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Hazas Syarif
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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 63 Documents
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The Integration of Financial Literacy, Financial Attitude, and Financial Motivation in Shaping Sharia Compliant Financial Management Behavior Rosilawati, Weny; Aisyah Balqis; Maya Meilia
Al-Mashrof: Islamic Banking and Finance Vol. 6 No. 2 (2025): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/48avc909

Abstract

This study examines the effects of financial literacy, financial attitude, and financial motivation on financial management behavior among residents of Sukarame District, Bandar Lampung, from an Islamic economic perspective. A quantitative approach was applied using survey data collected from 100 respondents selected through purposive sampling. The data were analyzed using PLS-SEM with SmartPLS 4. The findings reveal that financial literacy, financial attitude, and financial motivation each have a positive and significant influence on financial management behavior. From an Islamic perspective, these behaviors reflect the principles of trustworthiness (amanah), moderation, transparency, and social responsibility, as emphasized in Sharia teachings.This study contributes to the literature on Islamic financial behavior by integrating cognitive, psychological, and motivational dimensions into a unified sharia-based behavioral framework, providing both theoretical enrichment and practical implications for Islamic financial education and policy. Keywords: Financial Literacy; Financial Attitude; Financial Motivation; Financial Management Behavior; Islamic Economics.
Dupont System Analysis  in Measuring The Financial Performance of PT. Antam Tbk Pre and Post Bullion Bank Saputra, Bayu Akbar; Faizah, Iva; Carmidah
Al-Mashrof: Islamic Banking and Finance Vol. 6 No. 2 (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/fxhc1290

Abstract

Changes in the dynamics of the national gold industry and the implementation of the Bullion Bank policy require an evaluation of the financial performance of mining companies, particularly PT Aneka Tambang Tbk as a strategic state-owned enterprise in the precious metals sector. This study examines the financial performance of PT Aneka Tambang Tbk before and after the implementation of the Bullion Bank policy using the DuPont System approach. The analysis focuses on Net Profit Margin, Total Asset Turnover, Equity Multiplier, and Return on Equity, based on secondary data from the company’s financial reports for the first to third quarters of 2024 and 2025. The results show improvements in all DuPont ratios after the policy implementation, primarily driven by more effective asset utilization. However, these ratios remain below industry standards, indicating that the company’s financial performance has not yet reached an optimal level. This study contributes to financial management literature by providing empirical evidence on the impact of the Bullion Bank policy on the performance of gold mining companies. Keywords: Financial Performance, DuPont System, PT ANTAM Tbk, Bullion Bank
Determinants of Micro, Small, and Medium Enterprise (MSME) Financing Distribution by Indonesian Sharia Commercial Banks for the Period 2019-2023 Wijayanti, Arista; Muhfiatun
Al-Mashrof: Islamic Banking and Finance Vol. 6 No. 2 (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/gkkw9r62

Abstract

This study aims to analyze the influence of bank size, Return on Assets (ROA), and Third Party Funds (TPF) on financing disbursement to MSMEs, with economic growth as a moderating variable. The study sample consisted of 10 Islamic Commercial Banks registered with the Financial Services Authority (OJK) during 2019-2023. Data analysis used e-views software using a panel data regression model using the Fixed Effect Model (FEM). The results show that bank size has a significant positive effect on MSME financing disbursement, while ROA and TPF have a significant negative effect. Economic growth can moderate the relationship between bank size and MSME financing, weakening its impact on MSME financing disbursement. Furthermore, economic growth can moderate and strengthen the relationship between ROA and TPF on MSME financing disbursement.   Keywords: MSME Financing, bank size, Return on Assets (ROA), Third Party Funds (TPF), economic growth

Page 7 of 7 | Total Record : 63

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