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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 209 Documents

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NPF as a Moderator of Internal and External Factors on Total Assets: Evidence from Islamic Commercial Banks in Indonesia 2011-2024 Defrangga Piyu Pramudita; Khusnudin Khusnudin
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol. 11 No. 2 (2026): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari
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.v11i2.1612

This study examines the role of Non-Performing Financing (NPF) as a risk-based moderating mechanism in shaping the relationship between internal bank conditions, external macroeconomic factors, and total asset in Indonesian Islamic commercial banks. Drawing on financial intermediation and risk management theory, the study argues that the effectiveness of liquidity, capitalization, and macroeconomic stability in driving asset expansion depends critically on credit risk conditions. Using monthly time-series data from 2011 to 2024 and a causal quantitative framework, the analysis evaluates how key internal factors (Financing to Deposit Ratio and Capital Adequacy Ratio) and an external factor (exchange rate) influence total assets under varying levels of NPF. The results show that while internal and external factors positively contribute to asset growth, NPF significantly weakens the impact of liquidity, capital adequacy, and exchange rate movements on total assets, indicating that rising credit risk constrains the transmission of financial and macroeconomic strengths into balance sheet expansion. Conversely, the moderating role of NPF is not evident in profit-sharing financing. These findings provide novel empirical evidence that credit risk does not merely affect bank performance directly but systematically alters the effectiveness of core total asset drivers in Islamic banking. From a policy perspective, the results underscore that asset growth strategies in Islamic banks must be accompanied by strengthened risk governance and financing quality controls to ensure sustainable expansion, particularly during periods of macroeconomic volatility.

Ethical Utilization of Mobile Banking In Enhancing Digital Economic Literacy: An Islamic Banking Perspective Choiriyah Choiriyah; Dwi Noviani; Saprida Saprida
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol. 11 No. 2 (2026): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari
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.v11i2.1658

This study examines the utilization of Islamic mobile banking applications as a medium for enhancing digital economic literacy within an Islamic ethical framework. Using a descriptive quantitative approach, questionnaires were distributed to 100 active users of Islamic mobile banking applications in Indonesia. Data were analyzed using descriptive statistics, Pearson correlation, and simple linear regression to assess the relationship between educational features, perceived Islamic banking ethics, and users’ digital economic literacy. The findings indicate that educational features and the perceived integration of Islamic ethical values—such as justice, transparency, and the avoidance of riba—are significantly associated with higher levels of digital economic literacy. However, only a limited proportion of users actively access Sharia-based educational content within the applications. This suggests that while Islamic mobile banking has strong potential as an ethical learning platform, its effectiveness depends on the clarity, accessibility, and interactivity of Sharia-oriented educational features.

The Impact of Financing Quality, Liquidity And Operational Efficiency On BPRS Profitability In NTB Rio Rio; Muh Jazuli Asyrorroji; Sakinah Mardiyatillah
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol. 11 No. 2 (2026): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari
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.v11i2.1733

This study examines the challenges faced by Islamic banking in Indonesia, particularly Sharia People's Financing Banks (BPRS), in maintaining profitability amidst rising financing risks and operational cost pressures. The research aims to analyze the impact of Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Operating Expenses to Operating Income Ratio (BOPO) on profitability, measured by Return on Assets (ROA), at three BPRS in West Nusa Tenggara from Q1 2020 to Q3 2025. A panel data regression approach with a Fixed Effect model and bootstrap standard error estimation was employed. The results show that NPF and BOPO have a significant negative effect on ROA, while FDR has an insignificant impact. The study contributes new insights into the relationship between financing quality, operational efficiency, and profitability, offering practical recommendations for risk management and cost efficiency in Islamic microfinance institutions.

Philisophy And Implementation of Ijarah Contracts In Islamic Banking Practices In Indonesia Havis Aravik; Aris Munandar; Hetti Nubila
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol. 11 No. 2 (2026): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari
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.v11i2.1734

The ijarah contract is one of the main instruments in the Islamic banking system, functioning as a financing mechanism based on the utilization of assets or services without involving elements of usury (riba). This contract has a strong normative basis in Islamic jurisprudence (fiqh muamalah) and plays a crucial role in supporting the financial performance and operational stability of Islamic banks. However, the implementation of the ijarah contract in Indonesia still faces various challenges, including differences in interpretation between classical fiqh concepts and modern banking operational practices, variations in implementation among Islamic financial institutions, and limited customer understanding of the contract's substance. Furthermore, most previous studies tend to emphasize quantitative and financial aspects, thus underexploring the philosophical dimensions, ethical values, and substantive objectives of sharia inherent in the ijarah contract. This study aims to analyze the philosophy, social function, and implementation of the ijarah contract in Islamic banking practices in Indonesia, emphasizing the alignment between normative concepts and operational realities. The method used is qualitative research with a descriptive-analytical approach through literature review, documentation, limited observation, and in-depth interviews. The research results show that the ijarah contract is regulatory and complies with the DSN-MUI fatwa and OJK regulations and provides significant economic and social contributions. However, gaps remain in philosophical understanding and consistent implementation, particularly in the practice of ijarah muntahiyah bit tamlik (IMBT). Therefore, strengthening the values of maqasid sharia and harmonizing practices are necessary.

Sustainability Integration Halal Supply Chain of The Food Industry: A Case Study of UD. Wnd Food Jember Hikmatul Hasanah; Devi Hardianti Rukmana
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol. 11 No. 2 (2026): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari
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.v11i2.1738

The halal food and beverage industry in Indonesia has shown significant growth, driven by increasing consumer awareness of halal, healthy, and environmentally friendly products. This situation demands that the halal industry not only prioritize Sharia compliance but also integrate sustainability principles, encompassing environmental, social, and economic aspects, into its supply chain. This research focuses on analyzing the integration of the halal tenets with ecological ethics, logistics efficiency strategies, the application of the zero-waste supply chain concept, and identifying barriers and opportunities in implementing a sustainable halal supply chain in the food industry. The aim is to examine in depth the integration of sustainability in the halal supply chain as an effort to support business sustainability and industrial competitiveness. Through a qualitative approach with an exploratory case study type, with data collection techniques through observation, interviews, and documentation, resulting in findings that UD. WND Food Jember has integrated halal principles with environmental ethics consistently through the use of halal-certified raw materials, hygienic production processes, environmentally friendly waste management, partnership strategies to improve logistics efficiency, and the application of the zero-waste supply chain concept through efforts to minimize waste and limited utilization of production waste. The integration of sustainability in the halal supply chain that has been carried out by WND Food Jember has become an ideal model for the development of a sustainable halal food industry for the food industry in general.

The Effect of Company Growth, Asset Structure, Non-Performing Loans, Bank Profitability And Cash Ratio On Debt To Equity Ratio At PT. BPR Bank Nusamba Pecangaan Fauzuna Naufal Wijanarko
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol. 11 No. 2 (2026): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari
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.v11i2.1742

The purpose of this study is to analyze company growth, asset structure, non-performing loans, bank profitability, and cash to debt to equity ratio at PT. BPR Bank Nusamba Pecangaan. Bank debt management is a major responsibility in banking. Failure in debt management can lead to decreased profitability, the impact of high operational costs, and liquidity risk. The method used is a descriptive associative research method with a quantitative approach. The population used is PT. BPR Nusamba Pecangaan with a quarterly period of 2020 to 2023. Data collection techniques use secondary data through documentation and literature studies with the Purposive Sampling method. The results of this study indicate that company growth, asset structure, non-performing loans, bank profitability, and cash ratio have a significant influence simultaneously on DER. Partially, company growth has a positive relationship and a significant influence on DER. On the other hand, asset structure and bank profitability have a positive but insignificant relationship to DER. Meanwhile, non-performing loans and cash ratio have a negative and insignificant relationship to DER at PT BPR Nusamba Pecangaan.

Financial Distress Prediction In Bank Muamalat Indonesia: Before And After Analysis of The Controlling Shareholder (PSP) Change Septina Cicik Rohmawati; Rais Sani Muharrami
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol. 11 No. 2 (2026): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari
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.v11i2.1751

A study aims to analyze and compare financial distress conditions, namely a decline in financial performance before bankruptcy, at Bank Muamalat Indonesia before and after the change of Controlling Shareholder (PSP) by BPKH. The analysis was conducted using the Zmijewski and Grover methods to identify differences in financial distress indicators between periods and compare the sensitivity of the two methods. This study uses a quantitative approach, drawing on secondary data from Bank Muamalat Indonesia's quarterly financial reports covering the period from the first quarter of 2018 to the second quarter of 2025. A normality test was conducted to select the testing method, and the Wilcoxon Signed Rank Test was used to assess the significance of differences between conditions before and after the change in PSP. The results show that, based on the Zmijewski method, indications of financial distress in the period after the PSP change were lower than in the previous period. Meanwhile, the Grover method consistently classified Bank Muamalat Indonesia as non-distressed both before and after the PSP change. These findings indicate differences in financial condition dynamics in the periods before and after the PSP.

The Effect of Sharia Financial Literacy On Msme Growth: Competitive Advantage As A Mediator Among Muslim Entrepreneurs Chandra Satria; Erna Maulina; Margo Purnomo; Tulus Suryanto
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol. 11 No. 2 (2026): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari
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.v11i2.1760

The purpose of this research is to identify and measure the level of Islamic financial literacy and other related variables influencing the growth of MSMEs in Palembang Jaya Market, Palembang, South Sumatra, Indonesia. This study focuses on examining the effect of Islamic financial literacy and additional variables on MSME development. It explains the extent to which small and medium enterprises in Palembang understand and implement Islamic financial literacy, both directly and indirectly, through the mediating variable of Competitive Advantage of Muslim Entrepreneurs, in supporting the growth of MSMEs at Palembang Jaya Market. The research sample consisted of 373 MSME actors and related stakeholders selected from a total population of 5,512 business units operating in Palembang Jaya Market. A survey method was employed to measure Islamic financial literacy and intervening variables, including the Competitive Advantage of Muslim Entrepreneurs. Data were collected through a quantitative survey approach and analyzed using the SEM Statistical Test Application Version 4. The findings confirm a significant relationship between Shariah financial literacy and the Competitive Advantage of Muslim Entrepreneurs in influencing MSME growth at Palembang Jaya Market. Furthermore, Islamic financial literacy affects MSME growth both directly and indirectly through the mediation of Competitive Advantage, consistent with the Knowledge-Based View (KBV) theory. These results offer practical implications by providing policy makers with strategic insights to enhance MSME growth in Palembang Jaya Market through strengthening Shariah financial literacy supported by the competitive advantage of Muslim entrepreneurs.

The Influence of Motivation and Work Discipline on Performance with Work Environment as a Mediating Variable at CV Femarse Inti Mulia Veronika T Batubara; Zainul Kisman
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol. 11 No. 2 (2026): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari
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.v11i2.1763

This study examines the influence of work motivation and work discipline on employee performance, with the work environment as a mediating variable at CV Femarse Inti Mulia. Using a quantitative cross-sectional approach, all 58 employees were included as respondents through a census method. Data were collected using a Likert-scale questionnaire and analyzed with SEM-PLS. The results show that work motivation and work discipline both have positive and significant effects on employee performance. Motivation and discipline also significantly influence the work environment. Additionally, the work environment positively affects performance. Mediation analysis reveals that the work environment mediates the effect of work motivation on performance but does not mediate the effect of work discipline. These findings indicate that employee performance is shaped not only by motivation and discipline but also by the quality of the work environment.

The Effect of Local Original Revenue And Transfer Funds On Regional Expenditure In Ogan Ilir District: A Flypaper Effect Analysis (2015-2024) Hatita Korpriana Laconi; Fauzia Afriyani; Abdul Kholik
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol. 11 No. 2 (2026): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari
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.v11i2.1778

This study aims to analyze the influence of Local Genuine Revenue (PAD) and Transfer Funds on Regional Expenditure in Ogan Ilir Regency, as well as to identify the existence of the Flypaper Effect phenomenon during the 2015-2024 period. Using a quantitative method with a causal associative approach, this research utilizes secondary time-series data from annual Budget Realization Reports (LRA). The results of the multiple linear regression analysis show that PAD has a positive and significant effect on Regional Expenditure, with a regression coefficient of 5.766 and a significance value of 0.047. On the other hand, Transfer Funds partially do not have a significant effect on Regional Expenditure, with a significance value of 0.191. The primary finding of this study indicates that the Flypaper Effect phenomenon does not occur in Ogan Ilir Regency, as the PAD coefficient (5.766) is substantially larger than the Transfer Funds coefficient (0.836). This suggests that the local government is more responsive to increases in internal revenue than to central transfers when determining expenditure policies, reflecting efforts toward fiscal independence and rational financial management without falling into fiscal illusion.

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Home Page

OAI Link

Editorial Team

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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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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