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PHILANTHROPY OF ISLAMIC BANKING: A STRATEGY IN STRENGTHENING THE ECONOMIC GROWTH AND PROSPERITY Binti Nur Asiyah; M. Ridlwan Nasir; Muhamad Ahsan
Share: Jurnal Ekonomi dan Keuangan Islam Vol 8, No 2 (2019)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Islamic banking has philanthropy values presented in zakat and other virtue funds as it aims at enhancing economic growth and prosperity. These philanthropy instruments are one of the differences between Islamic banks and conventional banks. However, the role of zakat and other funds in enhancing people’s welfare needs to be analyzed since the market share of Islamic banks is still growing slowly. This paper is intended to analyze the influence of zakat and the other virtue funds towards the realization of social welfare. In specific, this paper also intends to find a strategy for strengthening welfare through the role of philanthropy of Islamic banks. This study utilizes a quantitative approach that is analyzed using the Spearman correlation test. The results of the paper are: first, zakat has no significant correlation on welfare; second, other virtue funds have a significant correlation with welfare. The strategy proposed is to empower zakat collection agencies funds and establish channeling that link to Islamic banks so that the productive zakat allocation can be managed by Islamic bank customers.==============================================================================================Filantropi Perbankan Syariah: Suatu Strategi dalam Penguatan Pertumbuhan Ekonomi dan Kesejahteraan. Bank syariah memiliki nilai filantropi dalam zakat dan dana kebajikan lainnya dimana instrumen tersebut bertujuan untuk meningkatkan pertumbuhan ekonomi dan kemakmuran masyarakat. Instrumen ini merupakan salah satu yang membedakan antara bank konvensional dengan bank syariah. Akan tetapi, sejauhmana peran zakat dan instrumen filantropi dalam meningkatkan kesejahteraan masyarakat masih harus dianalisis lebih lanjut mengingat pertumbuhan market share dari bank syariah masih sangat rendah. Paper ini bertujuan untuk menganalisis pengaruh zakat dan dana kebajikan lainnya terhadap terwujudnya kesejahteraan masyarakat. Paper ini sekaligus bermaksud menemukan suatu strategi dalam penguatan kesejahteraan melalui peran sosial finance bank syariah. Paper ini ditulis dengan pendekatan kuantitatif yang dianalisis dengan spearman correlation test. Hasil kajian menunjukkan bahwa: pertama, zakat memiliki korelasi yang tidak signifikan terhadap kesejahteraan; kedua, dana kebajikan memiliki korelasi yang signifikan terhadap kesejahteraan. Adapun strategi penguatan yang perlu dilakukan adalah meningkatkan alokasi dana zakat kepada lembaga amil zakat dan membangun chaneling dengan bank syariah agar alokasi zakat produktif dapat dikelola oleh nasabah bank syariah.

MANAJEMEN SISTEM INFORMASI TERINTEGRASI PROGRAM STUDI UNIVERSITAS ISLAM NEGERI SUNAN AMPEL SURABAYA MENUJU WORLD CLASS UNIVERSITY Rakhmawati; Muhamad Ahsan; Ilham
Journal of Innovation Research and Knowledge Vol. 1 No. 6: Nopember 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.49 KB)

Penelitian ini dimaksudkan untuk mengetahui efektifitas dan efisiensi penggunaan sistem informasi akademik pada perguruan tinggi di Indonesia khususnya di UIN Sunan Ampel Surabaya. Tata kelola sistem informasi di perguruan tinggi UIN Sunan Ampel Surabaya sangat penting, antara lain sistem informasi penjadwalan mengajar, informasi skripsi, informasi kerja praktek, informasi kinerja, informasi tridharma dan informasi akademik lainnya. Kajian manajemen teknologi informasi di perguruan tinggi bertujuan untuk mengukur sejauh mana penerapan teknologi informasi mampu mendukung kegiatan Tri Dharma Perguruan Tinggi dalam rangka menjadi world class university. Permasalahan dalam penelitian ini adalah bagaimana mengaudit tata kelola sistem informasi penjadwalan pengajaran, informasi skripsi, informasi kerja praktek, informasi kinerja, informasi tridharma dan informasi akademik lainnya pada program studi di UIN Sunan Ampel Surabaya menurut kerangka yang baik dan benar. . bagaimana mendapatkan rekomendasi perbaikan sistem. Penelitian ini menggunakan framework COBIT untuk meningkatkan evaluasi, kualitas tata kelola sistem. Kesimpulan dari penelitian ini adalah terciptanya dokumen rekomendasi hasil audit manajemen teknologi informasi di UIN Sunan Ampel Surabaya yang berkaitan dengan evaluasi, pemantauan dan pengembangan lebih lanjut dari komponen sistem informasi yang dibutuhkan dalam integrasi sistem secara keseluruhan yang diharapkan dapat memiliki tingkat keandalan yang tinggi dalam komponen. Komponen Infrastruktur TI, Tata Kelola, Sistem, dan Pemanfaatan Aplikasi yang terintegrasi dengan sempurna.

The Intervening Effect of Customer Satisfaction at 212 Mart Nafisatul Husniah; Muhamad Ahsan; Nurhayati Nurhayati
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 7, No 02 (2023): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v7i02.4283

Today, many sharia minimarkets are operating in Indonesia, including 212 Mart. This minimarket was inspired by Aksi Bela Islam 212. Despite emphasizing sharia values, customer loyalty is still the primary determinant of the success of a business. This study aimed to analyze and prove the variable influence of religiosity, brand equity, and service quality on customer loyalty with customer satisfaction as an intervening variable in the 212 Mart DKI Jakarta area. The quantitative method is used to prove the hypothesis proposed by the research sample of 136 respondents (response rate of 82%). The data were collected using the purposive sampling technique through a questionnaire given directly to the respondents. The collected data were analyzed using Partial Least Square through the SmartPLS 3.0 application. The results showed; that first, there was a direct influence on the variable of religiosity and service quality on customer loyalty and the variable of service quality on customer satisfaction. Second, the effect of religiosity, brand equity, and service quality on customer loyalty is not mediated by customer satisfaction as an intervening variable. The uniqueness of this result is that customer satisfaction does not judge the effect of other variables on customer loyalty at 212 Mart. In the future, it is essential to know whether the same applies to other sharia-based minimarkets.

The Intervening Effect of Customer Satisfaction at 212 Mart Nafisatul Husniah; Muhamad Ahsan; Nurhayati Nurhayati
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 7 No. 02 (2023): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v7i02.4283

Today, many sharia minimarkets are operating in Indonesia, including 212 Mart. This minimarket was inspired by Aksi Bela Islam 212. Despite emphasizing sharia values, customer loyalty is still the primary determinant of the success of a business. This study aimed to analyze and prove the variable influence of religiosity, brand equity, and service quality on customer loyalty with customer satisfaction as an intervening variable in the 212 Mart DKI Jakarta area. The quantitative method is used to prove the hypothesis proposed by the research sample of 136 respondents (response rate of 82%). The data were collected using the purposive sampling technique through a questionnaire given directly to the respondents. The collected data were analyzed using Partial Least Square through the SmartPLS 3.0 application. The results showed; that first, there was a direct influence on the variable of religiosity and service quality on customer loyalty and the variable of service quality on customer satisfaction. Second, the effect of religiosity, brand equity, and service quality on customer loyalty is not mediated by customer satisfaction as an intervening variable. The uniqueness of this result is that customer satisfaction does not judge the effect of other variables on customer loyalty at 212 Mart. In the future, it is essential to know whether the same applies to other sharia-based minimarkets.

Manajemen Risiko Pembiayaan pada Bank Syariah 2018-2022: Literature Studies Ahmad Agus Hidayat; Achmad Muzakki; Muhamad Ahsan; Alfa Saniyah
Iqtisad: Reconstruction of Justice and Welfare for Indonesia Vol 10, No 2 (2023): Jurnal Iqtisad
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/iq.v10i2.9505

Financing risk management in Islamic banks has been widely discussed in scientific articles, both nationally accredited and unaccredited. The purpose of this research is to see the extent of the application of financing risk management in Islamic banks in Indonesia and to find out the financing model that is most attractive to customers. In this research, the method used is through a qualitative content analysis approach. The results of this study state that the majority of financing in Islamic banks in Indonesia have implemented risk management through 4 stages, namely, risk identification, risk measurement, risk monitoring and finally risk control. While the financing contract that most customers are interested in using the murabahah contract, the main reason is because in this contract the risks faced are the least compared to other contracts, if from the bank's perspective with the amount of customer interest in the murabahah contract, of course the benefits it gets tend to be the biggest compared to other contracts. In addition, the bank also avoids the risk of accepting defaults from customers, because in murabaha customers still have an obligation to pay in a state of profit or loss.Keywords: Risk Management; Sharia Banks; Literature StudyAbstrakManajemen risiko pembiayaan pada bank syariah telah banyak dibahas diberbagai artikel ilmiah, baik yang sudah terakreditasi secara nasional ataupun belum terakreditasi. Tujuan penelitian ini untuk melihat sejauh mana penerapan manajemen risiko pembiayaan pada bank syariah di Indonesia serta mengetahui model pembiayaan yang paling diminati nasabah. Metode yang digunakan pada penelitian ini adalah konten analisis. Hasil penelitian menunjukkan bahwa mayoritas pembiayaan pada bank syariah di Indonesia telah menerapkan manajemen risiko melalui 4 tahapan yakni, identifikasi resiko, pengukuran resiko, pemantauan resiko dan pengendalian risiko. Sedangkan akad pembiayaan yang paling banyak diminati nasabah adalah akad murabahah karena pada akad tersebut risikonya paling rendah bila dibandingkan dengan akad lainnya. Jika ditinjau dari perspektif Bank, akad murabahah memberi keuntungan yang paling tinggi dibandingkan akad lainnya. Disamping itu risiko gagal bayar dari nasabah rendah, karena nasabah tetap memiliki kewajiban membayar kewajibannya dalam keadaan untung ataupun rugi.

STRATEGIC CAPABILITIES AND PERFORMANCE OF HALAL FOOD SMES: THE MEDIATING ROLE OF COMPETITIVE ADVANTAGE Alimatul Farida; Muhamad Ahsan; Burhan Djamaluddin
International Conference on Humanity Education and Society (ICHES) Vol. 5 No. 1 (2026): The 5th International Conference on Humanity Education and Society (ICHES)
Publisher : FORPIM PTKIS ZONA TAPAL KUDA

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Despite the rapid growth of the global halal industry, empirical evidence explaining how internal firm capabilities shape performance outcomes among halal certified small and medium sized enterprises (SMEs) remains limited. Drawing on the Resource- Based Theory (RBT), this study examines the effects of human capital competence, innovation strategy, Islamic financial literacy, and market orientation on the performance of halal food and beverage SMEs, with competitive advantage acting as a mediating mechanism. A quantitative explanatory approach was employed using survey data collected from 278 owners and managers of halal-certified SMEs in Mojokerto, Indonesia. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The findings reveal that all internal capability variables exert positive and significant effects on SME performance. Furthermore, competitive advantage plays a pivotal mediating role by strengthening the indirect relationships between internal resources and performance outcomes. These results extend the Resource-Based Theory by demonstrating that value-based and non-financial internal resources are critical in generating sustainable competitive advantage and enhancing firm performance within the halal SME context, particularly in emerging economies.

Analisis Pengaruh FDR dan BOPO terhadap Kinerja Keuangan (ROA dan ROE) pada Bank Syariah Indonesia Fathmah Hanum; Mugiyati Mugiyati; Muhamad Ahsan; Saiful Bakhri
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/s3dqnp35

The establishment of Bank Syariah Indonesia (BSI) through the merger of three state-owned Islamic banks marked a significant transformation in Indonesia’s Islamic banking industry, creating new challenges and opportunities related to profitability, financing expansion, and operational efficiency. Financial performance during the post-merger period can be evaluated through profitability indicators, particularly Return on Assets (ROA) and Return on Equity (ROE), which reflect management effectiveness in utilizing assets and shareholders’ equity. Quarterly financial statement data from 2021–2025 were analyzed using descriptive statistics, Pearson correlation, and multiple linear regression to examine the relationship between Financing to Deposit Ratio (FDR), Operational Efficiency Ratio (BOPO), and financial performance. The findings indicate that FDR is positively associated with profitability, suggesting that increased financing distribution contributes to improved financial returns. Conversely, BOPO demonstrates a strong negative relationship with both ROA and ROE, indicating that operational efficiency plays a decisive role in enhancing profitability. The regression results confirm that FDR and BOPO jointly explain a substantial proportion of variations in financial performance, with BOPO emerging as the more dominant determinant. These findings highlight that the success of BSI’s post-merger transformation is driven not only by financing growth but also by the ability to maintain operational efficiency. The study contributes empirical evidence on the financial dynamics of Indonesia’s largest Islamic bank during the post-pandemic recovery and institutional consolidation period.

Inklusi Keuangan Digital di Pondok Pesantren Transformasi Menuju Ekosistem Cashless: Tinjauan Sistematik Literatur Review Maula Nasrifah; Muhamad Ahsan
Al-Musthofa: Journal of Sharia Economics Vol. 9 No. 1 (2026): Al-Musthofa: Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/al-musthofa.v1i9.5180

Digital transformation in Islamic educational institutions, especially Islamic boarding schools, has become a strategic issue in the development of Islamic financial inclusion. This study aims to synthesize empirical and conceptual evidence regarding the model, determinants, and impact of digital financial adoption in Islamic boarding schools through the Systematic Literature Review (SLR) approach. Using the PRISMA 2020 guide and the SPIDER framework, 35 articles indexed by Scopus and other reputable journals published between 2010–2025 were analyzed thematically and descriptively. The results of the synthesis show that the digitization of pesantren is not only a process of technological adoption, but also a social, institutional, and spiritual transformation based on the values of maqāṣid al-sharī'ah. The conceptual model of Pathways to Cashless Ecosystem in Islamic Boarding Schools describes four stages of transformation, namely antecedents (readiness and initial determinants), adoption process (adoption and implementation), integration phase (integration and governance), and outcomes (sustainability and sharia compliance). Factors that determine success include digital infrastructure readiness, student financial literacy, visionary leadership, and strategic partnerships with sharia fintech providers. Financial digitalization in Islamic boarding schools has been proven to improve administrative efficiency, expand financial access, and strengthen transparency in the management of sharia-based social funds. Theoretically, this research contributes through the integration of technology adoption theories (TAM and UTAUT) with Islamic values and institutional ecosystem perspectives, resulting in a multi-level approach to Islamic financial inclusion. Practically, the results of this SLR are the basis for policy makers, pesantren managers, and sharia fintech providers in designing financial digitalization strategies that are inclusive, sustainable, and in accordance with maqāṣid al-sharī'ah.

PKM Sosialisasi Tanggap Bencana dan Pengelolaan Berkelanjutan dalam Upaya Menjaga Wisata Alam di Desa Gosari Muhamad Ahsan; Achmad Room Fitrianto; Khoirun Niam; Ries Dyah Fitriyah; Aslichatul Insiyah
GUYUB: Journal of Community Engagement Vol 4, No 3 (2023)
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/guyub.v4i3.7199

Gosari Amusing Park (Wagos) is a natural tourism destination located in Gosari Village, Gresik Regency, Indonesia. This community-based research explores an approach that focuses on two crucial aspects: disaster preparedness and sustainable management in the context of village tourism. The primary objectives are to enhance awareness of natural disaster potentials in Wagos while preserving its existence and sustainability as a local entrepreneurship venture.Participatory action research is adopted in three stages in this mentoring program: preparation, implementation, and evaluation. The engagement team, comprising academics, students, and the East Java Regional Disaster Management Agency (BPBD), collaborates with local youth. They work alongside the head of Gosari Village to identify risk mitigation measures, including the installation of evacuation route signs.During the implementation stage, the activities include disaster awareness campaigns, Focus Group Discussions (FGD) to identify vulnerable points, and the introduction of INARISK software along with evacuation simulations for the youth managing Wagos and the Toppi community.The evaluation stage emphasizes the importance of re-socialization by the youth to the local community, the installation of permanent evacuation signs, and impromptu simulations at tourist locations. The results show that the success of disaster risk mitigation heavily depends on community awareness and local entrepreneurship. Wagos, as a tourist village, has proven its existence through the creation of social values and effective promotional efforts. In conclusion, disaster awareness and sustainable management are crucial to maintaining tourist villages in the face of natural disasters and increasing business competition. This community-based research also asserts that an interdisciplinary approach and understanding the local disaster cycle are key to addressing these challenges.

Gerakan Ekonomi Islam Konservatif-Politik, Wajah Konstruktivisme Kewirausahaan Komunitas Hijrah Indonesia Aang Kunaifi; Burhan Djamaluddin; Ika Yunia Fauzia; Iskandar Ritonga; Nurhayati; Nur Syam; Tika Widiastuti; Muhamad Ahsan
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.3192

One can interpret the hijra community's economic impact in Indonesia as both beneficial and detrimental. The purpose of this paper is to elucidate the typology of the Indonesian Islamic entrepreneurial movement and the hijrah community movement's compromise model for economic rules. Observations at community business locations, interviews with entrepreneurs in 10 communities, documentation in the form of brochures, photos of activities, and information on Facebook, Instagram, and WhatsApp groups were used in the research, which followed a case study methodology. Three of the 22 informants who were thoroughly questioned were expert informants. The regions of origin of the informants included Java, Sumatra, Bali, NTB, Sulawesi, and Kalimantan. To generate fresh hypotheses, data were examined using theoretical PPIM and Carter and Banker's hijra community typology propositions. The study's findings demonstrate the political conservatism of the hijra community's Islamic economic movement. Specifically, the dominant economic system, the Islamic economic movement, aims to replace conventional or ribawi economics, or is portrayed as such in the dual system notion.

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