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IJTIHAD DAN PENERAPANNYA DALAM EKONOMI KEUANGAN Hutagalung, Syahrial Arif; Annisa Afwani; Dinda Nurayuni Humaira; Muhammad Abdillah Pratama; Sherin Aulia Putri; Stefani
Journal of Global Islamic Economic Studies Vol. 1 No. 3 (2023): Journal of Global Islamic Economic Studies
Publisher : Penerbit Merdeka Kreasi

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This research discusses the role of ijtihad in the innovation of Islamic banking and finance products, focusing on products such as Sukuk and Murabahah. Ijtihad is important in developing these products to be in accordance with sharia principles, especially in facing the challenges of the conventional financial system based on riba. Sukuk, as an alternative to conventional bonds, is based on the ownership of real assets, while Murabahah is a financing method that does not involve interest. In addition, this paper also highlights the challenges faced by sharia fintechs, particularly in the P2P lending model, which requires ijtihad to ensure compliance with sharia principles. The author emphasizes the importance of general principles in muamalah, such as the prohibition of usury and tyranny, as well as the need for careful ijtihad to maintain the relevance of Islamic financial products to the needs of the times. Obstacles in the ijtihad process, including differences of opinion among scholars, the complexity of modern financial products, and limited resources, were also discussed. In addition, the role of women in contemporary ijtihad is recognized as an important contribution in providing new perspectives and fighting for gender justice.

ANALISIS EFEKTIVITAS PEMBIAYAAN MURABAHAH DALAM MENINGKATKAN PROFITABILITAS BANK SYARIAH DI INDONESIA Dinda Nurayuni Humaira; Fadillah Syafitri; Syarifah Hanum Tumangger; Muhammad Ikhsan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025)
Publisher : CV. Barokah Publsiher

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Murabahah financing is the most dominant financing product in the Islamic banking portfolio and serves as a stable source of income for banks. However, the increase in murabahah financing volume does not always correspond with higher profitability. This study aims to analyze the effectiveness of murabahah financing in improving the profitability of Islamic banks in Indonesia through a literature review approach. The data used include murabahah financing trends and the Return on Assets (ROA) ratio based on the 2020–2024 Islamic Banking Statistics published by the Financial Services Authority (OJK), along with 20 relevant national scientific articles published between 2022 and 2025. The results show that financing effectiveness acts as the key mediating factor linking murabahah financing to profitability. Murabahah contributes positively to profitability only when financing effectiveness is high, indicated by strong risk management, operational efficiency, digitalization, and payment smoothness. Conversely, when effectiveness is low, financing risks increase and profitability decreases despite higher financing volumes. This study recommends strengthening digitalization, improving human resource competence, and enhancing risk management to optimize the value of murabahah financing for Islamic banks. Future research is expected to employ quantitative methods to empirically test the relationships among variables.

ANALISIS EFEKTIVITAS PEMBIAYAAN MURABAHAH DALAM MENINGKATKAN PROFITABILITAS BANK SYARIAH DI INDONESIA Dinda Nurayuni Humaira; Fadillah Syafitri; Syarifah Hanum Tumangger
SYAHADAT: Journal of Islamic Studies Vol. 2 No. 4 (2025): December
Publisher : Academic Solution Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70489/mhm9dt51

Murabahah financing is the most dominant financing product in the Islamic banking portfolio and serves as a stable source of income for banks. However, the increase in murabahah financing volume does not always correspond with higher profitability. This study aims to analyze the effectiveness of murabahah financing in improving the profitability of Islamic banks in Indonesia through a literature review approach. The data used include murabahah financing trends and the Return on Assets (ROA) ratio based on the 2020–2024 Islamic Banking Statistics published by the Financial Services Authority (OJK), along with 20 relevant national scientific articles published between 2022 and 2025. The results show that financing effectiveness acts as the key mediating factor linking murabahah financing to profitability. Murabahah contributes positively to profitability only when financing effectiveness is high, indicated by strong risk management, operational efficiency, digitalization, and payment smoothness. Conversely, when effectiveness is low, financing risks increase and profitability decreases despite higher financing volumes. This study recommends strengthening digitalization, improving human resource competence, and enhancing risk management to optimize the value of murabahah financing for Islamic banks. Future research is expected to employ quantitative methods to empirically test the relationships among variables.

Inovasi Hardware untuk Memperkuat Sistem Informasi Manajemen pada Bank Syariah Indonesia Ayu Hani Marsani; Dinda Nurayuni Humaira; Try Wahyuni Mawatdah; Nurbaiti Nurbaiti
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 1 (2026): Januari: Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i1.5651

This study aims to analyze the role of hardware innovation in strengthening the Management Information System (MIS) at Bank Syariah Indonesia (BSI) after the merger. The background of this study addresses the challenges of integrating hardware infrastructure from three former banks, which initially caused several system disruptions affecting digital service stability and customer trust. This research employed a qualitative descriptive method with a literature review approach, utilizing scientific articles, official reports, and other relevant sources related to digital transformation in Islamic banking. The results show that hardware innovations, such as increasing server capacity, optimizing data centers, strengthening cybersecurity networks, and upgrading operational devices, significantly contribute to improving MIS performance, particularly in transaction speed, operational efficiency, and data security. The study concludes that strengthening hardware infrastructure is a strategic factor in supporting the success of BSI’s digital transformation. Future research is recommended to involve primary data through interviews or direct observation within BSI to obtain a more in-depth and comprehensive analysis.

PENTINGNYA ANGGARAN KAS DALAM MENJAGA LIKUIDITAS DAN STABILITAS OPERASIONAL PERUSAHAAN Ahmad Ramdhani Mungkur; Dinda Nurayuni Humaira; Nurhikmah Berasa; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025)
Publisher : CV. Barokah Publsiher

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Cash budgeting is an essential instrument in corporate financial management as it directly influences cash flow management, liquidity, and operational stability. This study aims to analyze the importance of cash budgets in maintaining liquidity and operational stability in companies. The research employs a qualitative approach using a descriptive method through a literature review. Data were collected from relevant academic sources, including accounting and financial management textbooks as well as national and international journal articles, particularly publications from 2021 to 2025. The findings indicate that a systematic and realistic cash budget enables companies to manage cash inflows and outflows more effectively, allowing short-term obligations to be met on time and reducing liquidity risk. Furthermore, cash budgeting functions as a preventive control tool that supports operational stability, especially in conditions of cash flow uncertainty. This study concludes that cash budgeting plays a strategic role as a planning, control, and decision-making tool in ensuring sustainable business operations. Therefore, companies are encouraged to continuously improve the preparation and evaluation of their cash budgets.

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