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All Journal Jurnal Siasat Bisnis Jurnal Ekonomi Kuantitatif Terapan Jurnal Penelitian Pendidikan Guru Sekolah Dasar Afkaruna: Indonesian Interdisciplinary Journal of Islamic Studies Gadjah Mada International Journal of Business Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Kubik Jurnal Ekonomi Syariah Teori dan Terapan Al-Ihkam: Jurnal Hukum dan Pranata Sosial Global Review of Islamic Economics and Business Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Perisai : Islamic Banking and Finance Journal Economica: Jurnal Ekonomi Islam al-Uqud : Journal of Islamic Economics Al-Muzara'ah Jurnal Ekonomi & Keuangan Islam AFEBI Islamic Finance and Economic Review Muqtasid: Jurnal Ekonomi dan Perbankan Syariah MALIA Journal of Innovation in Business and Economics Amwaluna Jurnal Ekonomi dan Keuangan Syariah Journal of Islamic Monetary Economics and Finance PREPOTIF : Jurnal Kesehatan Masyarakat SEMAR KUBIK: Jurnal Publikasi Ilmiah Matematika Share: Jurnal Ekonomi dan Keuangan Islam BISMA (Bisnis dan Manajemen) Journal of Islamic Economic Literatures International Journal of Waqf Review on Islamic Accounting Islamic Social Finance Jurnal Riset Mahasiswa Matematika Islamic Economics Methodology Jurnal Abdimas Jatibara Fara'id and Wealth Management Maqasid al-Shariah Review Management and Sustainability Accounting and Sustainability Business and Sustainability IEFBR: Islamic Economics, Finance, and Banking Review Journal of Research on Community Engagement
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Unlocking the synergy between intellectual capital and cost efficiency in Islamic bank Hadi, T. Saipul; Laila, Nisful; Yatoo, Nissar Ahmad
Jurnal Ekonomi & Keuangan Islam Volume 10 No. 2, July 2024
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JEKI.vol10.iss2.art1

Abstract

Purpose – This study examines the contribution of intellectual capital (IC) to Islamic banks’ cost efficiency.Methodology – The data envelopment analysis (DEA) method uses an intermediation approach to measure the cost efficiency of Islamic banks and modified value-added intellectual capital (MVAIC) as a measurement of IC. The sample of this research comprises 11 Islamic commercial banks registered with the financial services authority (Otoritas Jasa Keuangan, OJK) and operating from to 2014-2023. This research method uses the system generalized method of moments (SGMM) regression to analyze the impact of IC on the cost efficiency of Islamic banks. Findings – The results showed that IC positively affects the cost efficiency of Islamic banks in Indonesia. Another finding is that human capital (HC) contributes significantly to improving the cost efficiency of Islamic banks. structural capital (SC), capital employed (CE), and relational capital (RC) do not affect the cost efficiency of Islamic banks.Implications – This research implies that Islamic banks can determine which IC components require additional investment to improve efficiency and provide future Islamic banking performance-oriented towards new technology.Originality – This study seeks to fill the gap in previous research by analyzing the impact of IC and its components on the cost efficiency of Islamic banks.
Global Islamic Banking Development: A Review and Bibliometric Analysis Using R-Biblioshiny Application Fahamsyah, Mohammad Hatta; Mawardi, Imron; Laila, Nisful; Shabbir, Malik Shahzad
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 14, No 1 (2023): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v14i1.69-92

Abstract

Islamic banking refers to a banking system that operates based on the principles of Islamic law and Sharia. The bank is guided by Islamic economics and follows specific guidelines and principles that differentiate it from the conventional banking system. The aim of this article is to provide insight into the extensive bibliometric literature on Islamic banking globally. The method used in this study is a bibliometric analysis of the literature collected in 2014 to 2023 from Scopus database,te sample of the study is 69 of the 317 publications. This research classifies and visualizes them using R-Biblioshiny software. Overall, this review provides an appropriate reference point for further research on 'Islamic Banking Globally'. The results of the bibliometric analysis reveal that the research focuses mainly on ”Islamic” and “Bank”. The findings of this research show that Islamic banking globally has experienced a significant trend in the last 9 years and to be of significant interest for discussion and research. Notably, the density visualization analysis, which involves measuring the co-occurrence network of keyword pairs reveals a compelling trend, thus indicating that this research theme is still interesting to research today. However, further research is needed in more detail considering the increasing development of Islam.
On the Forgotten Index and Jacobson Graphs Associated with Integer Rings Modulo n Jauhari, Mohammad Nafie; Jannah, Shahnaz Latifatul; Turmudi, Turmudi; Nisfulaila, Intan
KUBIK Vol 9 No 2 (2024): KUBIK: Jurnal Publikasi Ilmiah Matematika
Publisher : Department of Mathematics, Faculty of Science and Technology, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/kubik.v9i2.39585

Abstract

This paper investigates the connections between the Jacobson graph and the algebraic properties of rings through the analysis of the Jacobson graph of the ring \mathbb{Z}_{3p}, where p is a prime number greater than 3. The Jacobson graph of a commutative ring R is constructed by taking the elements of R, excluding its Jacobson Radical, as vertices, and connecting two distinct vertices if 1 minus their product is not a unit in R. The F-Index is utilized to capture and represent the structural properties of the ring through its associated graph. A detailed examination of the Jacobson Radical, maximal ideals, and vertex degrees in \mathbb{Z}_{3p} leads to the calculation of the F-Index, providing insights into the graph’s connectivity and underlying algebraic structure. This study contributes to the intersection of algebra and graph theory, offering a foundation for further research into more complex algebraic structures.
Developing Green Waqf Model for Environmental Issues Rusydiana, Aam Slamet; Sukmana, Raditya; Laila, Nisful
Islamic Economics Methodology Vol. 2 No. 2 (2023): Islamic Economics Methodology
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/iem.v2i2.319

Abstract

The discussion on strengthening environmental issues for sustainable development is summarized in SDGs goal fifteen. On the other hand, waqf is an Islamic social fund instrument that has a sustainable nature and has relevance to SDGs, so it has the potential to be developed in its role in maintaining a more sustainable environment. This research seeks to look at waqf models that are relevant to the SDGs by prioritizing waqf models that can be implemented in Indonesia in line with SDGs goal 15 from the Maqasid al-Shariah perspective. Furthermore, this research proposes a model for realizing the 15th SDG goal, namely the preservation of terrestrial ecosystems based on waqf through a modified Green Waqf scheme
Analysis of Factors That Influence Students' Investment Intentions towards Retail Sukuk in Pekanbaru Riau Desi Novera Danur; Nisful Laila; Fitria Nurma Sari
Islamic Economics, Finance, and Banking Review Vol. 3 No. 2 (2023): December
Publisher : Universitas Ahmad Dahlan

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

Abstract

The development of sharia finance has experienced significant developments in the last decade, especially retail sukuk which is proclaimed to be an alternative sharia investment that directly contributes to funding state infrastructure. This research aims to investigate the determinants of investment intentions which are measured using several variables, including product knowledge, investment understanding and sharia compliance. In addition, this research analyzes how these three variables influence investment intentions with risk as a moderating variable. This research used primary data from 90 respondents who were students at Sultan Syarif Qasim University Riau and Muhammadiyah University Riau. The analytical test tool used is SmartPLS 3.0 with the SEM-PLS (Structural Equation Model – Partial Least Square) analysis method. The results of this research show that investment knowledge and sharia compliance have a significant effect on investment intentions. Furthermore, this research also reveals that investment knowledge has no effect on investment intentions in retail sukuk. Furthermore, the research results explain that the risk variable does not moderate investment understanding of investment intentions. Meanwhile, the risk variable moderates the relationship between sharia compliance and investment intentions. The results of this research emphasize that the government through sharia financial institutions and academics must prioritize increasing investment knowledge and sharia compliance in order to encourage retail sukuk investment intentions in Pekanbaru.
Nexus between Sharia Governance and Financial Performance: Evidence from Indonesian Islamic Banking Hijriah, Hanifiyah Yuliatul; Kholidah, Himmatul; Alkausar, Bani; Laila, Nisful; Al Mustofa, Muhammad Ubaidillah
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i1.20233

Abstract

ABSTRACT – This study critically evaluates the effectiveness of Islamic governance on the financial performance of Islamic banks in Indonesia. Due to the absence of regulations defining optimal Sharia Supervisory Board (SSB) structure and qualifications, the research explores the empirical relationship between SSB characteristics and financial performance. Using a quantitative approach, the study analyzes data from 14 Islamic banks over a seven-year period (2014-2020). Multiple regression analysis reveals that SSB size, educational background, and financial/accounting expertise have minimal impact on financial performance. Interestingly, cross-membership on SSBs is found to have a negative effect. These findings, coupled with the observation of SSBs often lacking banking and finance backgrounds, suggest a potential disconnect between Sharia governance and managerial activities. The study advocates for clear and comprehensive regulations to strengthen SSB composition and competence, ultimately promoting the sustainable development of Islamic banking in Indonesia.========================================================================================================ABSTRAK – Hubungan Antara Tata Kelola Syariah dan Kinerja Keuangan: Bukti dari Perbankan Syariah Indonesia. Studi ini secara kritis mengevaluasi efektivitas tata kelola Syariah terhadap kinerja keuangan perbankan syariah di Indonesia. Mengingat belum adanya peraturan yang mengatur struktur minimum dan kualifikasi optimal Dewan Pengawas Syariah (DPS), penelitian ini bermaksud mengkaji secara empiris empiris hubungan antara karakteristik DPS dan kinerja keuangan. Dengan menggunakan pendekatan kuantitatif, penelitian ini menganalisis data dari 14 bank Islam selama tujuh tahun (2014-2020). Hasil analisis regresi berganda menunjukkan bahwa ukuran DPS, latar belakang pendidikan, dan keahlian keuangan dan akuntansi kurang memiliki dampak terhadap kinerja keuangan perbankan syariah. Menariknya, cross-membership pada DPS ditemukan memiliki efek negatif. Temuan ini, ditambah dengan pengamatan terhadap DPS yang seringkali tidak memiliki latar belakang perbankan dan keuangan, menunjukkan potensi keterputusan antara tata kelola Syariah dan aktivitas manajerial. Studi ini merekomendasikan adanya peraturan yang jelas dan komprehensif untuk memperkuat komposisi dan kompetensi DPS, yang pada akhirnya mendorong pengembangan bank syariah yang berkelanjutan di Indonesia.
Waqf Development for Responsible Consumption and Production Rusydiana, Aam Slamet; Sukmana, Raditya; Laila, Nisful; Ali, M. Mahbubi
Fara'id and Wealth Management Vol. 3 No. 2 (2023): Fara'id and Wealth Management
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/fwm.v3i2.374

Abstract

The discussion on responsible consumption and production is summarized in the twelfth SDGs goal. On the other hand, waqf is an instrument of Islamic social funds that has a sustainable nature and has the relevance of waqf to the SDGs, so it has the potential to be developed in its role in responsible consumption and production and its impacts. This study seeks to see the waqf development model that is relevant to the goals of the SDGs by determining the priority of the waqf model that can be applied in Indonesia which is in line with the objectives of SDG-12. The results of the study indicate that the Waqf & ZIS model is the right model to support the achievement of the twelfth goal of the SDGs, namely responsible consumption and production. This study also proposes a waqf-based waste management system that is suitable for this purpose.
Aplikasi Diagonalisasi Matriks dalam Penyelesaian Sistem Persamaan Diferensial Biasa Orde Satu Ulfa, Anis Maria; Nisfulaila, Intan; Jauhari, Mohammad Nafie
Jurnal Riset Mahasiswa Matematika Vol 5, No 2 (2025): Jurnal Riset Mahasiswa Matematika
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/jrmm.v5i2.34798

Abstract

Persamaan diferensial adalah sebarang persamaan dengan nilai tak-diketahui (unknown) berupa suatu fungsi dan yang melibatkan turunan (atau diferensial) dari fungsi yang tidak diketahui ini. Berorde satu karena hanya mengandung turunan pertama, tidak ada turunan yang lebih tinggi. Sebuah sistem persamaan diferensial adalah sekumpulan dua atau lebih persamaan diferensial yang saling berkaitan. Sistem persamaan diferensial membutuhkan metode-metode atau pendekatan dalam penyelesaiannya yang sering kali sulit untuk diselesaikan secara langsung. Salah satu pendekatan efektif yang dapat digunakan dalam penyelesaian sistem persamaan diferensial adalah dengan diagonalisasi matriks. Diagonalisasi matriks adalah proses mengubah suatu matriks menjadi bentuk diagonal. Tujuan penelitian ini adalah untuk membahas dan mengeksplorasi penerapan diagonalisasi matriks dalam penyelesaian sistem persamaan diferensial. Hasil dari penelitian ini adalah sistem persamaan diferensial biasa orde satu yang dapat dinotasikan menjadi matriks dan diselesaikan dengan diagonalisasi matriks jika matriks memiliki nilai eigen berbeda, memiliki vektor eigen bebas linear, dan terdapat sebuah matriks invertibel sehingga adalah sebuah matriks diagonal. 
Pendampingan Instrumentasi SROI kepada LAZ Yatim Mandiri untuk Mengukur Dampak Sosial-Ekonomi-Spiritual Program Breeding dan Fattening Domba Sulistya Rusgianto; Tika Widiastuti; Noven Suprayogi; Eko Fajar Cahyono; Al Marifatul A'la; Nisful Laila; Puji Sucia Sukmaningrum; Eka Puspa Dewi; Nikmatul Atiya; Shafana Putri Sambas; Chorista Fitriani
SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) Vol 14, No 1 (2025): Mei
Publisher : LPPM UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/semar.v14i1.96450

Abstract

Kegiatan pengabdian masyarakat ini bertujuan memberikan pendampingan Lembaga Amil Zakat Nasional (LAZNAS) Yatim Mandiri dalam meningkatkan kemampuan mengevaluasi dampak sosial-ekonomi-spiritual program breeding dan fattening domba menggunakan metode Social Return on Investment (SROI). Tahapan kegiatan meliputi: (1) koordinasi awal untuk menyusun instrumen SROI; (2) Focus Group Discussion (FGD) dengan LAZNAS Yatim Mandiri guna menggali informasi terkait program; (3) pendampingan penyusunan instrumen SROI; (4) pendampingan evaluasi lapangan untuk pengumpulan data; dan (5) pendampingan penghitungan dampak sosial-ekonomi menggunakan metode SROI. Melalui program ini, Yatim Mandiri berhasil mengembangkan instrumen evaluasi SROI yang relevan dan efektif dalam mengukur dampak program. Hasil evaluasi menunjukkan bahwa rasio SROI program ini mencapai 5,42, yang berarti setiap Rp1 yang diinvestasikan menghasilkan manfaat ekonomi dan sosial senilai Rp5,42. Kegiatan ini tidak hanya memberikan gambaran nyata dampak sosial-ekonomi yang dihasilkan oleh program, tetapi juga memperkuat kapasitas LAZ Yatim Mandiri dalam menyusun dan mengevaluasi program secara mandiri di masa depan. Pendampingan ini diharapkan menjadi model strategis dalam pengelolaan program zakat berbasis pemberdayaan masyarakat yang terukur dan berkelanjutan.
THE EFFECT OF FINANCIAL PERFORMANCE ON THE RISK OF BANKRUPTCY OF ISLAMIC COMMERCIAL BANKS IN INDONESIA (USING THE MODIFIED ALTMAN Z-SCORE METHOD FOR THE PERIOD 2011-2017) Afiqoh, Luluk; Laila, Nisful
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 4 No. 2 (2018): JULI-DESEMBER 2018
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (643.151 KB) | DOI: 10.20473/jebis.v4i2.10757

Abstract

This research aims to find out the influence of financial performance measured using the Capital Adequacy Ratio variable, Financing to Deposit Ratio, Leverage, Bank Size, Loan to Asset Ratio and Return on Assets to the risk of sharia bank bankruptcy in Indonesia calculated using the Altman Z-Score method Modification. This study uses a quantitative approach with panel data regression analysis techniques. The results of this study show partially the variable Capital Adequacy Ratio, Financing to Deposit Ratio, Bank Size has a significant positive effect, the variable Loan to Asset Ratio Leverage has a significant negative effect, and Return on Asset has a positive and insignificant effect. Nevertheles the variable Capital Adequacy Ratio, Financing to Deposit Ratio, Leverage, Bank Size, Loan to Asset Ratio and Return on Asset have a significant effect on the value of Altman Z-Score as a measure of the risk of bankruptcy in Islamic commercial banks in Indonesia.Keywords: Financial Performance, Islamic Commercial Bank, Risk of Bankruptcy, Altman Z-Score Modification
Co-Authors - Dewikarina A.A. Ketut Agung Cahyawan W Aam Rusydiana Aam Slamet Rusydiana Aam Slamet Rusydiana Aam Slamet Rusydiana, Aam Slamet Adrianna Syariefur Rakhmat Afifatun Ni’mah Afiqoh, Luluk Al Amiri Octadianto Al Marifatul A'la Al Mustofa, Muhammad Ubaidillah Ali, M. Mahbubi Ali, Mohammad Mahbubi Alin Nuhadilah Alissa Azmul Faoziyyah Annisa Aulia Safitri Annisa Ayusaleha Ari Widodo Arwani Arwani Ascarya Ascarya Aslan, Hakan Atina Shofawati, Atina Ayu Dwi Rukmana Aziza Hanifa Khairunnisa Bani Alkausar, Bani bayram, kamola Bayu Arie Fianto Belgiawan, Prawira Fajarindra Bin Mohd Dali, Nuradli Ridzwan Shah Bunga Aprigati Iskandar Chandra Ari Haryanto Chandra Ari Haryanto, Chandra Ari Choirum Miha Chorista Fitriani Dahayu Bethari Widyandri Desi Novera Danur Desi Sulfa Ningtias Dewi Karina, Dewi Dina Fitrisia Septiarini, Dina Fitrisia Doni Kurniawan Doni Kurniawan Dwi Wulan Ramadani Eka Puspa Dewi Eko Fajar Cahyono, David Kaluge Evania Herindar Fadlilatun Ni'mah Fahamsyah, Mohammad Hatta Ferica, Michelle Filianti, Dian Fitria Nurma Sari Gianissa Pandu Islamy Gigih Prihantono Hadi, T. Saipul Hanifiyah Yuliatul Hijriah, Hanifiyah Yuliatul Herwindo Ghora Nidityo Herwindo Ghora Nidityo, Herwindo Ghora Hikmah Maulidiyah Ibrahim, Mochammad Malik Idzal Dwi Nantyah Imron Mawardi Indah Rahmawati Irham Zaki Islamy, Gianissa Pandu Ivani Ramadhanti Jannah, Shahnaz Latifatul Jayanti, Septia Dwi Kholidah, Himmatul KP Prabheesh Lia Auliah Rachmah M Nasih M. Fikri Himmawan M. Madyan Madyan, Muhammad Martien Rachmawati Martien Rachmawati, Martien Maslihatul Bisriyah Maulida, Syahdatul Mayangsari, Lidia Meidina Ana Ogie Moh. Nasih Mohammad Nafie Jauhari Muhammad Madyan, Muhammad Nadia Amalia Latifah Nia Fajriyatun Nadlifiyah Nikmatul Atiya Noven Suprayogi, Noven Nurul Huda Persada, Satria Fadil Puji Sucia Sukmaningrum Pupun Saepul Rohman Puspita Sari, Ika Putri, Diana Clarisa Alya Raditya Sukmana Ramadhanti, Ivani Rani, Lina Nugraha Reza Ashari Nasution Rolista Dwi Oktavia Rosalia Debby Endrianti Rusmita, Sylva Alif Salsabilla, Salma Nadia Setiyowati, Arin Shabbir, Malik Shahzad Shafana Putri Sambas Shahzad Shabbir, Malik Sherrindra Avedta Siti Nur Ro'ikayah Siti Zulaikah Siti Zulva Rafika Sri Herianingrum Sri Yayu Ninglasari Sudana Sudana Sulistya Rusgianto Tika Widiastuti Turmudi Ulfa, Anis Maria Vega Zahrah Narendra Duhita WAHYU SUKARTININGSIH Wijaya, Ulfia Imelda Windasari, Nila Armelia Yatoo, Nissar Ahmad Yulita Widya Afiqah