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Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah
Published by Universitas Islam Negeri Alauddin Makassar
ISSN : 25974904     EISSN : 26205661     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
This journal contains writings of research results or theoretical studies related to economics, finance and sharia banking.This journal is published by the Department of Islamic Banking Faculty of Economics and Islamic Business UIN Alauddin Makassar. This journal is published in 2 (two) editions every year, October and April editions.
Arjuna Subject : -
Articles 9 Documents
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Search results for , issue "Vol 10 No 1 (2026)" : 9 Documents clear
PENGARUH FAKTOR EKONOMI TERHADAP INDEKS SAHAM SYARIAH DI JAKARTA ISLAMIC INDEX (JII) 2015-2024
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 10 No 1 (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

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Abstract

This study aims to analyze the effect of inflation and the rupiah exchange rate on the Jakarta Islamic Index (JII) during the period 2015-2024. The study uses a quantitative approach with monthly secondary data from Investing, the Ministry of Trade, the Indonesia Stock Exchange, and Bank Indonesia. The analysis was conducted using OLS multiple linear regression through EViews 13 and tested with classical assumptions to ensure the validity of the model. The results show that inflation has a negative but insignificant effect on the Sharia stock index (JII), as changes in inflation are not strong enough to influence the movement of the index, which is more determined by fundamental performance and the real sector. The rupiah exchange rate also has no significant effect on the JII, as its fluctuations do not directly influence the decisions of long-term Sharia investors. Simultaneously, both variables have no significant effect, indicating that the performance of sharia stocks is more influenced by fundamental factors than macroeconomic conditions. The contribution of this study lies in its long observation period, which covers the economic recovery phase. The limitation of this study is the limited scope of variables. The implication is that the Sharia Stock Index (JII) can be considered a relatively stable investment instrument.
Faktor-Faktor yang Memengaruhi Kepuasan Wisatawan Muslim di Destinasi Halal Jakarta Dimoderasi dengan Citra Destinasi
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 10 No 1 (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

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Tourism is a strategic sector that contributes significantly to Indonesia’s economy, including the city of Jakarta, which has strong potential for the development of halal tourism destinations. However, fluctuations in tourist arrivals indicate persistent challenges in promotion, accessibility, and the implementation of Islamic values in tourism services. This study aims to analyze the influence of promotion, accessibility, and Islamic business ethics on Muslim tourist satisfaction at halal destinations in Jakarta, with destination image as a moderating variable. This research employs a quantitative approach using purposive sampling, involving 170 Muslim tourists who visited four halal destinations in Jakarta. The data source consists of primary data collected through questionnaire distribution. Data analysis was conducted using path analysis and moderation testing through the SEM-PLS method. The results indicate that promotion and Islamic business ethics have a positive and significant effect on tourist satisfaction, while accessibility does not have a significant effect. Destination image does not moderate the relationship between promotion and accessibility on satisfaction. However, it moderates the effect of Islamic business ethics in a negative direction.
PERLAKUAN AKUNTANSI WAKAF PRODUKTIF MULTIUNIT USAHA BERDASARKAN PSAK 412: STUDI PADA SINERGI NAZHIR WAKAF
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 10 No 1 (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

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This study aims to analyze the accounting treatment of productive waqf for multi-business units based on PSAK 412 on the Nazhir Waqf Synergy. The research method uses a descriptive qualitative approach with data collection techniques through in-depth interviews and report documentation. The results of the study show that Nazhir Waqf Synergy has implemented PSAK 412 since 2024 by compiling waqf financial statements as a separate reporting entity. In the aspect of recognition and measurement, nazhir has applied the provisions of PSAK 412 by recognizing waqf assets based on legal control and measuring them at fair value, as well as differentiating accounting treatment based on the funding scheme of each business unit (direct waqf, money waqf, and partnership). However, there are obstacles due to the limitations of the accounting system that is still ZIS-oriented. With the complexity of the multiunit productive waqf model, the presentation and disclosure are not fully in accordance with PSAK 412. This study provides an empirical overview of the accounting treatment of productive waqf multi-business units and serves as a reference for developing more accountable and transparent waqf reporting.
PENGARUH TEKNOLOGI INFORMASI, KEAMANAN, KEPERCAYAAN DAN KUALITAS LAYANAN TERHADAP KEPUASAN NASABAH BANK SYARIAH INDONESIA (Studi Pada Nasabah BSI Wilayah Bandar Lampung)
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 10 No 1 (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

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The primary objective of this study is to empirically examine the influence of Information Technology, Security, Trust, and Service Quality on Customer Satisfaction within Bank Syariah Indonesia (BSI), focusing specifically on the customer demographic in Bandar Lampung. The study seeks to determine both partial and simultaneous effects of these independent variables. The research methodology employs a quantitative approach utilizing Non-Probability Sampling, specifically Purposive Sampling. A total of 30 respondents who are active users of BSI services were selected. Data collection was conducted via structured questionnaires based on a Likert scale. The analytical framework involves Multiple Linear Regression Analysis processed through IBM SPSS software, comprising validity, reliability, classical assumption, and hypothesis testing. The empirical evidence reveals that collectively, Information Technology, Security, Trust, and Service Quality exert a significant and positive impact on Customer Satisfaction. On a partial basis, Security stands out as the sole variable with a significant positive influence. Conversely, Information Technology, Trust, and Service Quality, while demonstrating a positive relationship direction, do not statistically significantly influence satisfaction levels among BSI customers in the Bandar Lampung region. This study offers a nuanced perspective on consumer behavior in regional Islamic banking. It highlights that in the current digital landscape, the assurance of security outweighs standard service features or IT convenience as the primary driver of satisfaction. This reinforces the relevance of Trust in Online Transactions theory within the broader Expectancy Disconfirmation framework.
The Effect of Islamic Brand Image, Islamic Service Quality, and Customer Satisfaction on Customer Loyalty in Islamic Banking
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 10 No 1 (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

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This study examines the effects of Islamic brand image, Islamic service quality, and customer satisfaction on customer loyalty in the Islamic banking sector, particularly in the context of increasing competition among Islamic financial institutions. This study adopts a quantitative approach using survey data from 140 Islamic bank customers. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS v. 3.2.9. The results reveal that Islamic Brand Image, Islamic Service Quality, and Customer Satisfaction positively influence Customer Loyalty, with Islamic Service Quality as the most dominant factor. These findings suggest that customer loyalty is strengthened by the consistency of sharia compliant service delivery, supported by a strong Islamic brand and satisfying service experiences. This study provides empirical evidence on the key determinants of customer loyalty in Islamic banking and highlights the central role of sharia compliant service quality alongside Islamic branding and customer satisfaction.
The Effect of Halal Labels, Product Prices and Brand Ambassadors on Purchase Decisions for Samyang Noodle Products Among Gen Z
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 10 No 1 (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

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The fast-food industry in Indonesia continues to expand, alongside the growing popularity of South Korean instant noodles such as Samyang. Beyond taste, the product’s strong K-Food image reflects how purchasing decisions among young consumers are shaped not only by functional needs but also by lifestyle trends, cultural influences, and targeted marketing strategies. This study examines the influence of halal labeling, price, and brand ambassadors on the purchasing decisions of Samyang noodles among Generation Z consumers. A quantitative associative approach was employed to test the relationships between these variables and consumer behavior. The sample consisted of Gen Z individuals who had previously purchased Samyang noodles, and data were analyzed using multiple linear regression with SPSS version 27. The research findings show that simultaneously and partially, halal labels, product prices and brand ambassadors have a simultaneous and significant influence on purchasing decisions. The halal label strengthens consumer trust and perceived product suitability, price shapes perceptions of value and affordability, and brand ambassadors enhance product appeal through familiarity and aspirational influence. Simultaneously, these factors form a complementary set of considerations that guide Gen Z consumers in choosing Samyang products. Overall, the study highlights the importance of combining religious assurance, economic evaluation, and promotional appeal in influencing contemporary youth purchasing behavior.
Analisis Pengaruh Literasi Keuangan Digital, Persepsi Kemudahan Penggunaan, Persepsi Halal, dan Kekhawatiran Privasi terhadap Minat Mahasiswa di Solo Raya Menggunakan Bank Digital Syariah
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 10 No 1 (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

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This study aims to analyze the factors influencing students’ Behavioral Intention to use Islamic digital banking in Greater Solo by employing a modified Technology Acceptance Model (TAM). The model integrates Digital Financial Literacy, Perceived Ease of Use, Halal Perception, and Privacy Concern as key determinants. This research adopts a quantitative approach, with data collected from university students through structured questionnaires and analyzed using SEM-PLS. The results indicate that Digital Financial Literacy, Perceived Ease of Use, and Halal Perception have a positive and significant effect on Behavioral Intention, while Privacy Concern does not have a significant influence. The findings suggest that students tend to prioritize system usability, financial capability, and alignment with Sharia principles over perceived privacy risks. This study contributes to the extension of TAM by incorporating capability-based and value-based determinants into the framework of Islamic digital banking adoption.
Pengaruh Return On Assets (ROA), Non-Performing Financing (NPF), Beban Operasional Pendapatan Operasional (BOPO) Terhadap Penyaluran Zakat Pada Bank Umum Syariah Di Indonesia Periode 2021-2024
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 10 No 1 (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

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This study analyzes the influence of Return on Assets (ROA), Non-Performing Financing (NPF), and Operating Expenses to Operating Income Ratio (BOPO) on zakat disbursement at Sharia Commercial Banks (BUS) in Indonesia during the 2021–2024 period. A quantitative approach was employed using panel data regression techniques via Eviews 12. The results indicate that, while ROA, NPF, and BOPO do not have a significant individual effect on zakat distribution, they do have a significant combined effect. These findings provide theoretical implications that reinforce the Shariah Enterprise Theory, demonstrating that Islamic banks are capable of separating their business ambitions from their spiritual obligations. Fluctuations in financial figures on the income statement do not shake the bank’s commitment to fulfilling the rights of the mustahik. Practically, these results demonstrate the integrity of Islamic banking in upholding the trust of Shariah, where difficult economic conditions or internal inefficiencies are not used as excuses for zakat distribution.
Analisis Kepercayaan, Kualitas Layanan, dan Citra Lembaga Terhadap Keputusan Menabung di Bank Jateng Syariah KCPS Boyolali
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 10 No 1 (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

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This study aims to analyze the influence of trust, service quality, and institutional image on saving decisions at Bank Jateng Syariah KCPS Boyolali. The method used in this research is quantitative analysis with a survey approach. Data were collected through the distribution of questionnaires to 100 customers of Bank Jateng Syariah KCPS Boyolali. Data analysis was carried out using multiple linear regression techniques. Trust, service quality, and institutional image have a positive and significant influence because they directly shape customers’ sense of security, comfort, and confidence in managing their funds. Trust is the most dominant factor, as customers will only save when they feel their funds are secure, managed transparently, and in accordance with Islamic principles. Service quality strengthens this decision through experiences that are easy, fast, and responsive, making customers feel valued and well-assisted. Meanwhile, institutional image creates a perception of professionalism, credibility, and a strong reputation, which reduces doubts and increases customers’ pride in being part of the bank. The combination of these three factors encourages both rational and emotional confidence in customers to choose and continue saving. This study provides implications for bank management to continuously improve customer trust, service quality, and institutional image in order to attract more customers to save.

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