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Moh. Nurul Qomar
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INDONESIA
MALIA: Journal of Islamic Banking and Finance
Published by Institut Agama Islam Negeri Kudus
ISSN : 26548577     EISSN : 26548569     DOI : https://dx.doi.org/10.21043/malia.
Core Subject : Economy,
Economics, Econometrics & Finance
MALIA: Journal of Islamic Islamic and Finance publishes articles with two related to themes; Islamic banking and finance. The first major theme is the Islamic Banking. The study of Islamic banking include all submissions related to Islamic banking, be it management, marketing, accounting, product, systems, and others. Specifically theme Islamic banking translated into various examples such as the role of Islamic bank in macroeconomics, funding of Islamic banks, Islamic banks products, IT systems, e-money, and so on. The second major theme is the finance. finance includes all submissions related to Islamic finance and general finance
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 105 Documents
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Future Research Directions Environmental, Social, and Governance (ESG) in Indonesian Commercial Banks: (A Bibliometric Analysis)
MALIA: Journal of Islamic Banking and Finance Vol 9, No 1 (2025): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v9i1.30695

Abstract

This study aims to explore the evolution of environmental, social, and governance (ESG) and banking from a research publication perspective. Design, methodology, and approach: bibliometric analysis was applied based on selected publications from the Scopus database from 2010 to 2023 with the keywords ESG and bank. This study uses a soft VOSviewer to exercise the data. The implications of this research are: first, there are several areas that have received less attention among researchers, even though they are relevant to industry, for example, the banking industry. Second, the inconsistent frequency of publications in some specialty areas may indicate that there is an unprecedented event that hinders further research; perhaps researchers can anticipate more information and advances in the industry. Third, there is a need to strengthen collaboration between industry and academia to advance research. The implication of this study is to identify and propose future research trends in the area of ESG in banks. This research is one of the pioneering studies in analyzing bibliometrics focusing on ESG in banks. Previous studies focused on financial performance and the banking industry and did not specifically address ESG. Therefore, this study highlights the research gap in ESG. The findings show that from the 141 articles analyzed, there are five disciplines that can be further developed: sustainable development, sustainability, governance approach, environmental, and banking.
Financial Technology Adoption and Student Invesment Decisions: The Mediating Role of Investment Interest (Evidence from Students of Universitas Trunojoyo Madura)
MALIA: Journal of Islamic Banking and Finance Vol 9, No 2 (2025): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v9i2.34517

Abstract

The development of financial technology (fintech) has changed the access patterns and investment behavior of the younger generation, including students. However, the level of student investment participation in certain contexts is still relatively low. This research aims to analyze the influence of financial technology on students' investment decisions and examine the mediating role of investment interest in this relationship. This research uses a quantitative approach with a survey method of 30 Trunojoyo Madura University students who have active accounts and have made transactions in the capital market. The limited sample size reflects the relatively small empirical conditions of the target population, so this research is contextual and focuses on the depth of analysis of student investment behavior. Data was analyzed using Partial Least Squares (PLS) via SmartPLS 4.0. The research results show that financial technology has a significant effect on investment interest, but does not have a direct effect on investment decisions. Investment interest is proven to act as a mediator that bridges the influence of financial technology on student investment decisions. These findings provide a theoretical contribution by strengthening the application of the Theory of Planned Behavior in the context of technology-based investment, as well as a practical contribution to the management of the Sharia Investment Gallery in designing strategies to increase student participation that not only focus on technological aspects, but also shape investment interest. The novelty of this research lies in testing the mediating role of investment interest in the context of students with limited levels of investment participation.
Do Sustainability Disclosures Matter? An Empirical Analysis of Banks’ Financial Performance in Indonesia and Malaysia
MALIA: Journal of Islamic Banking and Finance Vol 9, No 1 (2025): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v9i1.33735

Abstract

This study aims to investigate the impact of sustainability reporting, as measured by the ESG score, on the financial performance of banks in Indonesia and Malaysia, specifically focusing on Return on Assets (ROA) and Return on Equity (ROE). Additionally, macroeconomic variables, including inflation (INF), GDP growth, unemployment rate (UNP), and bank-specific factors such as Net Profit Margin (NPM) and Debt to Equity Ratio (DER) are considered. Using panel data from 2020 to 2024, the study applies the Random Effects Model (REM) to analyze the relationships between these variables. The results indicate that ESG disclosure does not have a significant on the financial performance of banks in both countries. However, NPM significantly positively both ROA and ROE. Macroeconomic variables show mixed results, with inflation having a positive impact on financial performance, GDP negatively affecting ROE, and UNP having a positive effect on ROE but no significant effect on ROA. The study suggests that macroeconomic stability plays a more substantial role in shaping bank performance compared to sustainability disclosure, particularly in emerging markets like Indonesia and Malaysia. Further research could explore the long-term effects of sustainability reporting and consider crisis periods to better understand the dynamics between sustainability and financial performance in the banking sector.
Barriers to Sustainable Finance in Islamic Banking: Qualitative Insights from Bank Syariah Indonesia
MALIA: Journal of Islamic Banking and Finance Vol 10, No 1 (2026): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v10i1.36023

Abstract

Sustainable reporting aims to promote transparency and accountability, yet a significant implementation gap persists within the Indonesian Islamic banking sector. This study investigates the systemic barriers hindering the growth of sustainable financing at Bank Syariah Indonesia (BSI), where documented proportions decline between 2021 to 2023. Employing a qualitative methodology, the research synthesizes BSI’s annual reports with in-depth interviews from bank executives, entrepreneurs across various scales, sustainable financing expert, and the Financial Services Authority (OJK. The findings reveal three primary obstacles: first, a traditional credit framework within BSI that prioritize immediate profitability over ESG metrics. Second, an advisory regulatory stance by the OJK that lacks tangible fiscal incentives or infrastructure. Third, a misalignment between policy and practice that causes  entrepreneurs to perceive sustainable practises as a financial and administrative burden rather than a strategic advantage. By exposing the disconnect between government regulation and practical application, this study offers novel qualitative insights into the industry’s reality. It proposes targeted recommendations to harmonize the tripartite interest of the state, financial institutions, and the private sectors. Furthermore, the research advocates for integrating environmental protection (hifz al bi’ah ) into Sharia compliance to transition sustainability from a voluntary formality into a strategic pillar of operational stability. Ultimately, these strategies aim to enhance regulatory frameworks and foster innovation, supporting a more responsible and inclusive financial ecosystem aligned with global environmental goals.
Analysis of Fee Based Income Recognition in E-Money Transactions on Muamalat DIN Based on Psak 72
MALIA: Journal of Islamic Banking and Finance Vol 10, No 1 (2026): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v10i1.36682

Abstract

This study examines the calculation and recognition of Fee Based Income from e-money transactions in the Muamalat Digital Islamic Network (DIN) application at Bank Muamalat KCP Bone based on PSAK 72. The purpose of this study is to analyze how Fee Based Income is calculated and recognized in digital banking services while ensuring that the practice remains in line with accounting standards and sharia principles. This research uses a descriptive qualitative approach with field research methods. Data were collected through interviews with branch supervisors, customer service officers, and tellers, supported by documentation of e-money transactions carried out through the Muamalat DIN application. The results show that the calculation of Fee Based Income is performed automatically through a system integrated with the bank’s core banking system, so branch employees are not involved in manual calculations. The administrative fee is clearly displayed before the customer confirms the transaction, reflecting transparency in service delivery. Revenue recognition is carried out only after the transaction has been successfully completed and the customer has received the intended service. This practice is consistent with PSAK 72, particularly the principle that revenue is recognized after performance obligations have been fulfilled. The findings also indicate that the Muamalat DIN digital transaction system contributes positively to stable non-financing income, strengthens the reliability of fee recording, and maintains compliance with sharia principles in banking services at the branch level.

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