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All Journal Ahkam: Jurnal Ilmu Syariah 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 Jurnal Ilmu Komunikasi Network Media El-Qist : Journal of Islamic Economics and Business (JIEB) Industrial Research Workshop and National Seminar EKONOMIKA SYARIAH : Journal of Economic Studies Equilibrium: Jurnal Ekonomi Syariah JAT (Journal of Accounting and Tax) Journal Integration of Management Studies Jurnal Sains Sistem Informasi 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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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.
Deteksi Penyakit Daun Kentang dengan Deep Learning Berbasis CNN MobileNet Mahalisa, Galih; Anshari, Muhammad; Muflih, Muhammad
Jurnal Sains Sistem Informasi Vol 3, No 3 (2025): JSSI (September)
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/jssi.v3i3.20390

Abstract

Kentang merupakan salah satu komoditas sayuran yang memiliki nilai ekonomi tinggi di Indonesia, namun sering mengalami penurunan produktivitas akibat serangan penyakit daun seperti bercak kering dan busuk daun. Penelitian ini bertujuan untuk mengembangkan sistem klasifikasi otomatis penyakit daun kentang guna membantu deteksi dini secara cepat dan akurat. Metode yang digunakan adalah jaringan saraf tiruan berbasis pembelajaran mendalam dengan arsitektur MobileNetV2 dan teknik pembelajaran transfer. Data penelitian berupa 3.656 citra daun kentang yang terbagi menjadi tiga kategori yaitu bercak kering, busuk daun, dan sehat, yang diperoleh dari sumber daring. Data diproses melalui tahap penyesuaian ukuran citra, normalisasi warna, pembagian data latih, validasi, dan uji. Model dilatih dengan strategi penghentian dini untuk mencegah kelebihan pelatihan, kemudian dilakukan evaluasi menggunakan ukuran akurasi, presisi, daya jangkau, dan luas di bawah kurva. Hasil penelitian menunjukkan model mampu mengklasifikasikan penyakit dengan tingkat kinerja yang tinggi dengan pengujian menunjukkan bahwa model yang dikembangkan memiliki performa akurasi sebesar 94%. Sistem diimplementasikan dalam bentuk aplikasi berbasis web sehingga pengguna dapat mengunggah gambar daun kentang dan memperoleh hasil prediksi secara langsung.
STRATEGI PENGELOLAAN BERITA OLEH DIVISI REDAKSI LPM UKHUWAH UIN RADEN FATAH PALEMBANG PADA PLATFORM BERITA UKHUWAHNEWS.COM Muflih, Muhammad; Saputra, Sepriadi; Pebriana, Rina
Jurnal Network Media Vol 9, No 1 (2026): NETWORK MEDIA
Publisher : Prodi Ilmu Komunikasi Fakultas Ilmu Sosial dan Ilmu Politik Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jnm.v9i1.8053

Abstract

Penelitian ini bertujuan untuk mengetahui strategi pengelolaan berita yang dilakukan oleh Divisi Redaksi LPM Ukhuwah UIN Raden Fatah Palembang dalam memproduksi dan mempublikasikan berita di platform Ukhuwahnews.com. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara mendalam, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa pengelolaan berita dilakukan melalui tahapan perencanaan, pengorganisasian, pelaksanaan, dan pengawasan. Pada tahap perencanaan, redaksi memantau isu internal kampus dan sumber informasi lain sebagai dasar penentuan liputan. Pengorganisasian dilakukan melalui pembagian tugas yang jelas antara pemimpin redaksi, redaktur, dan reporter. Pelaksanaan liputan mencakup proses pengumpulan data melalui wawancara, observasi, serta spenyusunan naskah sesuai kaidah jurnalistik. Tahap pengawasan dilaksanakan melalui penyuntingan berlapis untuk memastikan akurasi dan kualitas berita sebelum dipublikasikan.  
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 the Maqashid Syariah Index of Islamic Banks: Implications on Social and Environmental Sustainability Nurun Nadia; Muhammad Muflih; Ruhadi
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 9 No. 1 (2025): June 2025
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v9i1.9286

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.
DETERMINANTS OF ISLAMIC DEPOSIT CUSTOMER 'S BEHAVIOR: RELIGIOSITY, SERVICE, TRUST, BENEFITS, AND TECHNOLOGY Arif Mahendra; Muhammad Muflih; Sumiyati
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/r9sxv251

Abstract

Third ‑party funds (DPK) in Indonesia's Islamic banking sector have grown significantly, yet their market share remains relatively small compared to conventional banks, highlighting a persistent gap between religious commitment and actual saving behavior among Muslim customer. Previous studies have predominantly focused on behavioral intention, customer loyalty, or satisfaction, while limited attention has been given to actual deposit behavior. This study this gap by examining the effects of financial religiosity, Islamic service quality, trust in DPK products, perceived benefits of DPK, and Islamic banking information technology on actual DPK customer behavior, conceptualized as continuous depositing, non-switching, and advocacy. A quantitative explanatory cross-sectional survey was conducted on 255 customers of Sharia Commercial Bank (BUS) in greater Bandung using a five-point Likert-scale questionnaire. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that financial religiosity, perceived benefits, and Islamic banking information technology significantly influence DPK customer behavior, while Islamic service quality and trust do not show significant effects. Perceived benefits emerge as the most dominant determinant, confirming that economic rationality remains central even within religious financial decision-making. The model explains 80.3% of the variance in customer behavior. Theoretically, this study extends depositor behavior literature by shifting the focus from behavioral intention to actual behavior and integrating religious, economic, relational, and technological determinants in one model. Practically, the findings provide strategic insights for Islamic banks to strengthen deposit mobilization and retention.
Co-Authors Anggreni, Meilinda Arif Mahendra Asti Asti Destian Arshad Destian Arshad Diah Sepni Andhari Dian Imanina Burhany Diharpi Herli Setyowati Fahmawati, Zaki Nur Galih Mahalisa Hasbi Assidiki Hasbi Assidiki Hasbi Assidiki Mauluddi Heryanto, Hanifa Khoirunnisaa Muhammad Anshari, Muhammad Novianty, Ira Nurun Nadia Pakpahan, Rosma Purbayati, Radia Puspitasari, Kartika Radia Purbayati Rina Pebriana, Rina Rizfa Nurul Hanif Ruhadi Ruhadi Ruhadi Saputra, Sepriadi Setyowati, Diharpi Herli SUMIYATI SUMIYATI Syarief, Mochamad Edman Syiami, Suci Siti Syifa Nurmilla Fathiyyah Waluyani, Iin