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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 100 Documents
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Investigating The Determinant Factors of E-Mas Saving Decisions on Indonesian Sharia Bank Customers: AIDA Model Development Afandi, Ahmad; Siregar, Try Mahendra; Nikmah, Faridhatun
MALIA: Journal of Islamic Banking and Finance Vol 8, No 1 (2024): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v8i1.26092

Abstract

The popular feature of BSI mobile presently is the e-Mas, considered a modern investment choice for society. This research aims to investigate the decisive factors influencing BSI Mobile e-Mas savings decisions. AIDA modeling was enhanced by incorporating the notions of knowledge and motivation into the investigation. We gathered data from 240 customers through individual questionnaire completion. The Partial Least Square structural equation model (PLS-SEM) was utilized to analyze the data using AMOS version 24.0. The results indicate that the AIDA model (Attention, Interest, Desire, Action), knowledge, and motivation have a positive impact on saving decisions. BSI Mobile e-Mas Savings is a new service that lacks assurance from the Deposit Insurance Corporation, hence requiring prompt legislative rules from the government and banks
Islamic Banks in Morocco: Facts and Challenges Fakhri, Lamiae; Lazrak, Yassir; Trid, Sabah
MALIA: Journal of Islamic Banking and Finance Vol 7, No 2 (2023): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v7i2.21928

Abstract

Though the global financial crisis has strongly challenged the development models of conventional finance, currently the participatory financial industry, known as "Islamic Banking", is systematically becoming important in several countries. In Morocco, many citizens wish to invest in these banks to avoid ‘Riba’, which is forbidden by the precepts of the Muslim Sharia. However, the instruments of Islamic banks are limited in terms of insurance and taxation, which makes them more exposed to risk. The objective of this research, therefore, is to shed light on both the situation of this industry since its emergence in Morocco and on the factors which prevent the advancement of participatory products in Morocco as well. The research concludes that numerous challenges face the Islamic financial industry, including strict Shariah compliance, regulatory and prudential challenges, competition, lack of awareness of Islamic finance, lack of uniform reporting standards, complexity of regulatory and supervisory issues, lack of consensus among Shariah scholars, and the absence of a centralized supervisory body. However, despite these challenges, the Islamic financial industry is growing steadily around the world and is increasingly accepted for its potential benefits, including financing Morocco's priority sectors, banking the population and promoting social solidarity through the establishment of ‘Zakat’ funds. To closely examine these two points, the present article adopts a systematic literature review method, which is a review of existing literature.
Stock Price Valuation in Making Investment Decisions (Study on Stocks Listed on The Indonesian Stock Exchange Jakarta Islamic Index 70 Period 2020 – 2022) Nuraini, Tika Maulina; Martini, Tina
MALIA: Journal of Islamic Banking and Finance Vol 7, No 2 (2023): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v7i2.22982

Abstract

This study aims to examine the difference in stock valuation using the DDM and DCF methods for investment decision making in companies listed on the JII 70 for the period 2020 - 2022. This research is a type of descriptive research with a quantitative approach that originates from the annual reports of companies listed on JII 70 for the period 2020 - 2022 The sampling technique used purposive sampling with several predetermined criteria, in order to obtain 24 samples of companies with a period of 3 years to 72 samples. The data analysis technique uses the Dividend Discount Model and Discounted Cash Flow methods and then conducts a t-test. The results of this study indicate that if the share price is calculated using the Dividend Discount Model, the majority are undervalued. Meanwhile, the majority of stock prices calculated using the Discounted Cash Flow method are in overvalued condition. There is no difference in the Dividend Discount Model and Discouted Cash Flow methods, so the investors should not hesitate to choose between the two models.
UTAUT3 Assessment on Generation Z Muslim QRIS Users to Encourage A Cashless Society in Indonesia Romadhon, Rizki; Sukardi, Budi
MALIA: Journal of Islamic Banking and Finance Vol 8, No 2 (2024): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v8i2.29519

Abstract

Technological advances have encouraged the development of digital financial services, including the use of QRIS in Indonesia. Generation Z Muslims, with strong digital skills, play an important role in the transition to a cashless society. This study aims to understand the factors that affect the interest of Generation Z Muslims in using QRIS. The methodology used was a quantitative approach with a purposive sampling technique, involving 323 respondents from Generation Z Muslims in Sesolo Raya and data analysis was carried out using Smart PLS 4.0 with the UTAUT 3 model. The results show that performance expectations, personal innovation, and habits have a significant effect on the behavioral intention of using QRIS, while the price value also has an important impact. Although several other factors did not have a significant effect, this generation proved to be key in driving the adoption of QRIS and accelerating the transition to a cashless society in Indonesia. Behavioral intentions also have a significant effect on usage behavior.
Analysis of The Effect of Promotional Costs, and Third Party Funds on Financing BPRS Sarana Prima Mandiri Bangkalan Branch Wahyuningsih, Riska; Rohman, Abdur; Amir, Faizal
MALIA: Journal of Islamic Banking and Finance Vol 8, No 2 (2024): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v8i2.29532

Abstract

Promotions and Third Party Funds are important aspects for increasing financing, This study discusses the influence of promotion costs, and third-party funds (DPK) on BPRS Sarana Prima Mandiri. The purpose is to observe and find out empirically the influence of promotional costs, and third-party funds on Financing at BPRS Sarana Prima Mandiri. This study is a quantitative research using time series data with the Vector Error Correction Model (VECM) approach. The data analysis technique in this study uses observation and sampling techniques which are carried out by taking data on promotion costs, and deposits from 2014 to 2022 (108 months). The results of the study show that promotional costs and third-party funds each have a significant negative effect on financing
The Influence of Sharia Financial Literacy, Service Quality and Trust on Savings Decision at Sharia Bank Maharany, Indah Dewi; Fuadiya, Alina; Adiratna, Arvia; Novita, Novita
MALIA: Journal of Islamic Banking and Finance Vol 8, No 2 (2024): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v8i2.27728

Abstract

Currently, sharia finance is growing rapidly with the increase in sharia financial institutions offering financial products and services based on Islamic law. However, low knowledge of sharia finance will affect the use and utilization of sharia financial services. The company realizes the importance of service quality in the sales activities of the products and services offered. By building a sense of trust between the bank and the customer, it will be possible to establish a strong relationship in a banking business. If customers have a sense of trust and satisfaction with a company's services, it means they have high confidence so they are able to make the right decisions. The sampling method in this research uses the Purposive Sampling method which is used to collect quantitative data from research studies. The objective of this study is to determine the influence of sharia financial literacy, trust and service quality on the decision to open an account at a sharia bank for IAIN Kudus students. The data collection technique is by conducting a questionnaire on a sample of 200 respondents using the Lemshow method calculation. The research results show that sharia financial literacy, trust and service quality have a positive and significant effect on the decision to open a sharia bank account for IAIN Kudus students.
The Health Level of Sharia Banks: The RGEC Method Approach Diana, Ni'mah; Suhadi, Suhadi; Hardiningsih, Pancawati
MALIA: Journal of Islamic Banking and Finance Vol 8, No 2 (2024): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v8i2.28753

Abstract

Abstract  : This study aims to analyze the influence of bank health using the RGEC method with independent variables of non-performing financing, financing to deposit ratio, good corporate governance, return on assets, operating expenses, operating income, and capital adequacy ratio, on profit growth in banking companies incorporated in Indonesian Sharia Commercial Bank for the period 2020-2022. The research method used is a quantitative approach that uses secondary data obtained through the official website of the Financial Services Authority and the official website of the banking company. There were 11 samples of banking companies selected using purposive sampling. Data analysis using panel data regression through the Eviews 12 program. The results of the study partially showed that non-performing financing, financing to deposit ratio, good corporate governance, and capital adequacy ratio had no effect on profit growth. On the other hand, return on assets has a positive effect and operating expenses have a negative effect on profit growth.
Fiqh Bi'ah Analysis on Social Environmental Audit Hilal, Syamsul; Sisdianto, Ersi
MALIA: Journal of Islamic Banking and Finance Vol 8, No 2 (2024): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v8i2.29448

Abstract

This research aims to analyze the application of Fiqh Bi'ah (Islamic environmental fiqh) in environmental social auditing practices, focusing on how Islamic principles can improve environmental accountability and sustainability. Using qualitative research methods, the object of this study includes the application of Fiqh Bi'ah principles in environmental social auditing. The data collection techniques used are interviews, observation, and document analysis, with data analysis through data reduction, verification, and conclusion drawing. The results show that the application of Fiqh Bi'ah principles, such as khilafah (guardian of the earth), mizan (balance), as well as the prohibition of fasād (destruction) and isrāf (waste), strengthen the moral and ethical framework in environmental auditing. The limitations of this study lie in the limited sample size and less generalizability of the findings beyond the university context. The novelty of this study theoretically combines Islamic teachings with environmental auditing practices, and practically provides guidance in improving environmental accountability based on Islamic values. It is recommended that organizations incorporate Fiqh Bi'ah principles, such as khilafah, mizan, and the prohibition of fasād and isrāf, into their environmental auditing frameworks to enhance accountability and sustainability in line with Islamic ethical values 
The Impact of FinTech and Artificial Intelligence (AI) Adoption on the Stability and Profitability of Islamic Banking: A Systematic Literature Review
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.v9i2.34608

Abstract

This study aims to systematically synthesize the latest literature (2019–2025) on the impact of the adoption of Financial Technology (FinTech) and Artificial Intelligence (AI) on the stability and profitability of Islamic banking, in response to a significant wave of digital disruption. Through the Systematic Literature Review (SLR) methodology, the results of bibliometric mapping show a high surge in publication volume, dominated by core authors from dual banking system regions such as Indonesia, Malaysia, and MENA, confirming the urgency of this topic. A synthesis of the findings shows that the adoption of FinTech and AI has a positive correlation with increased systemic stability benefits for Islamic banks, a phenomenon associated with the unique role of their strong governance and asset-based financing structures. However, the research agenda has shifted thematically from traditional micro-operational issues (efficiency, liquidity) to more strategic and systemic clusters of innovation. This innovation cluster focuses on macroeconomic resilience (mitigating external risks such as global economic policy uncertainty) and the challenges of ethical value model innovation (including new digital compliance costs and the need for Sharia-compliant integration). In conclusion, Shariah banking is faced with a mandate to achieve three-dimensional resilience: micro-operational, digital-ethical, and macro-systemic. This study contributes by providing a comprehensive and integrated literature map as a strategic guide for regulators and practitioners.
Financial Statement Fraud: Reviewed From Fraud Hexagon Theory with Audit Committee as a Moderating Variable
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.v9i1.33704

Abstract

This study is an associative research aimed at exploring the influence of external pressure, rationalization, frequent number of CEO’s pictures, ineffective monitoring, change in director, and political connection on financial statement fraud, with the audit committee as a moderating variable. This research adopts a quantitative approach, where the data used are numerical and analyzed statistically to test the proposed hypotheses. The sample was selected using purposive sampling, resulting in 56 companies as research samples. The study was conducted by analyzing the annual financial statements of companies listed under the Financial Services Authority (OJK) for the year 2023. The data were obtained from the official OJK website (www.ojk.go.id), each company’s official website, online news sources, and other relevant references. The findings indicate that external pressure and rationalization have a positive influence on financial statement fraud. In contrast, the frequent number of CEO’s pictures, ineffective monitoring, change in director, and political connection have no significant effect on financial statement fraud. The audit committee is unable to moderate or weaken the influence of rationalization and change in director on financial statement fraud. The audit committee is able to moderate or strengthen the influence of external pressure, frequent number of CEO's pict’re, ineffective monitoring, and political connection on financial statement fraud.

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