Article Per Year (5 Year)
p-Index From 2021 - 2026
3.654
P-Index
This Author published in this journals
All Journal MUQTASID At-Taqaddum JOIV : International Journal on Informatics Visualization IJBE (Integrated Journal of Business and Economics) Perisai : Islamic Banking and Finance Journal Shirkah: Journal of Economics and Business Ihtifaz: Journal of Islamic Economics, Finance, and Banking Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat International Journal of Islamic Business and Economics (IJIBEC) IJISH (International Journal of Islamic Studies and Humanities) Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Justisia Ekonomika Jurnal Abdimas Madani dan Lestari (JAMALI) JURNAL EKONOMI SYARIAH AL-ARBAH: Journal of Islamic Finance and Banking International Journal of Research in Community Services Mukaddimah: Jurnal Studi Islam Journal of Islamic economy and Community Engagement Journal of Islamic Economic and Business Research Journal of Halal Science and Research Jurnal Ilmiah Mahasiswa Ekonomi Syariah (JIMESHA) IEFBR: Islamic Economics, Finance, and Banking Review Journal of Aswaja and Islamic Economics JPS (Jurnal Perbankan Syariah) International Journal of Islamic Business and Economics (IJIBEC) International Journal of Islamic Finance (IJIF) Pandecta : Jurnal Penelitian Ilmu Hukum (Research Law Journal)
Wahyudi, Rofiul
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
PEMBIAYAAN SYARIAH DAN PROFITABILITAS PADA BANK BPD SYARIAH DI INDONESIA: PENDEKATAN DATA PANEL DENGAN ROBUSTNESS CHECK: SHARIA FINANCING AND PROFITABILITY IN SYARIAH BPD BANKS IN INDONESIA: A PANEL DATA APPROACH WITH ROBUSTNESS CHECK Wahyudi, Rofiul; Ferry Khusnul Mubarok; Sunu Prasetya Adi
JASIE Vol. 4 No. 02 (2025): DESEMBER
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jse.v4i02.14903

Abstract

Penelitian ini bertujuan menganalisis pengaruh pembiayaan mudharabah, musyarakah, murabahah, dan ijarah terhadap profitabilitas BPD Syariah di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif berbasis balanced panel data yang mencakup lima BPD Syariah selama periode 2016–2024. Profitabilitas diukur menggunakan Return on Assets (ROA) dan Return on Equity (ROE), sementara variabel independen terdiri dari pembiayaan mudharabah, musyarakah, murabahah, dan ijarah. Estimasi dilakukan menggunakan pooled ordinary least squares (pooled OLS) dengan robust standard errors (HC3) untuk mengatasi heteroskedastisitas dan potensi pelanggaran asumsi klasik. Analisis deskriptif dan uji diagnostik turut dilakukan untuk memastikan kelayakan model. Hasil penelitian menunjukkan bahwa pembiayaan mudharabah berpengaruh positif terhadap ROA dengan signifikansi marginal pada tingkat 10%, sedangkan musyarakah menunjukkan pengaruh negatif yang juga signifikan pada level 10%. Pembiayaan murabahah dan ijarah tidak memiliki pengaruh signifikan terhadap ROA. Pada model ROE, seluruh jenis pembiayaan syariah tidak menunjukkan pengaruh yang signifikan. Temuan ini mengindikasikan bahwa struktur pembiayaan syariah, khususnya akad mudharabah dan musyarakah, memiliki hubungan yang lebih nyata terhadap profitabilitas aset dibandingkan profitabilitas ekuitas. Hasil penelitian menunjukkan bahwa BPD Syariah perlu memperkuat pengelolaan pembiayaan bagi hasil, terutama mudharabah, karena terbukti lebih berpotensi meningkatkan profitabilitas. Pengawasan pada musyarakah perlu ditingkatkan mengingat kecenderungan pengaruhnya yang negatif, sedangkan strategi margin dan efisiensi pada murabahah dan ijarah perlu dioptimalkan agar lebih mendukung kinerja bank.
Does Islamic Social Reporting Enhance the Profitability of Islamic Banks? Evidence from Selected OIC Countries Dian Fahmy Sidiq; Wahyudi, Rofiul; Mufti Alam Adha
International Journal of Islamic Finance Vol. 3 No. 2 (2025): November 2025
Publisher : Department of Islamic Financial Management, Faculty of Economics and Islamic Business, Sunan Kalijaga State Islamic University, Yogyakarta, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ijif.v3i2.2797

Abstract

Background: Awareness of social responsibility within Islamic banking has grown rapidly in recent years, driven by increasing expectations for Islamic financial institutions to fulfill not only financial but also social and environmental obligations. This evolution reflects the growing importance of legitimacy and trust among stakeholders. Countries with a majority Muslim population, such as Indonesia, Malaysia, and the Gulf states, are expected to lead in implementing Islamic-based social responsibility practices and transparent reporting through Islamic Social Reporting (ISR) Objectives: This research aims to examine the impact of Islamic Social Reporting (ISR) disclosure on the profitability of Islamic banks in selected Organization of Islamic Cooperation (OIC) member countries. Novelty: The novelty of the study lies in its cross-country comparative analysis of ISR practices among Islamic banks within OIC member nations. While prior studies have explored the relationship between ISR and financial performance, limited research has examined how cultural, regulatory, and institutional contexts across Islamic economies shape this relationship. This study contributes to the literature by providing empirical evidence on how ISR may entail short-term trade-offs with profitability but serve as a foundation for long-term sustainability and ethical accountability. Research Methodology / Design: A quantitative research approach was employed using secondary data derived from the financial statements and sustainability reports of Islamic banks from 2021 to 2024. Data analysis involved classical assumption testing, simple linear regression to test the relationship between ISR and profitability (ROA, ROE), and one-way ANOVA to identify cross-country differences. Statistical analysis was performed using SPSS software. Findings: The findings reveal that ISR disclosure has a significant negative influence on Islamic banks’ profitability as measured by both ROA and ROE. Additionally, ISR disclosure levels vary significantly across countries, with Indonesia demonstrating higher levels compared to Malaysia and the Gulf states. These results indicate that while ISR strengthens ethical accountability and transparency, its financial benefits are not immediate but may accumulate over time. Implication: The study implies that Islamic banks must strategically balance their social and financial objectives. Theoretically, the findings support the legitimacy theory and stakeholder theory by emphasizing that socially responsible behavior enhances institutional credibility. Practically, policymakers and banking regulators should encourage standardized ISR frameworks to ensure that social responsibility reporting contributes not only to ethical governance but also to sustainable financial performance in the long term.
Analysis of Abnormal Returns Before and After the Announcement of the Merger of State-Owned Sharia Banks Putri, Indah Amalia; Mubarok, Ferry Khusnul Mubarok; Wahyudi, Rofiul
AL-ARBAH: Journal of Islamic Finance and Banking Vol. 3 No. 2 (2021)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2021.3.2.10097

Abstract

AbstractPurpose - This study aims to examine the capital market's reaction to the merger of BUMN Syariah Banks, which is seen as abnormal returns at PT Bank BRI Syariah Tbk.Method - The data for this study were taken ten days before and ten days after announcing the BUMN Sharia Bank merger. The data was processed by paired sample t-test using SPSS.Result - Based on the analysis and discussion results, it shows that there is no market reaction to the announcement of the signing of the BUMN Islamic bank merger on BRIS shares as seen from the abnormal returns before and after the signing of the merger, which there is no significant difference.Implication - This can happen because the world is currently facing the COVID-19 pandemic, which causes market uncertainty. In addition, abnormal returns are not the only indicator to measure the wealth created by an event. Another factor that causes no significant difference in abnormal returns is that the data used in the event window research is daily and short enough to have no visible reaction. Furthermore, the issue of a merger has also been circulating before the announcement of the signingOriginality- This article examines abnormal returns before and after the announcement of the merger of State-Owned Sharia Banks 
Co-Authors - Suprihatin, - Abd Razak, Shamsul Bahri Akhmad Arif Rifan Alfiani, Yudha Ali, Maimunah Binti Amrullah Ani Apriani, Ani Annisa Fithria Aulia Arifatu Diniyya Aulia, Mahdiah Beni Suhendra Winarso Catur Bashori, Dhofir Damery, Radita Arthamevia Danupranata, Gita Dian Fahmy Sidiq Diniyya, Aulia Arifatu Dwi Santosa Pambudi Erlin Nur Khasanah Faiza Husnayeni Nahar Intan Dita Angelina Irsalinda, Nursyiva Iwan Tri Riyadi Yanto, Iwan Tri Riyadi Julia Noermawati Eka Satyarini Kholid Haryono Laurin Azwita Lu'liyatul Mutmainah Maulida, Sri Maulidia, Farah Esti Meshayu Anesca Cerrolya Millania, Annisa Misbahul Munir Mubarok, Ferry Khusnul Mufti Alam Adha Muhamad Nafik Hadi Ryandono, Muhamad Nafik Mutmainah, Lu’liyatul Nurani, Oril Presti Nurhardiansyah, Achmad Pantas, Pribawa E Pribawa E Pantas puspitasari, Arum Putri, Indah Amalia Putri, Shah Amelia Manggala Rachma Fadila Rahman El Junusi Rahmat Hidayat Rakhmawati Riduwan Riduwan Riduwan, Riduwan Rifan, Akhmad Arif Robbyah, Aizzah Sifaur Romadhani, Eka Laily Safitri, Junaidi Salsabila Indrastuti Saputra, Jumadil Sartini Satyarini, Julia Noermawati Eka Sholichul Rizky Agniatama Siti Fitria Wulandari Siti Mujibatun Sri Maulida Sugiyarto Sugiyarto Sunu Prasetya Adi Suwartiningsih, Nurul Syaugi Syaugi Tusyani, Mia Rizka WaiShiang, Cheah Wardiwiyono, Sartini