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All Journal Sipakainge: Inovasi Penelitian, Karya Ilmiah, dan Pengembangan Aktsar: Jurnal Akuntansi Syariah
mardatillah, hasfriani
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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ANALISIS AKAD ISTISHNA PADA TRANSAKSI PENGGUNAAN KREDIT KEPEMILIKAN RUMAH SYARIAH (PERUMAHAN BUMI GALUNG MALOANG) mardatillah, hasfriani
Sipakainge: Inovasi Penelitian, Karya Ilmiah, dan Pengembangan (Islamic Science) Vol 2 No 7 (2024): Special Issue: Islamic Contemporary Transaction
Publisher : IAIN Parepare

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Abstract

Financing is a product issued by financial institutions, both banking and non-banking, conventional and sharia. Financing based on sharia principles is the provision of money or bills based on an agreement or loan agreement between the bank and another party which requires the party financed to return the money or bills after a certain period of time in return or profit sharing. This article reviews the Analysis of Istishna Contracts in Home Ownership Credit Use Transactions. The focus of this research is 1) How to implement the istishna' agreement on Sharia Home Ownership Credit (KPR). The method used in this research is qualitative. The research instrument is observation, interview guide, and the researcher is the key instrument. The data source for this research is the results of interviews with buyers who practice home ownership credit and find that the contract istishna. From field research, it can be explained that the Sharia KPR product in Bumi Galung Maloang Housing uses the Istishna contract instrument, namely a sale and purchase transaction by ordering, to build a house with certain specifications, the location and size have been determined by the developer, consumers only choose the specifications which one does he order, and delivery of the goods is made at a later date, while payment is made in cash, or installments
Gender Diversity dan Independensi Dewan Pengawas: Dampaknya Terhadap Kinerja Pasar Bank Syariah di Indonesia Frihatni, Andi Ayu; Hamid, Abdul; Mardatillah, Hasfriani
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 2 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i2.33833

Abstract

This study aims to analyze the effect of gender diversity and the independence of the Sharia Supervisory Board (SSB) on the market performance of Islamic banks in Indonesia. The background of this study is based on the limited empirical studies that assess the role of gender diversity and DPS independence in the context of market-oriented Islamic banking governance. The research method uses a quantitative approach with panel data regression analysis based on the Random Effect Model (REM). Data were obtained from financial reports and publications of Islamic banks during the 2014–2024 period. The result show that gender diversity has a positive and significant effect on market performance. In contrast, the SSB independence variable (X₂) shows a coefficient of 0.0017, a probability value of 0.4176 (p > 0.05), and a t-statistic of 0.8135, indicating an insignificant statistical effect on market performance. Simultaneously, the F-test result shows that the regression model is significant at the 95% confidence level with an F-statistic of 5.9217 and Prob(F-statistic) = 0.0035. The Adjusted R² value of 0.0758 indicates that the independent variables jointly explain 7.58% of the variation in the market performance of Islamic banks, while 92.42% is explained by other factors outside the model. These findings confirm that gender diversity within the SSB contributes to enhancing market confidence and perception toward Islamic banks’ performance, whereas SSB independence has yet to demonstrate a significant role in influencing market-based performance. 
Co-Authors Abdul Hamid Frihatni, Andi Ayu