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Pengaruh Faktor Internal Dan Faktor Eksternal Terhadap Non Performing Financing (NPF) Pada Pembiayaan Bank Umum Syariah Ainiah, Pocut; Sriyana, Jaka
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.11901

Abstract

This research aims to analyze the influence of internal factors and external factors of Sharia Commercial Banks on the NPF for murabahah financing, NPF for musyarakah financing, NPF for mudharabah financing, NPF for ijarah financing, NPF for istishna financing, and NPF for qardh financing. The research method used is quantitative research using secondary data from Bank Muamalat Indonesia, Bank BCA Syariah, Bank Panin Syariah, Bank Bukopin Syariah, Bank Mega Syariah, and Bank Victoria Syariah, all of which are the results of financial reports published by the OJK during the quarterly period. 1 of 2013 to the fourth quarter of 2022. The results of this research are that internal factors and external factors have an influence on NPF in murabahah, musyarakah and istishna financing in sharia commercial banks. Meanwhile, the NPF for mudharabah, ijarah and qardh financing is not influenced by internal and external factors in Islamic commercial banks.
A Strategic Shift from Traditional Philanthropy to Modern Philanthropy Insawan Putri, Azzahrah; Suseno, Priyonggo; Sriyana, Jaka
Al-'Adl Vol. 19 No. 02 (2026): Al-'Adl
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/aladl.v19i02.14273

Abstract

This study aims to analyze the transformation strategy of Islamic philanthropy from a traditional approach to modern philanthropy in BAZNAS Kendari City and Dompet Dhuafa Southeast Sulawesi. This study departs from the fact that Islamic philanthropic practices at the local level still show dualism: on the one hand, there is a strengthening of governance, digitalization, and empowerment orientation; On the other hand, the charitable approach and direct relations of muzakki-mustahik remain dominant. The research uses a qualitative approach with a case study type. Data was collected through interviews, observations, and documentation, then analyzed using Oliver Williamson's four-level institutional framework and the Business Model Canvas (BMC). The results of the study show that BAZNAS Kendari City has undergone a relatively more established transformation at the level of institutional governance, characterized by legal legitimacy, auditing, reporting systems, and strengthening the principles of transparency and accountability. However, the transformation at the resource allocation level is still in the transition phase because productive empowerment is not yet fully optimal. In contrast, Dompet Dhuafa Southeast Sulawesi is more adaptive in digital fundraising, partnerships, and distribution flexibility, but still faces weaknesses in the aspects of SOPs and institutionalization of governance. The main challenges of the two institutions include low community zakat literacy, dominance of charity approaches, limited human resources, and funding patterns that are not stable and not flexible enough to support program development. This article emphasizes that the transformation of Islamic philanthropy is not enough to be interpreted as the digitization of fundraising, but must include institutional professionalization, system strengthening, financing diversification, and sustainable empowerment orientation
The Ethical Identity Index Based on Contemporary Maqaṣid al-Sharīʿah in Islamic Banking in Indonesia Amimah Oktarina; Jaka Sriyana; Akhsyim Afandi; Abdul Hakim
MILRev: Metro Islamic Law Review Vol. 5 No. 1 (2026): MilRev: Metro Islamic Law Review
Publisher : Faculty of Sharia, UIN Jurai Siwo Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/milrev.v5i1.12778

Abstract

Ethical disclosure constitutes a central pillar of accountability in Islamic banking; however, existing measurement tools, particularly the Ethical Identity Index (EII), have not sufficiently captured recent developments in reporting practices within the Indonesian context. Prior studies predominantly employ static ethical frameworks, thereby limiting their responsiveness to evolving governance standards and contemporary interpretations of Islamic ethical principles. This study aims to address this gap by developing a Modified Sharia-Based Ethical Identity Index (MSBEII) grounded in Jasser Auda’s contemporary Maqaṣid al-Sharīʿah framework, which emphasises a dynamic, multidimensional approach to Islamic ethics. This research adopts a quantitative design by analysing annual reports of Islamic banks in Indonesia and comparing ethical disclosure quality before and after the implementation of the MSBEII. The Wilcoxon signed-rank test is utilised to examine statistically significant differences between disclosure scores derived from the original EII and the modified index. The findings demonstrate a significant improvement in ethical disclosure scores following the application of the MSBEII, indicating that the modified index is more sensitive in capturing previously underrepresented ethical dimensions, particularly those related to governance transparency, social responsibility, and value-based compliance. These results confirm that integrating a contemporary Maqaṣid al-Sharīʿah perspective enhances the analytical depth and contextual relevance of ethical disclosure measurement. Theoretically, this study contributes to advancing the Islamic banking literature by bridging the gap between normative Islamic ethical frameworks and empirical assessment tools. Practically, the MSBEII provides a more comprehensive and adaptable instrument for regulators, standard-setters, and industry practitioners to strengthen governance quality and ethical accountability.
AN ANALYSIS OF THE EFFECT OF YOGYAKARTA’S PRIVILEGE FUND ON POVERTY REDUCTION Hasanah, Nuryana Nurul; Sriyana, Jaka; Saryana, Saryana
Jurnal Ilmu Ekonomi dan Pembangunan Vol 25, No 1 (2025): Jurnal Ilmu Ekonomi dan Pembangunan
Publisher : EP FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jiep.v25i1.97026

Abstract

In September 2015, the United Nations (UN) set Sustainable Development Goals (SDGs) to improve global prosperity, with the first SDG focusing on the elimination of poverty. In Indonesia, the poverty rate in 2023 is 9.36%, while in Yogyakarta it is higher at 11.04%. As a special region, Yogyakarta receives a Privileged Fund that continues to increase every year, with one of its performance indicators being poverty reduction. This study analyzes the impact of the Privileges Fund on poverty in Yogyakarta using secondary data from the Central Bureau of Statistics for the period 2014-2023. The variables studied include poverty rate, Human Development Index (HDI), unemployment rate, and Gross Regional Domestic Product (GRDP) growth. The analysis was conducted using panel data regression method, using Fixed Effects Model and Non-Linear Logarithmic Panel Data Regression Model to capture data fluctuation more accurately. In addition, the Adaptive Regression Model was used to understand the dynamic relationship between variables. The results show that the Privilege Fund has not affected poverty in the year of allocation because the monitoring and evaluation process is carried out before the following year's allocation. Thus, the achievement of the Privileges Fund in the previous year (t-1) only has an impact on poverty reduction in the following year (t). HDI shows a significant negative effect on poverty in both models, while the unemployment rate has no effect. Meanwhile, GRDP growth has a significant negative effect on poverty in the Adaptive Panel Model but not in the Static Panel Model. These findings emphasize the importance of evaluation mechanisms in the effectiveness of the Privileges Fund as well as the role of human development and economic growth in reducing poverty in DIY.