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PENGARUH PEMBIAYAAN MODAL KERJA DENGAN AKAD MUSYA’RAKAH TERHADAP PROFITABILITAS BANK UMUM SYARIAH PERIODE 2016-2019 (STUDI KASUS PADA BANK MUAMALAT INDONESIA, BANK MEGA SYARIAH, BANK BCA SYARIAH) Wahyu Wahyu; Sari Utami
AL-IQTISHAD Vol 13, No 2 (2021): Al-Iqtishad
Publisher : Institut Agama Islam Negeri Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.534 KB) | DOI: 10.30863/aliqtishad.v13i2.2545

Abstract

Sharia financial performance is currently quite good. The higher the profit obtained by Islamic Banking, the better the performance of the bank. One way of Islamic banks in an effort to increase profit (profit) is to increase the source of fund income. The increase in sources of funds carried out by Islamic banks is by raising funds in the form of demand deposits, savings, deposits and channeling funds in the form of financing. This study discusses Islamic financial performance in the aspect of fund distribution, profitability is offered by using the ROA indicator, taken from working capital gains with Musyarakah contracts at three Islamic banks from 2016 to 2019. The approach used in this study discusses financial performance. The data used in this study is secondary data. This secondary data is obtained through the financial statements of Islamic Commercial Banks. The data required is the amount of Musyarakah financing, total profit sharing financing, net income and total assets. The data collection technique used in this research is documentation. The documentation used is in the form of financial statements of Islamic Commercial Banks consisting of three banks, namely Bank Muamalat Indonesia, Bank MEGA Syariah and Bank BCA Syariah through the website of the Financial Services Authority (OJK). The proposed variables have an effect on Profitability in Islamic Commercial Banks, namely: Is Working Capital Financing with Musyarakah (X) contracts. It turns out that it is not proven on the profitability of Islamic Commercial Banks (Y) in the long term, meaning that the hypothesis proposed on this matter is not proven. This means that in the long term Working Capital Financing with Musyarakah contracts does not affect the profitability of Islamic Commercial Banks (Bank Muamalat Indonesia, Bank MEGA Syariah, Bank BCA Syariah). However, in the short term it has the potential to be proven, meaning that in the short term Working Capital Financing with Musyarakah contracts has the potential to affect the profitability of Islamic Commercial Banks (Bank Muamalat Indonesia, Bank MEGA Syariah, Bank BCA Syariah).
Halal Certification and MSME Performance: A Bibliometric Perspective Sari Utami; Azis Muslim; Muhammad Ghafur Wibowo
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 15 No. 1 (2026)
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.0037

Abstract

This study examines the evolving scientific landscape of halal certification and its implications for the performance of Micro, Small, and Medium Enterprises (MSMEs) within the expanding global halal economy. The growing importance of halal certification has transformed it from a religious compliance mechanism into a strategic instrument associated with consumer trust, market access, supply chain integrity, and business competitiveness. This research aims to synthesize the intellectual development, thematic evolution, and research trends related to halal certification and MSME performance through a bibliometric approach. Using a quantitative design, the study analyzed 598 documents indexed in the Scopus database from 2005–2024. Data collection employed the query Title-Abs-Key (“halal certification” AND (“MSME” OR “SME” OR “performance”)), while Biblioshiny and VOSviewer were utilized to map citation patterns, annual growth, collaboration networks, thematic clusters, and intellectual structures. The findings reveal that halal certification research has grown significantly, reflected in an annual growth rate of 28.37%, with Malaysia and Indonesia emerging as the dominant research hubs. The thematic focus has shifted from normative and theological discussions toward practical business dimensions, including consumer behavior, halal supply chain management, food safety, digital traceability, marketing, and economic competitiveness. The study also highlights the increasing integration of technology, such as blockchain systems, within halal certification mechanisms. These findings indicate that halal certification contributes not only to regulatory compliance but also to strengthening MSME competitiveness, improving consumer confidence, and expanding market opportunities. The study offers strategic implications for policymakers, industry stakeholders, and MSME actors in developing sustainable halal ecosystems and strengthening the global competitiveness of halal-certified enterprises. ABSTRAK - Sertifikasi Halal dan Kinerja UMKM: Perspektif Bibliometrik. Penelitian ini mengkaji perkembangan kajian ilmiah mengenai sertifikasi halal serta implikasinya terhadap kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) dalam konteks ekonomi halal global yang terus berkembang. Sertifikasi halal tidak lagi dipahami semata sebagai bentuk kepatuhan religius, melainkan telah bertransformasi menjadi instrumen strategis yang berkontribusi pada peningkatan kepercayaan konsumen, perluasan akses pasar, penguatan integritas rantai pasok, dan peningkatan daya saing usaha. Penelitian ini bertujuan untuk mensintesis perkembangan intelektual, dinamika tema penelitian, serta arah kajian terkait sertifikasi halal dan kinerja UMKM melalui pendekatan bibliometrik. Metode yang digunakan bersifat kuantitatif dengan menganalisis 598 dokumen yang terindeks dalam basis data Scopus pada periode 2005–2024. Pengumpulan data dilakukan melalui kueri Title-Abs-Key (“halal certification” AND (“MSME” OR “SME” OR “performance”)), sementara analisis dilakukan menggunakan Biblioshiny dan VOSviewer untuk memetakan pola sitasi, pertumbuhan publikasi, jaringan kolaborasi ilmiah, klaster tematik, serta struktur intelektual penelitian. Hasil penelitian menunjukkan pertumbuhan kajian sertifikasi halal yang sangat pesat, dengan tingkat pertumbuhan tahunan sebesar 28,37%, serta menempatkan Malaysia dan Indonesia sebagai pusat utama penelitian global. Fokus kajian juga bergeser dari pendekatan normatif menuju isu-isu aplikatif, seperti perilaku konsumen, manajemen rantai pasok halal, keamanan pangan, ketertelusuran digital, pemasaran, dan integrasi teknologi, termasuk blockchain. Temuan ini menegaskan peran strategis sertifikasi halal dalam meningkatkan daya saing dan kinerja UMKM serta memperluas peluang pasar global.
Belanja online menjadi trend remaja selama pandemi covid-19 Sari Utami
AN-NISA Vol. 13 No. 1 (2020)
Publisher : Institut Agama Islam Negeri (IAIN) Bone-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/an.v13i1.3977

Abstract

The COVID-19 pandemic which requires everyone to stay at home, beginning with working (Work from House), studying (school), trading, or even hanging out with friends, are very difficult nowadays. The pandemic in Indonesia has now entered a serious stage and forces the government to implement PSBB (Large-scale Social Restrictions) in some provinces and regions. Not only does it limit everyone to interact or communicate directly, but this program also indirectly makes every shop or cafe closed or limited to do transactions. Covid-19 pandemic has succeeded in accelerating and even forcing business transformation such as food and drinks and selling activities from traditional to online through the principle of digitalization. Presently, all parties are forced to do online activities and apply the principle of digitalization, otherwise economic and business activities will die. This article uses a descriptive qualitative analysis method that looks at the phenomena of online trading transactions during the Covid-19 pandemic. Among the various transaction users (online shopping) at this time, teenagers share a variety of creativity and do not feel run out of ideas while staying at home, they choose to use food delivery services related to their consumptive nature and also order and shop online to buy an item or deliver goods without leaving the house by doing online transactions and transferring payments or Cash on Delivery (COD). The millennial generation will not feel limited or restricted during this pandemic. Since basically, being a digital native is their nature, therefore when everything has to be done digitally without having to get involved directly they will remain productive.Pandemi COVID-19 yang mengharuskan semua orang untuk tinggal di rumah, dimulai dengan bekerja (Work from House), belajar (sekolah), berdagang, atau bahkan bergaul dengan teman-teman, sangat sulit saat ini. Pandemi di Indonesia saat ini telah memasuki tahap serius dan memaksa pemerintah menerapkan PSBB (Pembatasan Sosial Berskala Besar) di beberapa provinsi dan daerah. Tidak hanya membatasi semua orang untuk berinteraksi atau berkomunikasi secara langsung, program ini juga secara tidak langsung membuat setiap toko atau kafe tutup atau terbatas untuk melakukan transaksi. Pandemi Covid-19 telah berhasil mempercepat dan bahkan memaksa transformasi bisnis seperti makanan dan minuman serta kegiatan jual dari tradisional ke online melalui prinsip digitalisasi. Saat ini, semua pihak terpaksa melakukan kegiatan online dan menerapkan prinsip digitalisasi, jika tidak, kegiatan ekonomi dan bisnis akan mati. Artikel ini menggunakan metode analisis kualitatif deskriptif yang melihat fenomena transaksi perdagangan online selama pandemi Covid- 19. Di antara berbagai pengguna transaksi (belanja online) saat ini, remaja berbagi berbagai kreativitas dan tidak merasa kehabisan ide selama tinggal di rumah, mereka memilih untuk menggunakan layanan pesan- antar makanan yang berkaitan dengan sifat konsumtif mereka dan juga memesan dan berbelanja online untuk membeli barang atau mengirimkan barang tanpa meninggalkan rumah dengan melakukan transaksi online dan mentransfer pembayaran atau Cash on Delivery (COD). Generasi milenial tidak akan merasa terbatas atau dibatasi selama pandemi ini. Karena pada dasarnya, menjadi digital native adalah sifat mereka, oleh karena itu ketika semuanya harus dilakukan secara digital tanpa harus terlibat langsung mereka akan tetap produktif.
Pengaruh Pembiayaan Modal Kerja Pada Akad Musyārakah Terhadap Profitabiliyas Bank Mumalat Indonesia, Bank Mega Syariah Dan Bca Syariah Periode 2019-2021 Sari Utami
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3054

Abstract

Examining Islamic financial performance using the ROA indicator uses a quantitative approach for its methodology and Islamic finance for its scientific aspects. To realize these two approaches, the Working Capital Financing variable is used as a measure of product purchases in determining the level of profitability of Islamic Commercial Banks. The required data are the amount of Musyarakah Financing, total Financing Results, net profit, and total assets. The data collection technique used in this study is documentation. The documentation used is the financial reports of Islamic Commercial Banks consisting of three banks: Bank Muamalat Indonesia, Bank MEGA Syariah, and BCA Syariah from 2019-2021 through the Financial Services Authority (OJK) website. The results show that the three Islamic Commercial Banks only influence Musyarakah financing variables by 3%, while the other 97% is influenced by several financing variables such as murabahah, salam, istisna', ijarah, qard, current accounts, savings, and deposits. The regression results on REM show that Musyarakah Financing (0.0657) has a positive effect on probability, which is smaller than 0.05. Therefore, Musyarakah financing has an effect on the three BUS (Bank Mumalat, Bank Mega Syariah, and BCA Syariah).
Optimalisasi ZISWAF sebagai Strategi Pendanaan Berkelanjutan di Perguruan Tinggi Keagamaan Islam (PTKI) Sari Utami; B Baharuddin
AL HUKMU: Journal of Islamic Law and Economics Vol. 05, No. 1 Maret 2026
Publisher : Institut Islam Mamba'ul 'Ulum Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54090/hukmu.900

Abstract

This study analyzes the urgency of establishing Islamic Religious Higher Education Institutions (PTKI) based on Zakat, Infaq, Alms, and Waqf (ZISWAF) in Indonesia. PTKI play a vital role in shaping the intellectual life of the Muslim community but face financial challenges from traditional funding sources such as government assistance and insufficient tuition fees. Indonesia has enormous potential for ZISWAF, but its utilization in the education sector has not been optimal. This study uses a qualitative approach with document analysis to identify the benefits, cost components, and factors influencing the unit cost per student at ZISWAF-based PTKI. The results indicate that ZISWAF can be a sustainable alternative funding source, improving PTKI's financial independence, educational quality, and educational access for the underprivileged.