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Fitra Rizal
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rizal@iainponorogo.ac.id
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+6281230038302
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etihad@iainponorogo.ac.id
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Fakultas Ekonomi dan Bisnis Islam IAIN Ponorogo Kampus II Jenangan Ponorogo Jawa Timur Indonesia 63492 Telp. (0352) 3576565 Fax. (0352) 3591451 E-mail: etihad@iainponorogo.ac.id
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Etihad: Journal of Islamic Banking and Finance
Published by Institut Agama Islam Negeri Ponorogo
ISSN : 2807730X     EISSN : 28076915     DOI : https://doi.org/10.21154/etihad
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Social Sciences
Etihad: Journal of Islamic Banking and Finance accepts original manuscripts in Islamic banking and finance (covering bank and non-bank financial institutions), manuscripts in the form of research reports, case reports, theory application, critical studies and literature reviews.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 14 Documents
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Search results for , issue "Vol. 4 No. 1 (2024)" : 14 Documents clear
Performance Analysis of Islamic Banks Using Error Correction Model Addury, Multazam Mansyur; GH, Nur Hishaly; Izzaturrahman, Muh. Dzulfikar; Pangestu, Dian Resky
Etihad: Journal of Islamic Banking and Finance Vol. 4 No. 1 (2024)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v4i1.9336

Abstract

Introduction: The analysis of Islamic banking performance is a frequent subject of discussion in various literature. One factor that makes Islamic banks an exciting object of research is their role as Sharia-based intermediary institutions and their contribution to the effectiveness of monetary policy. This study aims to analyze the impact of CAR, NPF, FDR, and BOPO on the performance of Islamic banks measured by ROA and NOM. Research Methods: This quantitative research uses secondary data from Islamic Banking Statistics covering the period from January 2015 to December 2023. The data analysis technique employed is the Error Correction Model (ECM). Results: The results indicate that out of the four variables examined, only BOPO has a significant impact on the performance of Islamic banks. Conclusion: This finding suggests that efficiency in managing operational costs is a crucial factor in enhancing the financial performance of Islamic banks. The lower the BOPO, indicating higher cost efficiency, the better the performance of Islamic banks in terms of profitability as measured by ROA and NOM.
Effectiveness of Financing in Supporting MSME Development at PT Pegadaian UPS Kwanyar Firdaus, Rifqi; Makhtum, Ahmad
Etihad: Journal of Islamic Banking and Finance Vol. 4 No. 1 (2024)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v4i1.9400

Abstract

Introduction: This research aims to analyze the effectiveness of financing in supporting MSME development at PT Pegadaian UPS Kwanyar. Research Methods: This research uses a descriptive case study approach to describe the efficiency and challenges of KUR Syariah at PT Pegadaian UPS Kwanyar. Data was collected through direct observation and interviews with the company and the MSME players. The data was then analyzed qualitatively using descriptive analysis. Results: The results reveal that the KUR Syariah program at PT Pegadaian UPS Kwanyar effectively supports MSME capital by implementing strict procedures such as timeliness, accuracy of amount, accuracy of target, and accuracy of credit. MSMEs that use KUR Syariah report increased income and productivity, although they still face challenges such as product limitations, low user interest, a complicated application process, and a lack of direct promotion. Conclusion: Improvements in the application process and promotion are needed to increase the utilization of KUR Syariah by MSMEs in Bangkalan City.
Evaluating the Effect of Mudharabah and Murabahah Financing on Return on Assets Mediated by Non-Performing Financing at BMT Hasanah Ponorogo Febriana, Indri; Ulya, Husna Ni’matul
Etihad: Journal of Islamic Banking and Finance Vol. 4 No. 1 (2024)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v4i1.9458

Abstract

Introduction: This study explores how mudharabah and murabahah financing affect Return on Asset (ROA) and the role of Non-Performing Financing (NPF) as an intervening variable at BMT Hasanah Ponorogo. Research Methods: This study employs regression analysis with NPF as an intervening variable. The data analyzed are the quarterly financial reports of BMT Hasanah Ponorogo from 2019 to 2023, focusing on the relationships between mudharabah financing, murabahah financing, ROA, and NPF. Results: The analysis reveals that mudharabah and murabahah financing significantly impact ROA directly and through NPF as an intervening variable. An increase in financing can enhance ROA, with NPF mediating the relationship between financing and ROA. Conclusion: This study finds that mudharabah and murabahah financing affect ROA, with NPF as an intervening variable. Effective risk management in financing is crucial for improving ROA at BMT Hasanah Ponorogo.
The Impact of Environmental Management Accounting on Sustainable Business Outcomes: Quantitative Evidence from Multinational Corporations Rahmawati, Yunaita; Amri, Muhtadin
Etihad: Journal of Islamic Banking and Finance Vol. 4 No. 1 (2024)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v4i1.9646

Abstract

Introduction: This research examines the impact of Environmental Management Accounting (EMA) on sustainable business outcomes in multinational companies. There is a knowledge gap regarding the specific influence of EMA on various sustainability performance indicators. Research Methods: This study uses quantitative methods by analysing data from 50 multinational companies listed on the stock exchange during the period 2018-2023. Results: The results show that the implementation of EMA has a positive and significant impact on energy efficiency and carbon emission reduction, but has no significant impact on green product innovation. Companies that integrate EMA into their operations show a 15% increase in energy efficiency and a 10% decrease in carbon emissions compared to companies that do not implement EMA. There is no strong evidence that EMA significantly drives green product innovation. Conclusion: These findings suggest that EMA can be an effective tool for multinational companies to improve sustainability performance through more efficient resource management and reduced environmental impacts.

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