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All Journal Jurnal Inovasi Teknologi Pendidikan JSW (Jurnal Sosiologi Walisongo) Jurnal Mirai Management Jurnal Ilmiah Peuradeun DWIJA CENDEKIA: Jurnal Riset Pedagogik Wahana Islamika: Jurnal Studi Keislaman SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Distribusi Shirkah: Journal of Economics and Business Ihtifaz: Journal of Islamic Economics, Finance, and Banking Logista: Jurnal Ilmiah Pengabdian Kepada Masyarakat YUME : Journal of Management Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat International Journal of Islamic Business and Economics (IJIBEC) ECOPLAN : JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES Jurnal Pemberdayaan Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Shar-E: Jurnal Kajian Ekonomi Hukum Syariah Neraca Jurnal Ilmu Ekonomi dan Bisnis Islam Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Journal of Sharia Economics ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING PROFICIO: Jurnal Pengabdian Masyarakat Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Khidmatan Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) As-Sidanah : Jurnal Pengabdian Masyarakat Share: Jurnal Ekonomi dan Keuangan Islam Cakrawala: Jurnal Studi Islam Journal of Trends Economics and Accounting Research Balanca : Jurnal Ekonomi dan Bisnis Islam Nusantara Islamic Economic Journal Jurnal Cakrawala Pendas Jurnal Bisnis dan Kewirausahaan CONSEN: Indonesian Journal of Community Services and Engagement Mutanaqishah: Journal of Islamic Banking Jurnal Pepadu International Journal of Management and Business Economics Innovative: Journal Of Social Science Research Kartika: Jurnal Studi Keislaman AL-SULTHANIYAH Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Wahana Islamika: Jurnal Studi Keislaman Majapahit Journal of Islamic Finance dan Management Sharia Economic and Management Business Journal (SEMBJ) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Al-Ahkam: Jurnal Ilmu Syari'ah dan Hukum JPS (Jurnal Perbankan Syariah) Jurnal Ekonomi, Manajemen, Akuntansi Bale Pengabdian: Journal Of Community Service (BPJCS) Khidmatan Wahana Islamika; Jurnal Studi Keislaman ZISWAF: Jurnal Zakat dan Wakaf Jurnal Administrasi dan Kesekretarisan
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PROFITABILITAS DAN MAQASID SYARIAH: PENGARUH MURABAHAH DAN MUSYARAKAH DENGAN NPF SEBAGAI VARIABEL KONTROL Nur Kholidah Kholidah; Muhammad Arifiyanto; Purwanto Purwanto; Ade Fidiawati
Neraca Vol. 22 No. 1 (2026): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v22i1.2480

Abstract

Penelitian ini bertujuan menganalisis pengaruh pendapatan murabahah dan pendapatan musyarakah terhadap profitabilitas Bank Umum Syariah (BUS) di Indonesia dengan Non Performing Financing (NPF) sebagai variabel kontrol dalam perspektif maqasid syariah. Profitabilitas diukur menggunakan Return on Assets (ROA). Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan Bank Umum Syariah di Indonesia. Analisis data dilakukan menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa pendapatan murabahah berpengaruh positif dan signifikan terhadap profitabilitas, sedangkan pendapatan musyarakah berpengaruh negatif dan signifikan terhadap profitabilitas. NPF sebagai variabel kontrol terbukti berpengaruh negatif dan signifikan terhadap profitabilitas. Secara simultan, pendapatan murabahah, pendapatan musyarakah, dan NPF berpengaruh signifikan terhadap profitabilitas Bank Umum Syariah. Nilai Adjusted R-Squared sebesar 56,45% menunjukkan bahwa variasi profitabilitas dapat dijelaskan oleh ketiga variabel tersebut, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian. Dalam perspektif maqasid syariah, pendapatan murabahah mendukung prinsip hifdz al-mal melalui pengelolaan dana yang produktif, sementara musyarakah lebih mencerminkan prinsip keadilan dan kemitraan meskipun belum memberikan kontribusi optimal terhadap profitabilitas. Temuan penelitian mengindikasikan adanya tantangan dalam menyeimbangkan orientasi profitabilitas dengan pencapaian tujuan maqasid syariah. Oleh karena itu, penguatan manajemen risiko, peningkatan kualitas pembiayaan berbasis bagi hasil, dan pengendalian NPF perlu dioptimalkan untuk mewujudkan profitabilitas yang sejalan dengan kemaslahatan dan tujuan syariah.   REFERENSI Abu Zahrah, M. (1958). Ushul al-fiqh. Dar al-Fikr al-Arabi. Accounting and Auditing Organization for Islamic Financial Institutions. (2025). Sharia standards. AAOIFI. Aiman, A., & Sutrisno, B. (2020). Pengaruh non-performing financing pembiayaan murabahah, mudharabah, dan musyarakah terhadap profitabilitas bank umum syariah di Indonesia. Jurnal Manajemen Bisnis dan Keuangan, 1(1), 19–36. Andriyani, M. (2021). Pengaruh murabahah, CAR, dan DPK terhadap maqasid syariah dengan NPF sebagai moderating. Jurnal Ekobis: Ekonomi Bisnis & Manajemen, 11(2), 234–248. Antonio, M. S. (2001). Bank syariah: Dari teori ke praktik. Gema Insani Press. Bank Indonesia. (2024). Laporan perekonomian Indonesia 2024. Bank Indonesia. Gujarati, D. N., & Porter, D. C. (2009). Basic econometrics (5th ed.). McGraw-Hill. Islamic Financial Services Board. (2024). Islamic financial services industry stability report 2024. IFSB. Islamic Financial Services Board. (2025). Islamic financial services industry stability report 2025. IFSB. Ismail. (2018). Perbankan syariah. Kencana. Kasmir. (2019). Analisis laporan keuangan. Rajawali Pers. Komite Nasional Ekonomi dan Keuangan Syariah. (2025). Indonesia Islamic economy report 2025. KNEKS. Mishkin, F. S. (2019). The economics of money, banking and financial markets (13th ed.). Pearson Education. Nuriyah, N. L. S., & Setyaningsih, N. D. (2024). Pembiayaan murabahah, musyarakah, qardh dan NPF terhadap profitabilitas bank umum syariah tahun 2018–2022. Jurnal E-Bis, 8(1), 193–206. Otoritas Jasa Keuangan. (2023–2025). Statistik perbankan syariah. Otoritas Jasa Keuangan. Rose, P. S., & Hudgins, S. C. (2013). Bank management and financial services (9th ed.). McGraw-Hill. Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach (7th ed.). Wiley. Sugiyono. (2022). Metode penelitian kuantitatif. Alfabeta. World Bank. (2024). Global economic prospects. World Bank.
Efektivitas metode pembelajaran Sorogan Kitab Jurumiyah di Pondok Pesantren Putri Al Ma’rufiyah Tempuran Niken Febrian; Purwanto Purwanto; Laili Syarifah; Nailatul Muna
DWIJA CENDEKIA: Jurnal Riset Pedagogik Vol 8, No 1 (2024): April 2024
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jdc.v8i1.84564

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas metode sorogan dalam meningkatkan pemahaman santri terhadap kitab Jurumiyah (buku tata bahasa Arab) di Pondok Pesantren Putri Al Ma'rufiyah Tempuran. Penelitian ini menggunakan metode deskriptif kuantitatif dengan sampel 11 santriwati dari angkatan 2023/2024 untuk mengetahui efektivitas metode sorogan. Analisis kinerja mereka dalam tes dan tugas pemahaman menunjukkan bahwa metode ini efektif dalam meningkatkan pemahaman mereka tentang Jurumiyah. Efektivitas metode sorogan dipengaruhi oleh faktor pendukung dan penghambat. Faktor pendukungnya antara lain penjelasan yang jelas dari guru yang penuh perhatian. Namun, kelemahan dari metode ini adalah potensi monoton yang dapat menyebabkan kebosanan siswa. The effectiveness of the Sorogan Kitab Jurumiyah learning method at Pondok Pesantren Putri Al Ma'rufiyah Tempuran Abstract: This research aims to analyze the effectiveness of the Sorogan method in improving students' understanding of the Jurumiyah (an Arabic grammar book) at Al Ma'rufiyah Tempuran Girls' Islamic Boarding School. This research, employing a quantitative descriptive method with a sample of 11 female students from the Class of 2023/2024, investigates the effectiveness of the Sorogan method. The analysis of their performance in tests and comprehension tasks suggests that the method is effective in improving their understanding of the Jurumiyah. The effectiveness of the sorogan method is influenced by both supporting and inhibiting factors. Supportive factors include clear explanations from attentive teachers. However, the method's potential downside is its potential for monotony, which can lead to student boredom.
The Nexus Between Islamic Bank Financing for MSMEs, Financing Quality, and Regional Unemployment: Evidence from Indonesian Provinces Mutia Pamikatsih; Purwanto
Sharia Economic and Management Business Journal (SEMBJ) Vol. 7 No. 1 (2026): Sharia Economic and Management Business
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/sembj.v7i1.2313

Abstract

Background: As the stability of the labor market becomes a central pillar of regional economic resilience, the role of Islamic financial intermediation faces critical scrutiny. While Islamic banking aims to foster social welfare, the transmission gap between financing expansion and actual employment absorption remains a challenge. This study investigates the nexus between Islamic MSME financing, financing quality, and regional unemployment across 33 Indonesian provinces, evaluating whether the quality of intermediation (risk) or its quantity (volume) serves as the primary determinant for labor market outcomes. Method: Utilizing a balanced panel data set of 198 observations from 2020 to 2025, this research employs a quantitative approach. The analytical framework utilizes the Fixed Effect Model (FEM) with Robust Standard Errors (Huber-White sandwich estimators) to address heteroskedasticity and first-order autocorrelation. The model was validated through the Chow, Hausman, Modified Wald, and Wooldridge tests to ensure the robustness of the empirical findings. Results: The empirical results reveal that Non-Performing Financing (NPF) exerts a significant positive impact on the unemployment rate (p < 0.05), confirming that elevated credit risk triggers business failures and subsequent job losses. Conversely, MSME financing volume and liquidity ratios (FDR) exhibit no significant direct effect on unemployment reduction. Notably, economic growth (GRDP) remains the primary negative predictor of unemployment, reaffirming the validity of Okun’s Law in the regional context. Conclusion: This study concludes that the quality of Islamic banking intermediation is more critical than its quantity in addressing socio-economic challenges. Strengthening risk management and financing quality is essential to prevent a credit crunch that hinders labor absorption. Policy interventions should shift from purely growth-oriented strategies to risk-managed growth, ensuring that financing is directed toward labor-intensive sectors accompanied by robust business mentorship to safeguard regional employment stability.
Memperkuat Legalitas Usaha Kecil: Pendampingan Pembuatan Nomor Induk Berusaha Melalui Sistem Online Single Submission Qonita Khaulah; Purwanto Purwanto
Bale Pengabdian: Journal Of Community Service (BPJCS) Vol. 1 No. 2 (2025): Bale Pengabdian: Journal Of Community Service (BPJCS)
Publisher : At Taawun Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65798/bpjcs.v1i2.19

Abstract

This community engagement activity aims to Strengthen Small Business Legality by providing assistance in obtaining the Business Identification Number (NIB) through the Online Single Submission (OSS) system. The core problem addressed is the significant implementation gap between the national digital licensing policy and the ground reality: low digital literacy and a minimal perception of business legality among Small Business actors in rural areas like Dusun Marongan, Sukomakmur Village. Operating without official licenses, these businesses are constrained from accessing government empowerment programs and formal capital. The method employed was Asset-Based Community Development (ABCD), strategically chosen to overcome the human factor challenges by focusing on activating the partners' intrinsic assets, particularly their strong aspiration for growth (dream). The core intervention was implemented intensively through hands-on, one-on-one technical assistance during the Destiny stage, serving as an effective novelty. The results successfully achieved were twofold: (1) the successful issuance of NIBs for the assisted Small Business partners, granting them formal legal legitimacy; and (2) increased digital confidence and technical skills among partners to utilize the OSS system independently. The conclusion is that the community-based assistance model (ABCD) offers a practical and crucial solution to overcome the digital implementation gap, directly fostering legal and sustainable small businesses.
Co-Authors A'yuni, Diah Syifaul Abdul Ghofur Abdul Ghofur Abdul Rochman Abdul Rosyid Achmad Burhani Fahrul Fuadi Achmad Labib Achmad Labib Achmad Labib Achmad Nur Alfianto Achmad Nur Alfianto Ade Fidiawati Ade Wahyudin, Ade Adi Fahrudin Affida, Maulina AFIFAH, UMI Ahmad Bayu Ahmad Bayu Ahmad Efendi Efendi Ahmad Fuad Hasyim Ahmad Mustofa Ahmad Rofiq, Ahmad Akhmad Rifa’i, Fuad Yanuar Al Ayubi, Muhammad Haris Alfianto, Achmad Nur Ali Ibrahim Dasuki Anam, Rizqy Khairul Angkoso, Sutanto Prasetyo Anisatul Azizah, Anisatul Ansori, Miswan Aqni, Bima Vitrana Arifa Pratami Arifa Pratami Arum Maesaroh Putri Assodiqoh, Nur Ma'rifah Ayyusuf, Imanul Achmad Al Amir Budiyarsih Caniago, Siti Aminah Dahlia Dahlia Dakusta Puspitasari, Dakusta Dasuki, Ali Ibrahim Datu Mussolini Sinsuat Lidasan Dhea Yustiana Safitri Djamil, Abdul Erwin Dwi Nano Euis Naely Minatika Fachrizi, Ach Resa Fadilla, Nurlita Dewi Fadli, M. Robit Nailal Fatkhul Ngali Fauziah, Nur Dinah Fikri, Zaki Fitriyani, Yeny Fuad Yanuar Ahmad Rifa'i Fuad Yanuar AR Haifah Nabilatul Azizah Halipah Halipah Hartanti, Isnaeni Hasyim HS, Ahmad Fuad Heni Pujiastuti Hidayat, Yahya Nur Ibnu Firmansyah, Ibnu In'amuzzahidin, Muh Indahsari, Sutriyana Johan Arifin Kholidah, Nur Kristiadi, David Kurniawati, Vira Kusrianti, Rinda Labib, Achmad Laili Syarifah Lia Nur Cahyani Lidasan, Datu Mussolini Sinsuat M Pudail M. Pudail Makmun, Muhammad Adib Makrifatul Ulum Malikhatul Khayati Mar’atus Sholikhah Maryono - Maryono . Maryono Maryono Maryono Maryono Milna Wafirah Milna Wafirah Mita Indriani Muchammad Muchammad Muhamad Makhfud Fakhrudin Muhamad Sholikhun Muhammad Afif Ma’ruf Muhammad Alif Muzakki Muhammad Amin Muhammad Amin Muhammad Arifiyanto Muhammad Rifki Muhammad Sulthon Muhammad Sulthon Mukhamat Nasikin Musarofah, Unun Mutia Pamikatsih Nailatul Muna Najiyah, Nabila Lailatun Nala Khilmi Nawal Nur Arafah Nur Alfianto, Achmad Nur Kholidah Kholidah Nur Latifah Pambudi, Fajar Pandu Dwi Handika Pramudiyanti, Dian Ayu Pratiwi, Aprilia Pudail Pudail, M. Pudail, M. Putri Putri, Sherlly Oktavia Dwi Qonita Khaulah Qurotul Aini Qurrata A’yun, Azkiya Ramadani, M. Kevin Rifa'i, Fuad Yanuar Akhmad Rifai, Fuad Yanuar Akhmad Rifa’i, Fuad Yanuar Akhmad Rizki Yati, Heliana Robbi, Imam Arsya Shofa Rochison, Muhammad Rokhmadi Rokhmadi Rosowulan, Titis Rozi, Feni Fitriani Putri S Siswanto Samaniyah, Safngatul Ngasris Sam’ani, Sam’ani Saputra, Ahmad Ghulami Adyan Danar Sausan Salsabila Setianingsih, Purwati Setiyo, Eko Shodiq Abdullah Sholikhun, Muhammad Siswanto Siswanto Siti Khoiriyah Sulis Rokhmawanto Tajun Yuhsinun Titis Rosowulan Tituk Utari Tri Mulyani Tri Nur Fadilah Ulin Ni’matul Mustaniroh Ustadz, Damar Irsyad Wahab Wahab Wasiti Wasiti, Wasiti Widiyawati, Ema Nurkholisa Wijaya, Roma Wisnu Azhari Yeny Fitriyani Yeny Fitriyani Yulia, Mukhafatul Sifa