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All Journal Ahkam: Jurnal Ilmu Syariah EQUILIBRIUM Journal of Indonesian Economy and Business I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Ekonomi Syariah Teori dan Terapan BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ilmiah Ekonomi Islam EKSPANSI Economica: Jurnal Ekonomi Islam Jurnal Riset Akuntansi dan Keuangan International Journal of Applied Business Research International Journal of Islamic Business and Economics (IJIBEC) Sarwahita : Jurnal Pengabdian Kepada Masyarakat Ekonis : Jurnal Ekonomi dan Bisnis JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Review of Islamic Economics and Finance El-Qist : Journal of Islamic Economics and Business (JIEB) Industrial Research Workshop and National Seminar EKONOMIKA SYARIAH : Journal of Economic Studies Journal Integration of Management Studies JPS (Jurnal Perbankan Syariah) Proceeding of International Conference on Social Science and Humanity
Muhammad Muflih
Jurusan Akuntansi, Politeknik Negeri Bandung
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Determinants of Islamic Banking Profitability: A Comparative Analysis of Indonesia and Malaysia Syifa Nurmilla Fathiyyah; Muhammad Muflih
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 10 No. 4 (2023): Juli-2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol10iss20234pp391-402

Abstract

ABSTRACT Islamic banking in Indonesia and Malaysia experienced differences in asset growth and market share, potentially causing dissimilarity in profitability performance. This study aims to evaluate the factors that influence the increase in profitability of Islamic banking in Indonesia and Malaysia using signaling theory including market concentration (HHI), company size and financing risk (NPF), and national income (GDP) as control variables. It analyzed the Indonesian and Malaysian Islamic banks during the period 2017-2021. The method used in this study is comparative descriptive with panel data regression analysis measuring instruments. Based on the results of empirical analysis, factors that affect the profitability of Islamic banking in Indonesia are financing risk, while in Malaysia, it is financing risk and national income. The results of this study update the view on the profitability of Islamic banking in Indonesia and Malaysia. In addition, from the managerial side, this study contributes to creating NPF control in Indonesian Islamic banking because these factors can increase the profitability of the country's Islamic banking. The study also contributes to the development of market concentration strategies, company size, and financing risks in Malaysian Islamic banking as all these factors can increase the profitability of the country's Islamic banking. Keywords: Islamic Banking, Profitability, Market Concentration, Company Size, Financing Risk ABSTRAK Perbankan syariah Indonesia dan Malaysia mengalami perbedaan dalam pertumbuhan aset dan market share sehingga berpotensi menimbulkan perbedaan kinerja profitabilitas. Studi ini bertujuan untuk mengevaluasi faktor yang mempengaruhi peningkatan profitabilitas perbankan syariah di Indonesia dan Malaysia dengan menggunakan signaling theory diantaranya konsentrasi pasar (HHI), ukuran perusahaan dan risiko pembiayaan (NPF) serta pendapatan nasional (GDP) sebagai variabel kontrol. Studi ini menganalisis bank syariah di Indonesia dan Malaysia selama periode 2017-2021. Metode yang digunakan oleh studi ini adalah komparatif deskriptif dengan alat ukur analisis regresi data panel. Berdasarkan hasil analisis empiris, faktor yang mempengaruhi profitabilitas perbankan syariah Indonesia adalah risiko pembiayaan sedangkan di Malaysia adalah risiko pembiayaan serta pendapatan nasional. Hasil penelitian ini memperbaharui pandangan tentang profitabilitas perbankan syariah Indonesia dan Malaysia. Selain itu dari sisi manajerial, studi ini berkontribusi dalam menciptakan pengendalian NPF pada perbankan syariah Indonesia karena faktor tersebut mampu meningkatkan profitabilitas perbankan syariah negara tersebut. Selain itu studi ini juga berkontribusi dalam pengembangan strategi konsentrasi pasar, ukuran perusahaan dan risiko pembiayaan pada perbankan syariah Malaysia karena semua faktor tersebut mampu meningkatkan profitabilitas perbankan syariah negara tersebut. Kata Kunci: Bank Syariah, Profitabilitas, Konsentrasi Pasar, Ukuran Perusahaan, Risiko Pembiayaan
Determinants Maqashid Syariah Performance: Analysis of The Role of Islamic Social Reporting, Company Size, and Company Age of Islamic Banking in Indonesia and Malaysia Rizfa Nurul Hanif; Muhammad Muflih
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i3.59563

Abstract

The measurement of Islamic banking financial performance has only been measured according to business parameters to date. This study renews this view so that the view on Islamic banking is more comprehensive and fair. Good performance can provide opportunities for Islamic banks to continue to grow and be sustainable. The purpose of this study is to evaluate the role of Islamic Social Reporting (ISR), company size, and company age in influencing the performance of maqashid sharia Islamic banking in Indonesia and Malaysia for the period 2016-2021. With the quantitative method of panel data regression, simultaneously ISR, company size, and company age have a significant effect on the performance of maqashid sharia. Partially, the only company size has a significant effect, while ISR and company age do not. This study motivates Islamic banks to be consistent in developing ISR, company size, and company age in every aspect of bank operations.
Determinants of Capital Structure: Analysis of the Islamic Banking Industry in the ASEAN Region Waluyani, Iin; Muflih, Muhammad
EQUILIBRIUM Vol 10, No 2 (2022): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v10i2.15730

Abstract

This study aims to evaluate the factors that influence the capital structure of the Islamic banking industry in the ASEAN region using the trade-off theory as a basis for decision-making. In trade-off theory, book leverage can proxy capital structure as the dependent variable and bank-specific factors, including profitability, earnings volatility, bank size, asset growth, asset structure, and bank age, as independent variables. In addition, it also considers macroeconomic conditions, which are manifested in the gross domestic product and the inflation rate. The study results show that total assets can affect the level of debt because fixed assets can be used as collateral when the bank takes on debt. While other factors do not have a significant effect on the debt level of Islamic banks. These results are the first empirical study to explore the determinants of the capital structure of Islamic banks in the ASEAN region with different variables from previous research and updated sample data, namely the 2016-2020 period.
DETERMINANTS OF ISLAMIC BANKING FINANCIAL PERFORMANCE: ANALYZING THE ROLE OF CSR, ZAKAT, AND GCG IN INDONESIA AND MALAYSIA Syiami, Suci Siti; Muflih, Muhammad
Berkala Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v9i1.48656

Abstract

Although the Islamic banking sector is expanding rapidly, it still needs to improve its financial performance in order to compete with conventional banking. This study attempts to investigate how corporate social responsibility (CSR), zakat, and good corporate governance (GCG) affect the financial performance of Islamic banking in Indonesia and Malaysia from 2015 to 2021. Using the quantitative method of panel data regression, the study discovered that, simultaneously, CSR, zakat, and GCG have a significant impact on the financial performance of Islamic banking in both countries. Partially, only GCG has a noticeable influence while the other two do not. The results of this study encourage Islamic banks to consistently develop CSR, zakat, and GCG in every aspect of their operations and lead the industry.
PENGARUH KOMITE AUDIT, DEWAN DIREKSI DAN DEWAN PENGAWAS SYARIAH TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH: ESTIMASI PENGARUH LANGSUNG DAN PERAN MEDIASI MANAJEMEN LABA Anggreni, Meilinda; Novianty, Ira; Muflih, Muhammad
I-Economics Vol 8 No 1 (2022): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v8i1.12203

Abstract

Penelitian dilakukan untuk melihat pengaruh yang terjadi antara variabel komite audit, dewan direksi dan DPS terhadap kinerja keuangan dengan peran mediasi manajemen laba. Metode penelitian kuantitatif dan data sekunder digunakan pada riset ini. Sampel yang digunakan pada riset ini terdiri dari tiga belas Bank Umum Syariah periode 2016 hingga 2020. Analisis data yang digunakan pada riset ini yakni analisis jalur serta penerapan SEM-PLS. Studi ini menemukan bahwa komite audit dan dewan direksi secara langsung mempengaruhi manajemen laba dan kinerja keuangan. Disisi lain, dewan pengawas syariah memiliki pengaruh terhadap kinerja keuangan tetapi tidak memiliki pengaruh terhadap manajemen laba. Manajemen Laba dapat memediasi ketiga independent variabel yakni komite audit, dewan direksi dan DPS.
Credit Scoring Modelling For Corporate Banking Institutions Purbayati, Radia; Muflih, Muhammad; Pakpahan, Rosma
Journal Integration of Management Studies Vol. 2 No. 1 (2024)
Publisher : Integrasi Sains Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58229/jims.v2i1.125

Abstract

This research aims to build a credit scoring modeling simulation of bank corporate loans. The credit scoring model is used in assessing creditworthiness in credit decisions. This model determines whether or not a company is eligible for the corporate credit facility it proposes. Observations were made of 100 companies included in the list of Kompas100 Index formers on the Indonesia Stock Exchange (IDX) that have the potential to apply for loans/credits to Bank Financial Institutions (IKB) in optimizing the corporate capital structure through bank debt facilities in the period 2022. Analysis was conducted on five financial aspects consisting of 14 research variables, including (i) liquidity aspects, including current ratio and quick ratio variables; (ii) solvency aspects, including debt asset ratio and equity ratio variables; (iii) profitability aspects including return on net assets, operating profit ratio, price to earnings ratio variables, (iv) activity aspects including total asset turnover, accounts receivable turnover, inventory turnover, current assets turnover, and (v) growth aspects including operating income growth rate, total assets growth rate, and operating profit growth rate variables. The analysis tool uses Logistic Regression through an assessment conducted on the company's credit rating as a proxy for the dependent variable, worth one if the credit application is feasible and worth 0 if the credit application is not feasible with a cut-off point of 0.5. The results show that credit scoring modeling for corporate credit is significantly formed from liquidity (CR) and solvency (DER) aspects. Out of 61 companies classified as not eligible for credit facilities, 58 companies were classified correctly, and out of 39 companies classified as eligible, 29 companies were classified correctly. The overall percentage shows 68.0, meaning that the logistic regression model has an accuracy of 68%.
THE EFFECT OF SOLVENCY AND LIQUIDITY ON THE PROFITABILITY OF INDONESIAN AND SAUDI ARABIAN ISLAMIC COMMERCIAL BANKS: AN EMPIRICAL ANALYSIS BASED ON STAKEHOLDER THEORY Puspitasari, Kartika; Muflih, Muhammad
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 16 No 2 (2024)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v16i2.6435

Abstract

Profitability in Islamic banking is currently less competitive compared to conventional banking, including in Indonesia and Saudi Arabia. This study aims to enhance the profitability of Islamic banking in Indonesia and Saudi Arabia during the period 2013–2022 by examining the role of solvency (DER), liquidity (CR), and company size (SIZE) as control variables based on stakeholder theory. The data for this study were derived from Islamic banking financial reports collected through purposive sampling and analyzed using SEM-PLS techniques. The study found that solvency and company size, as control variables, have a significant impact on the profitability of Islamic commercial banks in Indonesia and Saudi Arabia. However, liquidity in Islamic banking in both countries does not significantly affect profitability. These findings provide guidance for Islamic banking institutions in formulating strategic initiatives to enhance the profitability of Islamic commercial banks in Muslim-majority countries.
Micro Entrepreneurs' Intention Towards Islamic Working Capital Financing: Pecking Order Theory Perspective Heryanto, Hanifa Khoirunnisaa; Muflih, Muhammad; Marwansyah, Marwansyah
Jurnal Ilmiah Ekonomi Islam Vol 10, No 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13352

Abstract

The banking world has a significant role in helping MSMEs to increase Indonesia's economic growth. One solution offered is by providing working capital financing based on Murabahah and Ijarah contracts. This research aims to examine Maqasid al-Sharia, risk perception, margin cost perception, and prospects as the determinants of micro entrepreneurs' intention to increase working capital financing in Islamic banks. The research method used a quantitative approach for data collection and analysis. The sampling technique used purposive sampling for micro-entrepreneurs who know the existence of Islamic banks. The data was collected by conducting both online and offline surveys. A final sample of 286 respondents was analyzed using SmartPLS software to predict relationships between latent variables. Based on the data processing results, the perception of margin costs and prospects has a significant impact. In contrast, Maqasid al-Sharia and risk perception do not influence the micro entrepreneurs’ intention to use Islamic working capital financing.
THE EFFECT OF SCHOOL CONNECTEDNESS ON SCHOOL WELL-BEING IN STUDENTS AT MUHAMMADIYAH 7 SURABAYA HIGH SCHOOL Muflih, Muhammad; Fahmawati, Zaki Nur
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 3 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i3.58

Abstract

Objective: This study aims to determine the effect that school connectedness has on school well-being in Muhammadiyah 7 Surabaya high school students. School connectedness acts as the dependent variable, while school well-being acts as the independent variable. Method: This type of research is quantitative research with a correlational approach. The population in this study were 109 students. The sample in this study involved the entire population determined using saturated sampling technique. The data collection technique used was using a psychological scale measuring instrument consisting of a school well being scale with a reliability value of 0.769 and a school connectedness scale with a reliability value of 0.887. Data analysis in this study used simple regression utilizing the SPSS version 26 computer program. Results:  The results of this study showed a positive and significant influence between school connectedness on school well-being at SMA Muhammadiyah 7 Surabaya. Based on anova testing (F test), the score is 75.035 with a significance value of p < 0.001.  Novelty: This research is useful for filling the gap of previous research by linking between 2 variables, namely school connectedness and school well being.
APLIKASI SISTEM KEUANGAN MUSYARAKAH MUTANAQISHAH SEBAGAI INSTRUMEN PERMODALAN UMKM DI INDONESIA Muflih, Muhammad; Setyowati, Diharpi Herli
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 5 No. 2 (2015): October
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2015.5.2.1020-1041

Abstract

This study is intended to give the solution of minimum rate of funding in the area of small and middle enterprise. So far, Islamic banking posses the system of musyaraqah mutanaqishah (MMQ) as the new way in enlarging the scope of business of profit sharing system. Unfortunately, in the real process, this system was intent on optimalizing the property business. This study tries creating the new direction of MMQ, namely to organize the potentiality of MMQ in lifting up its funding system for the existance as well as the sustainability of small and middle enterprise. By applied analysis approach, this study was successful in configurating the practice system of MMQ funding in the region of small and middle enterprise. To make easy the process of application, baitul mal wa tamwil is laid as the experiment place.
Co-Authors Anggreni, Meilinda Asti Asti Destian Arshad Destian Arshad Diah Sepni Andhari Dian Imanina Burhany Diharpi Herli Setyowati Fahmawati, Zaki Nur Hasbi Assidiki Hasbi Assidiki Hasbi Assidiki Mauluddi Heryanto, Hanifa Khoirunnisaa Marwansyah, Marwansyah Nadia, Nurun Novianty, Ira Pakpahan, Rosma Purbayati, Radia Puspitasari, Kartika Radia Purbayati Rizfa Nurul Hanif Ruhadi Ruhadi Setyowati, Diharpi Herli Syarief, Mochamad Edman Syiami, Suci Siti Syifa Nurmilla Fathiyyah Waluyani, Iin