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
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100 Documents
<![CDATA[Optimalisasi Peran Dewan Pengawas Syariah Pada Lembaga Keuangan Mikro Syariah (Studi Kasus di Assosiasi Koperasi Warga NU Jepara) ]]>
<![CDATA[Ulin Nuha]]>
<![CDATA[ MALIA: Journal of Islamic Banking and Finance Vol 2, No 2 (2018) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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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[Mulia Amirullah]]>;
<![CDATA[Abrista Devi]]>
<![CDATA[ MALIA: Journal of Islamic Banking and Finance Vol 4, No 2 (2020): - ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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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[fitriyana fitri]]>;
<![CDATA[Komala Adriyani]]>;
<![CDATA[Catur Ragil Sutrisno]]>
<![CDATA[ MALIA: Journal of Islamic Banking and Finance Vol 2, No 1 (2018) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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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[Rizka Fitriani]]>
<![CDATA[ MALIA: Journal of Islamic Banking and Finance Vol 3, No 2 (2019) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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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[Murtadho Ridwan]]>
<![CDATA[ MALIA: Journal of Islamic Banking and Finance Vol 1, No 1 (2017) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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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[Ari Kristin]]>;
<![CDATA[Muhlis Muhlis]]>
<![CDATA[ MALIA: Journal of Islamic Banking and Finance Vol 3, No 1 (2019) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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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.]]>
<![CDATA[Comparing the Islamic Rural Banks (BPRS) Soundness on Java Area Before and During the Pandemic ]]>
<![CDATA[Henny Rahma Sari]]>;
<![CDATA[Clarashinta Canggih]]>
<![CDATA[ MALIA: Journal of Islamic Banking and Finance Vol 5, No 2 (2021): Malia: Journal of Islamic Banking and Finance ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/malia.v5i2.12351
<![CDATA[Thestudy aimed to compare the Islamic Rural Banks (BPRS) soundness on Java area before and during the pandemic. The research is a quantitative study using secondary data obtained from the monthly Islamic Banking statistics published by Otoritas Jasa Keuangan. The sample was DPK, NPF, and FDR of BPRS in 6 provinces at Java island from May 2019 until November 2020. The analysis of the data in this study used Wilcoxon analysis. The results of the study indicated there is a different of BPRS soundness, represented by DPK, NPF, and FDR before and during the pandemic covid-19. ]]>
<![CDATA[Pengaruh Leverage, Ukuran Perusahaan dan Inflasi terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia ]]>
<![CDATA[Imam Syafi'i]]>;
<![CDATA[Slamet Haryono]]>
<![CDATA[ MALIA: Journal of Islamic Banking and Finance Vol 5, No 1 (2021): Malia: Journal of Islamic Banking and Finance ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/malia.v5i1.10482
<![CDATA[Perusahaan memiliki orientasi untuk mendapatkan keuntungan dalam menjalankan kegiatan usaha. Terdapat faktor-faktor yang mempengaruhi profitabilitas perusahaan, baik secara internal dan eksternal. Manajemen perusahaan, harus mengontrol rasio keuangan mereka dan mempertimbangkan kondisi makroekonomi serta lingkungan karena faktor-faktor tersebut dapat mempengaruhi profitabilitas perusahaan. Tujuan dari penelitian ini adalah untuk menguji pengaruh leverage, ukuran perusahaan dan inflasi terhadap profitabilitas Bank Umum Syariah tahun 2012-2019. Jenis penelitian ini adalah penelitian kuantitatif. Objek penelitian ini adalah Perusahaan sektor Perbankan yaitu Bank Umum Syariah terdaftar di Otoritas Jasa Keuangan pada periode 2012 sampai 2019. Teknik pengambilan sampel menggunakan teknik purposive sampling. Metode analisis data yang digunakan adalah regresi data panel, yaitu penggabungan data cross section dan data time series menggunakan data 10 Bank Umum Syariah Temuan penelitian ini menunjukkan bahwa leverage yang menggunakan indikator DER berpengaruh positif signifikan secara parsial terhadap profitabilitas pada Bank Umum Syariah, yang menggunakan indikator ROA. Selanjutnya ukuran perusahaan yang menggunakan indikator Ln Aset dan Inflasi tidak berpengaruh signifikan secara parsial terhadap profitabilitas pada Bank Umum Syariah, namun berpengaruh secara simultan. Variabel leverage, ukuran perusahaan, dan inflasi berpengaruh signifikan secara simultan atau bersama-sama terhadap profitabilitas pada Bank Umum Syariah.]]>
<![CDATA[Pengaruh Dewan Pengawas Syariah dan Intelectual Capital Terhadap Pengungkapan Corporate Social Responsibility dengan Kinerja Keuangan Sebagai Variabel Mediasi (Studi Empiris Perbankan Syariah di Indonesia) ]]>
<![CDATA[Febty Nurhikmah]]>;
<![CDATA[Winarsih Winarsih]]>;
<![CDATA[Metta Kusumaningtyas]]>
<![CDATA[ MALIA: Journal of Islamic Banking and Finance Vol 2, No 2 (2018) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/malia.v2i2.4785
<![CDATA[Corporate Social Responsibility Disclosure (CSR) is the information contained in the annual report that reveals information beyond the mandatory disclosure. Measurement of CSR disclosure in the Islamic perspective using ISR index (Islamic Social Reporting) which included the accounts of reporting CSR activities according to Islamic principles. This study aims to examine the relationship of the Sharia Supervisory Board and Intellectual Capital on Corporate Social Responsibility Disclosure with financial performance as a mediating variable. The study was conducted on annual report Islamic banking in Indonesia since the year 2010-2017. The study sample of 11 Islamic banks were selected through purposive sampling technique. Data analysis techniques used in this study is SEM-PLS using software smartpls 3.0. The result showed that Sharia Supervisory Board and Intellectual Capital have related negative and not significant to Corporate Social Responsibility Disclosure. However, based on the role of financial performance variables as variables mediating the relationship between Sharia Supervisory Board with Corporate Social Responsibility Disclosure show negative and not significantly, while the relationship between Intellectual Capital with Corporate Social Responsibility Disclosure showed positive and significant.]]>
<![CDATA[Potensi Sinergitas Fintech Dengan Bank Syariah Dalam Meningkatkan Kinerja Perbankan Syariah Di Indonesia ]]>
<![CDATA[Rola Nurul Fajria]]>
<![CDATA[ MALIA: Journal of Islamic Banking and Finance Vol 3, No 2 (2019) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/malia.v3i2.8450
<![CDATA[Technology start-ups from FinTech firms offer more convenient user experiences for example better user interfaces for the mobile management of personal finance. Besides that also lower prices and better quality for example faster speed for traditional products such as payment services. This study aims to identify and overview key risks and impact of FinTech on sharia banks in Indonesia to improving bank performance. The result of this study shows that shariah banking Indonesia needs synergy with FinTech firms to increase their performance and market share.]]>
