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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 the Maqashid Syariah Index of Islamic Banks: Implications on Social and Environmental Sustainability Nadia, Nurun; Muflih, Muhammad; Ruhadi
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 9 No. 1 (1): JUNE 2025
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

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Abstract

Islamic banking holds a strategic role in promoting social and environmental sustainability through the implementation of Islamic economic principles. This study aims to analyze the factors influencing the Maqashid Sharia Index in Islamic banks in Indonesia and to examine its implications on multidimensional sustainability. The independent variables in this study are the Zakat Performance Ratio (ZPR) and Qardhul Hasan (QH) financing, with control variables consisting of Return on Assets (ROA) and Non-Performing Financing (NPF). The study employs panel data from Islamic banks in Indonesia over the period 2019–2023, selected using purposive sampling techniques. The data are analyzed using panel regression with the Random Effect Model (REM) approach. The findings indicate that ZPR, QH, ROA, and NPF have a positive and significant partial effect on the Maqashid Sharia Index. These results suggest that simultaneously optimizing social functions and financial performance is crucial for enhancing the contribution of Islamic banks to achieving sustainable Sharia objectives. This approach offers a fresh perspective on evaluating Islamic banking performance,not only in terms of profitability but also in how effectively institutions contribute to the comprehensive realization of Maqashid al-Sharia. Perbankan Syariah memiliki peran strategis dalam menciptakan kesejahteraan sosial dan keberlanjutan lingkungan melalui prinsip-prinsip ekonomi islam. Tujuan utama penelitian ini untuk menganalisis faktor-faktor yang mempengaruhi Indeks Maslahat pada Perbankan Syariah Indonesia serta mengkaji implikasinya terhadap keberlanjutan sosial dan lingkungan. Variabel independent pada penelitian ini yaitu Zakat Performance Ratio (ZPR) dan pembiayaan Qardhul Hasan (QH). Penelitian ini menggunakan data dari 9 Bank Umum Syariah di Indonesia dalam rentang waktu 2019-2023, yang dipilih melalui Teknik purposive sampling. Data tersebut dianalisis menggunakan regresi data panel, dengan model estimasi yang diterapkan adalah Random Effect Model (REM). Hasil penelitian mengungkapkan bahwa ZPR dan QH, baik secara simultan maupun parsial, berpengaruh positif dan signifikan terhadap Indeks Maslahat dalam Perbankan Syariah di Indonesia. Hasil temuan ini menegaskan bahwa perbankan syariah tidak hanya berfokus pada profitabilitas, tetapi juga memiliki peran dalam tanggung jawab sosial dan lingkungan yang perlu dioptimalkan. Oleh karena itu, diperlukan strategi kebijakan yang lebih progresif dalam mengelola ZPR dan QH agar perbankan Syariah semakin berdaya guna dalam menciptakan keseimbangan antara ekonomi, sosial, dan lingkungan secara berkelanjutan.
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.
Bank specific and macroeconomic factors on capital structure of Islamic banks in Indonesia and Malaysia Asti, Asti; Muflih, Muhammad
JPS (Jurnal Perbankan Syariah) Vol 6 No 2 (2025): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v6i2.2623

Abstract

Purpose – This study aims to evaluate the causality between specific banking and macroeconomic factors and their impact on capital structure, as measured by the debt-to-equity ratio in Indonesian and Malaysian Islamic Commercial Banks. Method – This study utilizes a quantitative approach with an explanatory method. The research data are secondary data obtained from the annual financial reports of BUS registered with the OJK and BNM from 2018 to 2023. The sampling technique employs non-probability sampling using the purposive sampling method, resulting in a sample of 7 Indonesian BUS and 8 Malaysian BUS. Data analysis techniques utilize panel data regression with E-Views 12 software. Findings – The results indicate that in Indonesia, liquidity has a significant impact on DER, whereas profitability and economic growth do not have a significant impact. Meanwhile, in Malaysia, profitability has a significantly negative effect on DER, while liquidity and economic growth have no significant effect. Implications – This study offers insights and reinforces the existence of the pecking order theory in Islamic banking in explaining the factors that influence capital structure. This study can help Islamic bank management in Indonesia and Malaysia control the DER ratio to mitigate the risk of default.
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