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Guntur Kusuma Wardana
Departement Of Islamic Banking, Faculty Of Economics, Universitas Islam Negeri Maulana Malik Ibrahim Malang

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Penentu Profitabilitas Bank Syariah di Dunia: Likuiditas, Risiko Pembiayaan, dan Teknologi: Likuiditas, Risiko Pembiayaan, dan Teknologi Violinda Syahgaria Firdaus; Guntur Kusuma Wardana
Shafin: Sharia Finance and Accounting Journal Vol. 6 No. 1 (2026)
Publisher : Universitas Islam Negeri (UIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v6i1.24304

Abstract

The development of Islamic banking worldwide has not been accompanied by evenly distributed profitability levels among banks across different regions. This condition indicates that internal factors within Islamic banks contribute to the differences in financial performance. This study examines profitability dynamics in Islamic banking by focusing on liquidity conditions, financing risk, and technological factors. The analysis draws on bank-level observations from 34 Islamic banks selected from 52 institutions affiliated with the Islamic Financial Services Board over the 2020–2024 period, forming a balanced panel dataset. Empirical panel data analysis indicates that liquidity indicators, including the FDR, Quick Ratio, and Cash Ratio, are closely associated with profitability. Financing risk also emerges as a significant factor, whereas technological factors do not show a statistically meaningful effect on profitability during the observed period. Considering all the findings as a whole, effective risk control procedures and appropriate liquidity strategies have a significant impact on the ability of Islamic banks to achieve long-term profitability globally.
PERAN REMOTE WORK TERHADAP EFEKTIVITAS KINERJA PERUSAHAAN DI PT XYZ Noer Aisyah Barlian; Rina Rusdiana; Taryono Hanjoyo; Ravi Haryo; Guntur Kusuma Wardana
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5658

Abstract

Sejak Pandemi Covid-19 melanda, PT. XYZ menerapkan sistem kerja jarak jauh yaitu remote work yang berlaku pada 70% karyawan di PT. XYZ. Hal ini merupakan Langkah dari PT. XYZ sebagai perusahaan retail material bangunan untuk menangkap strategi bertahan dalam bisnis di saat Covid-19 dengan cara mengurangi biaya operasional karyawan. Tujuan penelitian ini untuk menganalisis pengaruh sistem remote work terhadap efektivitas kinerja perusahaan di PT. XYZ pasca pandemi covid-19. Penelitian dilakukan pada 40 karaywan PT XYZ yang masih menggunakan sistem kerja remote work. Penelitian non parametrik ini menggunakan analisis uji spearmen dengan hasil bahwa remote work berpengaruh terhadap efektivitas kinerja di PT. XYZ pandemi pasca Covid-19.
Determination of Firm Value with Dividend Policy as Moderation Variable: Evidence Islamic Banking in the World Indah Nur Hikmatus Shoumi; Guntur Kusuma Wardana
Maliki Islamic Economics Journal Vol 4, No 1 (2024): Maliki Islamic Economics Journal
Publisher : Faculty of Economics UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/miec.v4i1.26956

Abstract

Islamic banking is a company sector that dominates the global Islamic economic industry. To hold it, Islamic banking has to do a lot. One of which is to grow the value of the company. This research aims to identify factors that have an effect on company value in Islamic banking companies in the world. The company value factors studied are profitability (ROE), leverage (DER), company size, and dividend policy (DPR) as moderating variables. To determine the sample, researchers used purposive sampling by selecting 20 Islamic banks registered with the Islamic Financial Service Board (IFSB). Descriptive statistical analysis and moderated regression analysis are used as analysis methods. The results of this research show that profitability and company size have a significant effect on the value of Islamic banking companies. Leverage does not have a significant effect on the price of Islamic banking agencies. Dividend policy as a moderating variable does now not show significant results so it cannot moderate the connection between profitability, leverage and company size on the value of Islamic banking firms. Simultaneously, the variables profitability, leverage, firm size and dividend policy significantly impact the value of Islamic banking companies.
IMPLEMENTASI PENGELOLAAN DANA WAKAF UANG DI BAITUL MAAL WAT TAMWIL (BMT) MANDIRI SEJAHTERA Ahmad Habibur Rohman; Guntur Kusuma Wardana
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 2 No. 1 (2021): Filantropi: Jurnal Manajemen Zakat dan Wakaf
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.626 KB) | DOI: 10.22515/finalmazawa.v2i1.3300

Abstract

The purpose of this research is knowing of the management cash wakaf at BMT Mandiri Sejahtera. The method used is a qualitative method with a descriptive approach. This research was conducted at BMT Mandiri Sejahtera, Karangcangkring Dukun Gresik . BMT Mandiri Sejahtera is a non-bank Islamic financial institution in the form a cooperative that combines two financial, namely Baitul Maal and the Baitul Tamwil. The results of the study indicate that the management of cash waqf is managed based on benefit and is in accordance with the value of benefits by waqf assets. The management of cash waqf that is implemented at BMT Mandiri Sejahtera Karangcangkring Gresik is one of which is manifested of BMT customer who have the awareness of waqf. Other then that at BMT Mandiri Sejahtera Karangcangkring Gresik by providing capital loans to customers of BMT Mandiri Sejahtera which results are divided 60% to be distributed the name of cash waqf, where the remaining 40% is put back in the waqf funds for inflation adjustment. Tujuan dari penelitian ini adalah untuk mengetahui pengelolaan wakaf tunai di BMT Mandiri Sejahtera. Metode yang digunakan adalah metode kualitatif dengan pendekatan deskriptif. Penelitian ini dilakukan di BMT Mandiri Sejahtera, Karangcangkring Dukun Gresik. BMT Mandiri Sejahtera adalah lembaga keuangan syariah non bank berbentuk koperasi yang menggabungkan dua keuangan, yaitu Baitul Maal dan Baitul Tamwil. Hasil penelitian menunjukkan bahwa pengelolaan wakaf tunai dikelola berdasarkan manfaat dan sesuai dengan nilai manfaat aset wakaf. Pengelolaan wakaf tunai yang dilaksanakan di BMT Mandiri Sejahtera Karangcangkring Gresik salah satunya adalah wujud nasabah BMT yang memiliki kesadaran wakaf. Selain itu di BMT Mandiri Sejahtera Karangcangkring Gresik dengan memberikan pinjaman modal kepada nasabah BMT Mandiri Sejahtera yang hasilnya dibagi 60% untuk dibagikan atas nama wakaf tunai, dimana 40% sisanya dimasukkan kembali ke dana wakaf untuk penyesuaian inflasi.  
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MASYARAKAT REJOSO DALAM MEMBAYAR ZAKAT DI BADAN AMIL ZAKAT NASIONAL Wanda Rizkia Nur Aisyah; Guntur Kusuma Wardana
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 3 No. 1 (2022): Filantropi: Jurnal Manajemen Zakat dan Wakaf
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v3i1.5374

Abstract

The purpose of this study was to determine the effect of attitudes, subjective norms, and behavioral control on the Rejoso people interest in paying zakat at the National Zakat Agency. The method used is descriptive quantitative. This research was conducted at the National Zakat Agency of Nganjuk Regency. This study used a purposive sampling technique with 100 respondents. The analytical method used is multiple linear regression analysis. The results of this study indicate that attitudes, subjective norms, behavioral control and religiosity have a significant effect on the interest in paying zakat. It can be concluded that partially and simultaneously the variables of attitude, subjective norms, behavior control and religiosity have a significant effect on the Rejoso people's interest in paying zakat at the National Zakat Agency. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh sikap, norma subyektif, kontrol perilaku, dan religiusitas terhadap minat masyarakat Rejoso dalam membayar zakat di Badan Amil Zakat Nasional. Adapun metode yang digunakan adalah deskriptif kuantitatif. Penelitian ini dilakukan di Badan Amil Zakat Nasional Kabupaten Nganjuk. Penelitian ini menggunakan teknik pengambilan sampel purposive sampling dengan 100 responden. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan sikap, norma subyektif, kontrol perilaku dan religiusitas berpengaruh signifikan terhadap minat membayar zakat. Dapat disimpulkan bahwa secara parsial dan simultan variabel sikap, norma subyektif, kontrol perilaku dan religiusitas berpengaruh signifikan terhadap minat masyarakat Rejoso dalam membayar zakat di Badan Amil Zakat Nasional.
STABILITAS BANK SYARIAH DI ASIA: RISIKO PERMODALAN, RISIKO PEMBIAYAAN, LIKUIDITAS, INFLASI, DAN NILAI TUKAR Muhammad Kifah Abdan Syakuro; Guntur Kusuma Wardana
Journal of Sharia Economics Vol. 7 No. 2 (2026): Islamic Economics
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v7i2.10016

Abstract

This study aims to analyze the influence of capital risk, financing risk, liquidity, inflation, and exchange rate risk on the stability of Islamic banks in Asia. This research is motivated by the persistent inconsistency of previous research results regarding the determinants of Islamic banking stability, both from the perspective of internal factors and macroeconomic factors. The research method uses a quantitative approach with an explanatory design, analyzed using panel data regression with the help of EViews 12 software. The results show that capital risk (CAR), financing risk (NPF), liquidity (FDR), and exchange rate significantly influence the stability of Islamic banks in Asia, while inflation does not significantly influence Islamic banks in Asia. Simultaneously, all independent variables significantly influence the stability of Islamic banks in Asia. These findings indicate that internal bank factors play a dominant role in maintaining the stability of Islamic banks in Asia. This study contributes to strengthening the literature on Islamic bank stability by integrating internal risk factors and macroeconomic variables in a cross-country model, and provides practical implications for Islamic bank regulators and management in strengthening the resilience of the Islamic financial system in a sustainable manner.