AL-ARBAH: Journal of Islamic Finance and Banking
AL-ARBAH: Journal of Islamic Finance and Banking is a peer-reviewed journal, published biannually by Department of Sharia Banking, Faculty of Islamics Economics and Business, Universitas Islam Negeri (UIN) Walisongo Semarang Indonesia. This journal is peer-reviewed journal by English language published twice a year (October and April) and specializes in Islamic Finance, Islamic Banking, and Islamic Finance Institutions.
Articles
118 Documents
<![CDATA[Variables Determining For Impairment On Productive Assets In Islamic Banks In Indonesia ]]>
<![CDATA[ana zahrotun nihayah]]>;
<![CDATA[Lathif Hanaifr Rifqi]]>
<![CDATA[ AL-ARBAH: Journal of Islamic Finance and Banking Vol 2, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/al-arbah.2020.2.1.5539
<![CDATA[AbstractPurpose - This study aims to examine the effect of profit, productive assets, financing and problem financing on impairment on productive assets on Islamic banks in Indonesia.Method - Data used are secondary data obtained from the Islamic Banking Statistics report for the 2015-2019 period. The sample used in this study was 12 Islamic Commercial Banks and data processing using SPSS 25.0 software.Result - The results of this study indicate that the variable earning assets, financing and problem financing have a significant effect on the impairment on productive assets variable, while the profit variable does not have a significant effect on Impairment on productive assets variable.Implication - This study can be used as a reference by Islamic banks in determining the amount of Impairment on productive assets.Originality - This study analyzes the determinants of Impairment on productive assets at Islamic Banks.]]>
<![CDATA[Financing Relations Of MSME And Non-MSMEs, Number Of Syariah Bank Offices To Gross Regional Domestic Product ]]>
<![CDATA[Darma Taujiharrahman]]>;
<![CDATA[Rahman El-Junusi]]>;
<![CDATA[Zuhdan Ady Fataron]]>
<![CDATA[ AL-ARBAH: Journal of Islamic Finance and Banking Vol 3, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/al-arbah.2021.3.1.7424
<![CDATA[AbstractPurpose - This study aims to analyse the relations of financing of MSME, non-MSMEs and the number of offices on Gross Regional Domestic Product of Central Java Province during 2014-2019.Method - This research is using The comparative causal research method which one of the ex post-facto quantitative research methods carried out by looking at the causal relationship between one change and another based on existing data.Result - The result of this research indicates that the financing of MSME and non-MSMEs had positive and significant effect on Gross Regional Domestic Product of Central Java Province during 2014-2019 and the number of offices had negative non-significant effect on Gross Regional Domestic Product of Central Java Province during 2014-2019.Implication - This study uses the data from Islamic bank in Central of Java and the Gross Regional Domestic Product of Central Java.Originality- The paper looks into the relations of the financial inclusion that provided by Islamic banks to the public in order to support the creation of economic growth in Central Java. The number of offices discribed the access to Islamic banks and the financing of MSME and non-MSMEs discribed the usage of Islamic banks in Central Java. ]]>
<![CDATA[The Future Of Sharia Based Village Business Agencies Religious Response Management Of Village-Owned Enterprises In Central Lombok ]]>
<![CDATA[Suhirman Suhirman]]>
<![CDATA[ AL-ARBAH: Journal of Islamic Finance and Banking Vol 2, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/al-arbah.2020.2.1.5677
<![CDATA[AbstractPurpose - This study aims to uncover and explain the opportunities and future of Village-Owned Enterprises (BUMDes) in Central Lombok managed by the Islamic financial system which is viewed from the perspective of the manager's religious response.Method - This research is a qualitative-descriptive research. Data collection methods using questionnaires and unstructured interviews. The data used in this study are primary data and analyzed qualitatively. The population of this study is the managers of BUMDes in Central Lombok with a sample of 52 people.Result - This research shows that based on organizational affiliation and Islamic character as well as Islamic commitment of managers, BUMDes in Central Lombok is very likely to be managed syariah. Whereas in terms of the manager's response to the sharia bank system and its products, the BUMDes argumentation that is not managed in a sharia way shows the opposite opportunity.Implication - Activists, practitioners, and Islamic economic stake holders need to provide education and dissemination to BUMDes managers and stakeholders about the advantages and strengths of sharia-based financial management, both in terms of religiosity and profitability.Originality- This study focuses on revealing the opportunities and future of Sharia-based BUMDes management from the perspective of the religious response of BUMDes managers in Central Lombok. ]]>
<![CDATA[The Role Of Intellectual Capital In Modernizing The Influence Of Good Corporate Governance And Sharia Compliance Of Sharia Banks ]]>
<![CDATA[Iva Nur Azizah]]>;
<![CDATA[Yayu Putri Senjani]]>
<![CDATA[ AL-ARBAH: Journal of Islamic Finance and Banking Vol 1, No 1 (2019) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/al-arbah.2019.1.1.4156
<![CDATA[Purpose - Improved financial performance of Islamic banks can be done by improving the system of corporate governance and sharia compliance. In addition to a good corporate governance system and sharia compliance, other factors such as intellectual capital in sharia banks can also improve financial performance. The purpose of this study was to determine the role of intellectual capital in moderating the effect of good corporate governance and sharia compliance on financial performance of sharia banks in 2013-2017.Method - Sampling technique used is purposive sampling. The analytical technique used is panel data regression test with software Eviews 9.Result - It is found that good corporate governance and Islamic Income Ratio have an effect on the financial performance of sharia banks which is poxied by return on assets. Besides that, intellectual capital modernizesgood corporate governance and Islamic Income Ratio on the financial performance of sharia banks, but it does not modernize sharia compliance which is proxied with Profit Sharing Ratio (PSR) and Zakat Performing Ratio (ZPR).Implication - This study uses the data from 14 islamic commercial banks in Indonesia.Originality - The papers look into the role of intellectual capital variables in the relationship of good corporate governance and sharia compliance to the financial performance.]]>
<![CDATA[The Efforts Of Sharia Micro Financial Institutions In Increasing Community Income (Case Study Of Bank Wakaf Mikro Honai Sejahtera Papua) ]]>
<![CDATA[Shimah Fauziah Yeubun]]>;
<![CDATA[Muhammad Anang Firdaus]]>;
<![CDATA[Fachrudin Fiqri Affandy]]>
<![CDATA[ AL-ARBAH: Journal of Islamic Finance and Banking Vol 3, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/al-arbah.2021.3.1.8065
<![CDATA[AbstractPurpose - This study aims to determine and analyze the effort of the Honai Prosperous Micro Waqf Bank in Papua in increasing community income in Heram District, Jayapura, Papua Province. Micro Waqf Bank is one of the government programs for low-scale communities.Method - This research uses a qualitative method with a case study approach. Primary data are collected from several informants who have related duties and functions such as managers, boarding school leaders, and customers from the Honai Sejahtera Micro Waqf Bank. While secondary data includes data from documents, literature, and academic studies and research. The data that has been collected is then processed and analyzed using a field analysis approach from Miles and Huberman.Result - The results of this study indicate that Honai Sejahtera Micro Waqf Bank improve the communities' income in Heram District by providing a loan for business capital using the Qardh. Besides that, the community felt the positive impact of their existence.Implication - Local Governments need to work together with LKMS to empower communities to escape poverty.Originality- This research focuses on increasing people's income through Islamic Microfinance Institution (LKMS) in Papua Province which has never been studied previously. ]]>
<![CDATA[Customer Perceptions of Murabahah Financing on MSMEs ]]>
<![CDATA[Muflih Khallab Al Mustaqim]]>;
<![CDATA[Muhammad Djakfar]]>;
<![CDATA[Misbahul Munir]]>
<![CDATA[ AL-ARBAH: Journal of Islamic Finance and Banking Vol 2, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/al-arbah.2020.2.2.7259
<![CDATA[Purpose - This study aims to examines the concept and implementation strategy of murabahah financing in the development of MSMEs and customer perceptions of murabahah financing at Bank BRI Syariah Jambi Branch Office.Method - This research uses a qualitative approach with a type of case study. The research data were obtained by conducting in-depth interviews, observation and documentation. MethodMiles and Huberman were used as data analysis techniques by way of data reduction, data presentation and drawing conclusions / verification.Result - Murabahah financing at BRI Syariah Bank Jambi Branch Office using murabahah with installments (bitsaman ajil). The next concept is to combine the wakalah and murabahah contracts. The strategy chosen in an effort to increase murabahah financing is to implement two strategies simultaneously, namely the internal strategy and the external strategy. Meanwhile, the perceptions of murabahah financing customers on the development of MSMEs are generally satisfied with the systems, regulations and services provided. However, customers' understanding of the concept of Islamic banking is still minimal.Implication - Optimizing the strategy for increasing financing and disseminating the understanding of the Islamic banking concept to customers and the general public at large.Originality- This study aims to determine the perceptions of Islamic bank customers about murabahah financing in Jambi City. ]]>
<![CDATA[Tawarruq Application in Islamic Banking: A Comparative Study between Malaysia and Indonesia ]]>
<![CDATA[Muhamad Yusuf Abdillah]]>;
<![CDATA[Mighfari Elsha Rabi]]>;
<![CDATA[Rizal Nazarudin Firli]]>
<![CDATA[ AL-ARBAH: Journal of Islamic Finance and Banking Vol 2, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/al-arbah.2020.2.1.5540
<![CDATA[Tawarruq contract is one of financing instrument or product used by Islamic banks in solving cash liquidity issue, but unfortunately this tawarruq contract is still debatable since the Islamic scholars have different views related to the ability of this contract. Some allow, and some do not allow. The Sharia Committees in Malaysia through their fatwa have approved and legitimated theapplicationof tawarruqin Islamic Banks. While in Indonesia, DewanSyariahNasional (The National Sharia Board) does not allow Islamic banks to use thistawarruq contract. This paper aims to make comparative studies between Indonesia and Malaysia in the application of tawarruq contract which has been practised in Islamic banking based on the qualitative data which will explore more on its back ground, view of Islamic scholars, and legal framework used by both countries i.e. Malaysia and Indonesia. Recently tawarruqis applicable in Malaysia but not in Indonesia. Despite Malaysia has been earlier in establishing Islamic Banking than Indonesia, however Indonesia and Malaysia have similarities in many things such as social, culture, historical and even madzhab.This paper also aims to analyze specific reason of DSN in relation of impermissible tawarruqused by Islamic banking in Indonesia.]]>
<![CDATA[The Role Of Islamic Business Ethics In The Relationship Between Adaptability And The Business Performance Of Syariah Financial Institutions ]]>
<![CDATA[Agus Putranto]]>;
<![CDATA[Muhammad Trihudiyatmanto]]>
<![CDATA[ AL-ARBAH: Journal of Islamic Finance and Banking Vol 3, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/al-arbah.2021.3.1.8079
<![CDATA[Purpose - This study was to analyze how much influence adaptability has on business performance. The variables studied were independent variables consisting of adaptability variables and the dependent variable was business performance with Islamic business ethics as a moderating variable.Method - The research data were obtained from BMT Marhamah employees in Wonosobo Regency. Sampling from the population using the census sampling method. The data were collected using a survey method, namely the questionnaire was delivered and taken directly to the research object. Data analysis used the Structural Equation Modeling (SEM) test by checking the independent variables, moderating variables and dependent variables.Result - From the research that has been done, it is found that adaptability has an effect on business performance at BMT Marhamah Wonosobo. Islamic business ethics affect business performance at BMT Marhamah Wonosobo. adaptability has an effect on business performance at BMT Marhamah Wonosobo with Islamic business ethics as a moderating variable. This means that Islamic business ethics moderates the relationship between adaptability and business performance at BMT Marhamah Wonosobo.Implication - This study examines Micro Syariah Financial Institutions in Indonesia.Originality- There is a difference between theory and practice in Islamic Microfinance Institutions in Indonesia. ]]>
<![CDATA[Risk Of Sharia Banking In Indonesia: Viewed From Types Of Financing ]]>
<![CDATA[Mashilal Mashilal]]>
<![CDATA[ AL-ARBAH: Journal of Islamic Finance and Banking Vol 2, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/al-arbah.2020.2.1.5669
<![CDATA[AbstractPurpose - This study aims to analyze the influence of macroeconomic variables and specific variables of the bank on sharia bank credit risk in Indonesia based on the type of financing agreement. Islamic bank credit risks based on financing agreements consist of credit risk based on profit sharing, receivables and rent.Method - This study uses secondary time series data. The data used is the data of Sharia Commercial Banks in Indonesia from January 2015 to March 2019. The data analysis method uses Vector Autoregression (VAR) with Eviews 10 software tools.Result - Based on the results of the impulse response, the impact of shock on macroeconomic variables and banking-specific variables on sharia bank credit risk in general is almost the same except for credit risk based on rent in certain variables. Judging from the variance decomposition, in general the CAR variable has the greatest influence on the risk of Islamic bank credit in Indonesia.Implication - There must be an acceleration in strengthening the capital structure of Islamic banks in Indonesia.Originality- This research fills in the blanks about syariah bank credit risk based on the type of financing agreement. ]]>
<![CDATA[Quotation/Parenthesis Qur’an Verse Before Beginning Deed In The Structure Of Notary Deed In Sharia Financial Institutions’ Contract ]]>
<![CDATA[Sandi Aji Usman]]>;
<![CDATA[Rasiam Rasiam]]>
<![CDATA[ AL-ARBAH: Journal of Islamic Finance and Banking Vol 1, No 1 (2019) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/al-arbah.2019.1.1.4168
<![CDATA[Purpose - This research aims to reveal and describe the issue of Islamic financial institutions' contract structure, the practice of the Qur'an quotation/parenthesis in the notary deed structure in Sharia financial institutions ' contract.Method - The method used in this research is normative juridical, with the processing and analysis of data in a qualitative descriptive way, this research data is sourced from secondary data and supported by interviews from sources as supporting data Secondary. The approach is to study with the regulatory approach of legislation.Result - In Islamic Sharia or fatwa is not regulated about the structure of the deed on the deed authentic or under the hands, but which is governed only the principles or basic rules only. Structure of authentic deed made by notary official, especially the deed in financial institution that includes quotation of Qur'an verses using Indonesian language before deed title does not violate the provisions of UUJN.Implication - The absence of the form of the standard structure of sharia agreement both for sharia transactions and in particular sharia financial institutions should be the financial Services Authority in collaboration with the organization of Indonesian Notary Association (INI) who is already experts to Making authentic deed in the form of raw in accordance with UUNJ.Originality - The focus of this research is to reveal and describe the issue of Islamic financial institutions ' contract structure. ]]>
