Mutanaqishah: Journal of Islamic Banking
Mutanaqishah: Journal Of Islamic Banking published in online, published by Department of Islamic Banking, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo. Mutanaqishah contains the results of field research and library research or the results of thoughts about banking and Islamic banking. Mutanaqishah functions as a place for academics, scientists, researchers, practitioners and industry to share views on banking and Islamic banking as outlined in scientific papers. This Journal Published every June and December. The main focus of the Mutanaqishah: Journal Of Islamic Banking is Islamic Banking, Banking, Non-Bank Financial Institutions, Islamic Bank Information Systems, Islamic Bank Accounting, Islamic Bank Audit, Islamic Bank Management, Islamic Banking Risk Management, Marketing Management of Islamic Banking, Islamic Bank Law Design, Islamic Bank Liquidity Management, Financial Statement Analysis Islamic Banking, Islamic Banking Ethics.
Articles
12 Documents
<![CDATA[COMPARING THE RETURN ON MUDHARABAH DEPOSIT AND THE RETURN ON EQUITY: ASSESSING THE FAIRNESS IN INDONESIAN ISLAMIC BANKING INDUSTRY ]]>
<![CDATA[Nurul Fadhilah]]>;
<![CDATA[Achmad Tohirin]]>
<![CDATA[ Mutanaqishah : Journal of Islamic Banking Vol. 1 No. 1 (2021): June 2021 ]]>
Publisher : <![CDATA[Department of Islamic Banking, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo ]]>
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DOI: 10.54045/mutanaqishah.v1i1.289
<![CDATA[Abstract This paper compared the return on mudharabah deposit (ROMD) and the return on equity (ROE) in Indonesian Islamic banks to unveil the differences and factors that affect them. The purpose of this paper is to evaluate the profit and loss sharing mechanism in Islamic banking through the return on mudharabah deposit and on equity. The quarterly financial report from 10 Islamic banks within the period of 2011 to 2016 are processed using independent t-test to compare means and panel regression method to disclose the variables affecting the behavior of ROMD and ROE. The results show that the ROMD and ROE are statistically different, with ROMD tend to be lesser than ROE. It also found that ROA, total equity/total asset, total total deposit/total asset, total financing/total asset, bank size and total of mudharabah deposit accounts are affect the variability of ROMD, and the same variables,exclude the mudharabah deposit account, affect the ROE. Following this result, Islamic banks in Indonesia need to evaluate the governance to treat the mudharabah contract as a mode of equity participation in nature, as like as the contract with the shareholders, in order to comply with Islamic economic framework through the presence of the fairness in banking business.]]>
<![CDATA[GOOD CORPORATE GOVERNANCE AS A CORPORATE STARTEGY DURING THE COVID-19 PANDEMIC IN ISLAMIC FINANCIAL INSTITUTIONS ]]>
<![CDATA[Happy Sista Devy]]>;
<![CDATA[Husni Awali]]>;
<![CDATA[Rita Hadiyati]]>;
<![CDATA[Aurell Achza Rayne Effendi]]>
<![CDATA[ Mutanaqishah : Journal of Islamic Banking Vol. 1 No. 1 (2021): June 2021 ]]>
Publisher : <![CDATA[Department of Islamic Banking, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo ]]>
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DOI: 10.54045/mutanaqishah.v1i1.295
<![CDATA[The purpose of the research is to see the implementation of Good Corporate Governance as a corporate strategy during the COVID-19 pandemic. The type of research conducted is field research with qualitative methods. Data collection techniques used interviews and observations, with data reduction analysis and data triangulation. The results showed that PNM Mekaar sharia Brebes district and BMT Bina Ummat Sejahtera Bumiayu Brebes district applies the principles of Good Corporate Governance (GCG) well in the form of the principles of Transparency, Accountability, Responsibility, Independence, and Fairness. Where the implementation of Good Corporate Governance (GCG) as a company strategy during the Covid-19 pandemic has a positive impact on the company by increasing customers and members who need financing]]>
<![CDATA[PROFITABILITY OF ISLAMIC MICROFINANCE IN INDONESIA: DOES THE TYPE OF FINANCING MATTER? ]]>
<![CDATA[Chitra Yuliashri Katili]]>;
<![CDATA[Rifadli D. Kadir]]>
<![CDATA[ Mutanaqishah : Journal of Islamic Banking Vol. 1 No. 1 (2021): June 2021 ]]>
Publisher : <![CDATA[Department of Islamic Banking, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo ]]>
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DOI: 10.54045/mutanaqishah.v1i1.306
<![CDATA[This study aims to examine the effect of Inflation Variables, CAR, NPF, Murabahah Financing, Mudharabah Financing, and Musyarakah Financing on the Profitability of Sharia BPRs in Indonesia. This study uses time series data from 2016-2020. The data is processed using the Error Correction Model (ECM). This study concludes that Murabahah Financing Variables have a significant influence and other variables, namely Inflation, CAR, NPF, Mudharabah Financing and Musyarakah Financing have no effect on the Profitability of Sharia BPRs in Indonesia. Thus, the type of financing affects the profitability of Sharia BPR in Indonesia]]>
<![CDATA[DETERMINANT INFLATION ON MURABAHAH FINANCING IN SHARIA BANKS IN INDONESIA 2015-2019 ]]>
<![CDATA[Erick S Yahya]]>;
<![CDATA[Supandi Rahman]]>
<![CDATA[ Mutanaqishah : Journal of Islamic Banking Vol. 1 No. 1 (2021): June 2021 ]]>
Publisher : <![CDATA[Department of Islamic Banking, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo ]]>
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DOI: 10.54045/mutanaqishah.v1i1.308
<![CDATA[This study aims to know the effect of inflation on Murabahah (sale-purchase agrrement between the bank and the customer with known profit) financing in Sharia banks in Indonesia. The data in this study are secondary data from the official website of each Sharia bank and then analyzed by using simple regression analysis. The finding shows that the inflation rate has a positive and significant effect on Murabahah financing in Sharia banks in Indonesia. The positive coefficient indicates that an increase in inflation will make people greatly desire to apply for Murabahah financing because they are worried about a greater increase in inflation in the following year. This aldo occurs because the increase in inflation makes people save a lot in Sharia banks, so that banks must optimally use these funds in the form of financing operations of what is called Murabaha financing. The coefficient of determination is 0.9871, meaning that 98.71% of Murabahah financing in Sharia banks in Indonesia is explained by the inflation rate. Meanwhile, 1.29% is the variability of other variables on Murabahah financing, such as banking profit variables, CAR ratios, NPF ratios, and third party funds.]]>
<![CDATA[ANALYSIS OF STOCK INTRINSIC VALUE USING RELATIVE VALUATION ON AGRICULTURE SECTOR LISTED IN JII70 PERIOD 2016-2019 ]]>
<![CDATA[Dukalang, Hendra]]>
<![CDATA[ Mutanaqishah : Journal of Islamic Banking Vol. 1 No. 1 (2021): June 2021 ]]>
Publisher : <![CDATA[Department of Islamic Banking, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo ]]>
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DOI: 10.54045/mutanaqishah.v1i1.320
<![CDATA[This study aims to determine the intrinsic value or fair value of shares and the position of share value in Agriculture sub-sector companies, whether Overvalued (expensive), undervalued (cheap), or fair-valued (fair) using the relative valuation method approach for the 2016 – 2019 observation period in Agriculture sub-sector companies. The population in this study were 70 samples of companies from various sub-sectors. Determination of the sample is with the technique of purose sampling. So that the sample obtained is three companies in the field of agriculture with the provision that they have the most liquid index. Calculation data is processed using Ms. Excel 2010. The calculation results using the Relative Valuation Method are that AALI and LSIP companies are recommended for sale because they are in an Overvalued position, while SIMP company shares are recommended to be purchased because they are in an undervalued position]]>
<![CDATA[PERAN BANK SYARIAH TERHADAP KESADARAN MASYARAKAT AKAN PENTINGNYA LITERASI KEUANGAN SYARIAH DAN LARANGAN RIBA ]]>
<![CDATA[Nur Aulia, Risa]]>;
<![CDATA[Muhammad Iqbal Fasa]]>;
<![CDATA[Suharto]]>
<![CDATA[ Mutanaqishah : Journal of Islamic Banking Vol. 1 No. 2 (2021): December 2021 ]]>
Publisher : <![CDATA[Department of Islamic Banking, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo ]]>
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DOI: 10.54045/mutanaqishah.v1i2.357
<![CDATA[Industri keuangan saat ini berkembang cukup pesat. Salah satu dari sector industri yang dominan adalah industri perbankan syariah.Penilaian kinerja perbankan syariah selama ini hanya berfokus pada aspek keuangan. Namun ada satu hal yang paling penting dari bank syariah yang sering terlewatkan, yaitu kesesuaian dengan Kepatuhan Syariah. Meskipun demikian, seiring dengan perkembangan jaman transaksi ribawi di dunia perbankan sekarang ini semakin sulit dihindari, tidak terkecuali pada lembaga keuangan yang berlabelkan syariah. Salah satu penyebab rendahnya pengembangan kuantitatif industry keuangan syariah adalah minimnya kesadaran masyarakat tentang literasi keuangan khususnya literasi keuangan syariah. Dalam penelitian ini menggunakan metode penelitian deskriptif kualitatif. Dalam penelitian kualitatif, karakteristik utama berasal dari latar belakang alami/ kenyataan di masyarakat. Oleh karena itu perlu adanya literasi terhadap masyarakat Indonesia agar mereka dapat menilai dan memilih transaksi keuangan syariah dengan baik dan tepat. Karena literasi keuangan telah diakui secara luas sebagai keterampilan penting bagi individu yang menghadapi semakin kompleks skenario keuangan.]]>
<![CDATA[APAKAH GOOD CORPORATE GOVERNANCE MAMPU MEMPERKUAT KINERJA BANK UMUM SYARIAH DI INDONESIA ]]>
<![CDATA[Kurniawati, Sri Lestari]]>;
<![CDATA[Sari, Linda Purnama]]>;
<![CDATA[Nasution, Zubaidah]]>
<![CDATA[ Mutanaqishah : Journal of Islamic Banking Vol. 1 No. 2 (2021): December 2021 ]]>
Publisher : <![CDATA[Department of Islamic Banking, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo ]]>
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DOI: 10.54045/mutanaqishah.v1i2.360
<![CDATA[Tujuan dari penelitain ini adalah menganalisa pembiayaan bermasalah dan likuiditas terhadap profitabilitas Bank Umum Syariah di Indonesia dengan good corporate governance sebagai variabel moderasi. Penelitian ini menggunakan variabel Profitabilitas (ROA) sebagai variabel dependen, pembiayaan bermasalah (NPF) dan likuiditas (FDR), sebagai variabel independen dan Good Corporate Governance (Komisaris Independen) sebagai variabel moderasi. Metode pengambilan sampel menggunakan purposive sampling sehingga diperoleh 12 BUS dengan periode penelitian tahun 2010-2019. Teknik analisa yang digunakan adalah analisa statistik data panel dengan eviews 8.0. Hasil penelitian menyatakan bahwa NPF mempunyai pengaruh negative signifikan terhadap profitabilitas, FDR mempunyai pengaruh positif signifikan terhadap profitabilitas. GCG sebagai variabel moderasi memperkuat pengaruh NPF terhadap profitabilitas, sedangkan GCG bukan sebagai variabel moderasi dari pengaruh FDR terhadap profitabilitas.. Kesimpulannya bahwa GCG mampu memoderasi pengaruh NPF terhadap profitabiltas.]]>
<![CDATA[FAKTOR – FAKTOR YANG MEMENGARUHI KUALITAS PELAYANAN TERHADAP NASABAH PADA MASA PANDEMI DI BANK SYARIAH ]]>
<![CDATA[Syam Fitri Nur Cahyani]]>;
<![CDATA[Muhammad Iqbal Fasa]]>;
<![CDATA[Suharto]]>
<![CDATA[ Mutanaqishah : Journal of Islamic Banking Vol. 1 No. 2 (2021): December 2021 ]]>
Publisher : <![CDATA[Department of Islamic Banking, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo ]]>
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DOI: 10.54045/mutanaqishah.v1i2.445
<![CDATA[Islamic banks are banks that run their business by upholding the principles of Islamic law as regulated in the fatwa of the Indonesian Ulema Council (MUI). The principles include justice and balance, benefit, and do not contain elements of usury or objects that are prohibited by Islam. Service quality is an effort to fulfill customer needs and desires and the accuracy of delivery to balance customer expectations. Along with rampant competition, banks are required to maintain the quality of their services, especially in the midst of the covid 19 pandemic. This is done solely to increase customer loyalty. This type of research uses qualitative research. This study generally aims to determine the factors that influence the quality of service to customers during the pandemic at Islamic banks. There are two issues studied in this journal, namely (1) How is the quality of service to customers during the pandemic at Islamic banks. (2) what are the factors that influence the quality of service to customers in Islamic banks.]]>
<![CDATA[KONSEP MUDHARABAH DAN MUSYARAKAH DALAM PERBANKAN SYARIAH MENURUT ABDULLAH SAEED ]]>
<![CDATA[Segara, Edo]]>
<![CDATA[ Mutanaqishah : Journal of Islamic Banking Vol. 1 No. 2 (2021): December 2021 ]]>
Publisher : <![CDATA[Department of Islamic Banking, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo ]]>
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DOI: 10.54045/mutanaqishah.v1i2.500
<![CDATA[This article discusses the concept of profit sharing which is an issue in the debate of Islamic Banking in Indonesia. Researchers try to review how the concept of profit sharing is elaborated with Abdullah Saeed's thoughts. Abdullah Saeed is an Australian scholar and scholar studying Islamic studies. He is currently the Omani Professor of Arabic and Islamic Studies at the University of Melbourne. He is known for his progressive views on religious freedom in Islam.]]>
<![CDATA[PENILAIAN KINERJA BANK SYARIAH MENGGUNAKAN PENDEKATAN MAQASHID SYARIAH INDEKS PERIODE TAHUN 2018-2020 ]]>
<![CDATA[Darwis, Nur Faizah]]>;
<![CDATA[Riana Alvita R]]>
<![CDATA[ Mutanaqishah : Journal of Islamic Banking Vol. 1 No. 2 (2021): December 2021 ]]>
Publisher : <![CDATA[Department of Islamic Banking, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo ]]>
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DOI: 10.54045/mutanaqishah.v1i2.502
<![CDATA[The aim of the study is to determine the performance of Islamic Bankand how to compare the performance of Islamic Bankin Indonesia in 2018-2020 as measured by the maqashid sharia index. This research includes descriptive quantitative research, with the research object of four Islamic banks, namely Bank Negara Indonesia Syariah, Bank Rakyat Indonesia Syariah, Bank Syariah Mandiri, and Bank Muamalat Indonesia. The data used are the 2018-2020 annual financial reports obtained from the official websites of each bank. The method used is the Maqashid Syariah Index (MSI) and the data analysis technique uses SAW (Simple Attribute Decision Making). The results of the study are (1) the performance of Islamic Bankfor three years has fluctuated. However, (2) each Islamic Bank has its own advantages from each objective of the Maqashid Syariah Index, as well as, there are Bankthat are incomplete in providing the information needed to conduct a performance assessment.]]>
