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Rifadli D Kadir
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Kampus 2, Jl. Sultan Amai, No. 1, Ds. Pone, Kec. Limboto Barat, Kab. Gorontalo, Prov. Gorontalo, Indonesia 96215.
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INDONESIA
Mutanaqishah: Journal of Islamic Banking
Published by Institut Agama Islam Negeri Sultan Amai Gorontalo
ISSN : -     EISSN : 28078500     DOI : https://doi.org/10.54045/mutanaqishah
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2021): June 2021" : 5 Documents clear
Comparing The Return on Mudharabah Deposit and The Return on Equity: Assessing the Fairness in Indonesian Islamic Banking Industry Nurul Fadhilah; Achmad Tohirin
Mutanaqishah: Journal of Islamic Banking Vol. 1 No. 1 (2021): June 2021
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.008 KB) | DOI: 10.54045/mutanaqishah.v1i1.1

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.
Good Corporate Governance As A Corporate Strategy During The Covid-19 Pandemic in Islamic Financial Institutions Happy Sista Devy; Husni Awali; Rita Hadiyati; Aurell Achza Rayne Effendi
Mutanaqishah: Journal of Islamic Banking Vol. 1 No. 1 (2021): June 2021
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.612 KB) | DOI: 10.54045/mutanaqishah.v1i1.2

Abstract

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.
Profitability of Islamic Microfinance in Indonesia: Does the Type of Financing Matter? Chitra Yuliashri Katili; Rifadli D. Kadir
Mutanaqishah: Journal of Islamic Banking Vol. 1 No. 1 (2021): June 2021
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.736 KB) | DOI: 10.54045/mutanaqishah.v1i1.3

Abstract

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
Determinant Inflation on Murabahah Financing in Sharia Banks in Indonesia 2015-2019 Erick S Yahya; Supandi Rahman
Mutanaqishah: Journal of Islamic Banking Vol. 1 No. 1 (2021): June 2021
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.499 KB) | DOI: 10.54045/mutanaqishah.v1i1.5

Abstract

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.
Analysis of Stock Intrinsic Value Using Relative Valuation on Agriculture Sector Listed in JII70 Period 2016-2019 Hendra H. Dukalang
Mutanaqishah: Journal of Islamic Banking Vol. 1 No. 1 (2021): June 2021
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.488 KB) | DOI: 10.54045/mutanaqishah.v1i1.8

Abstract

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

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