MALIA: Journal of Islamic Banking and 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
Articles
110 Documents
<![CDATA[Perlukah E-Wallet Berbasis Syariah? ]]>
<![CDATA[Nuha, Ulin]]>;
<![CDATA[Qomar, Moh. Nurul]]>;
<![CDATA[Maulana, Rafika Anissa]]>
<![CDATA[ MALIA: Journal of Islamic Banking and Finance Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21043/malia.v4i1.8449
<![CDATA[The purpose of this research is to find out about the transaction system in digital wallets (e-wallets) associated with the wadiah yad dhomanah contract in the study of muamalah fiqh. Whether the transaction is in accordance with the principles of Islamic finance so that it creates peace for Muslims in using the application.Digital payments are currently a public need along with the development of information technology in particular. This is evidenced by the non-cash payment innovation. This innovation in Indonesia was formally carried out by Bank Indonesia through the National Non-Cash Movement (GNNT) in 2014. This movement aims to increase public awareness of the use of non-cash instruments so that a community that uses cashless instruments is gradually formed (cashless). society).The technology cashless society clearly plays an important role in encouraging the consumption of Indonesia's middle class to be more consumptive. The presence of electronic money is one way to encourage people to become consumptive. The touch of technology in consumption through electronic money has provided a new color in interpreting consumption. Consumption does not only use its utility function to spend but also an identity function that needs to be fulfilled. Non-cash payment innovation in Indonesia continues to grow, along with the rise of financial technology (fintech) products in the form of digital wallets (e-wallets) such as Go-Pay, OVO, Dana, LinkAja, Paytren, and so on.]]>
<![CDATA[KORELASI RIBA,ZAKAT DAN SHODAQOH DALAM TEORI BATAS MUHAMMAD SYAHRUR ]]>
<![CDATA[Ahmad Hamdani]]>
<![CDATA[ MALIA: Journal of Islamic Banking and Finance Vol 1, No 1 (2017) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21043/malia.v1i1.3987
<![CDATA[Thisarticlewants to expose the thinking of a controversial Syrian thinker,Prof.Ir. Muhammad Syahrur about the correlation of usury, zakah and shodaqoh. The correlation between these three things to explain one of the forms of boundary theory he found. According to Syahrur usury and zakat contained in the theory of the sixth limit is "the maximum limit (positive) should not be passed and the lower limit (negative) may be passed". This restriction applies to the transition of wealth between people. These two limits consist of the maximum limit that should not be violated, namely usury and the minimum limit of zakat that can be exceeded. This form exceeds the minimum limit of a variety of alms. These two boundaries are in two regions: positive and negative regions, and midpoints in neutral positions denoted by zero. In practice, the positive maximum limit of usury, the neutral limit of interest-free loans and the minimum limit of negatives in the form of zakat and alms. According to Syahrur usury is divided into two forms that are related to borrowing and borrowing and borrowing. Syahrur argues that usury is the same as bank interest and he justifies bank interest as the modern banking mechanism that has been run for this.After describing Syahrur's thoughts, this paper provides some notes on the important points that need to be discussed further. Keywords:usury,zakah,shodaqoh]]>
<![CDATA[Analisis Pengaruh Kewajiban Penyediaan Modal Minimum (KPMM), Beban Operasional Pendapatan Operasional (BOPO), Financing To Deposit Ratio (FDR), dan Inflasi Terhadap Return On Asset (ROA) Pada Bank Umum Syariah di Indonesia Periode 2016-2019 ]]>
<![CDATA[Al Iqbal, Muhammad Hilda]]>;
<![CDATA[Budiyanto, Iwan]]>
<![CDATA[ MALIA: Journal of Islamic Banking and Finance Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21043/malia.v4i1.6887
<![CDATA[This study aims to analyze and obtain empirical evidence regarding the effect of KPMM, BOPO, FDR, and Inflation on ROA in Islamic Commercial Banks in Indonesia for the period of 2016-2019. The method used is Multiple Linear Regression Analysis with the analysis techniques F Test, R2 Test, and t Test. Based on the results of testing and discussion, the results of KPMM, BOPO, FDR, and Inflation simultaneously have a significant effect on the Return on Assets (ROA) of Islamic Commercial Banks in Indonesia. Partially, BOPO and FDR have a significant effect on Return on Assets (ROA). Meanwhile, KPMM and Inflation do not have a significant effect on Return on Assets (ROA) at Islamic Commercial Banks in Indonesia.]]>
<![CDATA[Harga Saham Syariah Ditinjau Dari Rasio Profitabilitas ]]>
<![CDATA[Maharany, Indah Dewi]]>;
<![CDATA[Ni'mah, Luthfiyatun]]>
<![CDATA[ MALIA: Journal of Islamic Banking and Finance Vol 5, No 1 (2021): Malia: Journal of Islamic Banking and Finance ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21043/malia.v5i1.11196
<![CDATA[The results showed that EPS has a significant positive effect on Islamic stock prices. Based on the value of t count greater than t table (3.556> 1.67591), and based on the value of the significance coefficient of 0.001 which is smaller than 0.05. Dividend Per Share (DPS) has a significant positive effect on Islamic stock prices. Based on the value of t count greater than t table (1.833> 1.67591), and based on the value of the significance coefficient of 0.033 which is smaller than 0.05. Return On Assets (ROA) has a significant positive effect on Islamic stock prices. Based on the value of t count greater than t table (2.833> 1.67591), and based on the value of the significance coefficient of 0.049 which is smaller than 0.05. Return On Equity (ROE) has no effect on Islamic stock prices. Based on the t count value is smaller than t table (0.612 <1.67591), and based on the significance coefficient value of 0.543 which is greater than 0.05.]]>
<![CDATA[Optimalisasi Peran Dewan Pengawas Syariah Pada Lembaga Keuangan Mikro Syariah (Studi Kasus di Assosiasi Koperasi Warga NU Jepara) ]]>
<![CDATA[Nuha, Ulin]]>
<![CDATA[ MALIA: Journal of Islamic Banking and Finance Vol 2, No 2 (2018) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21043/malia.v2i2.4940
<![CDATA[This study aims to find out the supervision carried out by the Sharia Supervisory Board, and try to analyze the role and function of the Sharia Supervisory Board in supervising shari'ah financial institutions, especially for ASKOWANU Jepara. This research is descriptive qualitative research, where data collection is carried out from various sources in the form of books, magazines, newspapers and documents related to the supervision of sharia financial institutions.The results of this study illustrate that basically the supervision of sharia financial institutions has two systems, namely supervision of aspects: (i) financial conditions, compliance with the provisions of financial institutions in general and prudential principles, and (ii) compliance with sharia principles in the operational activities of institutions Islamic finance. In this regard, the structure of supervision of sharia financial institutions is more multilayer in nature, which would ideally consist of a system of internal supervision carried out by Sharia Supervisory Board, which is more in-depth and carried out so that there are mechanisms and control systems for the interests of management and external supervision systems. by DSN which basically to meet the interests of customers and public interests in general.]]>
<![CDATA[Analisis Respon Kredit Dan Pembiayaan Industri Perbankan Di Indonesia ]]>
<![CDATA[Amirullah, Mulia]]>;
<![CDATA[Devi, Abrista]]>
<![CDATA[ MALIA: Journal of Islamic Banking and Finance Vol 4, No 2 (2020): - ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21043/malia.v4i2.8689
<![CDATA[This study aims to measure the productive credit performance of conventional banks and profit-sharing financing for Islamic banks and analyze their responses to the shock of macroeconomic variables. In this study, the analysis method used is the Vector Auto-Regressive (VAR) / Vector Error Correction Model (VECM). The data observed in this study are monthly data from the period 2015 to 2019. The results showed that NPL (Non Performing Loan) was responding negatively to the shock of the productive credit, meanwhile NPF (Non Performing Financing) was responding positively to the shock of the profit-sharing financing. NPL have the most dominant contribution to the productive credit of conventional bank. Meanwhile, world oil prices are projected as the highest contribution to the profit-sharing financing for Islamic banks. Conventional bank productive credit affects inflation. The world crude oil price (OIP) affects the problematic financing of Islamic banks. The price of crude oil affects the exchange rate, and the exchange rate affects inflation.]]>
<![CDATA[PROFIT DISTRIBUTION MANAGEMENT PADA BANK SYARIAH ]]>
<![CDATA[fitri, fitriyana]]>;
<![CDATA[Adriyani, Komala]]>;
<![CDATA[Sutrisno, Catur Ragil]]>
<![CDATA[ MALIA: Journal of Islamic Banking and Finance Vol 2, No 1 (2018) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21043/malia.v2i1.4758
<![CDATA[This study aims to analyze the influence of the proportion of third party funds (DPK), operational cost to operating income (BOPO), financing to deposit ratio (FDR), bank size and capital adequacy ratio (CAR) to profit distribution management at Sharia Bank. The population is all Sharia Commercial Banks in Indonesia, the period of 2012-2015. Samples were taken using purposive sampling technique. The results show that third party funds (DPK), finance to deposit ratio (FDR) and bank size have no significant effect on profit distribution management (PDM). While BOPO and capital adequacy ratio (CAR) have a significant effect on profit distribution management (PDM).]]>
<![CDATA[Pengaruh Masa Kerja, Spesialisasi Audit Dan Komite Audit Terhadap Kualitas Audit (Studi Kasus Pada Perbankan Syariah Di Indonesia) ]]>
<![CDATA[Fitriani, Rizka]]>
<![CDATA[ MALIA: Journal of Islamic Banking and Finance Vol 3, No 2 (2019) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21043/malia.v3i2.6882
<![CDATA[The rise of fictitious financing carried out by unscruplous bank employees makes people doubt the truth of the contents of financial statements issued by banks. This can be bad for Islamic Banks in Indonesia that are developing rapidly. To prevent this from happening again and again, Islamic Banks can conduct periodic audits to anticipate fraud at Islamic Banks. This research aims to determine the effect of tenure, audit specialization and audit committee on audit quality both simultaneously and partially. The population in this research is all Islamic Banking in Indonesia amounting to 14 banks. While the sampling technique used was purposive sampling in the category of Islamic Banking which issued financial statements from 2014 – 2018 which produced 13 samples of Islamic Banks. This study uses multiple linier regression analysis method using IBM SPSS Statistics 24. From this research it can be concluded that simultaneously the variables of tenure, audit specialization and audit committee have a significant effect on audit quality. But only affect around 29,5%. partially, only audit committee has a significant effect on audit quality. While audit soecialization is removed as an indicator of audit quality because it is considered constant.]]>
<![CDATA[PENYELESAIAN SENGKETA PERBANKAN SYARIAH DI INDONESIA ]]>
<![CDATA[Ridwan, Murtadho]]>
<![CDATA[ MALIA: Journal of Islamic Banking and Finance Vol 1, No 1 (2017) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21043/malia.v1i1.3983
<![CDATA[The development of sharia banking and finance institutions is so fast,but in terms of laws and regulatory regulations are still left behind. Among the regulations that still need to be addressed is the regulation related to the settlement of dispute sharia banking business. Where in this case there are still juridical problems, namely the dualism of judicial authority in the settlement of Islamic banking disputes. The result of the study shows that the settlement of Islamic banking dispute in Indonesia can be done through two lines, both litigation and nonlitigation channels. Religious Courts are the competent jurisdiction to resolve Islamic banking disputes on litigation channels, while through non-litigation channels can be done through deliberation, banking mediation, shariah arbitration and judiciary within the General Courts. The National Shariah Arbitration Board (BASYARNAS) is the most strategic forum for resolving the dispute over sharia banking because BASYARNAS can resolve disputes quickly, simply, and at a low cost. Keywords:sharia,dispute,jurisdiction,litigation]]>
<![CDATA[Analisis Determinan Efisiensi Bank Umum Syariah Indonesia Dengan Variabel Moderating Profitabilitas ]]>
<![CDATA[Ranaswijaya, Ranaswijaya]]>;
<![CDATA[Kristin, Ari]]>;
<![CDATA[Muhlis, Muhlis]]>
<![CDATA[ MALIA: Journal of Islamic Banking and Finance Vol 3, No 1 (2019) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21043/malia.v3i1.8091
<![CDATA[ The purpose of this study is to examine the effect of Non Performing Financing (NPF) and Bank Size on the profitability and efficiency level of Islamic Commercial Banks, as well as the effect of profitability if it moderates the effect of Non Performing Financing (NPF) and Bank Size on the level of efficiency of Islamic Commercial Banks. The level of efficiency is obtained through efficiency analysis with Data Envelopment Analysis (DEA), The variables of input output consist of tabungan iB, giro iB, and deposito iB, while output consist of murabahah financing, mudharabah financing, musyarakah financing,and investment in securities. Data used during the period 2014-2017 which includes 13 Islamic Commercial Banks. The results of the study indicate that Bank Victoria Syariah achieved optimal efficiency values and the lowest efficiency of Bank Syariah Bukopin. The results of the hypothesis indicate that Non Performing Financing (NPF) has a significant negative effect on profitability and the level of efficiency of Islamic commercial banks. Bank size has no significant positive effect on profitability and has no significant negative effect on the efficiency of Islamic commercial banks. Profitability has no significant positive effect on the level of efficiency, and is not able to significantly moderate the influence of NPF and bank size on the level of efficiency of Islamic commercial banks.]]>
