Budi Kolistiawan
UIN Sayyid Ali Rahmatullah Tulungagung

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THE IMPACT OF THE FINANCING TO DEPOSIT RATIO AND CURRENT RATIO ON THE PROFITABILITY OF ISLAMIC BANKS: THE MODERATING ROLE OF NON-PERFORMING FINANCING Budi Kolistiawan; Agus Eko Sujianto; Dede Nurohman; Eka Ratna Glis Purnamasari; Hardining Estu Murdinar; Larasati Widoningtyas
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 2 (2026): APRIL
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i2.702

Abstract

This study aims to examine the effect of the Financing to Deposit Ratio (FDR) and Current Ratio (CR) on the profitability of Sharia Commercial Banks in Indonesia, with Non-Performing Financing (NPF) serving as a moderating variable during the 2019–2023 period. The study is motivated by the relatively lower profitability performance of Islamic banking compared tho conventional banking. This research employs a quantitative approach with an associative research design. The study uses secondary data derived from the annual financial reports of six Sharia Commercial Banks registered with the Financial Services Authority (OJK) over a five-year period (2019–2023), resulting in 30 observations. The analysis incorporates lagged financial variables to capture the delayed effect of financial performance indicators on profitability. The results indicate that FDR has a negative but insignificant effect on profitability. In contrast, CR has a significant negative effect on profitability, suggesting that excessively high liquidity may suppress profit performance. NPF shows a negative and significant effect on profitability in the baseline model; however, its effect becomes insignificant in the moderated regression model. Furthermore, NPF weakens the relationship between FDR and profitability, indicating that higher financing risk reduces the effectiveness of financing distribution in generating profits. However, NPF does not moderate the relationship between CR and profitability, meaning that the fourth hypothesis (H4) is not empirically supported. These findings emphasize the importance of maintaining a balance between financing distribution and financing quality, as well as optimizing liquidity management to prevent idle funds. Effective control of NPF is essential for maintaining the stability and financial performance of Islamic banks. This study contributes to the Islamic banking literature by simultaneously examining the moderating role of NPF in the relationship between FDR, CR, and profitability using the most recent data from the 2019–2023 period and incorporating lagged variables to provide a more comprehensive understanding of profitability dynamics in Islamic banking in Indonesia.
THE MOSQUE-BASED MEDIATION CORNER: PROMOTING EMPATHETIC AND INCLUSIVE DIALOGUE FOR SUSTAINABLE COMMUNITY HARMONY Iffatin Nur; Budi Kolistiawan; Reni Dwi Puspitasari; Intan Putri Fadillah
COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/community.v6i2.12010

Abstract

ABSTRACT Conflict is an inevitable part of plural societies and may threaten social harmony when not managed constructively. In Indonesia, the increasing number of cases brought before courts highlights the need for alternative dispute resolution mechanisms that are accessible, participatory, and rooted in local values. This study aims to explore the concept and implementation of a Mosque-Based Mediation Corner as a community peacebuilding model through the utilization of religious institutions. The research employed a qualitative approach using the Asset-Based Community Development (ABCD) framework to identify community assets and social potentials that support peaceful conflict resolution. The research stages included community asset identification, social capital mapping, community participation strengthening, and the implementation of the Mediation Corner at Baitul Hakim Mosque, UIN Sayyid Ali Rahmatullah Tulungagung. The findings reveal that the mosque’s spiritual authority, community trust, and human resource involvement constitute key social capital in establishing an inclusive and non-litigation mediation mechanism. The integration of Islamic values, including shūrā (consultation), ‘adl (justice), and ukhuwwah (brotherhood), promotes empathetic dialogue, prevents conflict escalation, and strengthens community social cohesion. This study concludes that the Mosque-Based Mediation Corner has significant potential as a sustainable community peacebuilding model and may serve as a replicable alternative dispute resolution mechanism in multicultural societies. ABSTRAK Konflik merupakan bagian yang tidak terpisahkan dari kehidupan masyarakat plural, namun berpotensi mengganggu keharmonisan sosial apabila tidak dikelola secara konstruktif. Di Indonesia, meningkatnya jumlah perkara yang diajukan ke pengadilan menunjukkan perlunya alternatif penyelesaian sengketa yang lebih mudah diakses, partisipatif, dan berbasis nilai-nilai lokal. Penelitian ini bertujuan mengeksplorasi konsep dan implementasi Pojok Mediasi Berbasis Masjid sebagai model penciptaan perdamaian komunitas melalui pemanfaatan institusi keagamaan. Penelitian menggunakan pendekatan kualitatif dengan kerangka Asset-Based Community Development (ABCD) untuk mengidentifikasi aset dan potensi sosial yang dimiliki komunitas masjid dalam mendukung penyelesaian konflik secara damai. Tahapan penelitian meliputi identifikasi aset komunitas, pemetaan modal sosial, penguatan partisipasi masyarakat, serta implementasi Pojok Mediasi di Masjid Baitul Hakim UIN Sayyid Ali Rahmatullah Tulungagung. Hasil penelitian menunjukkan bahwa otoritas spiritual masjid, kepercayaan masyarakat, serta keterlibatan sumber daya manusia menjadi modal utama dalam membangun mekanisme mediasi yang inklusif dan non-litigasi. Integrasi nilai-nilai Islam seperti shūrā (musyawarah), ‘adl (keadilan), dan ukhuwwah (persaudaraan) dalam proses mediasi terbukti mendorong dialog empatik, mencegah eskalasi konflik, serta memperkuat kohesi sosial masyarakat. Penelitian ini menyimpulkan bahwa Pojok Mediasi Berbasis Masjid memiliki potensi sebagai model perdamaian komunitas yang berkelanjutan dan dapat direplikasi sebagai alternatif penyelesaian sengketa dalam masyarakat multikultural.