Articles
<![CDATA[DETERMINAN RETURN ON ASSET PADA PT. BANK MUAMALAT INDONESIA Tbk ]]>
<![CDATA[Candra, Revi]]>;
<![CDATA[Shabri, Husni]]>;
<![CDATA[Azizah, Aprilia Nur]]>;
<![CDATA[Fahlefi, Rizal]]>
<![CDATA[ Al-bank: Journal of Islamic Banking and Finance Vol 4 No 1 (2024): January - June 2024 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Mahmud Yunus Batusangkar ]]>
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DOI: 10.31958/ab.v4i1.10618
<![CDATA[This study aims to analyze the effect of Non-Performing Financing (NPF), Capital Adequacy Ratio (CAR), and Cash Turn-over on Return On Asset (ROA) at PT Bank Muamalat Indonesia (2012-2021). This research method uses a quantitative approach. The data source used is secondary data sources in the form of financial statements of PT Bank Muamalat Indonesia. The data analysis technique uses multiple linear regression analysis processed with the SPSS 26 program. The results showed that partially NPF and Cash Turnover had an effect on ROA with a significant value of 0.000 and 0.0009 respectively smaller than 0.05. CAR partially has no effect on ROA with a significant value of 0.151 greater than 0.05. Simultaneously NPF, CAR, and Cash Turn-over affect ROA at PT Bank Muamalat Indonesia with a significant value of 0.000 smaller than 0.05. Determinant of the influence of NPF, CAR and Cash Turn-over on Return On Asset is 55.1%.]]>
<![CDATA[Determinan Profil Risiko Terhadap Performance Bank Pembiayaan Rakyat Syariah Di Provinsi Sumatera Barat ]]>
<![CDATA[Azlina, Nur]]>;
<![CDATA[Shabri, Husni]]>;
<![CDATA[Qizam, Ibnu]]>
<![CDATA[ Al-bank: Journal of Islamic Banking and Finance Vol 3 No 2 (2023): July - Desember 2023 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Mahmud Yunus Batusangkar ]]>
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DOI: 10.31958/ab.v3i2.9169
<![CDATA[This study aims to analyze the effect of risk profile on the performance of Islamic Rural Bank (BPRS) in West Sumatra Province. This type of research is a field research with a quantitative approach. The samples in the study were seven BPRS in West Sumatra Province that have been operating sharia since 2019. Secondary data in the form of annual financial statements of each BPRS for the period 2019-2022. The analysis technique used panel data regression. The results showed that the credit risk profile using the Non Performing Financing ratio and liquidity risk using the Financing to Deposit Ratio partially had no significant effect on the performance of BPRS as measured using the Return on Asset ratio. However, both risk profiles simultaneously have a significant effect on the performance of BPRS with a coefficient of determination of 96%. The practical implication of this research is that credit risk and liquidity risk must be managed simultaneously, including other risks faced by banks because they have a very strong influence on bank performance.]]>
<![CDATA[Assessment of Islamic Bank Soundness: Analysis Using CAMELS, RGEC and ALTMAN Z Score Methods ]]>
<![CDATA[Shabri, Husni]]>;
<![CDATA[Hosen, Muhamad Nadratuzzaman]]>
<![CDATA[ MALIA: Journal of Islamic Banking and Finance Vol 7, No 1 (2023): Malia: Journal of Islamic Banking and Finance ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/malia.v7i1.16896
<![CDATA[The purpose of this study is to analyze the soundness level of PT BCA Syariah. This study is descriptive research with a quantitative approach.The paper used data on the annual financial statements of PT BCA Syariah for the period 2017 - 2021. The analysis using CAMELS, RGEC and Altman Z-Score methods. The results show that overall PT BCA Syariah in the 2017-2021 period was at the Health level in the CAMELS, RGEC and Altman Z-Score assessment methods. The highest health and health condition of PT BCA Syariah during the Covid-19 pandemic is a management effort in carrying out appropriate, focused and planned strategies and risk mitigation. The three analytical methods show the same results so that they can be used as a reference for assessing the health of other Islamic banks]]>
<![CDATA[Building a Regional Halal Industry Ecosystem: The Roles of Halal Certification, Digital Economy, and Islamic Financial Institutions among MSMEs in Tanah Datar Regency ]]>
<![CDATA[Elmiliyani Wahyuni]]>;
<![CDATA[Husni Shabri]]>
<![CDATA[ Imara: Jurnal Riset Ekonomi Islam Vol. 10 No. 1 (2026): IMARA:JURNAL RISET EKONOMI ISLAM ]]>
Publisher : <![CDATA[Universitas Islam Negeri Mahmud Yunus Batusangkar ]]>
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DOI: 10.31958/imara.v10i1.16737
<![CDATA[Background. The development of a sustainable halal industry ecosystem requires the integration of halal certification, digital transformation, and the support of Islamic financial institutions. However, at the regional level, the effectiveness of these components in strengthening the halal industry ecosystem remains empirically underexplored, particularly in areas with strong Islamic socio-cultural foundations such as Tanah Datar Regency. Purpose. This quantitative study aimed to examine the influence of halal product certification, the digital economy in the MSME sector, and the role of Islamic financial institutions on the halal industry ecosystem. Specifically, it investigated whether these three determinants significantly contribute to strengthening the halal ecosystem among halal-certified MSMEs in Tanah Datar. Method. The study involved 92 halal-certified MSMEs selected from a population of 953 business units using purposive sampling and Slovin’s formula. Primary data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Validity and reliability tests were conducted prior to hypothesis testing through bootstrapping procedures.. Results. The findings indicate that halal product certification has a positive and significant effect on the halal industry ecosystem. In contrast, the digital economy variable and the role of Islamic financial institutions do not show a statistically significant influence. The structural model explains 45.4% of the variance in the halal industry ecosystem, indicating a moderate predictive capacity. Conclusion. This study highlights that strengthening the halal ecosystem at the regional level is primarily driven by the legitimacy and assurance provided by halal certification. The findings imply that policy interventions should prioritize accelerating certification programs while simultaneously improving digital literacy and optimizing Islamic financial inclusion to enhance long-term ecosystem sustainability.]]>
<![CDATA[Innovations in Sharia Insurance Products and Business Models: A Comparative Study of Crowd Takaful, Sharing Tabarru’ and Peer-to-Peer Insurance ]]>
<![CDATA[Desmadi Saharuddin]]>;
<![CDATA[Rizal Fahlefi]]>;
<![CDATA[Alimin]]>;
<![CDATA[Husni Shabri]]>
<![CDATA[ Al-bank: Journal of Islamic Banking and Finance Vol. 6 No. 1 (2026): January - June 2026 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Mahmud Yunus Batusangkar ]]>
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DOI: 10.31958/ab.v6i1.16455
<![CDATA[This study aimed to examining innovations in Sharia-compliant insurance products and business models, specifically crowd takaful, sharing tabarru, and peer-to-peer insurance. The methodology applied follows the PRISMA framework, involving a comprehensive search in the Scopus database, strict selection criteria, and thematic qualitative and quantitative analysis to ensure reliability and relevance of the reviewed literature. Key findings reveal that crowd takaful and peer-to-peer insurance models significantly enhance financial inclusion and uphold ethical insurance principles aligned with Sharia values, with fintech technologies driving operational efficiency and transparency. The discussion highlights how integrating Islamic values into technological innovations deepens understanding and adaptation of these insurance models while identifying regulatory and moral hazard challenges that hinder broader development. The conclusion emphasizes this study’s contribution in linking Islamic economic theory with financial technology advances and its practical implications for regulatory innovation and financial literacy promotion. Future research is recommended to focus on cross-cultural comparative studies, development of hybrid theoretical frameworks combining Islamic economics with innovation diffusion and behavioral finance, and advanced bibliometric analyses to map academic progress and policy collaboration. This study aims to boost academic visibility with SEO-friendly keywords relevant to Sharia insurance and modern financial technology.]]>
<![CDATA[Green Economy in the Map of Science: Bibliometric Analysis of Publication Patterns and Collaboration ]]>
<![CDATA[Ronal Satria]]>;
<![CDATA[Husni Shabri]]>
<![CDATA[ Imara: Jurnal Riset Ekonomi Islam Vol. 9 No. 1 (2025): IMARA:JURNAL RISET EKONOMI ISLAM ]]>
Publisher : <![CDATA[Universitas Islam Negeri Mahmud Yunus Batusangkar ]]>
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DOI: 10.31958/imara.v9i1.15710
<![CDATA[Background. Research on the Green Economy has grown significantly in recent years. However, to fully understand the direction and trends of this field, a comprehensive analysis of existing scientific publications is necessary. One effective approach is bibliometric analysis, which enables the mapping of developments and thematic expansions in Green Economy research. Purpose. This study aims to conduct a bibliometric analysis using VOSviewer to explore the development and expansion of Green Economy research themes and to predict potential future research directions.Method. This research adopts a descriptive quantitative approach. Data were collected from the Scopus database using the keyword ÔÇ£Green EconomyÔÇØ for the period 2015ÔÇô2024, resulting in 200 relevant articles. The data were analyzed descriptively, processed with VOSviewer for bibliometric visualization, and reviewed through literature analysis to identify trends and patterns within the topic.Results. The findings show a significant annual increase in publications on the Green Economy from 2015 to 2024. The analysis using VOSviewer revealed a total of 700 citations related to this topic. Moreover, the bibliometric mapping indicated an expansion of research themes and identified several underexplored areas within the field of Green Economy.Conclusion. This study provides important insights into the development of Green Economy research. The findings help to identify well-researched areas as well as topics that have received limited attention, offering a foundation for future research in this evolving field]]>
<![CDATA[Comparative Study of Murabahah Contract Recording Practices: Implementation at Qurrata Ayun Sharia Cooperative versus PSAK 402 Standards ]]>
<![CDATA[Diatul Fajri]]>;
<![CDATA[Farid Ahmad Marlion]]>;
<![CDATA[Qumil Laila Arham]]>;
<![CDATA[Winda Wulansari]]>;
<![CDATA[Husni Shabri]]>
<![CDATA[ Imara: Jurnal Riset Ekonomi Islam Vol. 9 No. 2 (2025): IMARA:JURNAL RISET EKONOMI ISLAM ]]>
Publisher : <![CDATA[Universitas Islam Negeri Mahmud Yunus Batusangkar ]]>
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DOI: 10.31958/imara.v9i2.16533
<![CDATA[Background. Implementing Murabahah accounting in compliance with national standards poses a critical challenge for sharia cooperatives as pillars of inclusive microfinance in Indonesia. The dominance of Murabahah financing, accounting for 69% of sharia financing portfolios, is not matched by adequate accounting standard implementation capacity at the cooperative level. Purpose. This qualitative study aims to analyze the conformity of Murabahah accounting practices at Qurrata Ayun Sharia Cooperative with PSAK 402 provisions and identify impeding factors. Method. This study uses an instrumental case study qualitative approach at the Qurrata A'yun Sharia Cooperative. Data was collected through triangulation: analysis of 45 murabahah transaction documents (2022-2023), observation, and semi-structured interviews with 8 key informants (managers, accounting staff, administrators, and the sharia supervisory board). Data analysis was conducted thematically and comparatively with PSAK 402, with validity maintained through triangulation and member checking. Results. Findings reveal partial adherence to basic sharia accounting principles, such as separating principal financing and margins via Deferred Revenue mechanisms, but technical gaps exist in inventory treatment and cost of goods sold structure. Primary constraints are the lack of specialized sharia financial reporting training and reliance on manual recording systems. Conclusion. PSAK 402 implementation in sharia cooperatives constitutes an evolutionary process requiring phased approaches and multi-stakeholder collaboration. The proposed solution framework from standard chart of accounts development and staff capacity enhancement to simple technology adoption provides a practical roadmap for improving transparency and accountability in sharia microfinance institutions to support Indonesia's inclusive economic development.]]>
<![CDATA[Social Media Engagement and Product Quality as Drivers of Purchase Intention in Sustainable Thrift Shopping ]]>
<![CDATA[Husni Shabri]]>;
<![CDATA[Fajar Ramadhan]]>
<![CDATA[ MABIS Jurnal Manajemen Bisnis Syariah Vol. 5 No. 2 (2025): Jurnal Manajemen Bisnis Syariah:MABIS ]]>
Publisher : <![CDATA[Universitas Islam Negeri Mahmud Yunus Batusangkar ]]>
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DOI: 10.31958/mabis.v5i2.16395
<![CDATA[This study aims to analyze the influence of social customer engagement and product quality on consumer purchase intention in thrift stores. The research was conducted using a quantitative approach by distributing questionnaires to 97 consumers of Uncu Thriffting Store in Padang Panjang. Data were analyzed using multiple linear regression with SPSS version 27. The results indicate that social customer engagement and product quality have a positive and significant effect on consumer purchase intention, both partially and simultaneously. The coefficient of determination (R²) value of 72.1% shows that the two independent variables can explain the variation in purchase intention, while 27.9% is influenced by other factors outside the study. The practical implication of this research is the importance of consistency in digital interaction and maintaining product quality to increase consumer purchase intention in thrifting businesses.]]>
<![CDATA[Transformasi Digital Lembaga Keuangan Syariah: Strategi Inklusi dan Literasi Keuangan ]]>
<![CDATA[Husni Shabri]]>;
<![CDATA[Khairulis Shobirin]]>;
<![CDATA[Nita Fitria]]>;
<![CDATA[Rahmi Pamel]]>;
<![CDATA[Khairul Marlin]]>
<![CDATA[ MABIS Jurnal Manajemen Bisnis Syariah Vol. 6 No. 1 (2026): Jurnal Manajemen Bisnis Syariah:MABIS ]]>
Publisher : <![CDATA[Universitas Islam Negeri Mahmud Yunus Batusangkar ]]>
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DOI: 10.31958/mabis.v6i1.16984
<![CDATA[This study examines the role of digital transformation in improving Islamic financial inclusion and Islamic financial literacy in Indonesia, with Islamic financial inclusion acting as a mediating variable. The study addresses a research gap in previous studies that mostly examined digitalization and Islamic financial literacy separately without comprehensively analyzing the mediating mechanism of Islamic financial inclusion. A quantitative explanatory approach was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) on data collected from 150 users of Islamic digital financial services. The findings demonstrate that digital transformation significantly enhances Islamic financial inclusion and Islamic financial literacy. Islamic financial inclusion also significantly improves Islamic financial literacy and partially mediates the relationship between digital transformation and financial literacy. These findings indicate that digital services such as Islamic mobile banking, QRIS, and Islamic fintech not only broaden financial access but also strengthen public understanding of Islamic financial products and principles. This study contributes theoretically by integrating digital transformation, Islamic financial inclusion, and financial literacy into a single empirical model, while practically providing recommendations for Islamic financial institutions to strengthen digital-based financial education and inclusion strategies]]>
<![CDATA[Profitability of Islamic Rural Banks in West Sumatra: Analysis of the Third Party Funds and Financial Ratios ]]>
<![CDATA[Husni Shabri]]>;
<![CDATA[Anisa Azhari]]>
<![CDATA[ EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 5 No. 2 (2021): July - December 2021 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi ]]>
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DOI: 10.30983/es.v5i2.4829
<![CDATA[This research examines the problem of profitability in Islamic Rural Bank (BPRS) in West Sumatra Province. The purpose of this study was to analyze Third Party Funds (DPK), Capital Adequacy Ratio (CAR) and Non Performing Financing (NPF) as determinants that affect Return on Asset (ROA) at BPRS in West Sumatra Province through the intervening variable Financing to Deposit Ratio (FDR) for the 2015-2020 period. The research method uses descriptive quantitative approach with statistical path analysis through Sobel test. This study uses secondary data obtained from the financial statements of the BPRS. The results showed that DPK, CAR and FDR had no direct effect on the ROA of BPRS in West Sumatra Province for the 2015-2020 period, only NPF had a direct effect on ROA. While indirectly through intervening variables, DPK and NPF have no effect on ROA, only CAR can be mediated by FDR on ROA. This research contributes to enriching knowledge about Islamic banking and can be used as consideration for entities in increasing the profitability of Islamic Rural Bank by looking at the factors that can affect profitability with FDR as the mediating variable. Penelitian mengkaji tentang masalah profitabilitas pada BPRS di Provinsi Sumatera Barat. Tujuan penelitian ini adalah untuk menganalisis DPK CAR dan NPF sebagai determinan yang mempengaruhi ROA pada BPRS di Provinsi Sumatera Barat melalui intervening variable FDR periode 2015-2020. Metode penelitian menggunakan kuantitatif deskriptif dengan pendekatan statistik path analysis melalui uji sobel. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan BPRS. Hasil penelitian menunjukan bahwa DPK, CAR dan FDR secara langsung tidak memiliki pengaruh terhadap ROA BPRS di Provinsi Sumatera Barat periode 2015-2020, hanya NPF yang berpengaruh langsung terhadap ROA. Sedangkan secara tidak langsung melalui variable intervening, DPK dan NPF tidak memiliki pengaruh terhadap ROA, hanya CAR yang mampu dimediasi oleh FDR terhadap ROA. Hasil penelitian ini berkontribusi menambah khazanah ilmu pengetahun tentang perbankan syariah dan dapat digunakan sebagai bahan pertimbangan bagi entitas dalam meningkatkan profitabilitas Bank Pembiayaan Rakyat Syariah dengan memperhatikan fator-faktor yang dapat mempengaruhi profitabilitas dengan FDR sebagai variabel mediasi nya.      ]]>
