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Performance Evaluation of Sharia Rural Banks: Maqashid Shariah Index Approach (Case Study: Sharia Rural Banks In West Java, Indonesia) Tarmizi, Erwandi; Rachmad, Dedy; Ali, Zulkarnain Muhammad; Maulida, Syahdatul
International Journal of Economics (IJEC) Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i1.916

Abstract

This study aims to measure the performance of Sharia Rural Banks in West Java using the maqashid sharia approach by Abdul Majid Najjar. The sample used in this study consists of 9 rural banks spread across West Java. The research data employed are secondary data in the form of financial reports for the year 2023 sourced from the Indonesia Financial Services Authority (OJK) website and governance reports for the year 2023 sourced from the official websites of each Sharia Rural Banks. The results of the study indicate that BPRS Al Salaam Amal Salman achieved the highest maqashid sharia score, followed by BPRS PNM Mentari and BPRS Almadinah Tasikmalaya Perseroda as the top three Sharia Rural Banks in West Java with the highest maqashid sharia index scores. Further analysis at the consequence level reveals that "Self" is the consequence with the highest average score compared to other consequences. Meanwhile, the consequence "Intellect" shows the lowest maqashid performance score. This study is expected to serve as a foundation for sharia banks to enhance the implementation of sharia values in their operational practices. Additionally, this study can contribute to a deeper understanding of the compliance of sharia financial institutions with the principles of maqashid sharia at the regional level.
Youth Strategies in Economic Empowerment Hendrasto, Nur; Nuriyah, Aminah; Nurhasanah, Saniatun; Haidar, Abdullah; Maulida, Syahdatul
Tamkin Jurnal Pemberdayaan Tazkia Vol. 2 No. 1 (2024): TAMKIN: Jurnal Pengabdian Masyarakat
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tamkin.v2i1.320

Abstract

The research "Youth Strategy in Economic Empowerment" thoroughly examines the strategic significance of young people in promoting economic growth, particularly within the halal industrial sector. This study emphasizes the significant contribution that young people, who constitute a crucial segment of the world population, may make to the advancement of socioeconomic development. This research uncovers the most recent developments in the halal business by means of seminars including prominent speakers like Prof. Dr. Marco Tieman. It focuses on crucial elements such as supply chains and ecosystems. The paper's conclusion underscores the significance of innovation and the contributions of young individuals, serving as inspiration for aspiring entrepreneurs in the global development of the halal industry
Determinants of Islamic Banking Profitability: A Cross-Country Panel Analysis from IFSB Data (2016-2024) Maulida, Syahdatul
International Journal of Islamic Finance Vol. 3 No. 2 (2025): November 2025
Publisher : Department of Islamic Financial Management, Faculty of Economics and Islamic Business, Sunan Kalijaga State Islamic University, Yogyakarta, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ijif.v3i2.2772

Abstract

Background: Islamic banking plays a crucial role in promoting financial inclusion and economic stability across member countries of the Islamic Financial Services Board (IFSB). However, the variability in profitability across nations raises questions regarding which internal financial factors most strongly influence performance at the industry level. Objectives: This study aims to analyze the influence of CAR, NPF, CIR, and LR on the ROA of Islamic banking industries across twelve IFSB member countries during 2016-2024. Novelty: This study provides a cross-country industry-level analysis of Islamic banking profitability, revealing that efficiency and credit risk management are stronger determinants of performance than capital strength. Research Methodology / Design: This research employs panel data regression using secondary data from IFSB. The sample includes 12 countries with consistent financial reporting from 2016–2024. Findings: The results reveal that NPF and CIR have significant negative effects on profitability, while LR has a significant positive effect. CAR shows a positive but statistically insignificant relationship. Implication: Theoretically, the study reinforces the efficiency and risk management theories within Islamic financial systems. Practically, regulators should prioritize policies enhancing operational efficiency and credit risk governance, while banks should optimize liquidity without compromising profitability sustainability.
ANALYZING THE EFFICIENCY AND PRODUCTIVITY OF WAQF FUND MANAGEMENT IN INDONESIA AND MALAYSIA: A DEA AND MPI APPROACH Maulida, Syahdatul
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 11 No. 2 (2025): JULY - DECEMBER 2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v11i2.67947

Abstract

Many waqf institutions face challenges when optimizing their performance due to varying capacities and operational conditions. The present research analyses the productivity and efficiency of the management of waqf funds in Indonesia and Malaysia from 2018 to 2023. This research employs data extracted from the annual reports of waqf management organizations. The data was analyzed using the DEAP 2.1 software regarding Data Envelopment Analysis and the Malmquist Productivity Index, which provided a larger comparative view of both the efficiency and productivity of waqf funds over time. During the observation period, we found that the average Total Factor Productivity Change (TFPCH) was 0.956, which shows a small dip in productivity. The main factor driving this productivity was technological change (TECHCH), which registered at 1.096, whereas the impact from technical efficiency (EFFCH) was pretty limited at 0.872. The analysis shows that in Indonesia, we should really work on making waqf distribution better, keep the operational costs in check, boosting waqf collection, and ensuring that assets are used efficiently. In Malaysia, the biggest areas to improve are waqf collection and distribution, while it seems like operational costs and asset management are in pretty good shape already. These findings offer valuable insights for policymakers and waqf institutions, highlighting the importance of improving technology and efficiency to better manage and sustain waqf funds in both countries.