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Islamic banking in Indonesia and Malaysia: Comparative insights into sharia compliance, profitability, and governance Lestary, Dini; Aulia Azimi; Fitri Jayanti; Samsul Hidayat
JIFA (Journal of Islamic Finance and Accounting) Vol. 7 No. 2 (2024)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v7i2.10026

Abstract

The growing prominence of Islamic banks in Southeast Asia highlights the importance of understanding their financial performance to maintain public trust and enhance competitiveness. This research aims to compare the financial performance of Islamic commercial banks (BUS) in Indonesia and Malaysia by employing the Sharia Conformity and Profitability (SCnP) method and analyzing the application of the Islamic Corporate Governance (ICG) index. Using a quantitative descriptive approach, the study utilizes financial performance data from the 2021-2022 annual reports of selected banks. The SCnP method categorizes Sharia banks into four quadrants: Upper Right Quadrant (URQ), Lower Right Quadrant (LRQ), Upper Left Quadrant (ULQ), and Lower Left Quadrant (LLQ). Results indicate that Bank BCA Syariah (BCAS), Bank Syariah Indonesia (BSI), and National Pension Savings Bank (BTPNS) demonstrate superior performance, as they are positioned in the URQ. Additionally, the ICG analysis reveals that Bank Muamalat Malaysia Berhad (BMMB) achieves the highest governance index score at 62%, followed by BCAS from Indonesia at 56%. These findings provide valuable insights for policymakers and bank managers, emphasizing the critical role of governance and Sharia compliance in driving the success of Islamic banks in the region
Implementasi dan Inovasi Penguatan Kurikulum MBKM Berorientasi OBE Pada Prodi Akuntansi Syariah Aulia Azimi; Heny Hidayati; Fitri Jayanti
Jurnal Visi Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2025): Jurnal Visi Pengabdian Kepada Masyarakat : Edisi Agustus 2025
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/pengabdian.v6i2.2644

Abstract

Abstract The implementation of a curriculum will be drawn from internal and external users, for this reason, an innovation strategy is needed to strengthen the MBKM curriculum so that it is implemented with principles according to the needs of graduates and the world of work. Needs analysis was carried out through FGD and the results of the socialization of the OBE-oriented MBKM curriculum. The method used in this study is service learning, which is a combination of academic material with community service. The results of this study are: 1) The Focus Group Discussion (FGD) activity succeeded in exploring the needs and readiness of lecturers, students, alumni and stakeholders for the OBE-oriented MBKM curriculum. 2) Phase 1 & 2 socialization activities received a good response from the socialization participants, the OBE-oriented MBKM curriculum has been described from the distribution of courses that are in accordance with the needs of the world of work and the implementation of MBKM implementation of the Sharia Accounting study program has been carried out, but it still needs to be strengthened by coming up with a strategy in the form of innovations to strengthen the MBKM curriculum that is more adaptable and collaborative with the industrial world. From the results of this research, it is hoped that the curriculum of the study program will be realized according to the needs of graduates and internal and external users.