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Fitra Rizal
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rizal@iainponorogo.ac.id
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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 104 Documents
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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 : Institut Agama Islam Negeri 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 : Institut Agama Islam Negeri 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 : Institut Agama Islam Negeri 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.
Contribution of Sharia Banks to the Indonesian Economy Rizal, Fitra
Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 2 (2023)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v3i2.9597

Abstract

Introduction: Banks, as financial intermediaries, have a strategic role in driving the economy. This research analyzes the influence of third-party funds and working capital financing of Sharia commercial banks on the Indonesian economy. Research Methods: The research method is quantitative by conducting multiple linear regression tests. The data type used is secondary data from 2015 to 2022, with a sample size of 13 Islamic commercial banks in Indonesia. This data was obtained from BI and OJK reports. Results: The research results show that; There is a significant influence between the Third Party Funds variable on Gross Domestic Product. There is a significant influence between the Working Capital Financing variable on the Gross Domestic Product. And together the variables Third Party Funds and Working Capital Financing have a significant influence on Gross Domestic Product. With a coefficient of determination value of 91.8 percent. Conclusion: This shows that Islamic banks have a real contribution to economic growth in Indonesia. So management and the government must improve bank performance so that the circulation of funds in banks runs smoothly, people's production activities increase, the use of labor is maximized, and ultimately the Indonesian economy improves.
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 : Institut Agama Islam Negeri 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.
Analysis of Customer on Boarding Implementation in Supporting Green Banking at BMI KCP Ponorogo Nugroho, Dika Yulianto Bagus; Anhar, Fibrianis Puspita
Etihad: Journal of Islamic Banking and Finance Vol. 4 No. 2 (2024)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v4i2.9324

Abstract

Introduction: Banks are responding to environmental concerns by adopting green banking practices. Financial institutions such as Sharia banking can contribute to sustainable development that meets current and future needs. Furthermore, the banking industry can play a role in balancing the economy and the environment. The customer onboarding service facilitates quick and precise transactions. Research Methods: This research analyzes the implementation of the customer onboarding service at Bank Muamalat Indonesia Ponorogo Head Office (BMI KCP Ponorogo) in support of green banking. This research is descriptive qualitative research. The primary data source used includes interviews, documentation, and observation. Results: The research findings indicate that customer onboarding at BMI KCP Ponorogo supports green banking through online transactions. BMI KCP Ponorogo implements customer onboarding as its commitment to conducting healthy operational activities in line with the principles of green banking and the requirements of Bank Indonesia. Conclusion: Customers benefit from customer onboarding as it makes the transaction process more effective and efficient, providing flexible access while supporting the green economy for sustainable development.
Contribution of Sharia Banks to the Indonesian Economy Rizal, Fitra
Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 2 (2023)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v3i2.9597

Abstract

Introduction: Banks, as financial intermediaries, have a strategic role in driving the economy. This research analyzes the influence of third-party funds and working capital financing of Sharia commercial banks on the Indonesian economy. Research Methods: The research method is quantitative by conducting multiple linear regression tests. The data type used is secondary data from 2015 to 2022, with a sample size of 13 Islamic commercial banks in Indonesia. This data was obtained from BI and OJK reports. Results: The research results show that; There is a significant influence between the Third Party Funds variable on Gross Domestic Product. There is a significant influence between the Working Capital Financing variable on the Gross Domestic Product. And together the variables Third Party Funds and Working Capital Financing have a significant influence on Gross Domestic Product. With a coefficient of determination value of 91.8 percent. Conclusion: This shows that Islamic banks have a real contribution to economic growth in Indonesia. So management and the government must improve bank performance so that the circulation of funds in banks runs smoothly, people's production activities increase, the use of labor is maximized, and ultimately the Indonesian economy improves.
Factors Affecting the Implementation of SAK EMKM in MSMEs Registered in PLUT Sleman Regency Wijayanti, Wahyu; Wulandari , Ika
Etihad: Journal of Islamic Banking and Finance Vol. 4 No. 2 (2024)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v4i2.9963

Abstract

Introduction: Sleman Regency is home to many established and expanding MSMEs. However, many of them do not follow SAK EMKM while preparing financial accounts, and many are simply unaware of SAK EMKM. This study aims to ascertain how PLUT Sleman Regency members prepare financial statements based on SAK EMKM in relation to business size, education level, information availability, and socialization. Research Methods: This study is a quantitative research with a sample determination method using the slovin formula and analyzed using multiple linear regression analysis. Results: The study's findings demonstrate that the preparation of financial statements using SAK EMKM is unaffected by the company's size. The creation of financial statements by SAK EMKM is affected by educational background, information availability, and socialization. Conclusion: The findings of this study have significance for relevant organizations like the Cooperative and SME Office, which must create a training curriculum to enhance MSME actors' knowledge and proficiency in creating financial reports using SAK EMKM. Additionally, MSME actors can receive training in financial statement preparation in compliance with SAK EMKM and enhance their accounting knowledge.
User Preferences of Islamic Banking Services in Islamic Boarding Schools: A Case Study of Students and Teachers at Darul Huda Ponorogo Rosada, Nova Arina; Purbasari , Verbena Ayuningsih
Etihad: Journal of Islamic Banking and Finance Vol. 4 No. 2 (2024)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v4i2.9967

Abstract

Introduction: Indonesia which is predominantly Muslim, and all activities should be based on Islamic law, as well as economic activities carried out on the basis and principles of Islam. Thus, the emergence of financial institutions that are based on Islamic principles or Islamic banking. However, there is a lack of understanding regarding how Islamic banks are oriented to Islamic principles, so they still use conventional banks. Research Methods: This research is included in qualitative research, where the research procedure produces descriptive data in the form of written or spoken words from respondents. With an approach using field research. Data collection techniques started from interviews conducted directly by students, students, and teachers at the Darul Huda Mayak Ponorogo Islamic Boarding School. Results: Based on the research results, it can be concluded that the preferences of students, students, and teachers who use Islamic banking services are transmissibility and continuity; the more, the better. The preferences of students, students, and teachers who do not use Islamic banking services: the principle of completeness, transmissibility, and the better. The factors influencing the preferences of students, students, and teachers who use Islamic banking services are cultural, social, personal, and psychological. Culture and society influence the preferences of students, students and teachers who do not use Islamic banking services. Conclusion: For the bank, it is hoped that they can increase promotions and socialization to the community and fellow students so that they understand the actual Islamic bank, add offices and ATM services at several points not only in urban areas or in villages, thus increasing interest in using Islamic banks.
The Effect of Government Quality on Foreign Investment: Empirical Study on ASEAN Developing Countries Drajat, Estu Unggul
Etihad: Journal of Islamic Banking and Finance Vol. 4 No. 2 (2024)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v4i2.10055

Abstract

Introduction: Many ASEAN nations face governance challenges and high corruption, especially Cambodia, Myanmar, and Laos, categorizing most as developing countries. Foreign capital inflows are essential for economic growth, requiring governments to create favorable investment climates. While good governance can attract foreign direct investment (FDI), this relationship is inconsistent. This study aims to determine how government quality affects foreign investment (Foreign Direct Investment). Research Methods: In this study, secondary data is used using quantitative methods. Developing countries in ASEAN are used as samples in this study. Results: This study provides results that political stability and legal regulations have a significant positive impact on Foreign Direct Investment, while corruption control, government effectiveness, and voting rights and accountability hurt FDI. Conclusion: The study has three fundamental implications: it enhances understanding of government quality's impact on foreign investment in developing ASEAN countries, serves as a reference for further research, and offers insights for policymakers to improve regulations and investment climates.

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