTIF ISLAM
Artikel ini membahas dasar-dasar bisnis dalam Islam dengan melakukan studi kasus terhadap Pariwisata Masjid Bawah Tanah Sidrotul Muntaha di Kecamatan Glenmore. Tujuan dari artikel ini adalah untuk menganalisis konsep-konsep bisnis dalam Islam dan relevansinya dalam pengelolaan pariwisata masjid, serta untuk mengevaluasi dampak positif dari implementasi etika bisnis Islam dalam konteks pariwisata. Metode penelitian yang digunakan adalah kualitatif dengan studi literatur dan studi kasus. Melalui pendekatan ini, artikel ini menguraikan prinsip-prinsip bisnis dalam Islam, seperti keadilan, kejujuran, dan tanggung jawab sosial, serta menjelaskan bagaimana prinsip-prinsip tersebut diaplikasikan dalam pengelolaan pariwisata Masjid Bawah Tanah Sidrotul Muntaha. Kesimpulan dari artikel ini menunjukkan bahwa penerapan etika bisnis Islam dalam pariwisata masjid memiliki dampak positif yang signifikan, termasuk dalam meningkatkan kesejahteraan ekonomi masyarakat lokal, melestarikan lingkungan dan warisan budaya, serta meningkatkan kesadaran spiritual pengunjung.
Business in Islam, Business Ethics, Mosque Tourism, Business Development, Sharia.
Copyright (c) 2024 ADISA FARANITA PUTRI, febbiyanti febbiyanti, siti khayis nur
PENGARUH CAR DAN FDR TERHADAP NPF PADA BANK MUAMALAT PERIODE 2015-2022
Penelitian ini bertujuan untuk mengetahui pengaruh rasio keuangan Capital Adequacy Ratio (CAR) dan Financing to Deposit Rati (FDR) terhadap Non Performing Financin (NPF) Bank Muamalat. Penelitian ini berjenis penelitian kuantitatif dengan analisis yang digunakan adalah Error Correction Model (ECM) dengan tingkat signifikansi 5%, dengan melibatkan 32 data triwulan yang diterbitkan oleh Bank Muamalat dari tahun 2015 hingga tahun 2022. Hasil penelitian menunjukkan bahwa dalam jangka panjang CAR dan FDR berpengaruh signifikan terhadap NPF secara simultan. Sedangkan dalam jangka pendek, CAR berpengaruh negatif dan signifikan terhadap NPF, dan FDR tidak berpengaruh terhadap NPF. Untuk dapat menurunkan NPF bank muamalat sebisa mungkin untuk menaikkan presentase CAR dan FDR yang dimiliki.
Copyright (c) 2024 Puteri Nurhafizah Nazwa, Putri Wansendari, Ratna Sari, Rheiza Paramitha Nurzania
PENGARUH NPF GROSS, ROA, ROE, TERHADAP TOTAL ASET PERBANKAN SYARIAH INDONESIA TAHUN 2020-2021
This research aims to analyze the impact of NPF (Non Performing Financing), ROA (Return on assets), and ROE (Return on Equity) on total Indonesian sharia banking assets from 2020-2021. Through analysis using a qualitative approach using panel data regression analysis methods, it was found that NPF had a negative effect on total assets, indicating that a high financing to savings ratio could potentially reduce the performance of total banking assets in Indonesia. On the other hand, ROA shows a significant positive correlation with total Islamic banking assets. then the ROE variable has a significant and positive effect on total sharia banking assets. This means that when ROE increases, it is followed by an increase in total sharia banking assets. These results indicate that the ROA, ROE, NPF ratios have a significant effect on total sharia banking assets. Penelitian ini bertujuan untuk menganalisis dampak NPF (Non Performing Financing), ROA (Return on asset), dan ROE (Return on Equity ) pada total aset perbankan syariah Indonesia dari tahun 2020-2021. Melalui analisis dengan pendekatan kualitatif dengan metode analisis regresi data panel, ditemukan bahwa NPF berpengaruh negatif terhadap total asset, menunjukkan bahwa rasio pembiayaan terhadap simpanan yang tinggi dapat berpotensi mengurangi kinerja total asset perbankan di Indonesia. Sebaliknya ROA menunjukkan korelasi positif yang singnifikan terhadap total asset perbankan syariah . kemudian variabel ROE berpengaruh signifikan dan positif terhadap total aset perbankan syariah. Artinya ketika ROE meningkat maka diikuti dengan peningkatan total aset perbankan syariah. Hasil ini menunjukkan bahwa Rasio ROA, ROE, NPF berpengaruh signifikan terhadap total aset perbankan syariah.
NPF, ROA, ROE, Total Sharia Banking Assets in Indonesia
NPF, ROA, ROE, Total Asset Perbankan Syariah di Indonesia
Copyright (c) 2024 Ilham Iklashul Amal, Haifa Fitri Nur Hafida, Hanun Adzkiya Salsabila, Intan Faradila
PENGARUH NPF DAN FDR TERHADAP PEMBIAYAAN MURABAHAH PADA BUS, UUS, DAN BPRS TAHUN 2021-2022
Dalam Pembiayaan murabahah terdapat dua faktor yang dapat mempengaruhi yaitu faktor internal dan faktor eksternal, faktor internal merupakan faktor yang bersumber dari bank itu sendiri meliputi, Financing to Deposit Ratio (FDR), dan Non Performing Financing (NPF). Dalam beberapa penelitian terdahulu terdapat perbedaan hasil penelitian, menjadikan penelitian tentang pembiayaan murabahah menarik untuk diteliti kembali. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi data panel dengan tujuan mengetahui pengaruh NPF dan FDR terhadap pembiayaan murabahah pada BUS, UUS, dan BPRS tahun 2021-2022. Hasil penelitian ini menunjukan bahwa NPF dan FDR berpengaruh signifikan pada pembiayaan murabahah. In murabahah financing there are two factors that can influence, namely internal factors and external factors, internal factors are factors sourced from the bank itself including, Financing to Deposit Ratio (FDR), and Non Performing Financing (NPF). In several previous studies there were differences in research results, making research on murabahah financing interesting to be re-examined. This study uses a quantitative approach with a panel data regression analysis method with the aim of determining the effect of NPF and FDR on murabahah financing in BUS, UUS, and BPRS in 2021-2022. The results of this study show that NPF and FDR have a significant effect on murabahah financing.
Copyright (c) 2024 Hanif Fithrah Awaluddin, Ika Puji Astuti, Intan Permata Elois, Khoirun Ni'mah
ANALISIS HUBUNGAN CAR DAN ROA PADA BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) TAHUN 2016-2022
Abstract The aim of this research is to examine the relationship between Return on Assets (ROA) and Capital Adequency Ratio (CAR) in Sharia People's Financing Banks for the 2016-2022 period. The type of research that will be used in this research is quantitative research. The data sources used were obtained through searches from Bank Indonesia Sharia Banking Statistics and the Financial Services Authority. This research uses the vector error correction model method for seven years from 2016 to 2022. VECM results. Based on the variance decomposition of CAR, it can be concluded that in the first quarter, CAR fluctuations were caused by shocks from CAR itself, namely 100%. Then starting from the 2-28th quarter, it appears that ROA begins to influence CAR. In the 18th quarter ROA starts to influence CAR by 50.23% (ROA) and is still dominant, namely 49.77% (CAR) and in the 28th quarter the CAR percentage is 42.73% and the remainder is influenced by ROA at 57.27% . VECM Results Based on the variance decomposition of ROA, it can be concluded that in quarters 1 and 2, ROA fluctuations were caused by shocks from ROA itself, namely 100%. Then starting from quarters 1-28, ROA appeared to influence CAR. In the first to last quarter, CAR starts to influence ROA. And in the 28th quarter the CAR percentage was 41.32% and the remainder was influenced by ROA of 58.68%. Abstrak Tujuan penelitian ini adalah untuk menguji hubungan Return on Asset(ROA) dan Capital Adequency Ratio (CAR) pada Bank Pembiayaan Rakyat Syariah periode 2016-2022. Jenis penelitian yang akan digunakan dalam penelitian ini adalah penelitian kuantitatif. Sumber data yang digunakan diperoleh melalui penelusuran dari Statistik Perbankan Syariah Bank Indonesia dan Otoritas Jasa Keuangan. Penelitian ini menggunakan metode vector error correction model selama tujuh tahun dari tahun 2016 sampai dengan tahun 2022. Hasil VECM Berdasarkan dekomposisi varian dari CAR dapat disimpulkan bahwa pada quartal 1, fluktuasi CAR disebabkan oleh goncangan dari CAR itu sendiri yaitu sebesar 100%. Kemudian mulai dari quartal ke 2-28 tampak ROA mulai mempengaruhi CAR. Pada quartal ke 18 ROA mulai mempengaruhi CAR sebesar 50,23%(ROA) dan masih dominan yaitu sebesar 49,77%(CAR) dan pada quartal ke 28 presentase CAR sebesar 42,73% dan sisanya dipengaruhi oleh ROA sebesar 57,27%. Hasil VECM Berdasarkan dekomposisi varian dari ROA dapat disimpulkan bahwa pada quartal 1 dan 2, fluktuasi ROA disebabkan oleh goncangan dari ROA itu sendiri yaitu sebesar 100%.Kemudian mulai dari quartal ke 1-28 tampak ROA mempengaruhi CAR. Pada quartal pertama sampai terakhir CAR mulai mempengaruhi ROA. Dan pada quartal ke 28 presentase CAR sebesar 41,32% dan sisanya dipengaruhi oleh ROA sebesar 58,68%.
Copyright (c) 2024 Hardhini Kinanti Rahayu, Hendika Anggara Putra, Irma Porwaning Astuti, Khoirul Mahmudah
STANDAR PELAKSANAAN AKAD MUSYARAKAH DAN PERLAKUAN AKUNTANSI MUSYARAKAH BERDASARKAN PSAK 106 PADA PERBANKAN SYARIAH
Abstract Efforts made by Islamic financial institutions in order to eliminate riba are by applying sharia principles and profit-sharing systems. Some of the financing that applies the principle of profit sharing are the contracts of mudharabah, musharakah, muzara'ah and musaqah. The commonly used ones are mudharabah and musharakah. The relationship between Islamic banks and customers in musharakah is a partnership. It is important for Islamic banking to ensure the implementation of contracts in accordance with the standards so that no party is harmed and with Islamic sharia principles. By conducting literature research from various literature, this article aims to present various theories, rules and principles for musharakah. It then explains about the definition of musharakah, the underlying sharia foundation, basis and requirements and types of musharakah. It also explains about the standards of implementation, supervision and risk management of musharakah. Finally, it depicts the accounting treatment of musharakah based on PSAK 106. Keywords: Musyarakah Agreement, Definition of Musyarakah Agreement, Standard of Musyarakah Agreement, Accounting Treatment of Musyarakah Agreement.
THE INFLUENCE OF ROA AND THIRD PARTY FUNDING ON SHARIA COMMERCIAL BANK FINANCING FOR THE 2015-2022 PERIOD
Abstract Penelitian ini bertujuan untuk menganalisis pengaruh Return on Assets (ROA) dan Dana Pihak Ketiga terhadap pembiayaan Bank Umum Syariah dalam rentang waktu 2015-2022. Metode yang digunakan adalah Autoregressive Distributed Lag (ARDL) untuk mengetahui pengaruh jangka pendek dan jangka panjang variabel independen terhadap variabel dependen. Data yang digunakan berupa data time series. Dari Pengujian diperoleh hasil bahwa ROA tidak berpengaruh signifikan terhadap pembiayaan, sedangkan DPK berpengaruh signifikan terhadap pembiayaan. Hasil penelitian ini diharapkan dapat memberikan pemahaman yang lebih mendalam mengenai faktor-faktor yang memengaruhi pembiayaan bank umum syariah di Indonesia. Abstract This research aims to analyze the influence of Return on Assets (ROA) and Third Party Funds on Sharia Commercial Bank financing in the 2015-2022 period. The method used is Autoregressive Distributed Lag (ARDL) to determine the short-term and long-term influence of the independent variable on the dependent variable. The data used is time series data. From the testing, the results obtained were thatROA does not have a significant effect on financing, while DPK has a significant effect on financing.It is hoped that the results of this research will provide a deeper understanding of the factors that influence sharia commercial bank financing in Indonesia.
Copyright (c) 2024 Helvi Rahayuningtias, Ilham Ainur Ridho, ina restiani, Kholisotun Naviah
PENGARUH FDR DAN BOPO TERHADAP ROA PADA BANK UMUM SYARIAH (BUS) TAHUN 2019-2022
This research aims to analyze the impact of FDR (Financing to Deposit Ratio) and BOPO (Operating Costs to Operational Income) on ROA (Return Of Assets) in Islamic commercial banks from 2019 to 2022. Through analysis using a quantitative approach, it was found that FDR has negative influence on ROA, indicating that a high financing to deposit ratio can potentially reduce the bank's financial performance. In contrast, BOPO shows a significant positive correlation with ROA, highlighting the importance of operational efficiency in improving financial performance. It was also found that the right balance between high FDR and low BOPO can optimize ROA. These results emphasize the need for careful management of these two factors to improve the financial performance of Islamic commercial banks throughout this period. Further research and continuous monitoring of these dynamics are needed to develop more effective strategies to improve ROA in Islamic commercial banks. Abstrak Penelitian ini bertujuan untuk menganalisis dampak FDR (Financing to Deposit Ratio) dan BOPO (Biaya Operasional terhadap Pendapatan Operasional) terhadap ROA (Return Of Assets) pada bank umum syariah dari tahun 2019 hingga 2022. Melalui analisis dengan pendekatan kuantitatif, ditemukan bahwa FDR memiliki pengaruh negatif terhadap ROA, menunjukkan bahwa rasio pembiayaan terhadap simpanan yang tinggi dapat berpotensi mengurangi kinerja keuangan bank. Sebaliknya, BOPO menunjukkan korelasi positif yang signifikan dengan ROA, menyoroti pentingnya efisiensi operasional dalam meningkatkan kinerja keuangan. Ditemukan juga bahwa keseimbangan yang tepat antara FDR yang tinggi dengan BOPO yang rendah dapat mengoptimalkan ROA. Hasil ini menegaskan perlunya manajemen yang cermat terhadap kedua faktor ini untuk meningkatkan kinerja finansial bank umum syariah sepanjang periode tersebut. Penelitian lebih lanjut dan pemantauan kontinu terhadap dinamika ini diperlukan untuk mengembangkan strategi yang lebih efektif guna memperbaiki ROA pada bank umum syariah.
Copyright (c) 2024 Hilmi Ismatun Nisa, Isna Imroatul Khusna, Isnaini Khoirunnisa, Johan Dwi Pranata
PENGARUH BOPO DAN CAR TERHADAP FDR BANK UMUM SYARIAH (BUS) TAHUN 2019-2020
This study aims to analyze whether the Operational Burden on National Income and the Capital Adequacy Ratio have an impact on the Financing to Deposit Ratio. In this study, the researchers defined the title to find out how BOPO and CAR influenced FDR, and whether low BOPOs and high CAR could influence the FDR ratio. This research was done at the Sharia General Bank. This study is a quantitative study with the method of analysis used is Error Correction Model (ECM). The total sample used in this study is 36 data which are monthly data published by the Otoritas Jasa Keuangan (OJK) from 2019 to 2022. The results of this study show that BOPO in the long and short term has no significant negative effects on FDR and CAR in the short term does not have a significant negative effect. In the long term, it has a significant negative impact on the Financing to Deposit Ratio (FDR) of the Shariah General Bank in Indonesia. It can then be concluded that only in the short term CAR can affect FDR, whereas BOPO has no significant negative effects in the long term or in short term. Abstrak Peneltian ini bertujuan untuk menganalisis apakah Beban Operasional terhadap Pendapatan Nasional dan Capital Adequacy Ratio berpengaruh terhadap Financing to Deposit Ratio. Dalam penelitian ini peneliti menentukan judul untuk mengetahui seberapa berpengaruhnya BOPO dan CAR terhadap FDR, dikrenakan apakah dengan rendahnya BOPO dan tingginya CAR dapat mempengaruhi rasio FDR. Penelitian ini dilakukan pada Bank Umum Syariah. Penelitian ini merupakan penelitian kuantitatif dengan metode analisis yang digunakan adalah Error Correction Model (ECM). Jumlah sampel yang digunakan dalam penelitian ini adalah 36 data yang merupakan data bulanan yang diterbitkan oleh Otoritas Jasa Keuangan (OJK) dari tahun 2019 hingga tahun 2022. Hasil penelitian ini BOPO dalam jangka panjang dan jangka pendek memiliki pengaruh negative tidak signifikan terhadap FDR. Dan CAR dalam jangka pendek memiliki pengaruh negative tidak signifikan. Sedangkan, pada jangka panjang memiliki pengaruh negative signifikan terhadap Financing to Deposit Ratio (FDR) pada Bank Umum Syariah di Indonesia. Maka dapat ditarik kesimpulan hanya pada jangka pendek CAR dapat mempengaruhi FDR, sedangkan BOPO memiliki pengaruh negative tidak signifikan pada jangka panjang maupun pendek.
Beban Operasional terhadap Pendapatan Nasional, Capital Adequacy Ratio, Financing to Deposit Ratio
Copyright (c) 2024 Icha Salfa bela, Indah Delima putri, khoiriyatus annisa, khusna krisdian hanifah
STRATEGI MENGGALI MINAT MASYARAKAT UNTUK MEMAKAI JASA UNGGULAN DI BMT NUANSA UMAT CABANG PURWOHARJO
This research is to find out the strategies that should be used in offering mobile service and using the products of the BMT Nuansa Umat Purwoharjo. The strategy is used so that people are interested in saving money at BMT NU which carries the slogan ÃƒÂ¢Ã¢â€šÂ¬Ã…â€œServing Without Limits Serving SincerelyÃƒÂ¢Ã¢â€šÂ¬Ã‚Â. The method used is Descriptive Qualitative. The research was conducted at BMT NU Branch Purwoharjo with the research subject being the marketing of each product offering program or Nuansa Umat saving program to customers/ members or general customers. The marketing strategy for superior service products used by the BMT NU Purwoharjo branch is to determine the publics interest in saving, namely by using several strategies, namely by identifying internal and external factors. Besides that, ait also prioritizes excellent service, honest and trustworthy and can be relied on.
Marketing Strategy, Savings Service, Internal Factor, External Factor
TINJAUAN HUKUM JUAL BELI HANDPHONE (HP) BEKAS DALAM PERSPEKTIF ISLAM (STUDI KASUS UD. VIRGO CELL ROGOJAMPI
This study aims to explain the law of buying and selling used cellphones (Hp) in an Islamic perspective (UD case study. Virgo Cell Rogojampi). This research uses a qualitative descriptive approach. In the data collection process, it uses several methods, namely observation, interviews, and documentation. Data analysis techniques use qualitative data analysis (data reduction, data presentation and drawing conclusions). as for the results of the research that buying and selling mobile phones at UD Virgo Cell Rogojampi uses a murabahah contract and the law of buying and selling is in accordance with islamic perspectives
The law of buying and selling, used mobile phones, islamic perspective
Copyright (c) 2023 Yeny Rokhilawati, Habibulloh Habibulloh, Ridhwan Nasrulloh
Pengaruh Label Halal, Citra Merek dan Kualitas Produk Terhadap Loyalitas Pelanggan Mie-Sedap pada Konsumen Toko Basmalah Cabang Muncar
This study aims to determine whether there is an influence of the halal label variable, brand image and product quality on customer loyalty of the Sedaap brand instant noodles on consumers of Basmalah Stores, Muncar Branch. This study used a quantitative approach with data collection techniques through questionnaires with a Likert scale. This study used 60 consumers of Muncar Branch Basmalah Shop consumers with a purposive sampling technique. Regression analysis results can be seen that the halal label variable, brand image and product quality simultaneously affect customer loyalty 80.6%, and the remaining 19.4% (100% - 80.6%) is influenced by other variables outside the model. Thus it can be concluded that there is an influence of the halal label, brand image and product quality on customer loyalty of the Sedaap brand instant noodles on consumers of Muncar Branch Basmalah Stores.
Customer Loyalty, Brand Image, Halal Label
PENGARUH KOMUNIKASI DAN KEMAMPUAN KERJA TERHADAP KINERJA KARYAWAN DI KPPS BMT NU JAWA TIMUR AREA BANYUWANGI
This study aims to determine whether there is a relationship in the influence of communication and work ability on employee performance at KSPP BMT NU East Java Banyuwangi Area. In this study, the researcher took the title to find out how influential work communication and work skills at BMT NU, East Java, Banyuwangi area, because of the return of this title there are many employees who are not good at communicating between co-workers and their superiors. work ability also affects their work it carries out. In this research used a quantitative approach, in the process of collecting data used several methods, namely questionnaires, documentation and data analysis techniques used SPSS v.16 for windows, then used the SPPS v.16 windows application, so with this result Knowledge had a t value. < t table (2.366 > 2.037). So it could be concluded that communication had a significant effect on employee performance at KPPS BMT NU, East Java Banyuwangi Area and work ability had a t count < t table (2.766 < 2.037). So it could be concluded that work ability affects employee performance at KPPS BMT NU, East Java, Banyuwangi Area
Communication, Ability and Employee Performance
Copyright (c) 2023 Nurul Hidayah, Anis Hidayati
MANAJEMEN HOTEL DI LOMBOK NTB DALAM BRANDING PARAWISATA HALAL UNTUK MENARI PENGUJUNG TAHUN 2018
West Nusa Tenggara, which is one of the priorities in the development of halal tourism, seeks various strategies to perfect the wishes of the government. Based on data from the Central Statistics Agency, as known by Hassanuddin, Lombok is one of the favorite tourist destinations in Indonesia, with the number of visitors reaching 3.5 million people in 2017, the hotel management strategy in branding halal tourism to attract visitors in 2018 and the impact the existence of halal tourism branding on hotels in Central Lombok in attracting visitors in 2018. This study uses a descriptive qualitative methodology using a phenomenological method of field research, in which this study seeks to understand the meaning of an event and its interplay with humans in situations in the form of a field, namely by going directly to the field to explore governance, describing or describing. The hotel management strategy in 2018 in the application of destination branding by the NTB government continues to use the basic principles of sharia by referring to what has become a provision in Islamic values ÃƒÂ¢Ã¢â€šÂ¬Ã¢â‚¬Â¹ÃƒÂ¢Ã¢â€šÂ¬Ã¢â‚¬Â¹and the impact of halal tourism branding on Central Lombok hotels in attracting visitors in 2018. very influential on the level of visitor interest and income there was a decrease in turnover due to the devastating earthquake that hit the Lombok area until the end of the year..
Management Strategy, Branding and Sharia Management Strategy.