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INDONESIA
Jurnal Ilmu Perbankan dan Keuangan Syariah
Published by Institut Agama Islam Negeri Palu
ISSN : -     EISSN : 26866625     DOI : https://doi.org/10.24239/jipsya.v2i1.20.1-23
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmu Perbankan dan Keuangan Syariah diterbitkan oleh Program Studi Perbankan Syariah, Fakultas Ekonomi dan Bisnis IAIN Palu.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 98 Documents
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Factors Causing Problematic murabaha Financing and Its Handling at KSPPS BMW Rahmah and KSSU Harum Dhaha Kediri Fadilah, Adin; Laila Maheswari, Audrey; Tri Puspita Ningrum, Ririn
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 6 No. 2 (2024)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v6i2.262.127-248

Abstract

KSPPS Bina Mitra Wahana (BMW) Rahmah Jatim and KSSU Harum Dhaha is a Sharia Cooperative located in the Kediri City area, it has a superior financing product, namely murabaha which is in great demand by members, for additional capital for business purposes. The large amount of financing channeled is inseparable from a risk such as non-performing financing. The existence of problematic financing is certainly caused by several factors. This study aims to determine the factors that cause problematic murabaha financing and its handling. This research uses a qualitative approach, and includes a type of comparative research. The results of this study, which are the factors causing the occurrence of non-performing murabaha financing, the majority of which come from external factors, namely the existence of natural disasters or disasters such as the Covid-1 pandemic, members are unable to manage their business properly, decreased purchasing power, increasingly fierce business competition, using financing funds for other purposes, unstable economic conditions, and government policies that can affect the income of business actors. While the internal factors are the analysis that is less thorough when analyzing the condition of the member's business, the lack of a financing supervision system, and also the lack of human resources. The handling of problematic financing carried out is using Rescheduling, and Restructuring. Adjusted to the condition of the member.
Assessing the Efficiency of Sharia Rural Banks: A Comparative Study Using DEA Frontier Rahmanto, Dhidhin Noer Ady; Maulana, Hardiyansyah; Novi Febriyanti; M. Zidny Nafi’ Hasbi; Tyagita Dianingtyas Sudibyo
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 6 No. 2 (2024)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v6i2.278.127-145

Abstract

The COVID-19 pandemic has negatively impacted various sectors, including health, the economy, and banking, leading to decreased purchasing power, weakened entrepreneurship, and threats to MSMEs. The Sharia Rural Banks (BPRS) complements other Sharia banks in Indonesia by meeting the community's financial needs in accordance with Sharia principles. Efficiency in banking serves as a key indicator to assess bank performance, determining whether a bank is operating effectively. Identifying the factors that influence efficiency in the banking sector is essential. This study employs a quantitative approach with a descriptive design, using secondary data from the BPRS annual financial reports for the first, second, third, and fourth quarters of 2023, obtained from the official OJK website. The research sample includes 20 BPRS in the Central Java and DIY Provinces, all registered with the OJK. The data was processed into input and output variables based on financial balance sheets and profit and loss statements. Analysis was conducted using the DEA Frontier Application with the Variable Return to Scale (VRS) model. Efficiency was measured on a scale from 0 to 1, where a score of 1 or 100% indicates full efficiency. This study, conducted online from May to July 2024, utilized annual financial report data sourced from the Financial Services Authority (OJK). The findings reveal that the average operational efficiency of BPRS in Central Java across the four quarters was 0.881, while in DIY, it was 0.940, indicating that BPRS in DIY demonstrated higher operational efficiency compared to those in Central Java.
Comparative Analysis of Bank Muamalat's Profitability in Implementing Fintech Maulana, Zefri; Annisa Putri, Rifka; Sumarni, Mutia; Bin Mauluddin, Muhammad Ikhwan
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 6 No. 2 (2024)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v6i2.279.127-248

Abstract

Technological innovation has become the basis of information in the financial services industry, currently many new technologies are ready to drive the next wave of financial services innovation, one of which is financial industry innovation in the form of financial technology or fintech. The fintech industry emerged due to various constraints of banking and other financial institutions. The economic development of a country is strongly supported by the banking sector. The profitability of Bank Muamalat Indonesia is a benchmark in the banking world to determine the extent to which the bank has achieved its goal, namely obtaining good profits to increase bank profits. The aim of this research is to analyze the comparison of Bank Muamalat Indonesia before and after collaborating with fintech. The method used in this research is a quantitative method with the data source used from the annual financial report of Bank Muamalat Indonesia for the period 2006-2023. This research uses secondary data analysis using the normality test method, paired sample t-test for normally distributed data and the Wilcoxon signed test for data that is not normally distributed. The research results obtained show that at Bank Muamalat Indonesia the variables ROA, ROE, BOPO, GPM have a negative and significant effect after collaborating with fintech during the 2006-2023 period and the NIM and NPM variables have a positive and significant effect. This indicates that Bank Muamalat Indonesia's financial condition is experiencing income instability even though it has collaborated with fintech
The Impact Work Discipline, Financial Compensation, Organizational Commitment on Employee Performance at Ganesha Utama Kadek, Bramdhika Ada; Rahmat Yanuary; Vitalia Fina Carla Rettobjaan; I Ketut Johny Pramanda Putra
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 6 No. 2 (2024)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v6i2.281.127-145

Abstract

In today's global competition, the world of work requires individuals who are forward-thinking, intelligent, innovative, and able to work with high performance to face the times. This study aims to analyze the factors that influence employee performance at Ganesha Utama Savings and Loan Cooperative (KSP) in Denpasar, focusing on work discipline, financial recovery, and organizational commitment. This research data is primary data obtained through questionnaires, with a total of 33 respondents. The data analysis techniques used include quantitative analysis, classical assumption test, multiple linear regression analysis, F test, and T test. The results of the F test show that work discipline, financial recovery, and organizational commitment simultaneously have a positive and significant effect on the performance of KSP Ganesha Utama employees. The T test results show that the work discipline variable has a positive but insignificant effect on employee performance, while the financial recovery variable has a positive and significant effect. Organizational commitment variables also have a positive but insignificant effect on employee performance. The implications of this study indicate the importance of improving financial aspects in supporting employee performance, although work discipline and organizational commitment remain relevant in efforts to improve performance. These results provide a basis for KSP Ganesha Utama to prioritize strategies to improve financial well-being as well as employee performance.
Banking Stock Performance in the Conventional Banking Industry: An Examination Before and During Covid-19 Pandemic Dewi Salmita; Afnan Bachmid; Sofyan Bachmid
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 6 No. 2 (2024)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v6i2.284.237-248

Abstract

The Covid-19 pandemic significantly impacted various economic sectors, including the banking industry, as a vital component of financial markets. Stock performance reflects a company's financial health and market perception, measured through stock returns. However, the extent to which the pandemic affected the stock performance of conventional banking companies in Indonesia remains underexplored, creating a critical research gap. This study aims to analyze and compare the stock performance of conventional banking companies listed on the Indonesia Stock Exchange (IDX) before and during the Covid-19 pandemic. Secondary data were collected from the stock returns of banking companies, covering the pre-pandemic period (2017–2019) and the pandemic period (2020–2022). Using purposive sampling, 39 companies were selected from a population of 44. The Wilcoxon Signed Rank Test was applied to test the hypothesis using SPSS 26 software. The findings reveal no statistically significant differences in stock performance between the pre-pandemic and pandemic periods (Z = -1.234, p = 0.217). These results highlight the resilience of Indonesia's conventional banking industry amidst the Covid-19 crisis.
The Effect of Green Accounting Implementation on CSR Disclosure in Indonesian LQ45 Banking Sector Irham pakkawaru; Rizki Amalia; Dede Arseyani; Nuriatullah; Muh. Syafaat
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 6 No. 2 (2024)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v6i2.290.127-145

Abstract

This research examines the relationship between green accounting practices and corporate social responsibility disclosure (CSRD) in Indonesian banking institutions listed on the Indonesia Stock Exchange (IDX). The study covers the period from 2018 to 2021, focusing on banks that consistently published both annual reports and sustainability reports. The sample selection employed a purposive sampling technique to ensure data relevance and completeness. The research methodology utilized a quantitative approach, analyzing data from annual reports and sustainability reports of selected banks. Green accounting implementation was measured using dummy variables, where companies disclosing environmental costs in their annual reports were coded as 1, and those not disclosing were coded as 0. Corporate social responsibility disclosure was assessed using standardized disclosure metrics. Simple regression analysis reveals that green accounting implementation does not have a statistically significant effect on CSRD (t = -1.644, p = 0.118). The coefficient of determination (Adjusted R² = 0.082) indicates that green accounting explains only 8.2% of the variance in CSRD practices. However, the study finds a positive relationship between environmental performance and CSRD levels, suggesting that banks with better environmental performance tend to provide more comprehensive social responsibility disclosures. These findings contribute to the understanding of sustainability reporting practices in the Indonesian banking sector and highlight the need for stronger integration between environmental accounting and corporate social responsibility disclosure frameworks
Mata Kuliah Manajemen Keuangan Syariah terhadap Minat Mahasiswa Berkarir pada Lembaga Keuangan Syariah Abbas, Ismawati; Siti Fatimah; Heny Yuningrum; Muhaemin Nabir; Aisya Febrianti Masnur; Muhammad Reza
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 4 No. 2 (2022)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v4i2.296.202-221

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan dari pengaruh mata kuliah manajemen keuangan syariah terhadap minat mahasiswa Perbankan Syariah UIN Alauddin Makassar, IAIM Sinjai, dan UIN Walisongo Semarang untuk berkarir pada Lembaga Keuangan Syariah. Jenis penelitian yang digunakan adalah kuantitatif dengan metode asosiatif dan komparatif, yang menggunakan uji regresi linear sederhana. Hasil penelitian menunjukkan bahwa mata kuliah manajemen keuangan syariah pada 3 kampus ini menunjukkan hasil yang berpengaruh dan signifikan terhadap minat mahasiswa berkarir pada lembaga keuangan syariah. UIN Alauddin makassar memiliki pengaruh yang lebih besar, kemudian IAIM Sinjai, dan UIN Walisongo Semarang. Pihak kampus harus lebih memperhatikan pemberian mata kuliah manajemen keuangan syariah, sehingga dapat lebih meningkatkan kualitas dan minat mahasiswa untuk berkarir di lembaga keuangan syariah.
The Effect of Company Size and Funding Policy on Profitability in the Property Industry on the Indonesia Stock Exchange Herna Deswarti; Freddy Herdian; Muhammad Akbar; Nuriatullah
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 7 No. 1 (2025)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v7i1.311.91-104

Abstract

This study aims to examine the effect of company size and funding policy on profitability in the property industry on the Indonesia Stock Exchange in 2011-2013. The data used is secondary data in the form of annual reports of the property industry listed on the Indonesia Stock Exchange. After passing the purposive sampling stage, the feasible sample used was 31 companies listed on the IDX. The results showed that the variables of Company Size and Funding Policy simultaneously had a positive and significant effect on Profitability. Partially, the variable Company Size has a positive and significant effect on Profitability. While Funding Policy has a negative and insignificant effect on Profitability. The results of this study are expected to be used as guidelines for investors in determining investment decision making in the property industry.
Financial Performance Analysis of Islamic Bank Using FDR, ROA, ROE, and NPF Ratios Syafaat, Fitra; Timuriana, Tiara
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 7 No. 1 (2025)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v7i1.313.18-34

Abstract

This study examines the long-term financial performance of Bank Victoria Syariah, a sharia banking institution in Indonesia, by analyzing four key financial ratios: Financing to Deposit Ratio (FDR), Return on Assets (ROA), Return on Equity (ROE), and Non-Performing Financing (NPF) from 2014 to 2023. Addressing the gap in the existing literature that often lacks in-depth institution-specific analysis, this study applies a quantitative descriptive method using audited financial statements to track trends in financial intermediation, profitability, and credit risk management within a Sharia-compliant framework. The findings show that although the bank initially faced challenges such as negative profitability and high credit risk, significant improvements were achieved in recent years—especially post-2021—as evidenced by a decrease in the NPF rate and an increase in ROA and ROE. These results suggest that strategic financial management and effective risk mitigation efforts play a significant role in improving bank performance and resilience. This study contributes meaningful insights for practitioners, regulators, and academics who seek to strengthen institutional performance, improve risk governance, and ensure long-term sustainability in the Islamic banking sector through more targeted financial strategies based on Sharia principles.
Analysis Of Sharia Mortgage Financing In Puri Khazanah Regency Batang Kuis Housing At Btn Syariah In 2021-2024 Shabira, Yusra; Yanti, Nursantri; Jannah, Nurul
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 7 No. 1 (2025)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v7i1.317.1-17

Abstract

This study aims to analyze the effectiveness of subsidized Sharia mortgage financing distribution carried out by BTN Syariah in Puri Khazanah Regency Batang Kuis Housing. Using qualitative descriptive methods, this study identifies and analyzes the experiences and challenges faced by customers in the sharia financing process. This study focuses on a housing complex with 40 units and the research approach through interviews with 10 selected customers, the results of the study indicate that some customers face payment difficulties that lead to bad debts, which are caused by economic instability. The conclusion of this study emphasizes the need for a more effective restructuring strategy and a more sensitive approach to the economic conditions of customers to increase the success of Sharia mortgage financing distribution. Another implication concerns the need for more intensive financial education for low-income communities, so that they understand the responsibilities and risks in mortgage financing, and have mature financial planning before making a decision to borrow. For housing developers, this study emphasizes the importance of working more closely with banks to ensure the sustainability of housing projects and customer satisfaction. Overall, this study shows that the success of the Sharia mortgage financing program depends not only on the financing agreement and structure, but also on the sensitivity of the institution to the dynamics of the community's economy. In addition, these results highlight the importance of developing more flexible and adaptive financing restructuring strategies, such as adjusting tenors or postponing installment payments under certain conditions

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