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All Journal Jurnal Ekonomi dan Bisnis Islam al-Uqud : Journal of Islamic Economics
Abarahan, Amnisuhailah
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Economics, Econometrics & Finance

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THE ROLE OF ISLAMIC CORPORATE GOVERNANCE IN REDUCING SHARIA BANK FINANCING RISK IN INDONESIA Sabihah, Khansa; Mutamimah, Mutamimah; Saputri, Pungky Lela; Rusdi, Dedi; Setapa, Mariam; Abarahan, Amnisuhailah
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 11 No. 1 (2025): JANUARY - JUNE 2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v11i1.64146

Abstract

This study examines Islamic Corporate Governance (ICG), proxies by Sharia Supervisory Board, in mitigating the negative impact of Murabahah, Mudharabah, and Musyarakah financing on Non-Performing Financing (NPF) in Indonesian Islamic banks (2012–2023). This study employs purposive sampling to analyze 132 Islamic bank data from the Financial Services Authority (OJK) (2012–2023). Using Moderated Regression Analysis (MRA) the model testing panel static regression model by adding ICG as moderating variable. Murabahah, musharakah, and mudharabah significantly increased NPF, indicating the high financing risk of these contracts. ICG has a significant direct effect on lowering NPF, but does not moderate the relationship between financing and NPF significantly. This shows that increasing the number of ICG without adequate quality and coordination is not effective in strengthening the supervisory function, because it can cause overlapping tasks, coordination problems, and free riding behavior which actually weakens financing risk control. In summary, bank’s need to maintain their financing, especially for Murabaha and Musyarakah products. Further, considering to choosing expert ICG might help banks to break the NPF. The implication of this study is that while different sharia financing schemes significantly affect credit risk in Islamic banking, the Sharia Supervisory Board plays a crucial yet non-moderating role, highlighting the need to enhance its authority and operational involvement to strengthen risk mitigation efforts.
Leveraging halal certification for gastronomy tourism strategy Fawa’id, Muhamad Wildan; Faiza, Nurlaili Adkhi Rizfa; Abarahan, Amnisuhailah
al-Uqud : Journal of Islamic Economics Vol. 9 No. 1 (2025): January
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/al-uqud.v9n1.p33-46

Abstract

Gastronomy tourism is one of the fastest-growing sectors in the global travel industry, introducing Muslim tourists to local cuisine prepared with halal ingredients. This study employs a grounded research method—the first and only one to explore the implementation of halal certification—and then applies a SWOT analysis to determine the most effective strategies for supporting halal gastronomy tourism. The findings indicate that the Halal Certification for Original MSME Products in Kediri City (PUSAKA) benefits from strong government support, business owner awareness, and the availability of facilitators to assist with the certification process. However, challenges include limited free certification quotas, administrative constraints, and insufficient capital. Opportunities arise from the growth of halal tourism, national support, and increasing demand for halal products. Meanwhile, threats stem from competition with other regions, potential certification costs in the future, and the risk of inconsistent product quality. To address these challenges, recommended strategies include administrative support, collaborative promotion, and a focus on product quality. The government's approach involves offering free halal certification programs and awareness campaigns to enhance MSMEs' preparedness. Additionally, facilitators provide administrative and technical guidance, while collaboration efforts promote halal-certified products in both domestic and international tourist markets. MSMEs are also encouraged to maintain the quality and consistency of their halal-certified products.
Co-Authors Dedi Rusdi Faiza, Nurlaili Adkhi Rizfa Fawa’id, Muhamad Wildan Mutamimah Mutamimah Sabihah, Khansa Saputri, Pungky Lela Setapa, Mariam