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The Effect of Green Banking Disclosure on the Financial Performance of Regional-Owned Islamic Banks Ernawati, Siti; Utami, Cahyaning Budi
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15089

This study aims to determine the impact of green banking disclosure on the financial performance of regional-owned Islamic commercial banks in Indonesia. This research employs a quantitative approach and uses secondary data sourced from the sustainability report of the banks starting from 2020 until 2023. The study focuses on four Islamic banks owned by local governments: Aceh Syariah Bank, BJB Syariah Bank, NTB Syariah Bank, and BRK Syariah Bank. The analysis technique used include descriptive analysis and panel data regression analysis. The results showed that GBDI has no significant effect on ROA and ROE. This outcome may be attributed to the fact that many banks are not prioritizing the disclosure of green banking information, especially in countries where regulations on green banking practices are weak. However, adequate disclosure of green banking can improve transparency, accountability and efficiency of banks, potentially leading to a positive impact on their financial performance. Some limitations of this study need to be considered, specifically the research only focuses on regional-owned Islamic commercial banks in Indonesia. Future research could expand the sample to include Islamic commercial banks owned by the central government as well as private Islamic banks to provide more comprehensive insights.

The Effect of Green Banking Disclosure on the Financial Performance of Regional-Owned Islamic Banks Ernawati, Siti; Utami, Cahyaning Budi
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15089

This study aims to determine the impact of green banking disclosure on the financial performance of regional-owned Islamic commercial banks in Indonesia. This research employs a quantitative approach and uses secondary data sourced from the sustainability report of the banks starting from 2020 until 2023. The study focuses on four Islamic banks owned by local governments: Aceh Syariah Bank, BJB Syariah Bank, NTB Syariah Bank, and BRK Syariah Bank. The analysis technique used include descriptive analysis and panel data regression analysis. The results showed that GBDI has no significant effect on ROA and ROE. This outcome may be attributed to the fact that many banks are not prioritizing the disclosure of green banking information, especially in countries where regulations on green banking practices are weak. However, adequate disclosure of green banking can improve transparency, accountability and efficiency of banks, potentially leading to a positive impact on their financial performance. Some limitations of this study need to be considered, specifically the research only focuses on regional-owned Islamic commercial banks in Indonesia. Future research could expand the sample to include Islamic commercial banks owned by the central government as well as private Islamic banks to provide more comprehensive insights.

Analisis Peran Pegadaian Syariah Dalam Pengembangan Usaha Mikro, Kecil dan Menengah (UMKM) di Jepara Faristania, Reza Anida; Ansori, Miswan; Utami, Cahyaning Budi
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 02 (2024): JESPB Edisi Oktober 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i02.1793

Produk pembiayaan Ar-Rum pada Pegadaian Syariah dirancang untuk membantu pemilik usaha kecil dan mikro mengembangkan usahanya dengan sistem angsuran yang menggunakan jaminan BPKB motor atau mobil. Penelitian ini bertujuan untuk mengevaluasi dampak pembiayaan Ar-Rum terhadap pertumbuhan usaha mikro, kecil dan menengah di Pegadaian Syariah cabang Ngabul Jepara. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa pembiayaan Ar-Rum memberikan kemudahan dan kecepatan dalam proses pengajuan dan pencairan dana, serta pendampingan dan edukasi kepada nasabah. Jumlah nasabah Ar-Rum yang terus meningkat setiap tahun menunjukkan minat yang tinggi dari UMKM terhadap produk ini. Pegadaian Syariah membantu UMKM mengatasi keterbatasan modal, memungkinkan mereka untuk mengembangkan usaha dan meningkatkan pendapatan, serta memberikan kontribusi signifikan terhadap pertumbuhan ekonomi lokal. Keyword : Pegadaian Syariah, UMKM, Pembiayaan modal usaha

CONFORMITY OF DSN-MUI FATWA REGARDING MURABAHAH AGREEMENT IN MULTI-BENEFIT IB FINANCING AT BTN SYARIAH KCPS KUDUS Sadiyah, Khalimah; Wahidullah, Wahidullah; Utami, Cahyaning Budi
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 9 No. 001 (2025): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Special Issue
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v9i001.8761

The purpose of this study was to analyze the implementation of the murabahah contract on the Multimanfaat iB financing product at BTN Syariah KCPS Kudus, and its compliance with the Fatwa of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) No. 04/DSN-MUI/IV/2000. The method used in this study was a descriptive qualitative approach, data collection by interview, and observation. The results of the study indicate that the murabahah contract applied in this financing has adopted sharia principles, where the bank is the provider of goods and the customer is the buyer. However, there are challenges in its implementation, such as the lack of customer understanding of the contract mechanism and information transparency. The objects of financing that are traded are in accordance with sharia provisions, and the collateral system applied is different between general customers and BTN employees. Margin determination also varies based on the financing period. This study recommends increasing sharia financial literacy and evaluating information transparency to customers, as well as developing a more innovative murabahah contract scheme to improve the efficiency of sharia banking transactions.

ANALYSIS OF THE IMPLEMENTATION OF THE PRUDENTIAL PRINCIPLE IN THE FINANCING OF BA’I BITSAMAN ‘AJIL AT KSPPS GUNA LESTARI JAYA, TROSO BRANCH Alma'lufah, Robi'ah; Mubarok, Ahmad Fauzan; Utami, Cahyaning Budi
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 9 No. 001 (2025): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Special Issue
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v9i001.8762

Ba'i Bitsaman Ajil financing is financing carried out with a system of buying and selling goods that can be paid in installments that require the application of prudential principles to maintain the stability and sustainability of cooperative finances. The main focus of the study is the evaluation of the application of prudential principles in the process of distributing Ba'i Bitsaman Ajil financing, as well as identifying internal and external obstacles faced. The study used a descriptive qualitative approach with a field study method, involving interviews, observations, and documentation. The results of the study indicate that the implementation of prudential principles in distribution is applied through 5C analysis, verification of non-fictional and guaranteed objects of sale and purchase, restrictions on financing ceilings, and committee meeting mechanisms. However, several obstacles were still found, such as limited human resources, manual administration systems, lack of transparency of borrower finances, unstable economic conditions, risk of bias in the verification process carried out with borrower neighbors, and low legal literacy of members. Therefore, it is necessary to strengthen human resource capacity, digitalization, increase education for members, and economic and social monitoring to optimize the implementation of prudential principles

Analisis Implementasi dan Evaluasi Fitur SIMKO Mobile KSPPS BMT Lima Satu Jepara Melalui Pendekatan Model UTAUT Benzi, Kifa Yola; Mubarok, Ahmad Fauzan; Utami, Cahyaning Budi
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 9 No 01 (2025)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/lab.v9i01.2783

This study aims to evaluate the implementation of the SIMKO Mobile feature at KSPPS BMT Lima Satu Jepara using the UTAUT model approach. SIMKO Mobile is a digital application developed to make it easier for cooperative members to access financial services such as checking balances, transaction history, and saving and borrowing independently. The results of the study indicate that the implementation of this application can improve service efficiency and provide flexibility for officers and members. However, there are several inhibiting factors that are divided into two categories, namely internal and external. Internal factors include lack of socialization, unavailability of adequate guidance, and application features that do not fully meet the needs of members. While external factors include limited devices, unstable internet connections, and member preferences for alternative services such as WhatsApp Mobile. Evaluation using the UTAUT model shows that although performance expectations and ease of use are quite good, social factors and supporting facilities are still not optimal. For this reason, it is necessary to strengthen the promotion strategy, develop features that are more in accordance with user needs, and increase digital education for members so that the implementation of SIMKO Mobile can run more optimally and have a significant impact on the cooperative.

The Influence of Trust, Peers, and Enjoyment on Online Donations and Continuation Intentions: An Ethical Philanthropic Approach in Islamic Economics Utami, Cahyaning Budi; Slamet; Ashari, Teguh; Dedi Kurniawan
JOURNAL OF ISLAMIC ECONOMICS AND BUSSINES ETHICS Vol 2 No 3 (2025): on Progress
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jiesbi.v2i3.399

Indonesia was named the most generous country from 2018 to 2024. A significant case of donation misappropriation by an agency in early July 2022 prompted varied societal reactions. This study examines the effects of trust in online donation platforms, peer influence, and enjoyment in helping on online donation and forwarding intentions, as well as the impact of these intentions on behavioral frequency. Data were collected via a survey of 106 Indonesian citizens who had received information about online donations in the past year. The analysis employed Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results indicate that trust and peer influence have a significant and positive impact on forwarding intention but do not significantly affect online donation intention. Enjoyment in helping significantly impacts both online donation and forwarding intentions. Furthermore, online donation intention significantly affects donation frequency, and forwarding intention significantly impacts forwarding frequency. This study provides managerial implications for online donation platforms, suggesting they involve donors in the distribution process to create a positive impression.

Identifikasi Mission Drift Pada Keadilan Jender dan Inklusi Sosial di Lembaga Keuangan Mikro Syariah Hazmi, Faiqul; Utami, Cahyaning Budi
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 10, No 1 (2024)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v10i1.2397

Islamic Microfinance institutions (IMFIs) their operations are expected to not only consider financial performance, but must accommodate the principles of gender justice, because humans both men, women and people with disabilities are equally as khalifatullah fil ard to manage the earth as God wills. However, several studies show a shift in the mission carried out by IMFIs. This research aims to determine the forms of mission drift that occur at IMFIs, especially Baitul Maal Wat Tamwil in 3 districts in Central Java, District of Jepara, Kudus and Demak. These three regions were chosen because they have different levels of IMFIs development. The research results show that the forms of mission drift that occur include: (1) Differences in the accessibility of financial services based on gender; (2) Changes in IMFIs customer priorities; (3) Product changes that prioritize bankable customers; (4) Increasing of Margin, Ujroh profit sharing portion and costs; (5) Changing the focus of financing to be more profit-oriented. The implication of the results of this research is that MFIs need to mainstream gender by paying attention to the portion of financing and absorbing public funds in a Gender-equity manner by encouraging balance between the portions of men and women. Regulators need to carry out strict supervision so that their commitment to maintaining the IMFIs mission values, apart from that, stimulus to institutions that prioritize gender justice also needs to be provided.

Model Evaluasi Kinerja Lembaga Keuangan Mikro Syariah Berbasis Konsep Mobadala, Kesetaraan Gender dan Inklusi Sosial. Hazmi, Faiqul; Utami, Cahyaning Budi; Munasir; Chouarfa, Houda
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.2916

This research aims to evaluate the performance of Islamic Microfinance Institutions (IMFIs) based on gender justice and social inclusion. This research focuses on IMFIs in 3 cities: Jepara, Kudus and Demak. Data collection techniques were carried out through observation, interviews, primary data documentation and secondary data collection in the form of financial reports. This research uses a decision support system tool, the Simple Additive Weighting (SAW) method, to measure the financial performance of Islamic banks from a gender perspective. The research results show (1) Apart from quantitative performance measurements, IMFIs need to consider qualitative measurement aspects, such as gender justice and social inclusion; (2) Preparation of a strategy model for evaluating IMFIs performance based on gender justice & social inclusion; (3) The proposed ranking model is an adaptation model for the Maqosid Syariah Index ranking by adding gender justice conception items to the construct in performance evaluation as part of the principles of Iqomatul Adli and elements of Al-Maslahah. Mobadalah-based gender justice is a theoretical concept that pursues fairness and reciprocity in granting rights and fair treatment of all individuals, regardless of sex or gender identity.

The ROLE OF FINANCIAL LITERACY, ACCESS, AND MANAGEMENT SKILLS IN SHAPING MARITAL SATISFACTION Utami, Cahyaning Budi
Journal of Business Studies and Management Review Vol. 8 No. 2 (2025): JBSMR, Vol 8 No.2 June 2025
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Economic challenges are the second leading cause of divorce in Indonesia. Based on Couple and Finance Theory, marital satisfaction is influenced by personal factors and financial capabilities. This study aims to examine the impact of financial literacy and financial access on marital satisfaction, with a focus on the moderating role of financial management skills. A quantitative approach was applied, and data were analyzed using structural equation model, resulting 670 valid responses. The findings reveal that financial literacy and financial access directly influence financial management skills enhance the effect of financial literacy and financial access on marital satisfaction indirectly. These results underscore the importance of improving financial management skills to promote marital satisfaction through better financial practices. Additionally, integrating financial education into premarital programs for prospective couples is essential to strengthen financial ability and foster marital satisfaction.

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