Garuda - Garba Rujukan Digital

The Influence of Intellectual Capital on Islamic Banks Profitability: A Mediation Analysis of Non-Profitability Performance and Islamicity Financial Performance Index Rara Genta Munggarani Basri; Rahmat Mulyana; Hendri Tanjung
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 13, No 2 (2021)
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Abstract. This study aims to analyze the influence of intellectual capital on Islamic banks' profitability in Indonesia, mediated by non-profitability performance and Islamicity Financial Performance Index variables. This study uses Structural Equation Modeling (SEM) analysis of secondary data from a sample of 8 (eight) Islamic commercial banks in the form of financial statements for 2018-2020. This research shows, first, intellectual capital directly has a significant positive influence on the Islamic banks' profitability in Indonesia. Second, intellectual capital mediated by non-profitability performance has a significant positive influence on Islamic banks’ profitability. Also, the relationship of intellectual capital through the Islamicity Financial Performance Index has a positive significant influence on the Islamic banks’ profitability. This indicates that intellectual capital gives new strength for Islamic banks to compete with conventional banks.Keywords: Intellectual Capital, Profitability, Non-Profitability Performance, Islamicity Financial Performance Index Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital terhadap profitabilitas bank umum syariah di Indonesia yang dimediasi oleh variabel kinerja non profitabilitas dan Islamicity Financial Performance Index. Penelitian ini menggunakan analisis Structural Equation Modelling (SEM) terhadap data sekunder dari sampel 8 (delapan) bank umum syariah berupa laporan keuangan tahun 2018-2020. Temuan pertama menunjukkan bahwa intellectual capital memiliki pengaruh yang positif secara signifikan terhadap profitabilitas bank syariah di Indonesia. Kedua, intellectual capital yang dimediasi oleh variabel kinerja non profitabilitas menghasilkan pengaruh yang positif secara signifikan terhadap profitabilitas bank syariah. Dan hubungan intellectual capital melalui Islamicity Financial Performance Index juga menghasilkan pengaruh yang positif secara signifikan terhadap profitabilitas bank syariah. Hal ini mengindikasikan bahwa intellectual capital memberikan kekuatan baru bagi bank syariah untuk bersaing dengan bank konvesional.Kata kunci: Intellectual Capital, Profitabilitas, Kinerja Non-Profitabilitas, Islamicity Financial Performance Index

IMPLEMENTASI LITERASI FINANSIAL PADA PESERTA DIDIK KELAS 5 DI SEKOLAH ALAM AL GIVA KOTA BOGOR Nurhalimah; Muhammad Fahri; Munggarani Basri, Rara Genta
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10 No. 02 Juni 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i02.25461

Technological advances have made it easier to access financial services, but ironically, this has also contributed to the increasing cases of online loan defaults and the involvement of the younger generation in online gambling due to a lack of financial literacy. This study aims to describe the implementation of financial literacy in grade 5 students at Al Giva Nature School and its impact on their financial understanding and attitudes. We collected data through observation, in-depth interviews, and documentation using a qualitative approach and case study method. The results of the study show that financial literacy is implemented through fundraising activities, saving, internal internships in the school canteen, and Friday alms, which are integrated with the school's business pillars. These activities provide students with practical experience in obtaining, saving, spending, and donating money. The impact is seen in the increasing understanding of students about sources of money, the ability to distinguish between needs and wants, the growth of saving habits, and enthusiasm for sharing. This study concludes that the implementation of financial literacy based on real activities makes a positive contribution to instilling wise financial understanding and behavior in students from an early age.

The Influence of Intellectual Capital on Islamic Banks Profitability: A Mediation Analysis of Non-Profitability Performance and Islamicity Financial Performance Index Munggarani Basri, Rara Genta; Mulyana, Rahmat; Tanjung, Hendri
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 13 No. 2 (2021)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v13i2.23038

Abstract. This study aims to analyze the influence of intellectual capital on Islamic banks' profitability in Indonesia, mediated by non-profitability performance and Islamicity Financial Performance Index variables. This study uses Structural Equation Modeling (SEM) analysis of secondary data from a sample of 8 (eight) Islamic commercial banks in the form of financial statements for 2018-2020. This research shows, first, intellectual capital directly has a significant positive influence on the Islamic banks' profitability in Indonesia. Second, intellectual capital mediated by non-profitability performance has a significant positive influence on Islamic banks’ profitability. Also, the relationship of intellectual capital through the Islamicity Financial Performance Index has a positive significant influence on the Islamic banks’ profitability. This indicates that intellectual capital gives new strength for Islamic banks to compete with conventional banks.Keywords: Intellectual Capital, Profitability, Non-Profitability Performance, Islamicity Financial Performance Index Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital terhadap profitabilitas bank umum syariah di Indonesia yang dimediasi oleh variabel kinerja non profitabilitas dan Islamicity Financial Performance Index. Penelitian ini menggunakan analisis Structural Equation Modelling (SEM) terhadap data sekunder dari sampel 8 (delapan) bank umum syariah berupa laporan keuangan tahun 2018-2020. Temuan pertama menunjukkan bahwa intellectual capital memiliki pengaruh yang positif secara signifikan terhadap profitabilitas bank syariah di Indonesia. Kedua, intellectual capital yang dimediasi oleh variabel kinerja non profitabilitas menghasilkan pengaruh yang positif secara signifikan terhadap profitabilitas bank syariah. Dan hubungan intellectual capital melalui Islamicity Financial Performance Index juga menghasilkan pengaruh yang positif secara signifikan terhadap profitabilitas bank syariah. Hal ini mengindikasikan bahwa intellectual capital memberikan kekuatan baru bagi bank syariah untuk bersaing dengan bank konvesional.Kata kunci: Intellectual Capital, Profitabilitas, Kinerja Non-Profitabilitas, Islamicity Financial Performance Index

EFFECTIVENESS OF THE MEDIATION PROCESS IN RESOLVING DIVORCE CASES AT THE DEPOK RELIGIOUS COURT Basri, Rara Genta Munggarani; Malik, Ibnu; Sutisna, Sutisna; Hambari, Hambari
JURNAL ILMU SYARIAH Vol 12 No 1 (2024): JUNI
Publisher : IBN KHALDUN BOGOR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/mizan.v12i1.20376

The issuance of the Supreme Court Regulation of the Republic of Indonesia Number 1 of 2016 concerning Mediation Procedures indicates that the mediation process has received special attention by the Judiciary Institution because this process is a process that has a positive impact on the parties and is linear with the principles of the judiciary, namely fast, simple and low cost. Mediation is a way of resolving disputes through a negotiation process to obtain an agreement between the parties assisted by a mediator. This study used qualitative research methods. The type of research used is a case study, by taking a survey approachand conducting direct observations as well as conducting interviews with mediators and litigants. The research consists of field studies and literature studies (Field Research and Library Research). The Depok Religious Court has carried out the Mediation Process in accordance with the rules Regulation of the Supreme Court of the Republic of Indonesia Number 1 of 2016 concerning Mediation Procedures in Courts. The mediation process at the Depok Class 1 A Religious Court in accordance with PERMA No.1 of 2016 is still not effective with a success rate of only achieved about 2% Success with the issuance of a peace certificate, 8% Success by revoking the divorce case and 23% succeeded in peace but still choose Divorce.

Hifz al-Bi’ah sebagai Maqashid Syariah Kontemporer: Analisis Konseptual terhadap Legitimasi Green Sukuk dalam Pengelolaan Dana Haji di Indonesia Rara Genta Munggarani Basri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.11380

The management of Hajj funds in Indonesia requires the application of sharia principles that not only maintain financial security, but also sustainable benefits. Green sukuk emerged as an investment instrument that combines sharia principles with environmentally friendly financing. However, the legitimacy of green sukuk from the perspective of Maqashid Sharia, especially related to environmental protection (hifz al-bi'ah), is still rarely studied systematically. This study aims to analyze the position of hifz al-bi'ah as a contemporary Maqashid and assess the legitimacy of green sukuk in the management of Hajj funds in Indonesia. The method used is qualitative normative-conceptual through literature studies, with data from Maqashid Sharia literature, DSN-MUI fatwas, policy documents, and publications related to green sukuk. The descriptive-qualitative analysis shows that hifz al-bi'ah can be positioned as a contemporary Maqashid that strengthens the legitimacy of green sukuk, so that this instrument is not only Sharia-compliant, but also supports the sustainable management of Hajj funds and is aligned with the principle of public benefit.

Pengembangan Model Wakaf Produktif untuk Pembiayaan Haji dan Umrah Berkelanjutan di Indonesia Rara Genta Munggarani Basri; Syarifah Gustiawati Mukri; Naufal Dwi Lisardi
Jurnal Hukum Ekonomi Syariah : AICONOMIA Vol. 5 No. 1 (2026): Jurnal Hukum Ekonomi Syariah : aiconomia 2026
Publisher : Fakultas Syariah IAIN Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/acm.v5i1.7058

This study aims to develop a sustainable productive waqf model for Hajj and Umrah financing through the integration of Islamic social finance and sharia-compliant investment mechanisms. Previous studies have primarily focused on the role of productive waqf in education, healthcare, and economic empowerment, while its application to Hajj and Umrah financing remains limited. This study uses a qualitative approach to the method of literature studies. Secondary data were obtained from scientific literature and regulatory documents related to waqf, Hajj, and umrah, and then analyzed using content analysis techniques to develop productive waqf models. The findings indicate that productive waqf can serve as a sustainable financing source through a professionally managed endowment fund scheme. The proposed model involves wakif, nazhir, and Islamic financial institutions in generating investment returns that can be allocated for Hajj and umrah subsidies and support. This model contributes to expanding access to pilgrimage financing in a more inclusive, equitable, and sustainable manner.

Transparency And Accountability Of Hajj Funds from the Perspective Of Fiqh Muamalah Rara Genta Munggarani Basri; Muhammad Faishal Hidayat; Muhammad Hadi Nurfajar
JURNAL ILMU SYARIAH Vol 9 No 2 (2025): Mizan: Journal of Islamic Law
Publisher : Universitas Ibn Khaldun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/mizan.v13i2.22497

The management of Hajj funds is a significant mandate with religious, social, and economic dimensions, and therefore requires the application of high transparency and accountability principles. This study aims to analyze the transparency and accountability of Hajj funds from the perspective of fiqh mu’amalah, by emphasizing sharia principles such as trust, justice, openness (transparency), and accountability. The research method is qualitative, with a normative approach, based on a literature review of the Qur'an, Hadith, fiqh rules, and legislation governing the management of Hajj funds. The results showed that in fiqh mu’amalah, the management of Hajj funds must be based on a clear contract, the use of funds in accordance with their allocation, and the disclosure of information to the pilgrims as shahibul maal. Transparency and accountability are not only administrative requirements but also Syar'i obligations that aim to maintain the benefit of the Ummah and prevent irregularities (mafsadah). Thus, applying the principles of transparency and accountability in the management of Hajj funds aligns with the values of fiqh mu’amalah and is key to building public trust and ensuring professional, sharia-compliant management. Keywords: Transparency; Accountability; Hajj Funds; Fiqh Muamalah; Islamic Financial Management

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search