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Ihtiyath : Jurnal Manajemen Keuangan Syariah
Published by Institut Agama Islam Negeri Zawiyah Cot Kala Langsa
ISSN : -     EISSN : 25810219     DOI : https://doi.org/10.32505/ihtiyath.v7i1.5682
Core Subject : Religion, Economy, Humanities, Art, Social,
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences
Ihtiyath : Jurnal Manajemen Keuangan Syariah was published by the Faculty of Economics and Islamic Business IAIN Langsa which aims to disseminate research results and ideas of academics and practitioners in the field of Islamic finance management. The topics in Ihtiyath Journal include sharia financial management, sharia marketing, sharia retail management, human resource management, operational management, strategy management, international business, small and medium scale businesses, entrepreneurship, and sharia tourism management and other themes that related to sharia financial management. Ihtiyath Journal is published since 2017 with a publishing period of 2 (two) times a year, namely September and Desember. And since 2021 Published Twice a year (June and December).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 233 Documents
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Advancing Islamic Bank Performance Assessment: Extending the Maqāṣid al-Sharīʿah Index with a Falah Dimension Dini Lestary Lestary; Verdianti; Muhammad Tezar; Imelda Mauli
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol. 10 No. 1 (2026): Ihtiyath : Jurnal Manajemen Keuangan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v10i1.14640

Abstract

This study examines the performance of Islamic commercial banks listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024 by employing an expanded Maqasid al-Shariah Index (MSI). This study contributes to the literature in three distinct ways: theoretically, by extending the classical MSI construct (Mohammed et al., 2008) and its subsequent adaptations (Mursyid et al., 2021) to incorporate falah as a dedicated fourth dimension distinct from jalb al-maslahah; methodologically, by utilizing the Simple Additive Weighting (SAW) method to meticulously aggregate heterogeneous financial and non-financial indicators; and empirically, by testing this framework on public Islamic banks during a recent post-pandemic window. Using a descriptive-quantitative approach, the performance of Bank Syariah Indonesia (BRIS), BTPN Syariah (BTPS), Panin Dubai Syariah (PNBS), and Aladin Syariah (BANK) was evaluated across four integrated dimensions: individual development (tahdhib al-fard), justice (iqamat al-ʿadl), public welfare (jalb al-maslahah), and falah (representing holistic worldly and spiritual prosperity grounded in compliance, sacrifice, and prosociality). To ensure methodological validity, a data-auditing procedure and sensitivity analysis were executed to address non-available (n.a.) disclosures under dual scenarios. The integrated annual MSI rankings reveal that while elements of individual training and structural interest-free compliance remain stable, comprehensive falah-related indicators are not yet consistently reflected in the institutional performance measures of the sampled Islamic banks. Ultimately, these results confirm that conventional financial metrics fail to capture the broader, multidimensional shariah-realization trajectory of modern Islamic financial institutions
Islamic Financial Management for SME and Sharia Startup Success: A Literature Review Rita Nengsih; Maryam; Mahdi; Ferdi Nazirun Sijabat; Ayu Rahmi; Nur Ramisah
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol. 10 No. 1 (2026): Ihtiyath : Jurnal Manajemen Keuangan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v10i1.14117

Abstract

Islamic financial management plays a central role in supporting the success and sustainability of MSMEs and sharia-based startups. This article aims to systematically review the literature on the application of sharia financial principles, such as sharia financial literacy, sharia compliance behaviour, financial innovation, and sharia financial inclusion, in improving the performance and competitiveness of MSMEs and sharia-based startups. The results of the study show that good Islamic financial literacy and behaviour, supported by access to Islamic financing and the use of Islamic fintech, contribute significantly to business growth, efficiency, and sustainability. In addition, factors such as Islamic entrepreneurial orientation, product and process innovation, and support from Islamic financial institutions reinforce the positive impact of Islamic financial management on business performance. However, challenges such as low Islamic financial literacy and limited access to financing remain major obstacles. This study recommends strengthening education, innovation, and cross-sector collaboration to optimise the role of Islamic financial management as a pillar of success for SMEs and Islamic startups in the digital economy era.  
Evaluasi Kinerja Keuangan PT Telkom Indonesia Tbk Menggunakan Analisis Rasio, Komparatif, dan Common Size Gita Aulia Mawardi; Dalizanolo Hulu
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol. 10 No. 1 (2026): Ihtiyath : Jurnal Manajemen Keuangan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v10i1.14744

Abstract

Financial performance reflects a company’s ability to manage its financial resources to generate profits, meet its obligations, and ensure business sustainability. This study aims to analyse the financial performance of PT Telkom Indonesia (Persero) Tbk for the period 2020–2024 using financial ratio analysis, comparative analysis, and common-size analysis. The study employs a quantitative descriptive method using secondary data in the form of the audited annual financial statements of PT Telkom Indonesia (Persero) Tbk. The results of the study indicate that the company’s liquidity remains relatively low, as the current ratio and quick ratio were below 1 throughout the study period. Conversely, solvency showed improvement, marked by a decrease in the Debt to Assets Ratio (DAR) and the Debt to Equity Ratio (DER).  Profitability fluctuated, showing a downward trend towards the end of the period, whilst operational efficiency remained relatively stable. A comparative analysis indicates that the company’s revenue has continued to rise year on year; however, profit growth has not always kept pace due to pressure from operating expenses. Meanwhile, common size analysis indicates an increasingly robust financial structure through an increase in the proportion of equity and a decrease in the proportion of liabilities, as well as the dominance of non-current assets, reflecting the capital-intensive nature of telecommunications companies.  Based on these findings, the company needs to improve its liquidity management, control operating costs and optimise the utilisation of its assets in order to boost profitability and enhance the company’s value.  

Page 24 of 24 | Total Record : 233

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