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Reza Mubarak
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shafin@iainmadura.ac.id
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+6281334225035
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shafin@iainmadura.ac.id
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INDONESIA
Shafin: Sharia Finance and Accounting Journal
Published by Universitas Islam Negeri Madura
ISSN : 27975320     EISSN : 27973484     DOI : https://doi.org/10.19105/shafin
Core Subject : Economy,
Economics, Econometrics & Finance
The articles of Journal Shafin publishes mainly focuses on the major problems in the development of sharia finance and accounting areas, such as sharia accounting intitution, Small Micro Entities (SMEs) sharia accounting, capital market Islamic, auditing and corporate governance for Islamic intitution, Islamic behavior accounting, Islamic accounting profession ethics.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "vol. 6 no. 1 (2026)" : 2 Documents clear
Penentu Profitabilitas Bank Syariah di Dunia: Likuiditas, Risiko Pembiayaan, dan Teknologi: Likuiditas, Risiko Pembiayaan, dan Teknologi Violinda Syahgaria Firdaus; Guntur Kusuma Wardana
Shafin: Sharia Finance and Accounting Journal Vol. 6 No. 1 (2026)
Publisher : Universitas Islam Negeri (UIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v6i1.24304

Abstract

The development of Islamic banking worldwide has not been accompanied by evenly distributed profitability levels among banks across different regions. This condition indicates that internal factors within Islamic banks contribute to the differences in financial performance. This study examines profitability dynamics in Islamic banking by focusing on liquidity conditions, financing risk, and technological factors. The analysis draws on bank-level observations from 34 Islamic banks selected from 52 institutions affiliated with the Islamic Financial Services Board over the 2020–2024 period, forming a balanced panel dataset. Empirical panel data analysis indicates that liquidity indicators, including the FDR, Quick Ratio, and Cash Ratio, are closely associated with profitability. Financing risk also emerges as a significant factor, whereas technological factors do not show a statistically meaningful effect on profitability during the observed period. Considering all the findings as a whole, effective risk control procedures and appropriate liquidity strategies have a significant impact on the ability of Islamic banks to achieve long-term profitability globally.
Bahasa Inggris Aulia Rahma; Sri Ramadhani; Laylan Syavina
Shafin: Sharia Finance and Accounting Journal Vol. 6 No. 1 (2026)
Publisher : Universitas Islam Negeri (UIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v6i1.24341

Abstract

This investigation seeks to examine the determinants shaping community choices to allocate funds in gold via Islamic financial institutions, utilizing an augmented version of the Theory of Planned Behavior (TPB). Key constructs under scrutiny encompass attitudes toward investment, normative pressures from peers, self-efficacy in behavioral control, financial literacy regarding investments, and perceptions of risk associated with gold assets. Adopting a quantitative methodology, the study relied on survey-based data collection. The target population comprised inhabitants of Medan Baru Subdistrict in Medan Municipality, numbering 36,066 individuals. Sample selection followed the Slovin equation at a 10% error tolerance, yielding 100 participants. Data were gathered primarily via structured questionnaires employing a five-point Likert scale, with subsequent analysis conducted through multiple linear regression in SPSS version 26. Findings reveal that, in isolation, attitudes toward investment and subjective norms exert a statistically significant positive impact on decisions to invest in gold. Conversely, perceived behavioral control, investment acumen, and risk appraisals exhibit no material influence. Collectively, these predictors demonstrate a robust effect on investment intentions (p < 0.001), accounting for 21.2% of the variance (R² = 0.212). These outcomes underscore the preeminence of cognitive orientations and social influences in driving public engagement with gold investments.

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