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All Journal Monex: Journal of Accounting Research Jurnal Ilmiah Ekonomi Islam Journal of Dedicators Community Sketsa Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Shirkah: Journal of Economics and Business Almana : Jurnal Manajemen dan Bisnis Jurnal Mantik Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis Mitra Mahajana: Jurnal Pengabdian Masyarakat Journal of Agricultural Socio-Economics (JASE) International Journal of Science and Society (IJSOC) EKONOMIKA45 eCo-Fin Ijtimā`iyya: Journal of Muslim Society Research LEBAH ADILLA: Jurnal Ilmiah Ekonomi Syari'ah Mamangan Social Science Journal The Es Accounting and Finance Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science Jurnal Abdimas Indonesia Jurnal REKOMEN (Riset Ekonomi Manajemen) Journal of Economic, Management and Entrepreneurship West Science Social and Humanities Studies Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Rona Teknik Pertanian Jurnal Akuntansi Neraca International Conference on Islamic Economic Jurnal Pengabdian Masyarakat dan Riset Pendidikan AmaNU: Jurnal Manajemen dan Ekonomi Sharia Economic and Management Business Journal (SEMBJ) Ta'amul: Journal of Islamic Economics ENDLESS : International Journal of Future Studies International Journal of Technology and Education Research Jurnal Bisnis dan Kewirausahaan Jurnal Ragam Pengabdian Jurnal At-Tadbir: Media Hukum dan Pendidikan Aksi Kita: Jurnal Pengabdian Kepada Masyarakat INUMIYA: Jurnal Ekonomi Pembangunan Jurnal Pengabdian Pada Masyarakat IPTEKS Arunika: Jurnal Pengabdian Masyarakat Khidmatan Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Economics and Business Management Journal Indonesian Journal of Management & Islamic Business
Mutia Pamikatsih
Universitas Nahdlatul Ulama Al Ghazali Cilacap
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THE EFFECT OF PROFIT SHARING FINANCING, BOPO, NPF AND FDR ON THE PROFITABILITY OF SHARIA PEOPLE'S FINANCING BANKS IN CENTRAL JAVA PROVINCE IN 2021-2023 Endang Puji Lestari; Mutia Pamikatsih; Hatta Setiabudhi
ADILLA : Jurnal Ilmiah Ekonomi Syari'ah Vol. 8 No. 2 (2025): Juli
Publisher : Universitas Islam Darul 'ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/adilla.v8i2.7819

Abstract

Abstract This research is a quantitative study on Sharia People's Financing Banks in Central Java Province which are registered with the OJK (Financial Services Authority). This study aims to examine the effect of profit sharing financing, BOPO, NPF and FDR on profitability proxied through ROA (Return On Asset). The type of data used is secondary data in the form of quarterly financial reports obtained from the OJK official website. The sampling method used is non probability sampling with purposive sampling technique. The analysis method used is descriptive statistical analysis, determination of the estimation model, panel data linear regression, classical assumption test and hypothesis testing using Eviews 12 software. The results showed that profit sharing financing and NPF partially had a positive and insignificant effect on ROA, BOPO partially had a negative and significant effect on ROA, and FDR partially had a negative but insignificant effect on ROA. Profit sharing financing, BOPO, NPF and FDR simultaneously affect ROA. The four variables have the ability to affect ROA by 35.41%, while the remaining 64.59% is influenced by other variables not included in the research model.
Collaborative Models as a Strategy for Strengthening the Economic Development of Indonesian Islamic Boarding Schools Syaiful Anam; Mutia Pamikatsih; R Suhaimi; Bulkini Sasu
Ta'amul: Journal of Islamic Economics Vol. 5 No. 1 (2026): May
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/taamul.v5i1.786

Abstract

Collaboration is part of many companies' strategic alliances. Collaboration offers opportunities to leverage external capabilities and develop routines that can further enhance competitive advantage. Cooperation is an effective strategic tool to promote sustainable development. This research aims to conduct a literature review regarding the exploration of the concept of collaboration in Islamic boarding school economics. The research method used in this work is the SLR (Systematic Literature Review) method. Data collection is carried out by documenting all articles that have similar research in a research report. This research used 16 national journal articles taken from the Google Scholar database. Based on this research, it was found that the concept of collaboration in the economic sector has been widely discussed in several economic sectors. Such as tourism, MSMEs, economic recovery, business, financial institutions and cooperatives, economic education. Meanwhile, in the economic context of Islamic boarding schools, one article was found, namely about the implementation of the collaboration concept at the Darul Quran Mulia Islamic boarding school using a collaboration model with PT. Blessing Group. The use of collaboration in the economic system, especially the Islamic boarding school economy, can be developed as a strategic consideration for the Islamic boarding school economy in the future.
Analysis of Mudharabah and Musyarakah Financing on the Growth of Islamic Bank Assets in Indonesia Mutia Pamikatsih; Fenty Astrina; Kimsen Kimsen; Gunawan Raspati; Eko Sudarmanto
West Science Social and Humanities Studies Vol. 4 No. 02 (2026): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v4i02.2652

Abstract

This study aims to analyze the influence of mudharabah and musyarakah financing on the growth of Islamic bank assets in Indonesia. The research employs a quantitative approach using primary data collected from 200 respondents through a structured questionnaire measured with a Likert scale. Data analysis was conducted using SPSS version 25, including validity and reliability testing, classical assumption testing, multiple linear regression, and hypothesis testing. The results indicate that mudharabah financing has a positive and significant effect on Islamic bank asset growth with a regression coefficient of 0.382 and a significance value of 0.000. Similarly, musyarakah financing shows a positive and significant influence with a regression coefficient of 0.417 and a significance value of 0.000. Simultaneously, both financing schemes significantly contribute to asset growth, as indicated by an F-value of 65.721 and an R Square of 0.401. These findings suggest that profit-sharing financing plays an important role in strengthening asset expansion and financial sustainability within Islamic banking institutions. The study provides practical implications for Islamic bank management to optimize partnership-based financing strategies and contributes to the literature on Islamic financial performance in Indonesia.
Pendampingan dan Pemberdayaan UMKM Buruh Migran Melalui Penguatan Ekonomi dalam Rangka Meningkatkan Kemandirian Berwirausaha di Kesugihan Kidul Cilacap Hakim; Ramat Alhakim; Mutia Pamikatsih; Elok Ainur Latif; Hatta Setiabudhi; Dina Prasetyaningrum; Hasan Muzaki; Muhamad Rijal Pamungkas; Bachrian Rizqi Primaguna
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 3 (2025): MEI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/gh30g454

Abstract

Buruh migran memang kerap menjadi sorotan dan kajian yang banyak diteliti dalam berbagai aspek. Tujuan dari pengabdian ini melakukan pendampingan dan pemberdayaan kepada buruh migran untuk menciptkan kemandirian dalam berwirausaha dengan pendekatan Program Pendampingan dan pemberdayaan Buruh Migran Melalui Penguatan Ekonomi Untuk Meningkatkan Kemandirian Dalam Berwirausaha Di Kesugihan Kidul Cilacap. Metode pengabdian dilakukan dengan melakukan pendekatan melalui 3 cara, 1) melakukan identifikasi sebagai langkah awal untuk memahami kondisi Buruh Migran, setelah dilakukan identifikasi selajutnya dilakukan pemberian materi pelatihan meliputi konsep berwirausaha, strategi membaca peluang pasar, kelengkapan perijinan berusaha dan pemahaman pemasaran digital marketing dengan optimalisasi sosial media marketing sebeagai media pemasaran yang efektif 2). Melakukan pendampingan dan pemberdayaan bagi Buruh Migran, bentuk pendampingan dan pemberdayaan yang dilakukan meliputi fasilitasi aspek kelembagaan dan kebutuhan/prangkat yang digunakan untuk mengimplementasi usaha, dan infrastruktur usaha 3). Langkah yang terkahir dengan melakukan Monitoring dan Evaluasi, kegiatan ini dilakukan untuk memastikan bahwa para UMKM Buruh Migran Kesugihan Kidul sudah melakukan/menerapkan ilmu yang sudah mereka peroleh dari kegiatan dilakukan
Penelitian Akuntansi Islam di Negara-negara Mayoritas Muslim – Pemetaan Bibliometrik Tema, Penulis, dan Jurnal Loso Judijanto; Eko Cahyo Mayndarto; Inneke Respatiningsih; Mutia Pamikatsih; Eko Sudarmanto
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3173

Abstract

Penelitian ini bertujuan untuk memetakan perkembangan dan struktur intelektual penelitian akuntansi Islam di negara-negara mayoritas Muslim melalui pendekatan bibliometrik. Studi ini menganalisis artikel jurnal bereputasi yang diindeks Scopus dengan fokus pada tiga dimensi utama, yaitu evolusi tema penelitian, penulis dan jejaring kolaborasi, serta jurnal dan negara yang berperan dominan dalam pengembangan literatur. Analisis dilakukan menggunakan teknik science mapping yang meliputi co-occurrence keywords, co-authorship, density visualization, dan country collaboration. Hasil penelitian menunjukkan bahwa tema perbankan syariah (Islamic banks) mendominasi lanskap penelitian dan berfungsi sebagai simpul utama yang menghubungkan isu standar akuntansi, tata kelola, dan kinerja keuangan. Evolusi tema memperlihatkan pergeseran dari diskursus konseptual awal menuju isu-isu kontemporer seperti kepatuhan Syariah, akuntabilitas, dan kualitas pelaporan. Namun, topik sosial-keagamaan seperti akuntansi zakat, sektor publik Islam, dan peran Dewan Pengawas Syariah masih relatif kurang tereksplorasi. Dari sisi kolaborasi, penelitian ini menyoroti peran sentral Malaysia dan Indonesia sebagai pusat produktivitas, dengan United Kingdom sebagai penghubung global. Temuan ini memberikan kontribusi penting dalam memahami arah perkembangan riset akuntansi Islam serta membuka peluang penelitian lanjutan yang lebih inklusif, lintas sektor, dan berorientasi nilai.
Peran Akuntansi Syariah dalam Pencegahan Fraud Pengelolaan Dana Haji Eko Sudarmanto; Dwi Saleha; Irwan Irawadi Barus; Ahmad Zaki Mubarok; Mutia Pamikatsih
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 2 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i2.19464

Abstract

The management of Hajj funds constitutes a public trust involving a substantial amount of pilgrims’ funds and a long-term management horizon. The complexity of fund management, exposure to moral hazard, and high public expectations make Hajj funds vulnerable to fraud if not supported by governance with strong integrity and an adequate accounting system. This study aims to examine the role of Islamic accounting in embedding the values of integrity and amanah (trustworthiness) as mechanisms for fraud prevention in the management of Hajj funds. The research employs a qualitative descriptive approach through a literature review of regulations governing Hajj fund management, particularly Law Number 34 of 2014, policies of the Hajj Financial Management Agency (BPKH), and Islamic accounting standards (Sharia Accounting Standards/PSAK Syariah). The findings indicate that Islamic accounting functions not only as a financial reporting system but also as an ethical instrument, an internal control mechanism, and a form of moral accountability grounded in Sharia values. The synergy between BPKH regulations and the implementation of PSAK Syariah plays a strategic role in narrowing opportunities for fraud and enhancing the trust of Hajj pilgrims as the rightful owners of the funds.
The Nexus Between Islamic Bank Financing for MSMEs, Financing Quality, and Regional Unemployment: Evidence from Indonesian Provinces Mutia Pamikatsih; Purwanto
Sharia Economic and Management Business Journal (SEMBJ) Vol. 7 No. 1 (2026): Sharia Economic and Management Business
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/sembj.v7i1.2313

Abstract

Background: As the stability of the labor market becomes a central pillar of regional economic resilience, the role of Islamic financial intermediation faces critical scrutiny. While Islamic banking aims to foster social welfare, the transmission gap between financing expansion and actual employment absorption remains a challenge. This study investigates the nexus between Islamic MSME financing, financing quality, and regional unemployment across 33 Indonesian provinces, evaluating whether the quality of intermediation (risk) or its quantity (volume) serves as the primary determinant for labor market outcomes. Method: Utilizing a balanced panel data set of 198 observations from 2020 to 2025, this research employs a quantitative approach. The analytical framework utilizes the Fixed Effect Model (FEM) with Robust Standard Errors (Huber-White sandwich estimators) to address heteroskedasticity and first-order autocorrelation. The model was validated through the Chow, Hausman, Modified Wald, and Wooldridge tests to ensure the robustness of the empirical findings. Results: The empirical results reveal that Non-Performing Financing (NPF) exerts a significant positive impact on the unemployment rate (p < 0.05), confirming that elevated credit risk triggers business failures and subsequent job losses. Conversely, MSME financing volume and liquidity ratios (FDR) exhibit no significant direct effect on unemployment reduction. Notably, economic growth (GRDP) remains the primary negative predictor of unemployment, reaffirming the validity of Okun’s Law in the regional context. Conclusion: This study concludes that the quality of Islamic banking intermediation is more critical than its quantity in addressing socio-economic challenges. Strengthening risk management and financing quality is essential to prevent a credit crunch that hinders labor absorption. Policy interventions should shift from purely growth-oriented strategies to risk-managed growth, ensuring that financing is directed toward labor-intensive sectors accompanied by robust business mentorship to safeguard regional employment stability.
Understanding Member Adoption Decisions in Micro-Islamic Financing: The Interplay of Knowledge, Service Quality, and Margin Perceptions Syafa Khoirur Rizal; Mutia Pamikatsih
Indonesian Journal of Management & Islamic Business Vol. 1 No. 1 (2026): Indonesian Journal of Management & Islamic Business
Publisher : Institut Agama Islam Syubbanul Wathon Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61136/bmaacv13

Abstract

This study aims to analyze the determinants influencing members' adoption decisions regarding Murabahah financing at KSPPS BMT BIMA Temanggung, focusing on the interplay of customer knowledge, service quality, and perceived margin levels. Utilizing a quantitative design, primary data were collected via structured questionnaires from 85 active members selected through a purposive sampling mechanism. Quantitative estimation was executed using multiple linear regression under the Ordinary Least Squares (OLS) framework via EViews 13 software. The empirical diagnostics indicate that all three independent variables exert a positive and statistically significant partial effect on members' financing adoption choices. Under the analytical lens of social exchange theory, members' knowledge acts as a form of social capital that compresses information asymmetry costs (p = 0.013), while superior service quality functions as a relational reward that stimulates organizational attachment (p = 0.039). Crucially, fair perceived margin levels are framed not merely as economic utility but as an expression of distributive justice within social exchange, guaranteeing non-exploitative reciprocity and psychological equity (p = 0.014). Simultaneously, the F-test confirms that all predictors concurrently direct the consumer decision-making process (p = 0.000), with an adjusted R-squared value demonstrating that the structural model successfully accounts for 60.08% of the total behavioral variance. This study concludes that a balanced microfinance ecosystem driven by information transparency, relational rewards, and equitable pricing architectures accelerates consumer adoption. Future scholarly efforts are encouraged to incorporate external variables such as localized religiosity and digital fintech readiness to expand model generalizability.
Does Sharia Audit Quality Strengthen Maqasid-Based Performance in Indonesian Islamic Banks? Mutia Pamikatsih; M Adhitya Wardhana; Nashirotun Nisa Nurharjanti; Toto Sugihyanto; Fadilla Muhammad Mahdi; Eko Sudarmanto
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1157

Abstract

This study investigates the influence of Sharia audit quality on Maqasid-based performance in Indonesian Sharia banks from the perspective of customers. The study adopts a quantitative explanatory research design using primary data collected from 100 customers of Indonesian Sharia banks through a structured questionnaire based on a five-point Likert scale. Purposive sampling was employed to select respondents who had sufficient experience using Islamic banking services. Data were analyzed using SPSS version 25, including descriptive statistics, validity and reliability tests, classical assumption tests, simple linear regression analysis, coefficient of determination (R²), and hypothesis testing using the t-test. The findings indicate that all measurement items are valid and reliable, with Cronbach's Alpha values of 0.889 for Sharia audit quality and 0.901 for Maqasid-based performance. The regression analysis reveals that Sharia audit quality has a positive and statistically significant effect on Maqasid-based performance (β = 0.713; t = 10.488; p < 0.001). Furthermore, the coefficient of determination (R² = 0.528) indicates that Sharia audit quality explains 52.8% of the variation in Maqasid-based performance. These findings suggest that competent, independent, and effective Sharia auditing enhances transparency, accountability, ethical governance, and compliance with Islamic principles, thereby strengthening the achievement of Maqasid al-Shariah within Indonesian Islamic banking institutions. This study contributes to the Islamic banking literature by providing empirical evidence that strengthening Sharia audit practices is essential for improving governance quality and reinforcing customer confidence in achieving Maqasid-oriented organizational performance.
The Implementation of Cash Waqf as a Social Financial Instrument in Indonesia R Suhaimi; Sri Fatimah Rahmatillah; Baidawi Arrohman; Mutia Pamikatsih; Jodang Setia Adi Anista R
International Conference on Islamic Economic (ICIE) Vol. 5 No. 2 (2026): Article In Press
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/icie.v5i2.465

Abstract

Waqf is one of the important instruments of Islamic social finance that contributes to social welfare, economic development, and sustainable community empowerment. Along with the development of financial technology and the increasing demand for innovative Islamic financial products, the implementation of waqf in Indonesia has expanded beyond traditional forms of land and property to include cash-based instruments. This research aims to identify the implementation of waqf as one of the Islamic social finance instruments in Indonesia. The study employs a qualitative literature review method by analyzing relevant books, journal articles, regulations, and institutional reports related to waqf practices in Indonesia. The findings reveal that cash waqf represents a contemporary form of waqf implementation that has significantly developed within the Indonesian Islamic finance ecosystem. In the Indonesian context, the Indonesian Ulema Council (MUI) officially authorized cash waqf through its fatwa issued on May 11, 2002, providing a legal and religious foundation for its implementation. Cash waqf is currently practiced through several mechanisms, including direct cash donations, stock or securities waqf, and digital waqf platforms. Its implementation involves collaboration among Islamic Financial Institutions (LKS), halal marketplaces, waqf management institutions, and other social organizations. These developments demonstrate that cash waqf has become an innovative and accessible instrument with significant potential to strengthen Islamic social finance and promote inclusive socio-economic development in Indonesia.
Co-Authors Abdul Karim Abdul Latip, Abdul Ahmad Zaki Mubarok Alfit Budi Prasetyo Alhakim, Rahmat Ali Ibrahim Dasuki Andhi Johan Suzana Andrianingsih Ani Nuraini Anisa Rizky Wiranegara Arista Ramadanika Avid Leonardo Sari Bachrian Rizqi Primaguna Bagus Setya Rintyarna Baidawi Arrohman Bulkini Sasu Cahyaningsih, Regita Cahyaningsih Damar Jati Dede Suleman Dian Safitri Pantja Koesoemasari Dina Prasetyaningrum Dodih Suhardih Dwi Saleha Eko Sudarmanto Eko Sudarmanto Elok Ainur Latif Elok Ainur Latif Endang Fatmawati Endang Puji Lestari Endrik Andika Fadilla Muhammad Mahdi Febriyanti, Elina Fenty Astrina Gawik Setiawan Ginting, Yanti Mayasari Gunawan Raspati Hakim Hakim Hakim Hakim Hakim Hakim Hanum Fadilah Ismet Hasan Muzaki Hasibuan, Reza Rahmadi Hatta Setiabudhi Heru Cahyo Ibnu Detri Kurniawan Ilham Maulana Putra Indra Surya Permana Irwan Irawadi Barus Ishfaq Ahmed Iswahyuni, Anisha Dian Itsna Rahma Fitriani Jodang Setia Adi Anista R Junet Kaswoto Khusniyah, Minanda Hidayatul Kimsen Kimsen Loso Judijanto Lukman Hakim M Adhitya Wardhana M. Rijal Pemungkas Mayndarto, Eko Cahyo Ma’rifatun Nisa Meiyanti Widyaningrum Moh. Irfan Surya Solehudin Muhamad Fuji Hakiki Muhamad Rijal Pamungkas Muhammad Dini Syauqi Al-Madani Muhammad Shahid Khan Nashirotun Nisa Nurharjanti Neti Endang Wahyuni Norma Eralita Noviati Aning Rizki Mustika Sari Opik Taupik Purnomo, Sodik Dwi Purwantini, Heni Purwanto Puti Khairani Rijadi R Suhaimi R Suhaimi Rahayu, Kharisma Dwi Ramat Alhakim Ramat Alhakim Regita Cahyaningsih Respatiningsih, Inneke Rianda Hanis Rofiqoh, Adzimatur Rosalina Anindia Sari Kartika Ruslina Baeti Sa'diyah, Kholifatus sabil sabil, sabil Setya Permana Sutisna Soolany, Christian Sopi Siti Sopiah Sri Fatimah Rahmatillah Sri Wahyuni Israfatin Bobihu SUWONO Syafa Khoirur Rizal Syafi’ah Syafi’i, Muhammad Agung Syahputri, Nisrina Anggi Syaiful Anam Taufiequrahman, Gus Tekat Sukomardojo Toto Sugihyanto Tri Esti Masita Tuti Dharmawati Victor Prasetya Wijayanti, Lumastari Ajeng Yessi Fitriyanti Yudi Agus Setiawan Yuli Amelianti Yulian Arpianto Zuliko, Atmah