Article Per Year (5 Year)
p-Index From 2021 - 2026
38.14
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ekonomi Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) JAKPI Jurnal Riset Akuntansi dan Bisnis Jurnal Media Wahana Ekonomika Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Intelektualita: Keislaman, Sosial, dan Sains Dinar: Jurnal Ekonomi dan Keuangan Islam EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Al-Ijtimaiyyah HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Journal of Economic, Bussines and Accounting (COSTING) Kamaya: Jurnal Ilmu Agama Ganaya: Jurnal Ilmu Sosial dan Humaniora KABILAH : Journal of Social Community JOURNAL OF APPLIED ACCOUNTING AND TAXATION SENTRALISASI SEIKO : Journal of Management & Business JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Martabe : Jurnal Pengabdian Kepada Masyarakat EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Humanities and Social Studies Almana : Jurnal Manajemen dan Bisnis JURNAL MANAJEMEN BISNIS Jambura Economic Education Journal Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Syarikat : Jurnal Rumpun Ekonomi Syariah MABIS: Manajemen dan Bisnis Jurnal Administrasi dan Manajemen At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurisprudensi: Jurnal Ilmu Syariah, Perundang-undangan, Ekonomi Islam FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Jurnal Edueco International Journal of Financial, Accounting, and Management International Journal of Economics, Business and Accounting Research (IJEBAR) SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Journal of Management and Business Innovations Jurnal Ilmiah Edunomika (JIE) Tasharruf: Journal Economics and Business of Islam Jurnal Sains dan Teknologi International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN BASKARA: Journal of Business and Entrepreneurship Community Development Journal: Jurnal Pengabdian Masyarakat Didaktik : Jurnal Ilmiah PGSD STKIP Subang Aghniya: Jurnal Ekonomi Islam JURMA : Jurnal Program Mahasiswa Kreatif JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) JMK Jurnal Manajemen dan Kewirausahaan Jurnal Ilmiah Publika Ilomata International Journal of Management Quantitative Economics and Management Studies Management of Zakat and Waqf Journal (MAZAWA)) Jurnal Media Ekonomi AL-FALAH : Journal of Islamic Economics ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ilmiah Wahana Pendidikan Journal La Sociale Jurnal Investasi Islam JURNAL MANAJEMEN AKUNTANSI (JUMSI) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Journal of Islamic Economic and Business Research Al-Muamalat : Jurnal Ekonomi Syariah Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Wiga : Jurnal Penelitian Ilmu Ekonomi Indonesian Journal of Innovation Studies INVENTION: Journal Research and Education Studies EKSYA: Jurnal Ekonomi Syariah Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Student Development Informatics Management (JoSDIM) Islamiconomic: Jurnal Ekonomi Islam Jurnal Ekonomi Syariah dan Bisnis Economic Reviews Journal Jurnal Ekonomi, Bisnis dan Manajemen CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Bursa : Jurnal Ekonomi dan Bisnis Asian Journal of Management Analytics Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Jurnal ekonomi Manajemen dan Bisnis (JUBIS) Jurnal Perbankan Syariah Darussalam (JPSDa) Indonesian Journal of Islamic Economics and Finance Journal of Research and Development on Public Policy Journal of Islamic Economics Lariba JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public Representative and Society Provision International Journal of Management and Business Economics International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Journal of Economics and Social Sciences Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Ilmu Manajemen Moneter : Jurnal Keuangan dan Perbankan J-ISACC : Journal of Islamic Accounting Competency Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Informasi Keagamaan, Manajemen dan Strategi Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Informatika Ekonomi Bisnis (JIMBE) Journal of Economics and Management Scienties Journal of Management, Economic, and Accounting Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Jurnal Anestesi: Jurnal Ilmu Kesehatan dan Kedokteran Social Science Academic Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Waqf and Islamic Economic Philanthropy Journal of Islamic Economics and Finance Jurnal Akuntansi dan Keuangan Islam (JAKIs) Santri : Jurnal Ekonomi dan Keuangan Islam El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Islamic Economics and finance in Focus (IEFF) Jurnal Intelek Dan Cendikiawan Nusantara JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI MAXIMAL Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Inovasi Ekonomi Syariah dan Akuntansi An-Nisbah: Jurnal Ekonomi Syariah Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Akuntansi Hukum dan Edukasi Journal of Sharia Business Management Jurnal Pendidikan Rafflesia Global Leadership Organizational Research in Management Proceeding International Conference on Islamic Economics Community Services Ecobankers : Journal of Economy and Banking Jurnal Ekonomi dan Bisnis Jurnal Pengabdian Nusantara Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Journal of Golden Generation Economic Journal of Golden Generation Multidisciplinary STARLA : Jurnal Pengabdian Masyarakat International Journal of Islamic Business Management Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Publikasi Manajemen Informatika MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Media Ekonomi dan Manajemen
Harahap, Muhammad Ikhsan
Universitas Islam Negeri Sumatera Utara
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 317 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 317 Documents
Search

 23   24   25   26   27 
PERSEPSI MAHASISWA TERHADAP PELAYANAN BANK SYARIAH Annisa Afwani; Anggun Rohaya Putri Munthe; Khaila Calsa Fhadillah; Muhammad Ikhsan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025)
Publisher : CV. Barokah Publsiher

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

Abstract

This study aims to analyze students' perceptions of Islamic banking services using a qualitative, interview-based approach. The primary focus of the study is students' understanding of Islamic service principles, their experiences as customers and prospective customers, and the factors influencing their assessment of service quality. Data were obtained through semi-structured interviews with several students from various study programs. The results indicate that most students have positive perceptions of Islamic banking service ethics and transaction security. However, complaints persist regarding the limited digitalization of services and the lack of socialization regarding Islamic products. This study recommends optimizing education, improving digital technology, and strengthening services based on the values ​​of maqāṣid al-Shari'ah (the principles of Islamic principles).
OPTIMALISASI MANAJEMEN PEMBIAYAAN UNTUK MENINGKATKAN KINERJA BANK SYARIAH Marsyah Aprilya; Yeni Aprilina Pulungan; Muhammad Ikhsan Harahap
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8129

Abstract

This study aims to analyze the challenges, strategies, and impacts of optimizing Islamic financing management in Islamic banks, focusing on Sharia compliance, managerial effectiveness, product optimization, and the role of Islamic Corporate Governance (ICG). Using a qualitative library research method, this study examines theories, financial reports, and previous literature related to Islamic financing management. The results indicate that effective financing management supported by digitalization, strengthened managerial capacity, and compliance with Sharia principles improves financial performance, reduces non-performing financing, supports sustainable growth, and enhances social welfare through productive and ethical financing. The study concludes that the integration of Sharia values, strong governance, and technological innovation is essential for achieving competitive and sustainable Islamic banking performance
PERAN MANAJEMEN PEMBIAYAAN BANK SYARIAH DALAM MENDORONG PEMBANGUNAN BERKELANJUTAN Anggi Anggeriani Br Ketaren; Vania Khairunisa lubis; Muhammad Ikhsan Harahap
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8267

Abstract

This study aims to analyze how Islamic bank financing management contributes to sustainable development through the integration of sharia principles, environmental responsibility, and social welfare. Using a qualitative descriptive method based on literature synthesis, regulatory documents, and secondary data on sustainable financing and national emission trends, this study examines the implementation of financing practices at Bank Syariah Indonesia (BSI) and the role of green financing in achieving the Sustainable Development Goals (SDGs). The results indicate that Islamic financing management significantly supports SDGs through inclusive financing, green financing allocations, environmental impact assessments, and digital transformation that enhances efficiency and reduces carbon footprints. The findings also show that BSI’s sustainable financing reached Rp 41.91 trillion in 2022, while national CO₂ intensity remained in the range of 47–57 Mt, highlighting the urgency for Islamic banks to strengthen their contribution to climate mitigation. Overall, Islamic financing management plays a strategic role in promoting economic growth, social equity, and environmental sustainability in alignment with maqasidal shariah.
TANTANGAN DAN SOLUSI DALAM MANAJEMEN PEMBIAYAAN BANK SYARIAH Ahmad Fauzan Aflah; Juwita Silfana; Rifki Arifin Lubis; Muhammad Ikhsan Harahap
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8320

Abstract

This study aims to analyze internal and external challenges in Islamic bank financing management and formulate strategic solutions to improve financing performance and industry competitiveness. The research method used is library research by reviewing literature, theories, empirical data, and research results related to Islamic banking. The results of the study show that the main challenges lie in the quality of human resources, operational efficiency, the risk of non-performing financing, a lack of product innovation, low Islamic financial literacy, the dominance of conventional banks, and regulatory limitations. This study also found that the application of Islamic financial technology, product diversification, regulatory strengthening, and public education are effective solutions to increase the inclusion and stability of Islamic financing.
Analisis Kinerja Portofolio Optimal Menggunakan Model Markowitz pada Instrumen Saham di Bursa Efek Indonesia Finkan Nadia; Taufiq Kamil Batubara; Bintang Ramadhan Saragih; Nur Hamidah; Dicky Pratama; Tria Annisa; Dinda Aulia Sari; Muhammad Ikhsan Harahap
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8626

Abstract

This study aims to analyze the performance and determine the optimal asset allocation of a stock portfolio in the Indonesia Stock Exchange (IDX) by rigorously applying the Markowitz Mean-Variance Model. This research is a quantitative study that utilizes historical return data from a selection of highly liquid blue-chip stocks over a five-year observation period. The methodology involves calculating the expected return, variance, and covariance matrices, followed by quadratic optimization to identify the most efficient portfolios, specifically the Global Minimum Variance Portfolio (GMVP) and the Tangent Portfolio. The findings reveal that significant benefits from diversification are achieved due to moderate positive correlation among the selected assets, resulting in a distinctly curved efficient frontier. The optimal portofolio, characterized by the highest Sharpe Ratio, consistently demonstrates a superior risk-adjusted return profile compared to investing in any single stock asset. This study concludes that the Markowitz Model is highly effective in structuring investment strategies in the IDX, validating the importance of covariance analysis for risk mitigation and strongly aligning with the prudent investment principles of Islamic economics (ghair gharar).
Sharia Crowdfunding Securities Development Model with Analytical Network Process (ANP) Approach Muhammad Ikhsan Harahap; Nurhayati; Marliyah; Yusrizal; Ilhamy Nasution, Muhammad Lathief; Ramil Abbasov
Journal of Islamic Economic and Business Research Vol. 5 No. 2: December 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v5i2.501

Abstract

This research aims to develop a model for Islamic securities crowdfunding in Indonesia. Respondents consisted of 9 experts, including regulators, SCF operators, academics, MSMEs, and representatives of the Islamic fintech association, selected through purposive sampling. This research uses the Analytical Network Process (ANP) approach model. The results indicated that the problems encountered in the development of Islamic crowdfunding securities comprise five key aspects: literacy, public trust, management, regulatory, and technological. The level of agreement (rater agreement) is W=0.3753086, indicating 37.5% sufficient agreement in determining the problem priority issues among informants. The most prioritized Islamic crowdfunding securities development solution is the literacy solution, followed by the public trust solution, the technology solution, the management solution, and finally the regulatory solution. The informants’ agreement level is W = 0.2938272. This means that the level of agreement among informants on the priority order of Islamic SCF development solutions is 29.3%, indicating a sufficient level of agreement. Alternative strategies for developing the most prioritized Islamic crowdfunding securities include increasing literacy, building ecosystems, securing government support, improving technology, and implementing business sustainability strategies. The level of agreement (rater agreement) is W = 0.3101343, indicating that the priority order of Islamic SCF development strategies is 31% agreement, which is a sufficient level.
Perbandingan Kinerja Sukuk dan Obligasi Konvensional di Indonesia Ayu Fitriana; Serly Charita Harahap; Miftahul Fadhil Hanif; Muhammad Ikhsan Harahap
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 3 No 5 (2026): Februari
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v3i5.924

Abstract

Penelitian ini menganalisis perbandingan kinerja sukuk dan obligasi konvensional di Indonesia periode 2020-2025 menggunakan metode studi literatur. Hasil penelitian menunjukkan bahwa sukuk memiliki keunggulan dari sisi stabilitas dan risiko yang lebih rendah karena berbasis aset riil serta lebih tahan terhadap fluktuasi suku bunga, sementara obligasi konvensional menawarkan potensi return lebih tinggi namun dengan risiko lebih besar. Sukuk ijarah mendominasi pasar dengan pangsa 69,23% karena menawarkan kepastian return yang terukur dan kepastian pembayaran berbasis sewa aset. Pertumbuhan pasar sukuk (8,02%) yang melampaui obligasi konvensional (5,28%) menunjukkan minat investor terhadap instrumen syariah terus meningkat, meskipun masih menghadapi tantangan likuiditas di pasar sekunder. Pemilihan antara kedua instrumen ini bergantung pada profil risiko dan tujuan investasi masing-masing investor.
Analisis Capital Asset Pricing Model (CAPM) Sebagai Dasar Pengambilan Keputusan Investasi pada Saham Saham Syariah IDXMESBUMN Desember 2023 - Mei 2024 Dino Farid Pratama; Aldyansah Arrahman Rianto; Adelia Sahputri Nainggolan; Nona Pebriana Rangkuti; Namira Fariza Isnah Suglia; Sindi Rahmadani; Fahmi Reza Sitepu; Muhammad Ikhsan Harahap
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 3 No 5 (2026): Februari
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v3i5.926

Abstract

Terdapat tujuan dalam penelitain ini yakni untuk mengkaji tingkat pengembalian saham individu (Ri), tingkat risiko sistematis (βi), serta tingkat pengembalian yang diharapkan. Selain itu, penelitian ini juga menganalisis perbandingan antara tingkat pengembalian saham individu (Ri) dan tingkat pengembalian yang diharapkan melalui metode Capital Asset Pricing Model (CAPM) di saham-saham yang tergabung dalam indeks IDX-MES BUMN selama periode Desember 2023 hingga Mei 2024. Penelitian ini adalah penelitian deskriptif kualitatif yang menggunakan pendekatan studi kasus. Pendekatan tersebut diterapkan pada saham-saham yang tergabung dalam indeks IDX-MES BUMN selama periode Desember 2023 hingga Mei 2024. Metode ini digunakan untuk menganalisis penilaian aset modal sebagai dasar pengambilan keputusan dalam investasi melalui pendekatan Capital Asset Pricing Model (CAPM). Penelitian ini menggunakan data panel berupa data runtut waktu (time series) dari bulan Desember 2023 hingga Mei 2024. Data yang digunakan merupakan data sekunder yang diperoleh dari publikasi resmi Bursa Efek Indonesia dan Bank Indonesia, meliputi data harga saham, BI 7-Day Reverse Repo Rate, serta Indeks Harga Saham Gabungan (IHSG). Hasil penelitian mengindikasikan bahwa pada periode Desember 2023 hingga Mei 2024, sebanyak 16 saham yang tergabung dalam Indeks IDX-MES BUMN menunjukkan tingkat pengembalian individu yang beragam. Saham ANTM tercatat memiliki tingkat pengembalian yang diharapkan paling tinggi dengan nilai beta sebesar 1,72, sedangkan saham TPIA memiliki tingkat pengembalian yang diharapkan paling rendah dengan nilai beta sebesar 0,68. Oleh karena itu, keputusan investasi dilakukan dengan mempertimbangkan saham yang berada dalam kondisi undervalued sebagai dasar untuk melakukan pembelian atau penjualan saham.
Peran Surat Beharga Syariah Negara (SBSN) dalam Stabilitas Ekonomi dan Pengembangan Keuangan Syariah di Indonesia Hamidatus Shalihah; Ika Puspita Sari; Jihan Fatya; Muhammad Ikhsan Harahap
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 3 No 5 (2026): Februari
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v3i5.942

Abstract

Tujuan penelitian ini adalah untuk menganalisis secara menyeluruh fungsi SBSN sebagai instrumen penyangga stabilitas fiskal, menggambarkan kontribusinya terhadap pembiayaan APBN, serta mengkaji perannya dalam memperkuat pasar keuangan syariah dan meningkatkan partisipasi masyarakat dalam instrumen syariah. Penelitian ini menggunakan metode penelitian kualitatif melalui pendekatan studi literatur, yang bersumber dari regulasi pemerintah, laporan resmi Kementerian Keuangan, Otoritas Jasa Keuangan, serta penelitian akademik terkait kebijakan fiskal dan instrumen syariah. Hasil penelitian menunjukkan bahwa SBSN berkontribusi signifikan terhadap ketahanan fiskal melalui diversifikasi pembiayaan, peningkatan ruang fiskal, dan penguatan stabilitas pasar surat berharga syariah. Selain itu, SBSN terbukti mendorong perkembangan keuangan syariah melalui peningkatan jumlah investor ritel, penguatan lembaga keuangan syariah dalam pengelolaan likuiditas, serta pembangunan infrastruktur pasar syariah yang lebih terstruktur. Secara keseluruhan, SBSN berperan tidak hanya sebagai instrumen fiskal, melainkan juga sebagai katalis utama dalam memperkuat fondasi keuangan syariah nasional.
ANALISIS FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MUSYARAKAH DI PERBANKAN SYARIAH Nazli Aulia; Nidaul Husna; Salma Indriani; Muhammad Ikhsan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025)
Publisher : CV. Barokah Publsiher

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

Abstract

Musharakah financing represents a core profit-and-loss sharing (PLS) instrument in Islamic banking, designed to promote equitable risk-sharing and support productive economic activities. However, its proportion within the financing portfolio of Islamic banks in Indonesia remains relatively limited and fluctuative compared to non-PLS contracts. This study aims to analyze the factors influencing musharakah financing in Islamic banking by focusing on internal bank performance indicators and external macroeconomic conditions. This research employs a qualitative approach using a literature review method, drawing upon previous empirical studies, Islamic banking statistics, and regulatory documents related to PLS financing. The analysis reveals that internal factors such as non-performing financing (NPF), operational efficiency (BOPO), capital adequacy ratio (CAR), and third-party funds (DPK) consistently influence banks’ decisions in channeling musharakah financing. In addition, external factors including economic growth, inflation, and regulatory frameworks also play a significant role in shaping banks’ risk preferences toward partnership-based financing. These findings indicate that strengthening risk management, improving operational efficiency, and ensuring adequate capital structure are essential to support the sustainable development of musharakah financing in Islamic banking. This study is expected to contribute to the academic discourse on profit-sharing financing and provide strategic insights for Islamic banks in optimizing their financing portfolios.
Co-Authors ,., Atika ,M.Si, Yusrizal A, RismaDani Abdillah Aswari Abdu Rahman Hakim Abdul Aziz Hakim Abdul Ramadhani, Alya Abidzar Fikri Simamora Abidzar Fikri Simamora Ade Fahdiya Syakhilah Adelia Sahputri Nainggolan Adetia Dara Ayu Adinda Adinda Pasaribu, Fitri Adriansyah Hidayat Afsari , Fidiya Ahmad Amin Dalimunthe Ahmad Fauzan Aflah Ahmad Fauzan Purba Ahmad Firdaus Lingga Ahmad Pramudja Ahmad Ramdhani Mungkur Ahmad Ramdhani Mungkur Ahmad Sayuti Malik Ahmad Syakir Ahmad Zikri Ainatul Hasanah Aldyansah Arrahman Rianto Alfarisyi, Muhammad Faisal Alfi Andriansyah Harahap Alif, Ryo Vikri Alya Abdul Ramadhani Alya Fadhila Amalia Ramadhani Suci Ardi Amanda Damayanti Nasution Amelia Novita AMELIA, MAYA Amirah Shabrina Ilra Amnah Faridah Hasibuan Ananda Fitriani Oktavia Ananda Fitriani Oktavia Andri Soemitra Andri Soemitra Andri Soemitra Angelly Pratiwi Anggi Anggeriani br Ketaren Anggia Nurulita Anggraini , Tuti Anggraini, Nur Marliana Anggun Rohaya Putri Munthe Anggun Rohaya Putri Munthe Anika, Regi Aninda Mahfadillah Aninda Mahfadillah Anisa Madani Nasution Anisah Nasution Annisa Afwani Annisa Afwani Annisa Khoiri Annisa Rahmah Herlin Annisa, Dwi Nur Annisa, Sufiati Anwar Syarif Harahap Aprilla, Vanya Aqwa Naser Daulay Ardhi Sahjaya Ardhia Prameswari Ardiansyah Ardiansyah Ardianto, Willi Arifin Fauzi Lubis Arjuna, Arjuna Arnadila Dwi Syahputri Arvina Wahyuni Asmita, Riza Ayu Asrika Winana Farida Ayu Astri Hardina Amelia Atika Atika Atika Atika Atika Audira Luthfia Sungkar Audira Luthfia Sungkar Ayu Fitriana Ayu Hani Marsani Tanjung Ayu Hani Marsani Tanjung Ayyub Ramadhan Baehaqi Baihaqi, M. Eza Bambang Permadi Bambang Permadi Basri, Hunny Lutpiah Bayu Lazuardi Berutu, Pajhar Ainun Bi Rahmani, Nur Ahmadi Bintang Akbar Azhari Bintang Ramadhan Saragih Cahya Adetrya cibro, ikhe sigemasih Cindi Husna Pratiwi Cindy Alya Tantri Cindy Anggreni Cindy Anita Sari Cindy Anita Sari Cindy Er Nisa Cindy Sekar Arum Daei, Muhammad Imam Dalimunthe, Afifah Damanik, Anhari Gusvi Damayanti, Anggita Danu Wijaya Danu Wijaya Dewarni Siregar Dewita, Tiara Ajeng Dharma, Budi Dicky Pratama Dinda Aulia Sari Dinda Nurayuni Humaira Dinda Nurayuni Humaira Dinda Pradina Nasution Dini Lestari Dino Farid Pratama Dongoran, Ranah Santri Dwi Gusvita Anggraini Dwiki Wardana Syah Dyah Mega Putri Efendi, Nadya Ananda Eko Purnomo Elisa Fitri Elya Rosa Maharani Sembiring Ema Khairani Ema Nur Syahfitri Eri Erika Setia Cahyani Evan Hamdani Fachry Abda El Rahman Fadhilah, Irfan Fadillah Syafitri Fadillah Syafitri Fadya Nabila Fahmi Reza Sitepu Fahmiatul Aulia Pangaribuan Faradila Permata Azmi Farhan Edma Manurung Farhan Miswari Fatimah zahrah Harahap Fauzan Habib Fauzi Arkhan Sembiring Fazira, Era Fazira, Fira Febix, Valen Zikra Feby Salsabila Dasri Feby Salsabila Dasri Fenny Ade Annisah Finkan Nadia Fitriani Lestari Fransiska, Ira Friska Amelia Friska Fauziah Umardhi Ginting, Siti Nurhasanah Br Gunawan, Danish Irsyad Habibah Shobri Halimah Halimah Hamdani Hamdani Hamidatus Shalihah Hamtheldy, Raihan Zaky Handana Sembiring Hanif, Hilman Harahap, Ledis Izzah Harahap, Rahmat Daim Harahap, Rahmat Daim Harahap, Risky Suleman Alpian Hasanah, Siti Zia Hadatul Hasibuan, Amnah Faridah Hasibuan, Faizah Hasibuan, Misna Hasibuan, Muhammad Rezki Ripaldo Hasibuan, Reni Ria Armayani Hasibuan, Winda Khairani Hasrimy, Nabila Felicia Haya Aghnia Azzahra Haya Aghnia Azzahra Hendra Harmain Hermain, Hendra Hidayah, Muhammad Arif Hutabarat, M. Rafiq Efrianda Ibnu Habib Wahyudi Ibnu Rizal Mubarok Ibnu Syawali Manurung Ida Ayu Putu Sri Widnyani Iir Tsamrotur Rofa Ika Puspita Sari Ikhwan Abidin Ikram Muharril Imam Solehuddin Imron Berutu Imsar Imsar Imsar Imsar Imsar Imsar Imsar, Imsar Imsar, Imsar Indah Aryani Indradewa, Rhian Intan Azzahra Intan Azzahra Irham, Mawaddah Iskandar, Irfan Ismal, Rifky Isnaini Harahap IZZAH, NURUL Jelita Handayani Rambe Jihan Fatya Juliana Nasution Juliana Nasution Juwita Silfana K, Kamilah K., Kamilah Kamilah K. Kamilah,k Khaila Calsa Fhadillah Khaila Calsa Fhadillah Khairani Khairani Khairani Marpaung Khairina, Nabila Khoirotun Nisa Limbong Khoirotun Nisa Limbong Khusnul Khotimah Kiki Andrea Putri Hasibuan Kuncoro, Muhammad Agus Laili Rohimah LathiefIlhamy Nst, M. Latifah Latifah Laylan Syafina Lisa Yuniar Lisnawati Lisnawati Lubis, Ainun Mardiah Lubis, Balqis Mawaddah Lubis, Minta Ito Lubis, Najwa Felisa Lubis, Rafika Amalia Lubis, Siti Zahra Khostamaru Aspia Lubis, Sofia Lubis, Sri Nikmah Tullah Lutfiah Effendi Lutfiansyah, Irham Luthfi Ichsan Aulia M Rizky Erlangga M Yasfin Nasution M. Ali M. Asiddiki Mubarak M. Yasfin Nasution M. Yoga Pratama Harahap MA, Dr Sugianto Maidalena Maidalena, Maidalena Manik, Alfia Rahman Manik, M. Bay Hakqi Manik, Risnainun Wahyuli Marliyah Marliyah Marliyah Marliyah Marliyah, Marliyah Marni Susi Susanti Harahap Marsyah Aprilya Maryam Batubara Maulida, Lisa Maylani, Rani Meilinda Ritonga Mella Afrina Mella Afrina Mhd Adjie Permana Hasibuan Mhd Faisal Anwar Afandi Rambe Mico Ferdyansyah Miftahul Fadhil Hanif Miranda Panjaitan Miranti Agustina Miranti Agustina Mufti, Muhammad Ikhsan Muhammad Abdillah Pratama Aminullah Muhammad Abdillah Pratama Aminullah Muhammad Aldrian Oktofa Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Fathi Farhat Muhammad Gilang Ramadhan Muhammad Habib Rifky Muhammad Habib Rifky Muhammad Hafiz Muhammad Hasan AsyAry Muhammad Iqbal Sayuti Harahap Muhammad Lathief Ilhamy Nasution Muhammad Nabil Hanifah Purba Muhammad Rafli Hudhawi Nasution Muhammad Ramadhan Muhammad Ridwan Muhammad Ridwan Muhammad Sukri Muhammad Sukri muhammad Syahbudi, muhammad Muhammad Syukri Albani Nasution Muhammad Taufiq Muhammad Yafiz Muhammad Yafiz Muhammad Yafiz, Muhammad Muhammad Yuda Hendrawan Muliana Munthe, Raja Syahrial Mursala, Fakri Mustapa  Khamal  Rokan Muthia Hafsari Hsb Mutia Dila Puspita Mutia Sari Dewi Mutia Zahra Lubis Mutyara Kd Chairunissa Pohan Nabila Nasywa Nabila Nasywa Nabila Syafitri Nabila, Fadya Nabila, Putri Salsa Nabilah Syahirah Azhari Nadya Ananda Effendi Nadzira Putri Andani Naibaho, wahyu andriansyah Najwa Felisa Lubis Namira Fariza Isnah Suglia Nanda Ardi Tama Nasution, Ade Irma sofyan Nasution, Amalia Nasution, Anisa Madani Nasution, Annio Indah Lestari Nasution, Annio Indah Lestari Nasution, Fachrul Rozzi Nasution, Juliana Nasution, Muhammad Irwan Padli Nasution, Nadya Dwinna Putri Nasution, Rahmad Mulia Tama Nasyaa, Sultan Rasy Nasyuwah S Hasibuan Nawrah, Hilwatun Nawwir Ar Rasyid Sulaiman Naylatusalwa Makarim Tambunan Nazli Aulia Nazli Aulia Nazwa Zahra Nelmi Sari Nidaul Husna Nidaul Husna Nindya Azzahra Ningrum, Laila Dwi Nisah Handayani Nona Pebriana Rangkuti Noprillia Ramadhani Saragih Novi Purnama Sari Nst, Muhammad Lathief Ilhamy Nuh, Ruslee NUR AHMADI BI RAHMANI Nur Ahmadi Bi Rahmani Nur Ainun Ningsih Nur Aisyah Tanjung Nur Atikah Nur Atikah NUR HAMIDAH Nur Hamidah Nurbaiti Nurbaiti Nurbaiti Nurfuadi, Wika Nurhabibi, Elsa Nurhayati Nurhikmah Berasa Nurhikmah Berasa Nuri Aslami Nurlisa Tamara Nursantri Yanti Nurul Aida Dayana Nurul Inayah Nurul Inayah Nurul Izzah Nurul Izzah Nurul Jannah Nurulita, Anggia Oktaviani, Tesya Orra Venta Ramdhany Harahap Pajhar Ainun Berutu Panca Syahputra Pane, Muhammad Rivaldi Pasaribu, Rifdah Atika Pebriansyah Siregar Pebriansyah Siregar Prameswari, Ardhia Pratama, M. Luthfi Arif Primastuty, Pinny Priyani , Annisa Priyanti, Vivi Pulungan, Rahmat Rizki Puput Handriani, Widia Lestari Purnama Ramadani Silalahi Purnama, Eftry Ade Puspa, Chairunnisa Dian PUSPITA, DARA Putra, Randy Tama Putri Adila Putri Anggraini Putri Anggraini Putri Chairunnisa Pane Putri Chairunnisa Pane Putri Dwi Permatasari Putri Fajariah Sabda Putri Hayati Putri Hayati Putri Indah Fadillah Putri Ramadhani putri, amanda afriza Qorry Prananda Aulia Raden Mohamad Herdian Bhakti Rafita Rafita Rahma Sari Zein Rahma, Nopita Rahma, Tri Inda Fadhila Rahma, Tri Inda Fadillah Rahmadayana, Rizka Dwi Rahmah Nur Dongoran Rahman Saleh Nasution Rahman Saleh Nasution Rahmani, Nur Ahmadi Rahmat Daim Harahap Rahmi Syahriza Rahmi Syahriza, Rahmi Rahmi, Maulida Raihani Az Zahra Aljuned Ramadani, Sri Ramadhani, Sri Ramadhani, Syifa Husna Ramadhini, Suci Rambe, Trinaningsih Ramil Abbasov Rani Maylani Rendi Setiawan Purba Reni Ria Armayani Hasibuan ria septiana Ria Tifany Tambunan Rifani Anggraini Rifki Arifin Lubis Rifky Ismal Rika Umbaiyani Ritonga Rindi Syahputri Risa Adelila Hasibuan Risa Adelila Hasibuan Riski Ananda Siregar Risma Haryani Siregar Ritonga, Afiq Yasfa Assaumi Rizkinta Amelia Batubara Rizky Karina Syahputra Sagala Rizky, Indah Mutiara Roida Purba Ruliana Ruliana, Ruliana Ryan Syahputra Sabrina Faraditha Sabrina Faraditha Sabrina, Zafira Safitri Winarsih Sakinah, Layla Nurul Salma Indriani Salma Indriani Salsabila, Fazira Samad, Khairunnisa Abd Samsi Efendi Sandi Nugraha Saparuddin Siregar Sapina Dongoran Sarah, Fitria Sarah Sari, Indaniaty Hasanah Sari, Ok. Putri Ananda Sarifah Aini Kembaren Sastriani Ritonga Sepfiani, Putri Serly Charita Harahap Sherin Aulia Putri Sherin Aulia Putri Sihotang, Indah Khairunnisa Silalahi, Purnama Ramadani Silalahi, Purnama Ramadhani Silvia Anggrie Nst Sindi Rahmadani Sinta Aulia Haikal Sinulingga, Nabila Oktarina Siregar, Choirussonya Putri Amini Siregar, Mutia Fajri Siregar, Nurul Haliza Siregar, Riski Ananda Siregar, Rizky Anggina Siregar, Sri Indah Siregar, Suci Afria Sasty Sisca Amini Cahya Agitsna Agitsna Siti Aisyah Siti Alfaini Syarifah Siti Amrina Hasibuan Siti Julia Siti Rahma Sibuea Sitorus, Sry Rahayu Ningsih Sofia Lubis Soleha, Safnah Sri Ramadhani Sri Ramadhani Sri Sudiarti sri sudiarti Sri Sudiarti Sry Rahayu Ningsih Sitorus Stefani Stefani Subakti, Hari Suci Arifah Lubis Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Suhairi Suhairi Suliawati Suliawati Sunan Agung Nugroho Syafina, Lailan Syahinda, T. Razita Syahputri, Nur Mustika Syamsiar, Syamsiar Syaputri, Widya Syari, Meilya Evita Syarifah Hanum Tumangger Syarifah Hanum Tumangger Tambunan, Khairina Tanjung, Miftahul Jannah Tari Rizkya Fona Tasya Fadilah Taufiq Kamil Batubara Tiara Ajeng Dewita Tira Syahira Tri Inda Fadhila Rahma Tri Inda Fadhila Rahma Tria Annisa Try Wahyuni Mawatdah Try Wahyuni Mawatdah Tumanggor, Siti Rahmah Tuti Anggraini Tuti Anggraini Ubay, Fadhila Audi Utama, Septia Sakinah Rizki Valen Zikra Febix Vania Khairunisa lubis Wa Ode Jeslin Wa Ode Jeslin Wahyu Apriandi Batubara Wahyu Destriyansah Wahyu Pinastia Ningrum Wahyudi, Rizky Waizul Qarni Widya Rizky Amelia Willia Wahyuni Winata, Reihan Arya Winda Irmayani Sijabat Windy Puspita Yasirwan Yati, Fenni Windi Yeni Aprilina Pulungan Yeprian Aji Ratukarangga Yola Aprilia Sibagariang yuda pratama Yulia Wati Yulita Astri Yulpida Sari Lubis Yuniar Pangesti Yusrizal Yustia Dewi Yusuf Yusuf Zahir Muhammad Fadhilah Harahap Zahir Muhammad Fadhilah Harahap Zainarti Zainarti Zainarti Zamzami Akromi Lubis Zuhrinal M. Nawawi Zulfa Khoiriah Zulfina Ramadhani Siregar Zulhasby Assidqy Nasution ‘Izzi, Amalul