RIBHUNA : Jurnal Keuangan dan Perbankan Syariah
type: channel
description: 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.
publisher: Islamic Banking Department, Faculty of Islamic Economics and Business, Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi, Indonesia.
language: en
publication name: RIBHUNA : Jurnal Keuangan dan Perbankan Syariah
issn: 2829-4548
items: ANALISIS PENGARUH ESG DISCLOSURE, GREEN FINANCING, DAN KINERJA SAHAM TERHADAP PREFERENSI INVESTOR (STUDI PADA SAHAM SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2024)
items: PERAN LITERASI KEUANGAN SYARIAH DALAM MEMPERKUAT PENGARUH RELIGIUSITAS ISLAM TERHADAP TINGKAT ADOPSI PERBANKAN SYARIAH DI INDONESIA
items: MENAKAR UNSUR GHARAR DAN MAYSIR DALAM INVESTASI ASET DIGITAL: STUDI HUKUM EKONOMI SYARIAH TERHADAP KRIPTO FAN NFT
items: PENGARUH LITERASI KEUANGAN SYARIAH, GAYA HIDUP HEDONISME, DAN PINJAMAN ONLINE TERHADAP PERILAKU KONSUMTIF GEN Z KOTA BANDAR LAMPUNG
items: EVALUASI IMPLEMENTASI PRINSIP SYARIAH PADA PRODUK MURABAHAH DAN IMPLIKASIINYA TERHADAP PERLINDUNGAN KONSUMEN DI INDONESIA
items: PERAN PASAR LINGSIR WENGI DALAM MENGATASI KETERGANTUNGAN MASYARAKAT TERHADAP BANK PLECIT PERSPEKTIF MAQASHID SYARIAH
items: PENGARUH CAPITAL ADEQUACY RATIO, NON-PERFORMING FINANCING, DAN FINANCING TO DEPOSIT RATIO TERHADAP VULNERABILITY BANK UMUM SYARIAH DI INDONESIA TAHUN 2020–2024
items: ANALISIS PENGARUH RASIO KEUANGAN DAN INFLASI TERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH DI INDONESIA PERIODE 2020-2024
items: MACAM-MACAM AKAD DALAM PENERAPANNYA PADA LEMBAGA KEUANGAN SYARIAH DI INDONESIA
items: ANALISIS PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN SAMBAS
items: INISIATIF MASYARAKAT UNTUK MENGHINDARI BANK HARIAN: MENGGALI PERSEPSI NEGATIF MASYARAKAT
items: PERAN BMT DALAM MENINGKATKAN KEUANGAN MIKRO SYARIAH DI KALANGAN UMKM
items: PENGARUH NILAI AKTIVA DAN KEWAJIBAN TERHADAP NILAI AKTIVA BERSIH (NAB) REKSADANA SYARIAH DI INDONESIA PERIODE 2019-2023
items: MANAJEMEN PENGENDALIAN KUALITAS DALAM MENJAGA KONSISTENSI PRODUK KOPI ROBUSTA MENURUT PERSPEKTIF ISLAM PADA HOME INDUSTRY PENGOLAHAN KOPI X-BARUE
items: DAMPAK LITERASI KEUANGAN SYARIAH DAN KEPERCAYAAN TERHADAP KEPUTUSAN MENABUNG DI BANK MUAMALAT KCP STABAT
items: PENGARUH PENERIMAAN DANA ZISWAF, GWM, DAN BEBAN PROMOSI TERHADAP ROE DAN FIRM SIZE SEBAGAI VARIABEL MODERASI PERIODE 2018.Q1-2023.Q3
items: ANALISIS SWOT DAN STRATEGI PEMASARAN SYARIAH PADA UD R_DESIGN PRINTING
items: FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN DAN DAMPAKNYA TERHADAP LOYALITAS PADA PEMBELIAN PRODUK ES TEH INDONESIA
items: PERBANDINGAN PERHITUNGAN PENETAPAN BIAYA JASA SIMPAN PADA PEGADAIAN SYARIAH DENGAN BIAYA SEWA MODAL PADA PEGADAIAN KONVENSIONAL
items: PENGARUH PERSEPSI, LOKASI, DAN PENGETAHUAN TERHADAP MINAT MEMBUKA REKENING BANK SYARIAH INDONESIA (BSI) PADA MASYARAKAT KECAMATAN ASTAMBUL
items: PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN JUMLAH PINJAMAN YANG DISALURKAN TERHADAP PROFITABILITAS PADA PT BANK PANIN DUBAI SYARIAH Tbk PERIODE 2011-2018
items: PENGARUH LITERASI KEUANGAN DAN PROMOSI TERHADAP MINAT MENGGUNAKAN E-WALLET PADA SANTRIWATI MA PUTERI AL-AMIN MARTAPURA
items: MENGGAGAS BISNIS SYARIAH MASJID BAWAH TANAH DALAM PERSPEKTIF ISLAM
items: PENGARUH CAR DAN FDR TERHADAP NPF PADA BANK MUAMALAT PERIODE 2015-2022
items: PENGARUH NPF GROSS, ROA, ROE, TERHADAP TOTAL ASET PERBANKAN SYARIAH INDONESIA TAHUN 2020-2021
items: PENGARUH NPF DAN FDR TERHADAP PEMBIAYAAN MURABAHAH PADA BUS, UUS, DAN BPRS TAHUN 2021-2022
items: ANALISIS HUBUNGAN CAR DAN ROA PADA BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) TAHUN 2016-2022
items: STANDAR PELAKSANAAN AKAD MUSYARAKAH DAN PERLAKUAN AKUNTANSI MUSYARAKAH BERDASARKAN PSAK 106 PADA PERBANKAN SYARIAH
items: THE INFLUENCE OF ROA AND THIRD PARTY FUNDING ON SHARIA COMMERCIAL BANK FINANCING FOR THE 2015-2022 PERIOD
items: PENGARUH FDR DAN BOPO TERHADAP ROA PADA BANK UMUM SYARIAH (BUS) TAHUN 2019-2022

ANALISIS PENGARUH ESG DISCLOSURE, GREEN FINANCING, DAN KINERJA SAHAM TERHADAP PREFERENSI INVESTOR (STUDI PADA SAHAM SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2024)
type: item
description: Abstract This study aims to analyze the effect of Environmental, Social, and Governance (ESG) Disclosure, Green Financing, and stock performance on investor preferences in Sharia-compliant stocks listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The study adopts a quantitative approach using secondary data obtained from companies’ annual reports and sustainability reports, as well as capital market data sourced from the IDX, the Financial Services Authority (OJK), Yahoo Finance, and RTI Business. The research sample consists of 20 Sharia-compliant listed companies selected through a purposive sampling method, resulting in 120 panel data observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS Statistics 25. The results indicate that ESG Disclosure and Green Financing have a positive but insignificant effect on investor preferences, while stock performance has a negative and insignificant effect. Simultaneously, the three variables do not have a significant effect on investor preferences, with a coefficient of determination (R²) value of 0.001. These findings suggest that investor preferences in Sharia stocks in Indonesia are not yet primarily influenced by sustainability and financial performance factors, but are more affected by other aspects such as Sharia compliance, risk perception, market sentiment, and investor behavior. Keywords: ESG Disclosure, Green Financing, Stock Performance, Investor Preference, Sharia Stocks.
subject: Articles
  topic: section
subject: ESG Disclosure, Green Financing, Stock Performance, Investor Preference, Sharia Stocks.
  topic: keywords
creator: Nur Rista Rista
creator: Any Eliza
creator: Anggun Okta Fitri
rights: Copyright (c) 2026 Nur Rista Rista http://creativecommons.org/licenses/by/4.0
date: 2026-02-01
publication date: 2026-02-01
starting page: 71
ending page: 87
doi: 10.69552/0n8j4538

PERAN LITERASI KEUANGAN SYARIAH DALAM MEMPERKUAT PENGARUH RELIGIUSITAS ISLAM TERHADAP TINGKAT ADOPSI PERBANKAN SYARIAH DI INDONESIA
type: item
description: The development of Islamic banking in Indonesia has demonstrated significant growth; however, its adoption rate remains relatively low despite the country’s predominantly Muslim population. This study aims to examine the role of Islamic financial literacy in strengthening the influence of Islamic religiosity on the level of Islamic banking adoption in Indonesia. The study employs a quantitative research design using a survey approach of 292 Muslim university students who are customers of Islamic banks in Indonesia, with data analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that Islamic religiosity has a positive and significant effect on the level of Islamic banking adoption. Furthermore, Islamic financial literacy is found to function as a moderating variable that strengthens the relationship between Islamic religiosity and Islamic banking adoption. This study introduces a novel perspective by positioning Islamic financial literacy as a reinforcing mechanism in the relationship between Islamic religiosity and Islamic banking adoption behavior. Theoretically, this study contributes to the Islamic finance literature by enhancing understanding of the interactive role of religiosity and financial literacy in explaining the adoption behavior of Islamic financial services. Practically, the findings provide important implications for Islamic banks and regulators in designing more targeted Islamic financial education and literacy strategies to increase the adoption of Islamic banking in Indonesia Keywords : Sharia financial literacy, Islamic religiosity, Islamic banking adoption
subject: Articles
  topic: section
subject: Sharia financial literacy
  topic: keywords
subject: Islamic religiosity
  topic: keywords
subject: Islamic banking adoption
  topic: keywords
creator: Nanang Setiawan
creator: Thorida Nur Asih
creator: Fitria Asas
creator: Afif Safrudin
creator: Moch Sulchan
rights: Copyright (c) 2026 Nanang Setiawan, Thorida Nur Asih, Fitria Asas, Afif Safrudin, Moch Sulchan http://creativecommons.org/licenses/by/4.0
date: 2026-02-01
publication date: 2026-02-01
starting page: 87
ending page: 103
doi: 10.69552/czjz3z31

MENAKAR UNSUR GHARAR DAN MAYSIR DALAM INVESTASI ASET DIGITAL: STUDI HUKUM EKONOMI SYARIAH TERHADAP KRIPTO FAN NFT
type: item
description: The advancement of digital technology has introduced new financial instruments such as cryptocurrencies and Non-Fungible Tokens (NFTs), which present both investment opportunities and challenges in the context of Islamic legal and ethical frameworks. From the perspective of Islamic economic law, every financial transaction must be free from uncertainty (gharar), speculation (maysir), and usury (riba) to ensure justice and public welfare. This study aims to examine the presence of gharar and maysir elements in digital asset investments and to analyze their compatibility with Islamic economic law and national regulations. The research employs a qualitative descriptive method through a literature review, analyzing scholarly works, the DSN-MUI Fatwa No. 140/DSN-MUI/IX/2021, and relevant legal frameworks such as the Electronic Information and Transactions Law (UU ITE), OJK Fintech regulations, and Bappebti policies. The findings reveal that cryptocurrencies and NFTs may involve gharar due to unclear value and absence of tangible underlying assets, and maysir through speculative trading behaviors resembling digital gambling. Nevertheless, digital asset transactions may be deemed permissible if they ensure transparency, clear utility, and freedom from manipulation and excessive speculation. The harmonization between Islamic economic principles and national law is crucial to ensure legal certainty, consumer protection, and ethical digital investment practices. This study recommends strengthening Islamic financial literacy and regulatory collaboration to build a fair and sharia-compliant digital economy aligned with the objectives of maqasidh al-syariah. Keywords: Digital assets, Gharar and Maysir, Cryptocurrency, NFT, Islamic economic law
subject: Articles
  topic: section
subject: Digital assets
  topic: keywords
subject: Gharar and Maysir
  topic: keywords
subject: Cryptocurrency
  topic: keywords
subject: NFT
  topic: keywords
subject: Islamic economic law
  topic: keywords
creator: Mayang Rosana
rights: Copyright (c) 2026 Mayang Rosana http://creativecommons.org/licenses/by/4.0
date: 2026-02-01
publication date: 2026-02-01
starting page: 57
ending page: 70
doi: 10.69552/29wr3679

PENGARUH LITERASI KEUANGAN SYARIAH, GAYA HIDUP HEDONISME, DAN PINJAMAN ONLINE TERHADAP PERILAKU KONSUMTIF GEN Z KOTA BANDAR LAMPUNG
type: item
description: This study examines the influence of Islamic financial literacy, hedonistic lifestyle, and online loans on the consumptive behavior of Generation Z in Bandar Lampung City. The background of the problem stems from Gen Z's high consumptive tendencies due to digital exposure, low Islamic financial literacy, and easy access to online loans that trigger impulsive purchases. This research aims to analyze the simultaneous and partial influence of these three variables on consumptive behavior and examine consumptive behavior from an Islamic economic perspective. The research method employs a quantitative approach with purposive and accidental sampling techniques involving 100 Gen Z respondents aged 17-24 years. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS 26. The results indicate that simultaneously, Islamic financial literacy, hedonistic lifestyle, and online loans significantly influence consumptive behavior F=11.953. Partially, hedonistic lifestyle t=5.131 and online loans t=3.002 have significant positive effects, while Islamic financial literacy t=-1.039 has no significant effect. The Adjusted R² value of 0.249 indicates that the three variables explain 24.9% of the variation in consumptive behavior. From an Islamic economic perspective, Gen Z's consumptive behavior should be directed toward proportional, halal consumption while avoiding israf and tabdzir in accordance with sharia principles. Keywords: Islamic Financial Literacy, Hedonistic Lifestyle, Online Loans, Consumptive behavior, Generation Z
subject: Articles
  topic: section
subject: Islamic Financial Literacy, Hedonistic Lifestyle, Online Loans, Consumptive behavior, Generation Z
  topic: keywords
creator: Muhammmad Tri Ferdiansyah Ferdi
creator: Any Eliza Any
creator: Ujang Hanief Musthofa Ujang
rights: Copyright (c) 2026 Muhammmad Tri Ferdiansyah Ferdi, Any Eliza, S.E., M.Ak , Ujang Hanief Musthofa, S.Ag. M.S.I http://creativecommons.org/licenses/by/4.0
date: 2026-02-01
publication date: 2026-02-01
starting page: 19
ending page: 34
doi: 10.69552/dshtkc04

EVALUASI IMPLEMENTASI PRINSIP SYARIAH PADA PRODUK MURABAHAH DAN IMPLIKASIINYA TERHADAP PERLINDUNGAN KONSUMEN DI INDONESIA
type: item
description: This study examines the gap between formal sharia principles and murabahah practices in Indonesian Islamic banking and its impact on consumer protection. Empirical findings indicate weaknesses, such as fixed margins that follow conventional interest rates and a lack of contract transparency, which have the potential to lead to hidden usury, customer misunderstanding, and economic injustice. The purpose of this study is to evaluate the implementation of sharia principles in murabahah and its impact on consumer protection. This study uses normative juridical methods, examining the fatwa of the National Sharia Council (DSN MUI) and Islamic banking regulations. The conclusion shows that although the regulatory framework and fatwas have adopted Sharia principles, the practice of murabahah tends to be administrative rather than substantive. Margins are often fixed and follow conventional interest rates, potentially giving rise to “hidden riba” and contradicting the maq??id of Sharia, such as al-?adl (justice) and ?if? al m?l (protection of wealth). Furthermore, contract transparency is often weak, with minimal disclosure of details of the cost price, margin, and payment risks, thus weakening the client's position and legal consumer protection. The novelty of this research lies in the proposal of a fairer ?iw?? (risk and effort compensation)-based margin model that aligns with the maq??id of Sharia, replacing the conventional fixed margin model. The research also recommends reformulating Sharia financial statements to reflect the values ??of the maq??id and making Sharia accounting a substantive oversight tool, rather than a mere formality. In addition, strengthened coordination between banking authorities, the Sharia Supervisory Board, and regulatory institutions is proposed to ensure more effective and sustainable operational oversight and compliance with principles. Keywords: Murabahah Products, Consumer Protection, Implementation of Sharia Principles
subject: Articles
  topic: section
subject: Murabahah Products, Consumer Protection, Implementation of Sharia Principles
  topic: keywords
creator: Rahmawati
creator: Ahmad Ridha Jafar
rights: Copyright (c) 2026 rahma_123 rahmawati sulaiman http://creativecommons.org/licenses/by/4.0
date: 2026-02-01
publication date: 2026-02-01
starting page: 42
ending page: 56
doi: 10.69552/qmcgmm26

PERAN PASAR LINGSIR WENGI DALAM MENGATASI KETERGANTUNGAN MASYARAKAT TERHADAP BANK PLECIT PERSPEKTIF MAQASHID SYARIAH
type: item
description: Limited access to formal capital for Micro, Small, and Medium Enterprises (MSMEs) in rural areas often drives dependence on Bank Plecit (informal usurious lenders) with high-interest rates (riba), which structurally damages community economic welfare. This study focuses on analyzing the role and optimalization of the Lingsir Wengi Market program in Temuguruh Village as a community-based initiative to overcome this debt trap, examined through the perspective of the five fundamental principles of Maqashid Syariah. This research employed a qualitative approach with case study and phenomenology designs, where data was collected through participant observation, in-depth interviews, and documentation involving market managers and MSME actors. The main results indicate that the Lingsir Wengi Market plays a critical role in increasing traders' income stability and serves as an effective economic defense mechanism. The market's optimization fundamentally realizes Hifz al-Mal (protection of wealth) through legitimate transactions and Hifz an-Nasl (protection of progeny) through ensuring a decent livelihood, which is this research's significant contribution. The implication is that this sharia-based MSME market model is a practical solution for rural consumer debt issues, requiring institutional strengthening (e.g., access to micro sharia financing) to ensure sustainability. Keywords : Lingsir Wengi Market, Informal Usurious Lender, Maqashid Syariah.
subject: Articles
  topic: section
subject: Lingsir Wengi Market, Informal Usurious Lender, Maqashid Syariah.
  topic: keywords
creator: Hari Purnomo
creator: Nurul Hidayah
creator: Rahmah Maftuhah Rohman
rights: Copyright (c) 2026 Hari Purnomo http://creativecommons.org/licenses/by/4.0
date: 2026-02-01
publication date: 2026-02-01
starting page: 35
ending page: 41
doi: 10.69552/6bjc0516

PENGARUH CAPITAL ADEQUACY RATIO, NON-PERFORMING FINANCING, DAN FINANCING TO DEPOSIT RATIO TERHADAP VULNERABILITY BANK UMUM SYARIAH DI INDONESIA TAHUN 2020–2024
type: item
description: 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
subject: Articles
  topic: section
subject: Capital Adequacy Ratio, Non-Performing Financing, Financing to Deposit Ratio, Vulnerability, Islamic Banking
  topic: keywords
creator: Rafiustha Adi Kusuma
creator: Muhammad Iqbal
creator: Andika Saputra
rights: Copyright (c) 2025 Rafiustha Adi Kusuma, Muhammad Iqbal, Andika Saputra http://creativecommons.org/licenses/by/4.0
date: 2025-12-11
publication date: 2025-12-11
starting page: 1
ending page: 18
doi: 10.69552/by8mmg86

ANALISIS PENGARUH RASIO KEUANGAN DAN INFLASI TERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH DI INDONESIA PERIODE 2020-2024
type: item
description: 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
subject: Articles
  topic: section
subject: ROA
  topic: keywords
subject: NPF
  topic: keywords
subject: FDR
  topic: keywords
subject: CAR
  topic: keywords
subject: BOPO
  topic: keywords
subject: Inflasi
  topic: keywords
creator: Muslimin Muslimin
rights: Copyright (c) 2025 Muslimin muslimin http://creativecommons.org/licenses/by/4.0
date: 2025-09-04
publication date: 2025-09-04
starting page: 167
ending page: 185
doi: 10.69552/ribhuna.v4i2.3490

MACAM-MACAM AKAD DALAM PENERAPANNYA PADA LEMBAGA KEUANGAN SYARIAH DI INDONESIA
type: item
description: 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 I…
subject: Articles
  topic: section
subject: Macam-Macam Akad
  topic: keywords
subject: Penerapan
  topic: keywords
subject: Lembaga Keuangan Syariah
  topic: keywords
creator: Vera Ayu Oktoviasari
creator: Yuman Firmansyah
creator: Amiruddin Kadir
creator: Syaharuddin Syaharuddin
rights: Copyright (c) 2025 Vera Ayu Oktoviasari, Yuman Firmansyah, Amiruddin Kadir, Syaharuddin Syaharuddin http://creativecommons.org/licenses/by/4.0
date: 2025-08-29
publication date: 2025-08-29
starting page: 154
ending page: 166
doi: 10.69552/ribhuna.v4i2.3460

ANALISIS PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN SAMBAS
type: item
description: 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…
subject: Articles
  topic: section
subject: Analisis
  topic: keywords
subject: Pengelolaan Keuangan Daerah
  topic: keywords
subject: Kabupaten Sambas
  topic: keywords
creator: Yuman Firmansyah
creator: Zainal Amaluddin
creator: Abdul Ghofur
creator: Raharjo Raharjo
rights: Copyright (c) 2025 Yuman Firmansyah, Zainal Amaluddin, Abdul Ghofur, Raharjo Raharjo http://creativecommons.org/licenses/by/4.0
date: 2025-08-15
publication date: 2025-08-15
starting page: 128
ending page: 141
doi: 10.69552/ribhuna.v4i2.3384

INISIATIF MASYARAKAT UNTUK MENGHINDARI BANK HARIAN: MENGGALI PERSEPSI NEGATIF MASYARAKAT
type: item
description: 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.
subject: Articles
  topic: section
subject: Inisiatif Masyarakat, Bank Harian, Persepsi Negatif
  topic: keywords
creator: M. Khanif Ardzani
creator: Fitriyani Jauharotun Nafisah
rights: Copyright (c) 2025 M. Khanif Ardzani http://creativecommons.org/licenses/by/4.0
date: 2025-08-10
publication date: 2025-08-10
starting page: 118
ending page: 127
doi: 10.69552/ribhuna.v4i2.3391

PERAN BMT DALAM MENINGKATKAN KEUANGAN MIKRO SYARIAH DI KALANGAN UMKM
type: item
description: 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
subject: Articles
  topic: section
subject: Keywords : BMT, Sharia Microfinance, MSME
  topic: keywords
creator: Hasriah Hasanuddin
rights: Copyright (c) 2025 Hasriah Hasanuddin Hasriah Hasanuddin http://creativecommons.org/licenses/by/4.0
date: 2025-07-31
publication date: 2025-07-31
starting page: 80
ending page: 92
doi: 10.69552/ribhuna.v4i2.3297

PENGARUH NILAI AKTIVA DAN KEWAJIBAN TERHADAP NILAI AKTIVA BERSIH (NAB) REKSADANA SYARIAH DI INDONESIA PERIODE 2019-2023
type: item
description: 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)
subject: Articles
  topic: section
subject: Kata Kunci: Reksadana Syariah, Nilai Aktiva, Kewajiban, NAB
  topic: keywords
creator: Junita Carolina PA
rights: Copyright (c) 2025 junita carolina pa04 http://creativecommons.org/licenses/by/4.0
date: 2025-07-31
publication date: 2025-07-31
starting page: 93
ending page: 105
doi: 10.69552/ribhuna.v4i2.3291

MANAJEMEN PENGENDALIAN KUALITAS DALAM MENJAGA KONSISTENSI PRODUK KOPI ROBUSTA MENURUT PERSPEKTIF ISLAM PADA HOME INDUSTRY PENGOLAHAN KOPI X-BARUE
type: item
description: 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
subject: Articles
  topic: section
subject: Quality Control, Product Consistency
  topic: keywords
creator: Samsuri Samsuri
creator: Afria Rachmawati
creator: Muhammad Abduh Alkhumaisi
rights: Copyright (c) 2025 afria rachmawati85 http://creativecommons.org/licenses/by/4.0
date: 2025-08-09
publication date: 2025-08-09
starting page: 106
ending page: 117
doi: 10.69552/ribhuna.v4i2.3378

DAMPAK LITERASI KEUANGAN SYARIAH DAN KEPERCAYAAN TERHADAP KEPUTUSAN MENABUNG DI BANK MUAMALAT KCP STABAT
type: item
description: 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
subject: Articles
  topic: section
subject: Islamic Financial Literacy, Trust, Savings Decisions
  topic: keywords
creator: Nurul Nurul
creator: Dinda Syalshabila
creator: Zulham Efendi Nasution
creator: Khairani Khairani
creator: Muhammad Saleh
rights: Copyright (c) 2025 Nurul Nurul, Dinda Syalshabila, Zulham Efendi Nasution, Khairani Khairani, Muhammad Saleh http://creativecommons.org/licenses/by/4.0
date: 2025-08-21
publication date: 2025-08-21
starting page: 142
ending page: 153
doi: 10.69552/ribhuna.v4i2.3457

PENGARUH PENERIMAAN DANA ZISWAF, GWM, DAN BEBAN PROMOSI TERHADAP ROE DAN FIRM SIZE SEBAGAI VARIABEL MODERASI PERIODE 2018.Q1-2023.Q3
type: item
description: 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.
subject: Articles
  topic: section
subject: Dana Ziswaf, Gwm, Beban Promosi, ROE, Firm Size
  topic: keywords
creator: Habibatus Syauqiyah
creator: Eka Wahyu Hestya Budianto
rights: Copyright (c) 2025 habibatus syauqiyah, Eka Wahyu Hestya Budianto
date: 2025-01-23
publication date: 2025-01-23
starting page: 1
ending page: 20
doi: 10.69552/ribhuna.v4i1.2591

ANALISIS SWOT DAN STRATEGI PEMASARAN SYARIAH PADA UD R_DESIGN PRINTING
type: item
description: 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.
subject: Articles
  topic: section
subject: Analisis SWOT, Strategi Pemasaran Syariah, Bisnis Percetakan.
  topic: keywords
creator: Yeni Rokhilawati
creator: Nurul Hidayah
rights: Copyright (c) 2025 yeni rokhilawati
date: 2025-01-23
publication date: 2025-01-23
starting page: 63
ending page: 79
doi: 10.69552/ribhuna.v4i1.2768

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN DAN DAMPAKNYA TERHADAP LOYALITAS PADA PEMBELIAN PRODUK ES TEH INDONESIA
type: item
description: 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.
subject: Articles
  topic: section
subject: store atmosphere, product quality, halal label, customer satisfaction, customer loyalty
  topic: keywords
creator: Asfina Safa Maulida
rights: Copyright (c) 2025 Asfina Safa Maulida
date: 2025-01-23
publication date: 2025-01-23
starting page: 48
ending page: 62
doi: 10.69552/ribhuna.v4i1.2538

PERBANDINGAN PERHITUNGAN PENETAPAN BIAYA JASA SIMPAN PADA PEGADAIAN SYARIAH DENGAN BIAYA SEWA MODAL PADA PEGADAIAN KONVENSIONAL
type: item
description: 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.
subject: Articles
  topic: section
subject: Pegadaian
  topic: keywords
subject: Biaya Jasa Simpan
  topic: keywords
subject: Biaya Sewa Modal
  topic: keywords
creator: Afrila Mu'arrofah
rights: Copyright (c) 2025 Afrila Mu'arrofah
date: 2025-01-23
publication date: 2025-01-23
starting page: 21
ending page: 31
doi: 10.69552/ribhuna.v4i1.2794

PENGARUH PERSEPSI, LOKASI, DAN PENGETAHUAN TERHADAP MINAT MEMBUKA REKENING BANK SYARIAH INDONESIA (BSI) PADA MASYARAKAT KECAMATAN ASTAMBUL
type: item
description: 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
subject: Articles
  topic: section
subject: Persepsi, Lokasi, Pengetahuan, Minat menggunakan BSI
  topic: keywords
creator: Salmiah Salmiah
creator: Yulida Mardini
creator: Husna karimah
rights: Copyright (c) 2025 Salmiah Salmiah, Yulida Mardini, Husna karimah
date: 2025-01-23
publication date: 2025-01-23
starting page: 32
ending page: 47
doi: 10.69552/ribhuna.v4i1.2570

PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN JUMLAH PINJAMAN YANG DISALURKAN TERHADAP PROFITABILITAS PADA PT BANK PANIN DUBAI SYARIAH Tbk PERIODE 2011-2018
type: item
description: 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
subject: Articles
  topic: section
creator: galuh septiana
rights: Copyright (c) 2024 galuh septiana
date: 2024-08-16
publication date: 2024-08-16
starting page: 104
ending page: 114
doi: 10.69552/ribhuna.v2i2.2658

PENGARUH LITERASI KEUANGAN DAN PROMOSI TERHADAP MINAT MENGGUNAKAN E-WALLET PADA SANTRIWATI MA PUTERI AL-AMIN MARTAPURA
type: item
description: 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.
subject: Articles
  topic: section
subject: financial literacy, promotion, interest in using e-wallet
  topic: keywords
creator: Lola Malihah
creator: Namiroh Namiroh
creator: Mukhlis Kaspul Anwar
rights: Copyright (c) 2024 Lola Malihah, Namiroh Namiroh, Mukhlis Kaspul Anwar
date: 2024-07-26
publication date: 2024-07-26
starting page: 96
ending page: 108
doi: 10.69552/ribhuna.v3i2.2495

MENGGAGAS BISNIS SYARIAH MASJID BAWAH TANAH DALAM PERSPEKTIF ISLAM
type: item
description: 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.
subject: Articles
  topic: section
subject: Business in Islam, Business Ethics, Mosque Tourism, Business Development, Sharia.
  topic: keywords
creator: ADISA FARANITA PUTRI
creator: febbiyanti febbiyanti
creator: siti khayis nur
rights: Copyright (c) 2024 ADISA FARANITA PUTRI, febbiyanti febbiyanti, siti khayis nur
date: 2024-07-26
publication date: 2024-07-26
starting page: 109
ending page: 115
doi: 10.69552/ribhuna.v3i2.2484

PENGARUH CAR DAN FDR TERHADAP NPF PADA BANK MUAMALAT PERIODE 2015-2022
type: item
description: 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.
subject: Articles
  topic: section
subject: CAR, NPF, FDR, Bank Muamalat
  topic: keywords
creator: Puteri Nurhafizah Nazwa
creator: Putri Wansendari
creator: Ratna Sari
creator: Rheiza Paramitha Nurzania
rights: Copyright (c) 2024 Puteri Nurhafizah Nazwa, Putri Wansendari, Ratna Sari, Rheiza Paramitha Nurzania
date: 2024-07-26
publication date: 2024-07-26
starting page: 72
ending page: 83
doi: 10.69552/ribhuna.v3i2.2274

PENGARUH NPF GROSS, ROA, ROE, TERHADAP TOTAL ASET PERBANKAN SYARIAH INDONESIA TAHUN 2020-2021
type: item
description: 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.
subject: Articles
  topic: section
subject: NPF, ROA, ROE, Total Sharia Banking Assets in Indonesia
  topic: keywords
subject: NPF, ROA, ROE, Total Asset Perbankan Syariah di Indonesia
  topic: keywords
creator: ilham iklashul amal
creator: Haifa Fitri nur Hafida
creator: Hanun Adzkiya Salsabila
creator: Intan Faradila
rights: Copyright (c) 2024 Ilham Iklashul Amal, Haifa Fitri Nur Hafida, Hanun Adzkiya Salsabila, Intan Faradila
date: 2024-07-26
publication date: 2024-07-26
starting page: 84
ending page: 95
doi: 10.69552/ribhuna.v3i2.2202

PENGARUH NPF DAN FDR TERHADAP PEMBIAYAAN MURABAHAH PADA BUS, UUS, DAN BPRS TAHUN 2021-2022
type: item
description: 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.
subject: Articles
  topic: section
creator: hanif fithrah awaluddin
creator: Ika Puji Astuti
creator: Intan Permata Elois
creator: Khoirun Ni'mah
rights: Copyright (c) 2024 Hanif Fithrah Awaluddin, Ika Puji Astuti, Intan Permata Elois, Khoirun Ni'mah
date: 2024-07-26
publication date: 2024-07-26
starting page: 60
ending page: 71
doi: 10.69552/ribhuna.v3i2.2196

ANALISIS HUBUNGAN CAR DAN ROA PADA BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) TAHUN 2016-2022
type: item
description: 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 dis…
subject: Articles
  topic: section
subject: CAR, ROA, BPRS, VECM
  topic: keywords
creator: Hardhini Kinanti Rahayu
creator: Hendika Anggara Putra
creator: Irma Porwaning Astuti
creator: Khoirul Mahmudah
rights: Copyright (c) 2024 Hardhini Kinanti Rahayu, Hendika Anggara Putra, Irma Porwaning Astuti, Khoirul Mahmudah
date: 2024-01-31
publication date: 2024-01-31
starting page: 1
ending page: 10
doi: 10.69552/ribhuna.v3i1.2194

STANDAR PELAKSANAAN AKAD MUSYARAKAH DAN PERLAKUAN AKUNTANSI MUSYARAKAH BERDASARKAN PSAK 106 PADA PERBANKAN SYARIAH
type: item
description: 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.
subject: Articles
  topic: section
subject: Akuntansi syariah
  topic: keywords
creator: Balya Rifqi Abd.Wahid
creator: Triya Oftafiana
creator: Binti Nur Aisyah
rights: Copyright (c) 2024 balya rifqi
date: 2024-01-31
publication date: 2024-01-31
starting page: 46
ending page: 59
doi: 10.69552/ribhuna.v3i1.2250

THE INFLUENCE OF ROA AND THIRD PARTY FUNDING ON SHARIA COMMERCIAL BANK FINANCING FOR THE 2015-2022 PERIOD
type: item
description: 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.
subject: Articles
  topic: section
subject: Kelompok5
  topic: keywords
creator: Helvi Rahayuningtias
creator: Ilham Ainur Ridho
creator: ina restiani
creator: Kholisotun Naviah
rights: Copyright (c) 2024 Helvi Rahayuningtias, Ilham Ainur Ridho, ina restiani, Kholisotun Naviah
date: 2024-01-31
publication date: 2024-01-31
starting page: 11
ending page: 23
doi: 10.69552/ribhuna.v3i1.2199

PENGARUH FDR DAN BOPO TERHADAP ROA PADA BANK UMUM SYARIAH (BUS) TAHUN 2019-2022
type: item
description: 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…
subject: Articles
  topic: section
subject: FDR, BOPO, ROA, Bank Umum Syariah
  topic: keywords
creator: Hilmi Ismatun Nisa
creator: Isna Imroatul Khusna
creator: Isnaini Khoirunnisa
creator: Johan Dwi Pranata
rights: Copyright (c) 2024 Hilmi Ismatun Nisa, Isna Imroatul Khusna, Isnaini Khoirunnisa, Johan Dwi Pranata
date: 2024-01-31
publication date: 2024-01-31
starting page: 24
ending page: 33
doi: 10.69552/ribhuna.v3i1.2191