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Tazkia Islamic Finance and Business Review
Published by Institute for Research and Community Empowerment
ISSN : 24600717     EISSN : 24600717     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Tazkia Islamic Finance and Business Review (TIFBR) is a peer-reviewed journal published by the Institute for Research and Community Empowerment (IRCE), Tazkia University College of Islamic Economics in collaboration with Association of Islamic Economics Lecturers (ADESY). The Journal is semi-annual journal issued in July and December. The aim of the journal is to disseminate Islamic Economics, finance and business researches done by researchers both from Indonesia and overseas.
Arjuna Subject : -
Articles 208 Documents
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Penilaian kesehatan bank pada Bank Umum Syariah Indonesia menggunakan metode RGEC Ai Kokoy Koyyimah; Rina Nur Shabrina; Muhammad Farras Hanif; Najim Nur Fauziah
Tazkia Islamic Finance and Business Review Vol. 20 No. 1 (2026): TIFBR
Publisher : Faculty of Islamic Business and Management

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Abstract

This study analyzes the health level of Islamic Commercial Banks (BUS) in Indonesia in 2024 using the RGEC method, which consists of Risk Profile, Good Corporate Governance, Earnings, and Capital. A quantitative descriptive design is applied, using purposive sampling to select 13 BUS based on the availability of published annual financial reports. Secondary data were obtained through documentation and evaluated descriptively according to regulatory standards. The findings show that Islamic Commercial Banks are generally in a healthy condition. The average Non-Performing Financing (NPF) reached 1.1%, far below the 5% threshold, and most Financing to Deposit Ratios (FDR) were within the healthy range of 80–110%. In terms of governance, most banks received a “Good” rating for Good Corporate Governance (GCG). Profitability performance, measured by ROA and ROE, varied widely, with BTPN Syariah achieving the strongest results, while Bank Syariah Bukopin recorded the weakest performance due to negative ROA. All BUS displayed strong capital levels, indicated by Capital Adequacy Ratios (CAR) well above the 8% minimum. Overall, BUS health in 2024 is considered good, although several banks require improvement in profitability and intermediation. These results are useful for regulators, bank management, investors, and the public in making informed decisions.
Non-Riba Microfinance Model Based on Mudharabah: Analysis of Sharia Maqashid and Findings From Expert Interviews Rendra Fahrurrozie; Zulnan Hari Tinggi; Lelih Amaliatushalihah; Sony Hendra Permana
Tazkia Islamic Finance and Business Review Vol. 20 No. 1 (2026): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v20i1.470

Abstract

This research problem stems from the dependence of micro-businesses on interest-based debt financing, which poses the risk of usury and hinders business sustainability. The research gap arises because studies on Islamic microfinance are still dominated by murabahah contracts, while the potential of mudharabah as a non-usury financing model in line with maqashid sharia has not been comprehensively discussed. This study aims to analyze mudharabah as an alternative form of microfinance that eliminates usury and strengthens maslahah through the principles of profit sharing, justice, and asset protection in accordance with hifzh al-mâl. The method used is descriptive qualitative with thematic analysis of classical and contemporary literature as well as focused interviews with experts on maqashid sharia. The results of the study show that mudharabah is highly compatible with the values of maqashid syariah in supporting the sustainability of micro businesses, particularly through risk sharing, transparency, and ethical partnerships. These findings confirm that mudharabah has the potential to be a more equitable, inclusive, and riba-free microfinance scheme compared to debt-based models.
Macroeconomic Determinants of Labor Absorption in Indonesia: The Role of Corruption as a Moderator and the Islamic Human Development Index (I-HDI) Variable Rida Rosida; Aditya Rahman; Aas Nurasyiah
Tazkia Islamic Finance and Business Review Vol. 20 No. 1 (2026): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v20i1.478

Abstract

تهدف هذه الدراسة إلى دراسة امتصاص العمالة في إندونيسيا خلال الفترة 2021-2024. كما تسعى إلى التحقيق في آثار النمو الاقتصادي، والاستثمار الأجنبي المباشر، والإنفاق الحكومي، ومؤشر التنمية البشرية الإسلامي (I-HDI)، والتضخم التي يتوسطها الفساد على امتصاص العمالة. تستخدم الدراسة منهجاً كمياً مع اختبار الفرضيات. ويُستخدم تحليل الانحدار المعتدل (MRA) كأداة تحليلية أساسية. تكشف النتائج أن النمو الاقتصادي، والاستثمار الأجنبي المباشر، ومؤشر التنمية البشرية الإسلامي، والتضخم لها تأثيرات كبيرة على امتصاص العمالة، في حين أن الإنفاق الحكومي لا يظهر تأثيراً كبيراً. علاوة على ذلك، يوسّط الفساد بشكل كبير العلاقة بين الاستثمار الأجنبي المباشر، ومؤشر التنمية البشرية الإسلامي، والتضخم مع امتصاص العمالة. وعلى النقيض من ذلك، لا يوسّط الفساد بشكل كبير العلاقة بين النمو الاقتصادي أو الإنفاق الحكومي وامتصاص العمالة.
Strategy for Independence and Economic Empowerment Using SWOT Analysis: A Case Study of Islamic Boarding Schools in North Sumatra Elaeis Guineensis Jalil HSB; Muhammad Syukri Albani Nasution; Rahmi Syahriza
Tazkia Islamic Finance and Business Review Vol. 20 No. 1 (2026): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v20i1.487

Abstract

Islamic boarding schools (pesantren) have become a significant economic force in many regions in Indonesia. However, Islamic boarding schools often face challenges in terms of capital, management, market access, and infrastructure, making it difficult to maximize independence. Furthermore, the Islamic boarding school independence program is a strategic agenda mandated by Law Number 18 of 2019. Therefore, this research aims to develop strategies for independence and economic empowerment of Islamic boarding schools. This research is qualitative and inductive. The research location is an Islamic boarding school in North Sumatra. The data analysis used is a SWOT analysis. The results of the SWOT analysis indicate that Islamic boarding schools are positioned in an SO (Strength-Opportunities) strategy, a strategy that emphasizes utilizing internal strengths to seize and optimize available opportunities in developing Islamic boarding school businesses.Keywords: Independence, Empowerment, Islamic Boarding Schools, SWOT.
Comparison of financial and social performance in conventional and Islamic banking in Indonesia Dini Hasanah; Ascarya Ascarya; Murniati Mukhlisin
Tazkia Islamic Finance and Business Review Vol. 20 No. 1 (2026): TIFBR
Publisher : Faculty of Islamic Business and Management

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Abstract

This study examines the comparison of financial and social efficiency between Islamic and conventional banks in Indonesia during the 2012–2020 period. Using a quantitative descriptive approach, the study applies Data Envelopment Analysis (DEA) with two models: the intermediation approach for financial efficiency and the production approach for social efficiency. The sample consists of 10 Islamic banks and 31 conventional banks selected from institutions consistently reporting CSR realization. The results indicate that Islamic banks demonstrate higher technical efficiency (TE) and pure technical efficiency (PTE) than conventional banks in both financial and social performance. However, financial efficiency values are consistently higher than social efficiency values for both banking types, indicating a stronger orientation toward financial performance. Scale efficiency (SE) in social performance shows conventional banks outperforming Islamic banks. The findings highlight the need for both banking systems to enhance social efficiency to achieve balanced two-dimensional efficiency aligned with sustainable finance principles.
Determinants of Generation Z’s Intention to Use Islamic Digital Banking: Extending the UTAUT Model with Islamic Lifestyle Yulfiswandi; Lila Aprilliah; Isnaini Nuzula Agustin
Tazkia Islamic Finance and Business Review Vol. 20 No. 1 (2026): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v20i1.519

Abstract

تهدف هذه الدراسة إلى فحص العوامل المؤثرة على نية جيل زد في استخدام الخدمات المصرفية الرقمية، وذلك بتطبيق نموذج النظرية الموحدة لقبول واستخدام التكنولوجيا (UTAUT) ودراسة الدور المعدِّل لنمط الحياة الإسلامي. تستخدم الدراسة منهجًا كميًا باستخدام نمذجة المعادلات الهيكلية للمربعات الصغرى الجزئية (PLS-SEM) عبر برنامج SmartPLS 4.0. تكشف النتائج أن للاعتياد وإمكانية التجربة تأثيرًا إيجابيًا وهامًا على نية استخدام الخدمات المصرفية الرقمية، بينما لا يُظهر كلٌّ من الدافع الوجداني وقيمة السعر تأثيراتٍ ذات دلالة إحصائية. إضافةً إلى ذلك، لم يُلاحظ أن نمط الحياة الإسلامي يُعدِّل العلاقة بين الاعتياد ونية استخدام الخدمات المصرفية الرقمية. تشير هذه النتائج إلى أن الإلمام بالتكنولوجيا وفرصة تجربة الخدمات المصرفية الرقمية مباشرةً هما المحركان الرئيسيان لتبني الخدمات المصرفية الرقمية الإسلامية بين جيل زد. تُسهم هذه الدراسة في أدبيات الخدمات المصرفية الرقمية والتمويل الإسلامي من خلال توسيع إطار عمل UTAUT ليشمل نمط الحياة الإسلامي، وتقديم أدلة تجريبية حول المحددات السلوكية لتبني الخدمات المصرفية الرقمية بين جيل زد في سياق الخدمات المصرفية الإسلامية.
The Malay Worldview and the Question of Poverty: Towards a Human-Centred Development Economics Muhammad Suhaimi; Fuadah Johari; Nuur Halimatus Saadiah Masrukhin; Zul Aizat Hamdan
Tazkia Islamic Finance and Business Review Vol. 20 No. 1 (2026): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v20i1.535

Abstract

تناول علم اقتصاد التنمية المعاصر قضية الفقر في الغالب من خلال مؤشرات مادية وكمية وتقنوقراطية، متجاهلاً في كثير من الأحيان الأبعاد الأخلاقية والثقافية والحضارية المرتبطة برفاه الإنسان. وفي سياق عالم الملايو (Alam Melayu)، تبدو هذه المقاربات غير كافية لاستيعاب التصورات المحلية للتنمية القائمة على الانسجام المجتمعي، والاقتصاد الأخلاقي، والعدالة الاجتماعية، وصون الكرامة الإنسانية. وعلى الرغم من التنامي المستمر للنقاشات المتعلقة بالنماذج التنموية البديلة، فإن الاهتمام الأكاديمي بالرؤية الكونية الملايوية بوصفها أساساً مفاهيمياً لإعادة التفكير في الفقر والتنمية المتمحورة حول الإنسان لا يزال محدوداً. تهدف هذه الدراسة إلى استكشاف الكيفية التي تفسر بها الرؤية الكونية الملايوية مفهومي الفقر والتنمية بما يتجاوز الاختزال الاقتصادي الذي يميز النماذج التقليدية. وتعتمد الدراسة منهجية نوعية وتأويلية من خلال تحليل نصوص مختارة من التراث الفكري الملايوي، وخطابات التنمية، وأعمال عدد من المفكرين البارزين، وفي مقدمتهم أنغكو عزيز (Ungku Aziz). وتُبرز المناقشة الترابط العضوي بين الاقتصاد والأخلاق والدين والمسؤولية الاجتماعية في التصور الملايوي للتنمية. وتشير النتائج إلى أن الفقر في الرؤية الملايوية لا يُفهم بوصفه حرماناً مادياً فحسب، بل باعتباره حالة متعددة الأبعاد تمس الكرامة الإنسانية والتوازن الاجتماعي والرفاه الجماعي. وتخلص الدراسة إلى ضرورة تطوير اقتصاد تنموي متمحور حول الإنسان يستند إلى المنظورات المحلية والحضارية لعالم الملايو، بما يسهم في إعادة صياغة فهم أكثر شمولاً وإنسانية للتنمية.
The Beyond Financial Literacy: The Role of Maqāṣid Shariah Literacy and Institutional Trust in Islamic Family Financial Planning Dea Aryandhana Mulyana Haris; Ulumuddin Nurul Fakhri; Aminah Nuriyah
Tazkia Islamic Finance and Business Review Vol. 20 No. 1 (2026): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v20i1.540

Abstract

This study examines the influence of Islamic Financial Literacy, Maqāṣid Shariah Literacy, and Trust in Islamic Financial Institutions on Competency in Islamic Family Financial Planning among Muslim households in West Java, Indonesia. A quantitative explanatory approach with a cross-sectional survey design was employed. Data were collected from 200 respondents through purposive sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that Maqāṣid Shariah Literacy (β = 0.370, p < 0.001) and Trust in Islamic Financial Institutions (β = 0.455, p < 0.001) significantly enhance Islamic family financial planning competence, whereas Islamic Financial Literacy does not have a significant effect (β = 0.093, p = 0.257). The model accounts for 76.6% of the variance in the endogenous variable, indicating substantial explanatory power. These findings suggest that ethical values embedded in maqāṣid principles and institutional trust are more critical than technical financial knowledge in shaping Islamic financial capability. The study enriches the financial capability literature by emphasizing the role of value-based literacy and institutional confidence in promoting sustainable Islamic household financial management.

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