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Contact Name
Rifadli D Kadir
Contact Email
rkadir@iaingorontalo.ac.id
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+6281243160577
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rkadir@iaingorontalo.ac.id
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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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Gorontalo
INDONESIA
Mutanaqishah: Journal of Islamic Banking
ISSN : -     EISSN : 28078500     DOI : https://doi.org/10.54045/mutanaqishah
Core Subject : Economy,
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 5 Documents
Search results for , issue "Vol. 3 No. 1 (2023): June 2023" : 5 Documents clear
Islamicity Performance Index, Good Corporate Governance Quality dan Kinerja Keuangan Bank Umum Syariah di Indonesia Maisaroh, Siti; Pratama, Versiandika Yudha
Mutanaqishah: Journal of Islamic Banking Vol. 3 No. 1 (2023): June 2023
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v3i1.657

Abstract

This research aims to know the impact of Islamicity Performance Index and the quality of Good Corporate Governance on the financial performance of the Sharia Bank. This research includes correlation studies with quantitative methods. The type of data used in this study is secondary data obtained from financial statements, GCG reports and annual reports. The sampling technique used was a side purposive technique so that 7 Islamic Commercial Banks were obtained as samples. The data analysis technique uses multiple linear regression with the F test and t test. The results of the study showed that Profit Sharing Ratio, Equitable Distribution Ratio and the Board of Directors had a significant impact on the ROA of Sharia Bank Indonesia in the 2017-2021 period. While the Zakat Performance Ratio variable, the Sharia Supervisory Board and the Audit Committee have no significant influence on the ROA of Sharia Bank Indonesia for the period 2017-2021. This research has the implication that by using the Islamicity Performance Index and Good Corporate Governance approaches used in analyzing social performance and governance, it can be used to measure performance of Islamic Commercial Banks by looking at the weaknesses and strengths so that evaluations can be carried out more effectively.
Assessing Long-Term and Short-Term Relationships on Company Profits Through The Company’s Internal Emalia Putri Anggraeni; Dini Rahmayanti
Mutanaqishah: Journal of Islamic Banking Vol. 3 No. 1 (2023): June 2023
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v3i1.664

Abstract

A company must generate profits to survive. In carrying out investments, investors will undoubtedly review when investing in companies based on the company's rate of return on capital. The purpose of the research aims the short-term and long-term relationship between the Current Ratio, Debt To Equity Ratio, Working Capital Turnover, and Net Profit Margin to Return On Equity. This study will use the VECM data panel model for companies that are members of the Jakarta Islamic Index for the 2016-2022. The results here show that the CR, DER, and WCTO have a significant effect on ROE, but not the NPM, which has no significant effect on ROE. The implications of the research results show that ROE, CR, DER, ECTO, and NPM have an influencing relationship with one another. The transformation of one of the variables affects the other variables.
Islamic Corporate Governance, Financial Leverage dan Kinerja Keuangan: Volume Pembiayaan Sebagai Pemoderasi Ma'wa, Muhammad Agus Futuhul Ma'wa; Siregar, Suci Wulandari Siregar; Indarningsih, Nur Aisyah Indarningsih
Mutanaqishah: Journal of Islamic Banking Vol. 3 No. 1 (2023): June 2023
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v3i1.682

Abstract

This investigation seeks to provide factual evidence of the financial performance of Islamic commercial banks (BUS). The dependent variable of this research is the financial performance which is evaluated by Return On Assets (ROA). In this study, Islamic Corporate Governance and Financial Leverage on Financing Volume are independent factors used as moderating variables. This study, the population were twelve Islamic Commercial Banks (BUS) registered at Bank Indonesia. Based on a randomly selected sampling technique, research information is extracted from the 2016-2021 annual financial statements. Because the data consists of time series and cross-sectional information, the Eviews 12 program is used to perform panel data regression analysis. The results showed that Islamic Corporate Governance (ICG) with the indicator of the Number of Sharia Audit Committees had a significant positive effect on financial performance. Financial Leverage as a proxy for DER has no effect on financial performance. For the moderating variable in this study, namely the volume of financing preceded by FDR, it cannot moderate the financial performance of Islamic commercial banks in Indonesia for the 2016-2021 period.
Pengaruh Persepsi Manfaat, Persepsi Kemudahan Penggunaan, dan Kepercayaan terhadap Minat Nasabah Menggunakan Muamalat Digital Islamic Network di Bank Muamalat KCP Madiun Fatin Alfiah Rahmah; Husna Ni’matul Ulya
Mutanaqishah: Journal of Islamic Banking Vol. 3 No. 1 (2023): June 2023
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v3i1.760

Abstract

The use of digital transactions is still relatively low in Indonesia, along with the low number of uses of Muamalat DIN at Bank BMI KCP Madiun along with the increasingly attractive features in Muamalat DIN. Of the many studies on the use of banking technology, this research is a research development from previous studies using the Technology Acceptance Model theory. The purpose of this study was to examine the effect of perceived usefulness, perceived ease of use, and partial or simultaneous trust on customers' interest in using Muamalat DIN at BMI KCP Madiun.The method used in this study is a quantitative method by collecting questionnaire data distributed to customers of Bank Muamalat KCP Madiun. The sample of this research was 95 respondents who were taken by incidental sampling technique. Methods of data analysis using multiple linear regression test, classic assumption test, hypothesis testing (t test and F test), which then the data is processed using the IBM SPSS Statistics 25 application.The results of the t test show that the perceived benefit variable has a t_count value of 0.882 <1.986 so that the perceived benefit has no effect on interest, the perceived ease of use variable has a t_count value of 3.698 > 1.986 so the perceived ease of use has a significant positive effect on interest, the trust variable has a t_count of 4.065 > 1986 so that trust has a significant positive effect on interest. Based on the F test it is known that f_count is 30.395 <3.098 so it can be concluded that perceived usefulness, perceived ease of use, and trust simultaneously have a positive and significant effect on intention to use.
Pengaruh Kemudahan dan Kelengkapan Fitur BSI Mobile Terhadap Kepuasan dan Loyalitas Nasabah Ira Nur Alfiana; Muhtadin Amri
Mutanaqishah: Journal of Islamic Banking Vol. 3 No. 1 (2023): June 2023
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v3i1.774

Abstract

The purpose of this study was to analyze the effect of convenience and completeness of features on satisfaction and loyalty and whether satisfaction is able to mediate the effect of convenience and completeness of features on customer loyalty. This research is a quantitative study with a sample of 100 BSI customers using mobile banking with incidental sampling technique. Data was collected by distributing questionnaires to a sample of 100 customers. The data was analyzed using the partial least square (PLS) method. The results showed that: convenience has no effect on customer satisfaction and loyalty, feature completeness has a positive and significant effect on customer satisfaction and loyalty, satisfaction has a positive and significant effect on customer loyalty, and satisfaction is not able to mediate convenience to customer loyalty but is able to mediate feature completeness to customer loyalty. Based on the results of this study, Bank Syariah Indonesia is expected to continue to update the completeness of the features available on BSI Mobile so as to increase customer satisfaction and loyalty.

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