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Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah

isbank
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Published by Sekolah Tinggi Ekonomi dan Bisnis Syariah Indo Global Mandiri Palembang

ISSN : 24609595 EISSN : 26865149 DOI : https://doi.org/10.36908/isbank

Core Subject : Economy, Humanities, Science, Education, Social,

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah is an open access peer-reviewed online journal that provides a forum for sharing scientific studies on Islamic economics and banking. Editors welcome articles and research reports that address current issues such as: sharia economics, sharia business, sharia banking and sharia management.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 189 Documents

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Capital Structure of Islamic Banks In Indonesia A Pecking Order Theory Perspective Muliyani, Muliyani
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 10 No 2 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari 2
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v10i2.1424

This study aims to analyze the factors influencing the capital structure of Islamic banks in Indonesia. The research data was obtained from the financial reports of Sharia-based banks during the 2019-2023 period, which were uploaded on the official website www.idx.com. This study examines the effect of profitability (X1), sales growth (X2), and liquidity (X3) on capital structure using the panel data regression method. Based on the panel data estimation method, it was found that the Fixed Effects Model (FEM) is the most appropriate and shows that the three variables simultaneously influence capital structure decisions, with a significance value of 0.000 (less than 0.05). The implication is that corporate financial managers need to consider profitability, liquidity, and earnings growth before making financing-related policies. These three factors work simultaneously, ultimately determining how optimally banks and companies can benefit from each other—from efficient financing to controlled risk. A well-planned financing policy will ensure maximum benefits for all parties involved.

Corporate Governance towards Enterprise Risk Management Disclosure in Indonesia Sharia Banks Budiyah, Feriani
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 10 No 2 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari 2
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v10i2.1428

Risk management is a strategy that can be applied to evaluate risk. Risk management is influenced by entities and other management (Ratna et al., 2019). The Committee of Sponsoring Organizations of the Treadway Commission (COSO) defines Enterprise Risk Management as a process that can be influenced by company management that is implemented in every company strategy and is designed to provide sufficient assurance to achieve company goals. Disclosure of risk management involving corporate governance seen from various factors is very important to study. This is based on the experience of companies listed on the IDX. This research is a type of quantitative research with descriptive method. The research design is intended to explain the characteristics of risk management disclosure and assess corporate governance and risk management disclosure in financial sector companies. The object of research is Sharia banks listed on the Indonesia Stock Exchange for the period 2021-2023. The results showed that these variables did not fully affect the enterprise risk of Sharia banks. It can be added with other variables or additional samples to make the result more accurate.

Management Risk Investment (Case Study: Default on Mudharabah) Vanni, Kartika Marella
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 10 No 2 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari 2
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v10i2.1213

Investment is a term that is always related to finance and economics. As the times develop, investment is increasingly adjusting to people's interests. One of them is the development of sharia investment. In investing, it is certainly not always profitable, sometimes experiencing ups and downs to losses. This is the background for the birth of investment risk management, so that later every investment risk that will occur investors can be prepared to take further steps to prevent losses. Meanwhile, the deliberations of both parties contributed. The investment that is risky between the two is mudharabah. This is because if the investment suffers a loss, the bank will be fully responsible for everything. Coupled with other risks that can still occur such as default. The existence of this phenomenon, the author will discuss investment risk management in the case study of default in Mudharabah. Keywords : Investment Risk, Default, Mudharabah .

Prospects And Challenges Post the Conversion of Conventional Banks To Islamic: A Case Study of Islamic Rural Bank (BPRS) Rizky Barokah Angraini, Frahmi Laila; Mihajat, Muhammad Iman Sastra
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 10 No 2 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari 2
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v10i2.1413

Since the passage of Law No. 21 of 2008 on Islamic banking, the development of Islamic banks in Indonesia has grown significantly. Converting conventional banks to Islamic banks is one of the strategies supported to increase the accessibility of Islamic banking. Therefore, this study explores the opportunities and challenges faced by Islamic Rural Bank (BPRS) Rizky Barokah after its conversion. This study used a qualitative descriptive approach collecting data through observation, interviews, documentation and literature reviews. The results of the research show that BPRS Rizky Barokah’s conversion offers opportunities that support the bank’s developmet, such as an increased customer improved financial stability, enhanced reputation, greater operational efficiency and the creation of unique sharia-compliant products. However, challenges include low Islamic financial literacy, product innovation to meet customer demands, customer retention, limited expertise in Islamic finance that does not meet market expectations and ensuring sharia compliance in all operations. Despite these challenges, BPRS Rizky Barokah has implemented effective strategies to address them and optimize the benefits of conversion.

Exploration of Employee Knowledge about Financing Products: A Study at Bank Muamalat KC Parepare Arwin, Arwin; Ulandari, Dewianti; Muhammadun, Muzdalifah
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 10 No 2 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari 2
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v10i2.1429

Knowledge of financing products is a crucial factor in providing optimal service to customers, especially in Islamic banking which has special characteristics. Frontliners as the spearhead of service are expected to have adequate understanding of the financing products offered. This study aims to analyze financing products and the level of knowledge of Bank Muamalat KC Parepare employees regarding these products. The approach used is qualitative with a case study design and field research methods. Data were collected through observation, interviews, and documentation, then analyzed using N-Vivo 14 Pro software. The results of the study indicate that Bank Muamalat KC Parepare offers various sharia-based financing products, such as KPR Hijrah, Multiguna, Prohajj Plus, and Back To Back, with sharia contracts such as Murabahah, Musyarakah Mutanaqishah, and Wakalah bi Ujrah. Analysis of employee knowledge levels shows good results, especially in terms of products, contracts, financing, needs, and finance. However, there is still room for further development to improve employee understanding more comprehensively. This study is expected to be a reference for banks in improving employee competence to support excellent service to customers.

Demographic Influence On Financial Decisions In Indonesia's Chemical Industry Veronica, Meilin
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 11 No 1 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v11i1.1280

Decisions related to financing and investment are crucial for the sustainability and progress of businesses in the chemical goods industry. Various internal and external factors influence these decisions, one of which is the demographic category of corporate decision makers, such as gender, age, and education. The purpose of this study is to determine how the gender, age, and education level of CEOs impact financing and investment decisions in Indonesia's chemical goods industry. Quantitative methods and secondary data were used in this study, with the research sample selected using purposive sampling. The subjects of the study were 21 chemical industry companies listed on the Indonesia Stock Exchange. This study utilized a multiple linear regression model. The results of the study indicate that the age variable influences funding decisions but does not influence investment decisions, while the gender and education variables do not influence either funding or investment decisions.

The Strategic Role Of Zakat And Waqf In Sustainable Poverty Alleviation: A Literature Review From The Perspective Of Islamic Economics Zulkipli, Zulkipli; Basit, Abdul; Wajdi, Farid
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 11 No 1 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v11i1.1486

Poverty in Indonesia remains a structural challenge that requires alternative approaches beyond conventional policies. Zakat and waqf, as instruments of Islamic social finance, possess great potential but remain underutilized due to institutional fragmentation and lack of policy integration. This study aims to construct a strategic integration model of zakat and waqf for poverty alleviation based on maqashid shariah principles. Using a qualitative approach through systematic literature review and thematic analysis, this research develops the Zakat-Waqf Based Development Framework (ZWDF), which emphasizes the integration of spiritual, institutional, and policy dimensions. The main contribution of this study lies in unifying normative and practical aspects to mainstream zakat and waqf as pillars of inclusive development. It recommends strengthening regulatory coherence and cross-institutional synergy to enable zakat and waqf to function as sustainable social policy instruments.

Factors Affecting Gojek Drivers To Use Sharia Insurance In Surakarta Pratama, Andira Putri; Nurohman, Yulfan Arif
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 11 No 1 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v11i1.1515

This study examines the factors influencing Gojek drivers in Surakarta to use sharia life insurance. Despite adhering to Islamic principles and offering financial protection, participation among informal workers remains low. A quantitative descriptive method was employed, with data from 135 active drivers using purposive sampling. Variables analyzed include financial literacy, trust, income, premium rates, and service quality. SPSS was used for validity, reliability, classical assumption, and multiple regression tests. The results show that all five variables significantly influence decisions simultaneously. Partially, only financial literacy, premium rates, and service quality have a significant impact, while trust and income do not. The adjusted R² value of 0.560 indicates that the model explains 56% of decision variance. The study highlights the importance of financial literacy, affordable premiums, and quality service.

Job Satisfaction Among Millennial Civil Servants In Tasikmalaya City: The Mediating Role Of Work Motivation In The Influence Of Compensation, Workload, And Spiritual Intelligence Sialana, Ruswan Fladimer; Mulyana, Deden; Komaludin, Ade
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 11 No 1 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v11i1.1520

This study investigates the influence of compensation, workload, and spiritual intelligence on job satisfaction among millennial civil servants in the Tasikmalaya City Government, with work motivation as a mediating variable. Using Partial Least Square – Structural Equation Modeling (PLS-SEM), the findings reveal that compensation, workload, and spiritual intelligence significantly and positively affect both work motivation and job satisfaction. Furthermore, work motivation significantly and positively impacts job satisfaction. Crucially, work motivation is confirmed to mediate the relationship between compensation, workload, spiritual intelligence, and job satisfaction. These results underscore the importance of understanding factors influencing millennial civil servants' motivation to enhance human resource management and foster a more productive, innovative, and loyal workforce within government institutions..

The Influence of Financial Management Behavior On MSMES Sustainability of Tourist Attraction Services Eriyanti, Susi; Dai, Ratna Meisa; Fordian, Dian
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 11 No 1 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v11i1.1530

MSMEs play a crucial role in economic growth, particularly in Pangandaran Village as a tourism destination. The business sustainability of MSMEs in tourist attraction services faces challenges from market competition and changes, which are presumed to be influenced by financial management behavior. This study aims to examine and analyze the influence of financial management behavior on business sustainability of MSMEs in tourist attraction services in Pangandaran Village.The research employed a quantitative descriptive-verification approach, with a sample of 106 MSME operators selected through stratified random sampling. Data were analyzed using simple linear regression. The results demonstrate that financial management behavior has a positive and significant effect on business sustainability (R² = 0.686, p < 0.05). The findings reveal that although MSME operators possess good financial management behavior, improvements are still needed in cash flow management practices, particularly in financial record-keeping and separation of business financial accounts. Furthermore, developing competitive advantages such as providing service packages is essential to enhance business sustainability.

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Ahmad Tohir

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isbank@stebisigm.ac.id

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Jl. Jend. Sudirman KM.4 No.629, 20 Ilir D. IV, Kec. Ilir Tim. I, Kota Palembang, Sumatera Selatan 30129

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Sumatera selatan

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ahmad Tohir

Contact Email isbank@stebisigm.ac.id

Phone +6281315545733

Journal Mail Official isbank@stebisigm.ac.id

Editorial Address Jl. Jend. Sudirman KM.4 No.629, 20 Ilir D. IV, Kec. Ilir Tim. I, Kota Palembang, Sumatera Selatan 30129

Location Kota palembang, Sumatera selatan INDONESIA

Abstract

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Abstract

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Abstract

Contact Name
Ahmad Tohir

Contact Email
isbank@stebisigm.ac.id

Phone
+6281315545733

Journal Mail Official
isbank@stebisigm.ac.id

Editorial Address
Jl. Jend. Sudirman KM.4 No.629, 20 Ilir D. IV, Kec. Ilir Tim. I, Kota Palembang, Sumatera Selatan 30129

Location
Kota palembang,

Sumatera selatan

INDONESIA