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All Journal Jurnal Dinamika Ekonomi dan Bisnis MALIA: Journal of Islamic Banking and Finance Equilibrium: Jurnal Ekonomi Syariah Aktsar: Jurnal Akuntansi Syariah
Habibah, Muzayyidatul
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Religion Economics, Econometrics & Finance Social Sciences

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Determinants of Islamic Banking Customer Decisions: Social Environment, Financial Literacy, and Brand Image Dewi Maharany, Indah; Lestari, Dewi; Hanggono Raras, Mardawaning; Habibah, Muzayyidatul
Jurnal Dinamika Ekonomi dan Bisnis Vol 21, No 2 (2024)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v21i2.6795

Abstract

The micro, small, and medium enterprise (MSME) sector is experiencing tremendous growth and has made significant contributions to overall economic expansion. When managing their funds, MSMEs should take into account the different storage and investment choices at their disposal, including the emerging field of sharia banking, which offers goods and services that adhere to sharia principles. This study seeks to identify the elements that influence the decision of MSME actors to become customers in sharia banking. The independent variables considered are social environmental variables, financial literacy, and brand image, while the dependent variable is the decision of MSME actors. This study employs primary data collection methods and adopts a quantitative research strategy. The research employed a purposive sampling strategy to select a sample size of 100 respondents. The data was analyzed using multiple linear regression analysis, coefficient of determination, F test, and t test in SPSS. The research findings indicate that the social environment, financial literacy, and brand image all have a substantial impact on the decision of MSMEs to become customers in sharia banking
Competition and Stability in Indonesian Sharia Banking Afandi, Johan; Habibah, Muzayyidatul; Fikri, Shofa; Mabruroh, Siti
MALIA: Journal of Islamic Banking and Finance Vol 9, No 1 (2025): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v9i1.32363

Abstract

Discussions about the relationship between competition and stability often lead to two opposing views: competition-fragility and competition-stability, which suggest that competition can either weaken or enhance the stability of the banking system. This study examines the impact of competition and efficiency on the stability of Islamic banks in Indonesia during the period 2021 to 2023, focusing on the use of the Herfindahl-Hirschman Index (HHI) and Boone Index as indicators of competition. Bank stability is measured using the Z-score, which reflects financial strength and the risk of bank insolvency.. This study uses HHI as a measure of market concentration and the Boone Index to assess efficiency in the Islamic banking industry. The analysis results indicate that HHI has a negative effect on the stability of Islamic banks, as measured by the Z-score, supporting the competition-fragility hypothesis. The study concludes that while higher market concentration reduces stability, improved efficiency enhances resilience, suggesting future research should broaden data scope and include external and alternative stability factors.
ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 102 PADA PEMBIAYAAN MURABAHAH DI BMT SE-KABUPATEN PATI Habibah, Muzayyidatul; Nikmah, Alfu
EQUILIBRIUM Vol 4, No 1 (2016): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v4i1.1842

Abstract

This study aimed to analyze the recognition and measurement, presentation and disclosure of murabaha transaction in accordance with SFAS 102 at BMT Pati regency. It was field research with qualitative approach. Methods of data collection were  interviews  and  documentation.  The  results  of  this study indicated that there is BMT recognizing inventories which should not be done because the practice is murabahah not purchase-based murabaha transactions. BMT has been preparing financial statements Balance Sheet, but the value of the loss reserve accounts Murabahah cannot be seen. In profit/ loss reports, costs of murabaha receivables impairment losses cannot be seen because it is not recognized/recorded in the general journal. BMT has revealed matters related to murabaha transactions, including the acquisition cost of murabaha asset; booking appointment in murabaha based on the order as an obligation or not, while the non-commercial financial reports have been prepared for internal purposes of BMT.
Implementasi Maqashid Syariah dalam Merumuskan Tujuan Laporan Keuangan Bank Syariah Habibah, Muzayyidatul
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 2 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i2.8414

Abstract

This research aims to analyze how the implementation of maqashid as-sharia in formulating Islamic bank financial statements’ objectives. The research method used is a descriptive qualitative approach, through field research, by examining published Islamic financial reports and conducting interviews with management. The purpose of preparing Islamic financial reports on Islamic entities following the maqashid as-sharia is to fulfil the objectives in providing useful information to stakeholders comprehensively. The purpose of Islamic financial reports includes three levels, namely primary (dharuriyat), secondary (tahsiniyah), and tertiary (hajiyat). The primary aspect is very useful in providing financial information that all financial institutions' activities come from halal sources. Meanwhile, the second aspect can provide additional information on adherence to sharia principles, as a form of protection for property development through contracts under sharia principles. In the aspect of fulfilling the tertiary level, it shows the urgency in presenting assets owned by sharia entities in a transparent and accountable manner, as an effort to be accountable to humans and Allah SWT., Thus providing benefits to more people. Fulfillment of these three aspects of maqashid sharia is a form of benefit in the management of sharia entities.
Laba Asuransi Jiwa Syariah Ditinjau dari Beban Klaim, Hasil Investasi, Underwriting, dan Inflasi Cahya, Bayu Tri; Habibah, Muzayyidatul; Restuti, Dwi Putri; Hanifah, Umi; Jannah, Ulfiyatul
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.21222

Abstract

The profit-earning activity of an insurance company is important. Moreover, choosing a better variable can accurately assess the quality of the insurance company’s performance as illustrated by its profit. This study aims to empirically prove and interpret the effect of claim expenses, investment returns, underwriting, and inflation on profits. The population is a full Sharia life insurance company registered with the OJK for the 2016-2021 period, which was selected through purposive sampling and obtained from a sample of 30 annual financial reports. This research is quantitative research with a causality approach through hypothesis testing. The analysis was carried out through panel data regression analysis using EViews. The result of this study accepted one of the four hypotheses that investment returns affect sharia life insurance earnings. Conversely, claim expense, underwriting, and inflation do not affect sharia life insurance profits. Profit is a positive signal to influence outsiders’ assessment of the company’s performance. Proper management of funds can optimize sharia life insurance profits.   
Co-Authors Abdus Salam, Abdus Afandi, Johan Bayu Tri Cahya Dewi Lestari Dewi Maharany, Indah Fikri, Shofa Hanggono Raras, Mardawaning Jannah, Ulfiyatul Mabruroh, Siti Nikmah, Alfu Restuti, Dwi Putri Umi Hanifah