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Fitri Nur Latifah
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Perisai : Islamic Banking and Finance Journal
Published by Universitas Muhammadiyah Sidoarjo
ISSN : 25033077     EISSN : 25033077     DOI : https://doi.org/10.21070/perisai
Core Subject : Economy,
Economics, Econometrics & Finance
PERISAI Journal of Islamic Banking and Finance publishes articles and short communications in Banking and Finance covers wide range of islamic studies forms such as Fiqh Muamalah, Economy, Banking, Finance, Islamic Studies and Business Model issue. Reader : Islamic Studies, society, student Author : academic, professional
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Pemasaran
Articles 164 Documents
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Sharia Audit in Indonesia: Implementation, Challenges, And Future Prospects: Audit Syariah di Indonesia: Implementasi, Tantangan, dan Prospek Masa Depan Fadhlihi, Andueriganta; Yufantria, Fenni; Etika, Citra
Perisai : Islamic Banking and Finance Journal Vol. 9 No. 2 (2025): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v9i2.1870

Abstract

This study aims to examine how the implementation of Sharia audit is carried out in Indonesia and to identify the challenges that must be addressed for future development. This research employs a qualitative approach using a literature review method. The findings of this study indicate several issues in the development of Sharia audit in Indonesia, including weak regulations related to Sharia auditing, limited numbers and competencies of Sharia auditors, and the absence of a comprehensive Sharia audit standard. These findings highlight the need to strengthen the regulatory framework, enhance auditor competencies, and establish national Sharia audit standardization to reinforce governance, accountability, and public trust in Indonesia’s Islamic financial institutions.  
Geographic Information System (GIS) Based Zakat Distribution Model for Optimizing Efficiency and Transparency in Zakat Management: Model Distribusi Zakat Berbasis Geographic Information System (GIS) Untuk Optimalisasi Efisiensi dan Transparansi Pengelolaan Zakat Wahyudi, Muhamad; Rokhaniyah, Siti; 'Aini, Saras Shinta Qurrota; Hamdani, Rifki
Perisai : Islamic Banking and Finance Journal Vol. 9 No. 2 (2025): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v9i2.1874

Abstract

Zakat institutions in Indonesia still face various challenges, particularly in zakat management. One of the main issues is how to ensure zakat distribution is well-targeted, effective, and efficient. Determining the appropriate distribution areas becomes a solution in addressing zakat distribution problems. This study aims to design a web-based zakat distribution application by utilizing Geographic Information System (GIS) technology, integrated with SAGA GIS and QGIS tools, using a mixed-methods approach. Mapping of zakat recipients (mustahik) and prioritization of distribution areas were analyzed using spatial data. Meanwhile, field surveys were conducted to validate data accuracy. The study reveals that zakat distribution using geospatial technology is more effective and efficient compared to conventional methods. The developed web-based zakat distribution system application allows both zakat administrators and the public to monitor zakat distribution programs in real-time. These findings affirm that the application of geospatial technology can be a strategic solution to strengthen zakat governance based on the principles of maqashid sharia.
Determinants of Generation Z’s Interest in Using BYOND by BSI: An Empirical Study: Faktor-Faktor yang Mempengaruhi Minat Generasi Z dalam Menggunakan BYOND by BSI: Studi Empiris Azizi, Nadya Apriza; Umam, Khotibul; Fadllan, Fadllan
Perisai : Islamic Banking and Finance Journal Vol. 9 No. 2 (2025): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v9i2.1876

Abstract

This study aims to analyze the factors influencing Generation Z’s interest in using BYOND for BSI digital banking services, selecting ease of use, security, and service features as independent variables. The researcher used a quantitative approach, conducting a purposive survey of 120 BSI customers in Pamekasan. Data analysis used SPSS version 24 to test validity and reliability, assess classical assumptions, perform multiple linear regression, and test hypotheses. The results showed that ease of use and security had a positive, significant effect on Generation Z’s interest, while service features had no significant partial effect. The regression model explains a significant amount of variation in interest. Theoretically, this study integrates the UTAUT and TAM models in Islamic digital banking for Generation Z, highlighting service features as minimum expectations. The practical implications recommend that BSI improve its UI/UX, security, and innovative features. The limitations of this study include its local scope and low R-squared, and it offers suggestions for broader follow-up research.
The Impact of Green Banking on Profitability of Indonesia’s Islamic Commercial Banks Khoirul Umam; Alfi Khilmi Khusnia; Vina Fithriana Wibisono; Naahilah Hunafaa' Al-Qudsy
Perisai : Islamic Banking and Finance Journal Vol. 9 No. 2 (2025): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v9i2.1893

Abstract

The intensifying competition within the banking industry has driven institutions to adopt strategies that not only focus on profitability but also uphold sustainability values. Among these initiatives, green banking; representing a form of green investment within the Islamic financial framework; has become a key approach. This study investigates how green banking practices, and the number of ATMs affect the profitability of Islamic commercial banks in Indonesia, using Return on Assets (ROA) as the performance measure for the 2019–2024 period. Using a quantitative approach, the research applies panel data regression with a Fixed Effect Model (FEM). The results reveal that green banking practices do not have a significant impact on bank profitability. Although theory suggests a positive correlation, the empirical results reveal that its contribution to improving ROA remains unproven, likely due to its limited and long-term implementation stage. Similarly, the number of ATM units shows no significant effect and even tends to negatively affect profitability, possibly because of high operational expenses and customers’ growing shift toward digital banking services. Despite the insignificant short-term impact, the incorporation of environmentally friendly banking measures by Islamic banks represents an essential step toward incorporating environmentally responsible financing and energy efficiency. This approach holds promising potential to enhance the sustainability, reputation, and competitiveness of Islamic banks in the long term.

Page 17 of 17 | Total Record : 164

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