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Al-Mashrof: Islamic Banking and Finance
Published by Universitas Islam Negeri Raden Intan Lampung
ISSN : 27747166     EISSN : 27463877     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Al-Mashrof : focused on primary studies: Islamic Finance, Islamic Banking, Islamic Accounting, Islamic Management, and halal markets, has initiated the development of global economic advantages. Islamic based economics could not be seen as independent variable standing on side-by-side with conventional economic system. Al-Mashrof Journal of Islamic Banking and Finance is dedicated to provide an intellectual space of scholarly discussion how the Islamic economics able to create the new global formation of Islamic economics, business and similar issues.
Arjuna Subject : Umum - Umum
Articles 64 Documents
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Transformation of Conventional Banking to Digital Banking: Regulation and Risk Management Ma'rifah, Aula Nurul; Pranata, Eka Octavian; Nabilah, Deva; Arini, Erni Zulfa
Al-Mashrof: Islamic Banking and Finance Vol. 5 No. 2 (2024): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mashrof.v5i2.24186

Abstract

This research discusses the transformation of conventional banks to digital banking by emphasizing the importance of regulation and risk management. The method used is literature review, collecting and reviewing references related to OJK regulations governing digital banking services and risk management related to digital banks. The results show that strong regulations are needed to protect consumers and ensure the stability of the digital banking system. In addition, banks must implement adequate risk management to address threats such as cybersecurity, data protection, and operational risks. Good risk management allows banks to mitigate the negative impacts that may arise during the digitalization process. This research emphasizes the importance of regulation and comprehensive risk management in maintaining sustainability and customer trust in digital banking.
The Effect Of Financial Performance Ratio On Probability Of Sharia National Retirement Savings Banks (BTPN) Kinasih, Eti; Thoyib, Alhadi Kurnia
Al-Mashrof: Islamic Banking and Finance Vol. 5 No. 2 (2024): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mashrof.v5i2.24689

Abstract

This study aims to analyze the effect of Return On Assets (ROA) on Capital Adequacy Ratio (CAR), Operating Expenses Operating Income (BOPO) and Financing To Deposit Ratio (FDR) at Bank BTPN Syariah for the 2013-2022 period. The method used in this study is multiple linear regression analysis method and data processed using SPSS 25 program. The population in Bank BTPN Syariah's financial statement research and the sample in this study is the entire population in the financial statement study from 2013-2022. The results showed that the CAR at Bank BTPN Syariah had a negative and significant effect on ROA with a coefficient value of -0.129 and a significance value of 0.001. BOPO at Bank BTPN Syariah has a negative and significant effect on ROA with a coefficient value of -0.386 and a significance value of 0.000. FDR at Bank BTPN Syariah has a positive and significant effect on ROA with a coefficient value of 0.081 and a significance value of 0.007. Simultaneously, CAR, BOPO and FDR at Bank BTPN Syariah have a significant effect on ROA with a significance value of 0.000. Test coefficient of determination (R2) of 99.8% which shows that the dependent variable (ROA) can be influenced by independent variables (CAR, BOPO and FDR) while the remaining 0.2% is influenced by other factors.
The Influence of Third Party Funds and Inflation on Profitability with Profit Sharing Financing as a Mediating Variable Kurniawan, Agus; sabilla, Shifa; Amrina, Dania Hellin
Al-Mashrof: Islamic Banking and Finance Vol. 5 No. 2 (2024): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mashrof.v5i2.24691

Abstract

This study aims to determine and analyze the effect of DPK and inflation on the profitability (ROA) of Bank Muamalat Indonesia with profit sharing financing as a mediating variable. The population in this study is the entire annual financial report at PT. Bank Muamalat Indonesia which has been published since the first quarter of 2018 to the fourth quarter of 2022, which is 20 populations. The data analysis techniques used are descriptive statistical tests, classical assumption tests and path analysis. Data processing in this study uses the IBM SPSS Statistic 26 tool. Based on the results of the path analysis test, it shows that the DPK variable has a positive and significant effect on the profitability of Bank Muamalat Indonesia. The inflation variable has a negative and significant effect on the profitability of Bank Muamalat Indonesia. The DPK variable has a positive and significant effect on profit sharing financing. The Inflation variable does not affect profit sharing financing. Profit sharing financing has a positive and insignificant effect on profitability. Profit sharing financing cannot mediate the effect between third party funds on profitability. Profit sharing financing can mediate the effect between third party funds on profitability.
Profitability Ratio Analysis in Measuring Financial Performance in Islamic Banking Listed on the IDX (2021-2023) Faizah, Iva; Ariyadi, Ariyadi; Ella May Rina, Dian; Yalil Rezkiani, Elis
Al-Mashrof: Islamic Banking and Finance Vol. 5 No. 2 (2024): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mashrof.v5i2.24788

Abstract

This research discusses profitability ratio analysis in measuring the financial performance of sharia banking listed on the IDX for the 2021-2023 period. Profitability ratios are the ability of a company to generate profits during a certain period. This ratio also provides a measure of the level of effectiveness of a company's management. The research method used is quantitative descriptive. The results of analysis of profitability ratios such as Net Profit Margin (NPM) and Gross Profit Margin (GPM) from several Islamic banks show significant fluctuations and changes from year to year. Bank Aladin, BTPN and Panin Dubai showed significant variations in their ROA and ROE over the period. Aladin Bank in particular experienced difficulty in generating positive gross profits. This research aims to provide a deeper understanding of the financial performance of Islamic banks and provide recommendations for improving asset and equity management in order to improve the financial performance of these banks in the future.
Independent Commisioners And Sharia Supervisory Board On Sustainable Finance On Indonesian Islamic Comersial Banks Rosilawati, Weny; Sidik, Sofwan
Al-Mashrof: Islamic Banking and Finance Vol. 5 No. 2 (2024): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mashrof.v5i2.24789

Abstract

This study aims to analyze the effect of independent commissioners, and the sharia supervisory board on the implementation of Sustainable Finance at Islamic commercial banks in Indonesia. This study uses secondary data taken from annual reports and sustainability reports of Islamic commercial banks in Indonesia during a certain period. The data analysis technique used is multiple linear regression with classical assumption test to ensure the validity of the model. The results showed that of the two variables tested, only the independent commissioner had a significant influence on the implementation of Sustainable Finance. The sharia supervisory board variable did not show a significant influence on Sustainable Finance. This finding suggests that the presence of independent commissioners in the board structure of Islamic banks plays an important role in encouraging the implementation of Sustainable Finance. The implications of this study provide input for regulators and Islamic banks to increase the role of independent commissioners as a strategic step in strengthening their commitment to Sustainable Finance.
The Influence of Productive Zakat, Business Capital, and Duration of Business on the Income Level of Mustahik at Baznas Jepara Regency Umi Nabila Rosada; Mahmudatus Sadiyah
Al-Mashrof: Islamic Banking and Finance Vol. 6 No. 1 (2025): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/qt6s9e83

Abstract

The purpose of this study was to test and analyze the effect of productive zakat, business capital, and length of business on the level of mustahik income at Baznas Jepara Regency. This study uses descriptive quantitative research methods. The population used is the recipient of the Jepara Makmur program from Baznas in 2023 as many as 1875 mustahiks. The sample in this study used the Slovin formula by taking a sample of 95 respondents. The sampling technique was carried out using the purpposive sampling method. Data collection techniques using a questionnaire measured by Likert scale measurements. The data analysis technique used is regression analysis with the help of the SPSS application. The results of this study indicate that the results show that the Productive Zakat variable has a positive and significant effect on Income Level. While the second hypothesis says that the business capital variable also has a positive and significant effect on the income level and the third hypothesis says that the length of business has a positive and significant effect on the income level. Based on the results of the F test, simultaneously the independent variables (Productive Zakat, Business Capital, and Length of Business) have a very significant effect on the dependent variable (Income Level) with an R Square value of 34.7%, while the remaining 65.3% is influenced by variables not included in this study.   Keywords: Income Level Of Mustahik, Productive Zakat, Business Capital, Length Of Business  
Involvement of ROA, EPS, and DER to Stock Prices in listed coal mining sub-sector on IDX 2020-2024 Madjid, Nurcholis; Dhevyanto, Benny
Al-Mashrof: Islamic Banking and Finance Vol. 6 No. 1 (2025): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/rzapy473

Abstract

This study aims to examine the effect of Return on Assets (ROA), Earnings Per Share (EPS), and Debt to Equity Ratio (DER) on stock prices in coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. These financial ratios serve as important indicators for investors to evaluate a company performance and make informed investment decisions. The study adopts a quantitative descriptive method, using secondary data obtained from audited annual reports from Indonesia Stock Exchange.The results show that ROA does not have a significant impact on stock prices, and its negative coefficient suggests a potential mismatch between asset efficiency and investor expectations. EPS, on the other hand, has a positive and significant influence, indicating that higher earnings per share are positively associated with higher stock prices. DER shows a negative but statistically insignificant effect, suggesting that high leverage may be perceived as a risk but does not strongly influence investor behavior within this period. These findings imply that investors in the coal mining sector tend to prioritize profitability signals like EPS over traditional asset efficiency or capital structure ratios. The study provides valuable insights for investors seeking to reduce risk and maximize returns, and for companies aiming to enhance their financial appeal in capital markets. Keywords: ROA, EPS, DER, Stock Price
The Path to Loyalty in Sharia Cooperatives: Interlinking Service Quality, Relationship Marketing, and Member Satisfaction Anidita Eka Nurcahyani; Ratih Purbowisanti; Dhidhin Noer Ady Rahmanto; Shar Zaman
Al-Mashrof: Islamic Banking and Finance Vol. 6 No. 1 (2025): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/h0s6p309

Abstract

BMT is currently experiencing very rapid progress, as evidenced by the increasing number of financial institutions scattered everywhere. Of course, this is a challenge for sharia-based financial institutions, especially KSPPS BMT NITEN. The number of competitors makes it difficult for companies to retain members to remain loyal. To retain members, companies must provide good service quality and implement relationship marketing strategies to achieve member satisfaction, which will form member loyalty. This study aims to examine the effect of service quality  and relationship marketing on member loyalty  with member satisfaction as an intervening variable (study at KSPPS BMT NITEN). Data was collected by distributing questionnaires to 100 respondents with direct survey techniques. This quantitative research method uses data analysis techniques using Structural Equation Modelling (SEM) through the SMART PLS 4.0 software. The results showed that service quality and relationship marketing affect member satisfaction and loyalty, both directly and indirectly mediated by member satisfaction. Keywords: Financial institutions, Service Quality, Relationship Marketing, Customer Loyalty  
Determinant of MSMEs Financial Management Behavior in Yogyakarta City Khairi, Afiq; Muhfiatun
Al-Mashrof: Islamic Banking and Finance Vol. 6 No. 1 (2025): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ekr3em22

Abstract

This study aims to determine whether locus of control, Islamic financial literacy, and demographic factors affect financial management behavior in MSMEs aimed at MSMEs registered at the Yogyakarta city cooperative and SME industry office, and as many as 140 MSME players were used as objects in this study. This study uses primary data by distributing questionnaires offline and online to MSME and SME actors. The hypothesis proposed was statistically tested using Multiple Linear Regression Analysis techniques, while the software used SPSS 27 and Microsoft Excel. The results showed that the variables of locus of control and Sharia financial literacy had a significant positive effect on financial management behavior in Yogyakarta city MSMEs, while the demographic factor variable had no effect on financial management behavior in Yogyakarta city MSMEs. Keywords: MSMEs, locus of control, Sharia Financial Literacy, Demographic Factors
Military Expenditure and Economic Growth in Developing Countries: A Panel Data Analysis Mohammed Khan, Twana Najaf
Al-Mashrof: Islamic Banking and Finance Vol. 6 No. 1 (2025): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/baqyx178

Abstract

Over the past five decades, extensive empirical research has examined the defense–growth nexus, employing diverse methodologies, econometric techniques, and analytical frameworks, including case studies, cross-country analyses, and panel data studies. Despite this substantial body of work, the relationship between defense expenditure and economic growth remains inconclusive. Surprisingly, limited scholarly attention has been devoted to developing economies, even amid ongoing debates surrounding defense policy in these nations and its broader economic implications. This study addresses this gap in the literature by utilizing panel data methods to empirically assess the impact of defense spending on economic growth across 63 developing countries from 2015 to 2023. The findings, derived from robust panel estimation techniques, consistently indicate that military burden exerts a positive and statistically significant influence on economic growth in these contexts. Keywords: Military expenditure; Economic growth; Developing countries; and panel data methods

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