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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Tahkim (Jurnal Peradaban dan Hukum Islam) MUQTASID Hayula: Indonesian Journal of Multidisciplinary Islamic Studies Jurnal ASET (Akuntansi Riset) Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Amwaluna Jurnal Ekonomi dan Keuangan Syariah Indonesian Journal of Islamic Economics Research Community Development Journal: Jurnal Pengabdian Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Islamic Business and Economic Review (JIBER) Jurnal Riset Ekonomi Syariah Milkiyah: Jurnal Hukum Ekonomi Syariah Bandung Conference Series : Sharia Economic Law Bandung Conference Series : Syariah Banking Jurnal Riset Perbankan Syariah Influence: International Journal of Science Review Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Ifa Hanifia Senjiati
Universitas Islam Bandung
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Analisis Faktor-Faktor yang Mempengaruhi Minat Menabung di Bank Syariah Titi Fitri Yanti; Ifa Hanifia Senjiati
Jurnal Riset Perbankan Syariah Volume 4, No. 2, Desember 2025, Jurnal Riset Perbankan Syariah (JRPS)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jrps.v4i2.8391

Abstract

Abstrak. Penelitian ini bertujuan menganalisis pengaruh layanan, religiusitas, marketing mix, reputasi bank, pengaruh sosial dan keluarga, serta literasi keuangan syariah terhadap minat menabung mahasiswa di bank syariah. Sampel penelitian terdiri dari 150 mahasiswa Program Studi Perbankan Syariah Universitas Islam Bandung. Metode yang digunakan adalah kuantitatif dengan analisis Partial Least Square (PLS) menggunakan software SmartPLS 4. Hasil analisis parsial menunjukkan bahwa religiusitas, pengaruh sosial dan keluarga, serta literasi keuangan syariah berpengaruh positif dan signifikan terhadap minat menabung mahasiswa, dengan nilai t-statistik dan p-value yang memenuhi kriteria signifikan. Sebaliknya, layanan, marketing mix, dan reputasi bank tidak berpengaruh signifikan. Secara simultan, keenam variabel bebas tersebut mampu menjelaskan 50% variasi minat menabung mahasiswa (R² = 0,500). Temuan ini menegaskan bahwa faktor spiritualitas, lingkungan sosial, dan pemahaman keuangan syariah merupakan determinan utama dalam keputusan mahasiswa memilih bank syariah sebagai tempat menabung, melebihi aspek layanan, promosi, dan reputasi bank. Abstract. This study aims to analyze the influence of services, religiosity, marketing mix, bank reputation, social and family influence, and Islamic financial literacy on students' interest in saving at Islamic banks. The research sample consisted of 150 students from the Islamic Banking Study Program at Bandung Islamic University. The method used is quantitative with Partial Least Square (PLS) analysis using SmartPLS 4 software. The partial analysis results indicate that religiosity, social and family influence, and Islamic financial literacy have a positive and significant effect on students' interest in saving, with t-statistic values and p-values meeting the significance criteria. Conversely, services, marketing mix, and bank reputation did not have a significant effect. Simultaneously, the six independent variables were able to explain 50% of the variation in students' savings interest (R² = 0.500). These findings confirm that spiritual factors, social environment, and understanding of Islamic finance are the primary determinants in students' decisions to choose Islamic banks as savings institutions, surpassing aspects of service, promotion, and bank reputation.
Integrating Fiqh, Maqasid Sharīa, and ESG: A Proposed Framework for Risk Management in Islamic Banking Sandy Rizki Febriadi Sanusi; Zaini Abdul Malik; Ifa Hanifia Senjiati; Fitri Yuniawati
Milkiyah: Jurnal Hukum Ekonomi Syariah Vol. 5 No. 1 (2026): Milkiyah: Jurnal Hukum Ekonomi Syariah
Publisher : Sekolah Tinggi Agama islam Negeri Majene

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46870/milkiyah.v5i1.1783

Abstract

Islamic banks are undergoing rapid digital transformation, yet this shift brings new vulnerabilities and increases exposure to climate‑related risks. These challenges indicate that digitalisation is not merely a technological upgrade but a strategic evolution requiring Islamic banks to embed sustainability and resilience at the core of their governance systems. This study aims to explain the integration of Fiqh principles and Maqāṣid Sharīa in Islamic bank risk management and explore the relevance of ESG to risk management. It also seeks to develop an ESG framework aligned with Fiqh and Maqāṣid Sharīa. Using a qualitative descriptive case study approach, this research examines Bank Syariah Indonesia (BSI) as the primary unit of analysis. Data were collected through triangulation (semi‑structured interviews with Sharia authorities and practitioners), document analysis of BSI’s 2023–2024 Sustainability Reports, relevant regulations, and direct observation of ESG implementation. The findings reveal that Fiqh provides the legal foundation for risk governance, while Maqāṣid Sharīa functions as an ethical and teleological compass guiding decision‑making toward public welfare. ESG, in turn, offers operational tools that transform Sharia values into measurable sustainability practices. Evidence from BSI’s initiatives in sustainable financing and digital financial inclusion demonstrates that ESG can operate as a vital instrument for risk mitigation while simultaneously generating positive socio‑environmental impact. Key implications include the need for regulators to develop ESG reporting standards that are integrated with Islamic law, the importance of capacity building for Sharia Supervisory Boards and risk management teams, and the necessity of industry‑wide commitment to sustainability as a driver of long‑term competitiveness and institutional resilience.
Is It Legal to Handle Waqf Assets Management on Traditional Territories? Receptie a Contrario and Maslahah Perspectives Neng Dewi Himayasari; Ifa Hanifia Senjiati; Ira Siti Rohmah Maulida; Arif Rijal Anshori
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 9 No. 2 (2025): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v9i2.2974

Abstract

Waqf asset management in Indonesia faces significant challenges, particularly in regions where land legality is ambiguous. Communal lands, which often lack formal ownership documentation, complicate the legitimacy and administrative compliance of waqf assets. These issues result in unrecorded waqf assets in financial statements and acquisition reports, undermining transparency and accountability. This study aims to examine the governance challenges faced by nazhir in managing waqf assets located on communal land, with a focus on identifying legal and administrative barriers and proposing practical solutions. A qualitative case study approach was employed in Muslim minority communities in Bali. Data were collected through direct observation and in-depth interviews, and analyzed using descriptive and narrative methods. The findings reveal that nazhir are unable to formally recognize and report waqf assets on communal land due to the absence of policy guidelines and legal frameworks that accommodate such conditions. This gap hinders the application of Islamic corporate governance principles, especially in terms of disclosure and transparency. The study contributes to the discourse on waqf governance by highlighting real-world complexities in asset legitimacy and proposing risk-minimization strategies, such as encouraging local governments to issue temporary management policies. These insights offer valuable guidance for policymakers and waqf practitioners in developing inclusive and context-sensitive governance frameworks.  
Pemetaan Penelitian Hukum Jual Beli Emas dalam Fikih Muamalah: Studi Bibliometrik Salma Saqina; Arif Rijal Anshori; Ifa Hanifia Senjiati
Bandung Conference Series: Sharia Economic Law 115-122
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssel.v6i2.25002

Abstract

Abstract. The development of gold buying and selling transactions that have shifted to digital platforms has given rise to various legal issues in muamalah jurisprudence, particularly regarding the validity of digital *taqabudh* and the transparency of contracts. On the other hand, the increase in scientific publications on the law of gold buying and selling has not been followed by a systematic literature mapping, so that the development of studies and research opportunities are still difficult to identify. This study aims to analyze scientific publication trends, map research cluster themes, and identify research gaps in the law of gold buying and selling from the perspective of muamalah jurisprudence. The study uses a qualitative method with a literature study approach and bibliometric analysis. Secondary data was obtained from the AI ​​Dimension database, then selected to produce 92 scientific journal articles for the period 2012–2025. The analysis was carried out using VOSviewer software through keyword co-occurrence network mapping. The results show that publications have increased significantly since 2019 and peaked in 2022. The bibliometric mapping resulted in three main clusters, namely digital gold studies and the implementation of DSN-MUI Fatwa No. 77/2010, a normative study of classical Islamic jurisprudence on usurious assets, and the implementation of contracts in Islamic financial institutions. This study concludes that there is still research related to the operational regulations of Islamic Gold Banks after Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Sector, the use of blockchain technology, and the implementation of AAOIFI standards as future research directions. Abstrak. Perkembangan transaksi jual beli emas yang beralih ke platform digital memunculkan berbagai persoalan hukum dalam fikih muamalah, terutama mengenai keabsahan taqabudh digital dan transparansi akad. Di sisi lain, meningkatnya publikasi ilmiah mengenai hukum jual beli emas belum diikuti dengan pemetaan literatur yang sistematis sehingga perkembangan kajian dan peluang penelitian masih sulit diidentifikasi. Penelitian ini bertujuan menganalisis tren publikasi ilmiah, memetakan klaster tema penelitian, serta mengidentifikasi celah riset hukum jual beli emas dalam perspektif fikih muamalah. Penelitian menggunakan metode kualitatif dengan pendekatan studi kepustakaan dan analisis bibliometrik. Data sekunder diperoleh dari basis data Dimensions AI, kemudian diseleksi sehingga menghasilkan 92 artikel jurnal ilmiah periode 2012–2025. Analisis dilakukan menggunakan perangkat lunak VOSviewer melalui pemetaan jaringan kemunculan bersama kata kunci (keyword co-occurrence). Hasil penelitian menunjukkan bahwa publikasi meningkat signifikan sejak 2019 dan mencapai puncaknya pada 2022. Pemetaan bibliometrik menghasilkan tiga klaster utama, yaitu kajian emas digital dan implementasi Fatwa DSN-MUI No. 77/2010, kajian normatif fikih klasik mengenai barang ribawi, serta implementasi akad pada lembaga keuangan syariah. Penelitian ini menyimpulkan bahwa masih terdapat kesenjangan riset terkait regulasi operasional Bank Emas Syariah pasca-Undang-Undang Nomor 4 Tahun 2023 tentang Pengembangan dan Penguatan Sektor Keuangan, pemanfaatan teknologi blockchain, serta penerapan standar AAOIFI sebagai arah penelitian selanjutnya.
Analisis Hukum Ekonomi Syariah tentang Halal Fashion: Analisis Bibliometrik Mutiara Alya Syakira; Arif Rijal Anshori; Ifa Hanifia Senjiati
Bandung Conference Series: Sharia Economic Law 167-174
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssel.v6i2.25115

Abstract

Abstract. The halal fashion industry has experienced rapid growth alongside increasing public awareness of the halal lifestyle and the development of the Islamic economy. This development is followed by the increasing number of scientific publications on halal fashion, Islamic fashion, and Islamic economic law and halal fashion. This study aims to analyze the trend of scientific publication development and to examine Islamic economic law on halal fashion based on bibliometric analysis. The research uses a qualitative method with a library research approach. Data were obtained from the Dimensions database for the period 2007–2026 and analyzed using bibliometric methods with the assistance of VOSviewer software. The results show that the trend of scientific publications on halal fashion increased by 59%, although it still fluctuated in several periods. The co-occurrence analysis identifies three main themes, namely halal fashion and halal lifestyle, consumer behavior, and halal industry development. From the perspective of Islamic Economic Law, the development of halal fashion research is related to normative, muamalah, and institutional dimensions, although studies specifically discussing Islamic Economic Law remain relatively limited. Abstrak. Industri halal fashion mengalami perkembangan yang pesat seiring meningkatnya kesadaran masyarakat terhadap gaya hidup halal dan pertumbuhan ekonomi syariah. Perkembangan tersebut diikuti dengan meningkatnya publikasi ilmiah mengenai halal fashion, Islamic fashion, dan Islamic economic law and halal fashion. Penelitian ini bertujuan untuk menganalisis tren pengembangan publikasi ilmiah serta menganalisis hukum ekonomi syariah tentang halal fashion berdasarkan analisis bibliometrik. Penelitian menggunakan metode penelitian kualitatif dengan pendekatan studi pustaka (library research). Data diperoleh dari database Dimensions periode 2007–2026 dan dianalisis menggunakan metode bibliometrik dengan bantuan perangkat lunak VOSviewer. Hasil penelitian menunjukkan bahwa tren pengembangan publikasi ilmiah mengenai halal fashion mengalami peningkatan sebesar 59%, meskipun masih berfluktuasi pada beberapa periode. Analisis co-occurrence menunjukkan tiga tema utama, yaitu halal fashion dan gaya hidup halal, perilaku konsumen, serta pengembangan industri halal. Berdasarkan perspektif hukum ekonomi syariah, perkembangan penelitian halal fashion berkaitan dengan dimensi normatif, muamalah, dan kelembagaan, meskipun kajian yang secara khusus membahas hukum ekonomi syariah masih relatif terbatas.
Pengaruh Faktor Keuangan terhadap Laba Bersih Bank Aladin Syariah 2015–2025 Egi Pribadi; Ifa Hanifia Senjiati; Irma Yulita Silviany
Bandung Conference Series: Syaria Banking 9-18
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssb.v5i1.22874

Abstract

Abstract. This study aims to analyze the factors influencing the accident insurance claim rate among students of Universitas Islam Bandung from the 2022–2023 cohorts. The phenomenon of low utilization of insurance claim facilities, despite all students being registered as participants, serves as the basis of this research. The independent variables examined include understanding of accident insurance products and insurance claim procedures, while the dependent variable is the accident insurance claim rate. This research employs a quantitative approach with questionnaires distributed to 98 respondents selected using the Slovin formula. The analytical techniques used include multiple linear regression, t-test, F-test, and coefficient of determination to determine the influence of each variable. The results of this study are expected to indicate that both insurance product understanding and claim procedures have a positive and significant effect on the accident insurance claim rate, either partially or simultaneously. This research contributes to improving students' literacy regarding insurance and provides recommendations for the university to enhance education and service mechanisms related to accident insurance programs so that the protection offered can be utilized more optimally. Abstrak. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tingkat klaim asuransi kecelakaan pada mahasiswa Universitas Islam Bandung angkatan 2022–2023. Fenomena rendahnya pemanfaatan fasilitas klaim asuransi meskipun seluruh mahasiswa telah terdaftar menjadi dasar penelitian ini. Variabel yang diteliti meliputi pemahaman produk asuransi dan prosedur klaim asuransi sebagai variabel independen, serta tingkat klaim asuransi sebagai variabel dependen. Metode penelitian menggunakan pendekatan kuantitatif dengan penyebaran kuesioner kepada 98 responden yang ditentukan melalui rumus Slovin. Teknik analisis yang digunakan adalah regresi linier berganda, uji t, uji F, dan koefisien determinasi untuk mengetahui pengaruh masing-masing variabel. Hasil penelitian diharapkan menunjukkan bahwa pemahaman produk asuransi dan prosedur klaim berpengaruh positif dan signifikan terhadap tingkat klaim asuransi kecelakaan, baik secara parsial maupun simultan. Penelitian ini memberikan kontribusi dalam meningkatkan literasi mahasiswa tentang asuransi serta menjadi masukan bagi pihak kampus untuk mengoptimalkan layanan dan sosialisasi program asuransi kecelakaan agar perlindungan yang diberikan dapat dimanfaatkan secara maksimal.
Pengaruh Murabahah dan Ekuitas terhadap Earning After Tax BTPN Syariah 2014–2025 Nur Halimah; Zaini Abdul Malik; Ifa Hanifia Senjiati
Bandung Conference Series: Syaria Banking 45-54
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssb.v5i1.23206

Abstract

Abstract. This study aims to determine the effect of murabahah financing and total equity on after- tax earnings at Bank BTPN Syariah for the 2014–2025 period. The background of this study is based on extreme fluctuations in after-tax earnings at Islamic commercial banks in Indonesia (6 banks). The 2014–2025 period was obtained by Bank BTPN Syariah, so Bank BTPN Syariah became the object of research. After-tax earnings are influenced by other factors and one that has not been widely studied is the influence of murabahah financing and total equity factors. Therefore, the purpose of this study is to analyze the effect of murabahah financing and total equity on after-tax earnings at Bank BTPN Syariah for the 2014–2025 period. The theoretical basis used is the theory of financial performance and financing which states that murabahah financing and total equity can increase after-tax earnings. This study uses a quantitative method with an associative research type. The data used are primary data from Bank BTPN Syariah's quarterly financial reports for the period of Quarter IV 2014 to Quarter III 2025 with a total of 44 documents observed and analyzed using the total sampling technique. The data analysis method used is multiple linear regression with the help of EViews software. The results of the study indicate that partially murabahah financing has a positive and significant effect on earnings after tax, while total equity also has a positive and significant effect on earnings after tax. Simultaneously, murabahah financing and total equity have a significant effect on earnings after tax with an Adjusted R-Square value of 0.913857. The conclusion of this study shows that optimizing murabahah financing and strengthening the capital structure play an important role in increasing earnings after tax at Bank BTPN Syariah. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan murabahah dan total ekuitas terhadap earning after tax pada Bank BTPN Syariah periode 2014–2025. Latar belakang penelitian ini didasarkan pada fluktuasi ekstream pada earning after tax di bank umum syariah di Indonesia (6 bank). Periode 2014-2025 diperoleh Bank BTPN Syariah, sehingga Bank BTPN Syariah menjadi objek penelitian. Earning after tax dipengaruhi oleh faktor-faktor lain dan yang belum banyak diteliti adalah pengaruh faktor pembiayaan murabahah dan total ekuitas. Sehingga tujuan penelitian ini adalah untuk menganalisis pengaruh pembiayaan murabahah dan total ekuitas terhadap earning after tax di Bank BTPN Syariah periode 2014-2025. Dasar teori yang digunakan adalah teori kinerja keuangan dan pembiayaan yang menyatakan bahwa pembiayaan murabahah dan total ekuitas dapat meningkatkan earning after tax. Penelitian ini menggunakan metode kuantitatif dengan jenis penelitian asosiatif. Data yang digunakan berupa data primer laporan keuangan triwulanan Bank BTPN Syariah periode Kuartal IV 2014 hingga Kuartal III 2025 dengan jumlah 44 dokumen yang di observasi dan dianalisis menggunakan teknik total sampling. Metode analisis data yang digunakan adalah regresi linear berganda dengan bantuan perangkat lunak EViews. Hasil penelitian menunjukkan bahwa secara parsial pembiayaan murabahah berpengaruh positif dan signifikan terhadap earning after tax, sedangkan total ekuitas juga berpengaruh positif dan signifikan terhadap earning after tax. Secara simultan, pembiayaan murabahah dan total ekuitas berpengaruh signifikan terhadap earning after tax dengan nilai Adjusted R-Square sebesar 0,913857. Simpulan penelitian ini menunjukkan bahwa optimalisasi pembiayaan murabahah dan penguatan struktur permodalan berperan penting dalam meningkatkan earning after tax Bank BTPN Syariah.
Pengaruh CAR dan NPF terhadap ROA dengan Moderasi Ukuran pada BPRS Despita Nabila Fadilah; Ifa Hanifia Senjiati; Nanik Eprianti
Bandung Conference Series: Syaria Banking 147-154
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssb.v5i2.24956

Abstract

Abstract. Previous studies on the determinants of Return on Assets (ROA) in Sharia People’s Financing Banks (BPRS) have produced inconsistent findings, while ROA performance during 2020–2024 fluctuated considerably. This study aims to examine the effects of Capital Adequacy Ratio (CAR) and Non-Performing Financing (NPF) on ROA, both partially and simultaneously, and to investigate the moderating role of Bank Size in these relationships. This research employed a quantitative method with a causal associative approach using secondary panel data obtained from the Financial Ratio Publication Reports of BPRS issued by the Financial Services Authority (OJK). The sample consisted of 22 BPRS selected through purposive sampling, resulting in 110 observations for the 2020–2024 period. The data were analyzed using panel data regression with interaction variables to test the moderating effect. The findings indicate that CAR has a negative and significant effect on ROA, whereas NPF does not significantly affect ROA. Simultaneously, CAR and NPF significantly influence ROA. Bank Size weakens the negative effect of CAR on ROA and tends to strengthen the relationship in larger BPRS, but it does not moderate the relationship between NPF and ROA. Therefore, future studies are encouraged to consider alternative moderating variables, while BPRS should continue strengthening financing quality and risk management practices Abstrak. Penelitian ini dilatarbelakangi oleh adanya inkonsistensi hasil penelitian terdahulu mengenai faktor-faktor yang memengaruhi Return on Assets (ROA) pada Bank Perekonomian Rakyat Syariah (BPRS) serta fluktuasi nilai ROA selama periode 2020–2024. Penelitian ini bertujuan menganalisis pengaruh Capital Adequacy Ratio (CAR) dan Non-Performing Financing (NPF) terhadap ROA secara parsial maupun simultan, serta menguji peran Ukuran Bank sebagai variabel moderasi. Penelitian menggunakan metode kuantitatif dengan pendekatan asosiatif kausal dan data sekunder berupa data panel yang bersumber dari Laporan Publikasi Rasio Keuangan BPRS yang diterbitkan oleh Otoritas Jasa Keuangan (OJK). Sampel ditentukan menggunakan teknik purposive sampling terhadap 22 BPRS selama periode 2020–2024 sehingga diperoleh 110 data observasi. Analisis dilakukan menggunakan regresi data panel dengan variabel interaksi untuk menguji efek moderasi. Hasil penelitian menunjukkan bahwa CAR berpengaruh negatif dan signifikan terhadap ROA, sedangkan NPF tidak berpengaruh signifikan terhadap ROA. Secara simultan, CAR dan NPF berpengaruh signifikan terhadap ROA. Ukuran Bank terbukti mampu memoderasi pengaruh CAR terhadap ROA dengan memperlemah pengaruh negatifnya dan menunjukkan kecenderungan positif pada BPRS yang memiliki aset lebih besar, namun tidak mampu memoderasi pengaruh NPF terhadap ROA. Penelitian selanjutnya disarankan menggunakan variabel moderasi lain, sedangkan BPRS perlu terus meningkatkan kualitas pembiayaan dan penerapan manajemen risiko yang efektif
Pengaruh Mindfulness Keuangan terhadap Perilaku Keuangan Jemaah Pengajian Daerah Rahayu Dea Putri Ananda; Ifa Hanifia Senjiati; Akhmad Yusup
Bandung Conference Series: Syaria Banking 173-180
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssb.v5i2.25131

Abstract

Abstract. This study aims to analyze the influence of financial mindfulness on the financial behavior of Islamic study group members at Yayasan Pesantren Islam Daerah Rahayu. This research is motivated by the phenomenon of structured financial behavior that has not been optimal among Muslim communities, despite the potential of financial awareness as a psychological factor in shaping responsible financial management habits. This study employs a quantitative method with a survey approach. The population consisted of all Islamic study group members at Yayasan Pesantren Islam Daerah Rahayu, totaling 70 people, with a sample of 60 respondents determined using the Slovin formula. Data were collected through a questionnaire tested for validity and reliability, and analyzed using simple linear regression with SPSS. The results indicate that financial mindfulness has a positive and significant effect on financial behavior, with a t-value of 19.132 > t-table 2.002 and a significance value of 0.000 < 0.05. The coefficient of determination (R²) of 0.863 shows that 86.3% of the variation in financial behavior is explained by financial mindfulness. These findings confirm that the higher the level of financial awareness among study group members, the better their financial behavior in budgeting, saving, debt management, and sharia financial compliance. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh mindfulness keuangan terhadap perilaku keuangan jemaah pengajian di Yayasan Pesantren Islam Daerah Rahayu. Penelitian ini dilatarbelakangi oleh fenomena perilaku keuangan yang belum optimal di kalangan masyarakat Muslim, meskipun kesadaran finansial berpotensi besar sebagai faktor psikologis pembentuk kebiasaan pengelolaan keuangan yang bertanggung jawab. Metode yang digunakan adalah kuantitatif dengan pendekatan survei. Populasi penelitian adalah seluruh jemaah pengajian di Yayasan Pesantren Islam Daerah Rahayu berjumlah 70 orang, dengan sampel 60 responden menggunakan rumus Slovin. Pengumpulan data dilakukan melalui kuesioner yang telah diuji validitas dan reliabilitasnya, dan dianalisis menggunakan regresi linier sederhana dengan SPSS. Hasil penelitian menunjukkan bahwa mindfulness keuangan berpengaruh positif dan signifikan terhadap perilaku keuangan, dengan nilai t hitung 19,132 > t tabel 2,002 dan signifikansi 0,000 < 0,05. Koefisien determinasi (R²) sebesar 0,863 menunjukkan bahwa 86,3% variasi perilaku keuangan dijelaskan oleh mindfulness keuangan. Temuan ini menegaskan bahwa semakin tinggi kesadaran finansial jemaah pengajian, semakin baik perilaku keuangan mereka dalam perencanaan anggaran, menabung, pengelolaan hutang, dan kepatuhan keuangan syariah.
Pengaruh BOPO dan NPF terhadap Net Profit Margin (NPM) Bank Muamalat Tasya Caroline; Ifa Hanifia Senjiati; Intan Manggala Wijayanti
Bandung Conference Series: Syaria Banking 191-200
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssb.v5i2.25623

Abstract

Abstract. The extreme fluctuation in profit margin income at Bank Muamalat during 20182025 underlies this research, with Net Profit Margin (NPM) changing by only 0.5% over eight years indicating the bank’s limited capacity to increase net profit. This condition is influenced by BOPO (Operating Expenses to Operating Income), which tends to rise up to 98% (indicating inefficient cost management), and NPF (Non-Performing Financing), which has declined sharply yet fluctuated. This study aims to analyze the effect of BOPO and NPF on NPM, both partially and simultaneously. This research employs a quantitative method with an associative approach, using secondary data from Bank Muamalat’s quarterly financial reports for 2018–2025. Data analysis includes descriptive statistics, classical assumption tests, multiple linear regression, the coefficient of determination (R²) test, the partial test (t-test), and the simultaneous test (F-test). The results show that BOPO has a negative and significant effect on NPM (regression coefficient -0.019408; probability 0.0011), and NPF also has a negative and significant effect on NPM (regression coefficient -0.017325; probability 0.0016). Simultaneously, BOPO and NPF significantly affect Bank Muamalat’s NPM. These findings confirm that operational efficiency and financing quality control are key factors in improving profitability, so the bank needs to maintain cost efficiency and minimize non-performing financing for optimal financial performance. Abstrak. Fluktuasi ekstrem pendapatan margin keuntungan Bank Muamalat periode 20182025 menjadi latar belakang penelitian ini, di mana Net Profit Margin (NPM) hanya berubah 0,5% dalam 8 tahun menunjukkan keterbatasan bank dalam memperbesar laba bersih. Kondisi ini dipengaruhi oleh BOPO (Biaya Operasional terhadap Pendapatan Operasional) yang cenderung meningkat hingga 98% (indikasi pengelolaan biaya belum efisien), dan NPF (Non Performing Financing) yang menurun tajam namun fluktuatif. Penelitian ini bertujuan menganalisis pengaruh BOPO dan NPF terhadap NPM, baik secara parsial maupun simultan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif, menggunakan data sekunder dari laporan keuangan triwulanan Bank Muamalat periode 2018–2025. Analisis data meliputi statistik deskriptif, uji asumsi klasik, regresi linear berganda, uji koefisien determinasi (R²), uji parsial (uji t), dan uji simultan (uji F). Hasil penelitian menunjukkan BOPO berpengaruh negatif dan signifikan terhadap NPM (koefisien regresi -0,019408; probabilitas 0,0011), begitu pula NPF (koefisien regresi -0,017325; probabilitas 0,0016). Secara simultan, BOPO dan NPF berpengaruh signifikan terhadap NPM Bank Muamalat. Temuan ini menegaskan bahwa efisiensi operasional dan pengendalian kualitas pembiayaan merupakan faktor kunci profitabilitas Bank Muamalat, sehingga bank perlu menjaga efisiensi biaya serta meminimalkan pembiayaan bermasalah demi kinerja keuangan yang optimal.
Co-Authors 10010321021, Nuraip Agnes Yulyanti Akhmad Yusup Albert Kurniawan Purnomo Alifia Nur Shafa Alpiah Trisna Dewi Alpiah Trisna Dewi Ananda Reynaldi Ruhiat Anshori, Arif Rijal Arif Rijal Anshori Arif Rijal Anshori Athiyatul Fattah Bryan Yandika Purnama Camila Afiyanti Dea Putri Ananda Delia Anggraeni Delia Dwiyanti Hasanah Despita Nabila Fadilah Egi Pribadi Eri Rif'ah Hasanah Eva Fauziah Eva Fauziah Febriadi, Sandy Rizki Fitri Yuniawati Hasyim Adnan Hilman Nurul Aripin Ibnu Muhammad Zibran Imas Maesah Intan Manggala Wijayanti Ira Siti Rohmah Maulida Irma Yulita Silviany Itsnaina Lathifah Ridwan Iwan Permana Iwan Setiawan M. Roji Iskandar Maman Suherman Mamat Rachmat Effendi Muhammad Danu Attaraya Muhammad Fikri Rais Mubarok Mutiara Alya Syakira Nanik Eprianti Neng Dewi Himayasari Neng Dewi Himayasari Nur Halimah Nur Kholifa Mija Purnama, Dody Wahyudi Putri Fitriya Salsabila ridwan, itsnaina lathifah sabila azzahra Salma Saqina Sandy Rizki Febriadi Sanusi Shintya Mesylia Rahman Sifa Nursalimah Siska Lis Sulistiani Siti Saadah Sri Wulan Tasya Caroline Titi Fitri Yanti Wahyudin, Yadi Wijayanti, Intan Manggala Winwin Yadiati Yadi Wahyudin yadi wahyudin Yayat Rukayat Zaini Abdul Malik Zaini Abdul Malik Zaini Abdul Malik Zaldy Suhatman Zaldy Suhatman, Zaldy Zia Firdaus Nuzula