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Variables Determining For Impairment On Productive Assets In Islamic Banks In Indonesia nihayah, ana zahrotun; Rifqi, Lathif Hanaifr
AL-ARBAH: Journal of Islamic Finance and Banking Vol. 2 No. 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2020.2.1.5539

Abstract

AbstractPurpose - This study aims to examine the effect of profit, productive assets, financing and problem financing on impairment on productive assets on Islamic banks in Indonesia.Method - Data used are secondary data obtained from the Islamic Banking Statistics report for the 2015-2019 period. The sample used in this study was 12 Islamic Commercial Banks and data processing using SPSS 25.0 software.Result - The results of this study indicate that the variable earning assets, financing and problem financing have a significant effect on the impairment on productive assets variable, while the profit variable does not have a significant effect on Impairment on productive assets variable.Implication - This study can be used as a reference by Islamic banks in determining the amount of Impairment on productive assets.Originality - This study analyzes the determinants of Impairment on productive assets at Islamic Banks.
Comparative Study: Analysis of the Implementation of Sustainable Distribution of Funds for Sharia Banks and Conventional Banks in Indonesia nihayah, ana zahrotun; Rifqi, Lathif Hanafir
AL-ARBAH: Journal of Islamic Finance and Banking Vol. 5 No. 2 (2023)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2023.5.2.18065

Abstract

Purpose - This research aims to identify the application of sustainable finance in sharia banks and conventional banks and identify obstacles in the application of sustainable finance.Method - The method used in this research is qualitative with a descriptive design. The type of descriptive design method used is a comparative study.Result - The research results show that the implementation of sustainable finance as represented by the allocation of financing at conventional banks (BRI) reached 65.5%, higher than sharia banks (BSI) which only reached 26.95%. the establishment of rules and regulations that are not yet comprehensive in the financial sector, low financial inclusion, low sustainable finance literacy, lack of common perception in financial institutions, the difficulty of balancing economic, social and environmental aspects and low market potential in lending to environmentally sound companies.    Implication - This research was conducted to provide an explanation of the implementation of sustainable distribution of funds in Sharia banks and conventional banks and its challenges.  Originality - Several previous studies have discussed sustainable finance in banking. However, there are still few discussing the comparison of the implementation of sustainable finance and the risks involved.
Edukasi Literasi Keuangan Syariah untuk Meningkatkan Kompetensi Perempuan Pelaku Usaha Kreatif di Kabupaten Jepara: Indonesia Huda, Nur; Khoirin, Nur; Mujibatun, Siti; Nihayah, Ana Zahrotun; Rifqi, Lathif Hanafir
Jurnal Pengabdian UNDIKMA Vol. 7 No. 1 (2026): February
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i1.17813

Abstract

This community service program aims to enhance Islamic financial literacy competencies among women creative entrepreneurs in Jepara Regency through a service-learning approach. The program was implemented through educational sessions, interactive training, and case-based simulations involving 40 participants. The evaluation instrument consisted of a closed-ended questionnaire based on a 5-point Likert scale, and the data were analyzed descriptively by calculating mean scores and the percentage of achievement for each indicator. The results of the program indicate that participants’ understanding of Islamic financial principles reached 85%, comprehension of the differences between Islamic and conventional financial systems reached 90%, interest in adopting Islamic financing reached 80%, confidence in financial decision-making reached 75%, and readiness to use Islamic contracts reached 80%, demonstrating significant achievements. Overall, this community service activity had a positive impact in encouraging the sustainable adoption of Islamic finance, thereby supporting the development of creative enterprises in Jepara.