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Rifadli D Kadir
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rkadir@iaingorontalo.ac.id
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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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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. 3 No. 2 (2023): December 2023" : 5 Documents clear
Strategy for Resolving Problematic Financing Using Restructuring Methods Through Ta'awun Principles at Bank Syariah Indonesia Magetan 2 Nirma Wulandari; Yunaita Rahmawati
Mutanaqishah: Journal of Islamic Banking Vol. 3 No. 2 (2023): December 2023
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v3i2.1002

Abstract

Financing is one of the activities in the banking world that can be enjoyed by the public. In the process of carrying out every banking transaction activity, of course, there will be problems that occur. Financing problems that often occur include credit or installment problems made by customers, known as NPF. This research aims to analyze the causes of NPF, analyze the handling of NPF, and analyze the impact of NPF, as well as the impact of handling NPF using restructuring through the ta'awun principle on the Bank and customers. This research uses a descriptive qualitative approach. The results of this research show that the causes of problematic financing consist of several factors, namely the customer's poor character and disasters or misfortunes that befall the customer. The restructuring mechanism through the ta'awun method at BSI KCP Magetan 2 was carried out using a directed procedure. The positive impacts of implementing the restructuring method are (a) maintaining customer trust in the bank; (b) the bank has a good reputation; and (c) restructuring is considered to have saved financing problems that might otherwise occur. The negative impacts are (a) making the bank must do work repeatedly. Because the financing that had been distributed to customers experienced a bottleneck, the bank had to carry out investigations with customers to find out what happened.
Are Islamic Banks more Stable than Conventional banks? Evidence from the Indonesian Bank Novita Trinanda Putri; Rosana Eri Puspita
Mutanaqishah: Journal of Islamic Banking Vol. 3 No. 2 (2023): December 2023
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v3i2.1029

Abstract

This study aims to analyze the effect of capital adequacy, profitability, and liquidity on bank stability in Indonesia. In this study, the dependent variable was measured using Z-Score as a projection of bank stability. The sampling technique used is purposive sampling, with the criteria of the ten largest banks in Indonesia registered with the OJK and publishing their financial statements from 2018-2022. From these criteria, 20 banks were obtained, consisting of 10 conventional and 10 Islamic banks. The data analysis techniques used are panel data regression techniques and independent sample t-tests with the help of Microsoft Excel, SPSS, and Eviews. The result of this study is that profitability has a positive and significant effect on the stability of Islamic banks but not conventional banks. Liquidity has a significant negative effect on the stability of conventional banks and Islamic banks. Meanwhile, capital adequacy does not have a positive and insignificant effect on the stability of conventional banks. CAR has a significant negative effect on the stability of conventional but has no positive and insignificant effect on the stability of Islamic banks. From the average difference test, evidence was obtained that there was no significant difference between profitability, liquidity, and capital adequacy in conventional and Islamic banks. Sharia banks are more stable than conventional banks. This study suggests that banks must maintain financial stability to maintain monetary stability because the banking sector dominates financial system stability in Indonesia. The novelty of this study is the use of the latest data.
Issuance of Bank Guarantees to Construction Service Providers at Islamic Banks Muksal; Ayumiati; Ilham Fachreza
Mutanaqishah: Journal of Islamic Banking Vol. 3 No. 2 (2023): December 2023
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v3i2.1412

Abstract

Bank guarantees are one of the products issued by banks in the field of product offerings that provide guidance on activities that will be carried out to achieve a company's marketing objectives. The aim of this research is to determine the suitability of bank guarantee products with adjustments to sharia and the principles of sharia rules. This research uses a descriptive qualitative approach while data collection uses observation, interviews and documentation methods. The research results found that the implementation of bank guarantees at Bank Aceh Syariah, Meulaboh branch, principles are based on sharia and do not conflict with sharia, starting from product offerings, issuance and settlement of bank guarantees. The position and role of Bank Aceh Syariah in relation to bank guarantees is as the issuer of bank guarantees and guarantors. If a claim occurs, Bank Aceh Syariah must cash the bank guarantee. So claims for payment of the Aceh Syariah Bank guarantee can only be submitted by the holder of the Aceh Syariah Bank guarantee document if it does not exceed the time period specified at the beginning of the agreement stated in the bank guarantee. Bank garansi adalah salah satu produk yang di keluarkan oleh bank di bidang penawaran produk yang memberikan panduan tentang kegiatan yang akan di jalankan untuk dapat tercapainya tujuan pemasaran suatu perusahaan. Tujuan penelitian ini untuk mengetahui kesesuaian produk bank garansi dengan penyesuaian dengan syariah dan prinsip-prinsip dalam aturan syariah. Penelitian ini menggunakan pendekatan kualitatif deskriptif sedangkan pengumpulan data dengan metode observasi, wawancara dan dokumentasi. Hasil Penelitian menemukan bahwa penerapan bank garansi di Bank Aceh Syariah cabang Meulaboh sudah sesuai dengan prinsip yang berlandaskan syariah dan tidak bertentangan dengan syariah mulai dari penawaran produk, penerbitan dan penyelesaian bank garansi.kedudukan dan peran Bank Aceh Syariah terhadap bank garansi adalah sebagai penerbit bank garansi dan penjamin. Apabila terjadi klaim maka Bank Aceh Syariah harus mencairkan bank garansi. Sehingga klaim pembayaran jaminan Bank Aceh Syariah yang hanya dapat diajukan oleh pihak pemegang warkat jaminan Bank Aceh Syariah apabila tidak melebihi jangka waktu yang telah ditetapkan pada awal perjanjian yang tercantum pada bank garansi.
Analysis of Factors Affecting the Profitability of Bank Syariah Indonesia (BSI) Nurul Innayah; Abdul Aziz; Diana Djuwita
Mutanaqishah: Journal of Islamic Banking Vol. 3 No. 2 (2023): December 2023
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v3i2.1482

Abstract

This study aims to analyze the effect of Non-Performing Financing, Operating Costs, Operating Income, Capital Adequacy Ratio and Financing to Deposit Ratio partially or simultaneously on Profitability as measured by Return on Assets at Sharia Commercial Banks. The population of this study is Sharia Commercial Banks listed on the Indonesia Stock Exchange. The research data is quantitative data obtained from the quarterly financial statements for the 2021-2022 period. The data analysis method of this research is regression analysis of panel data using EViews 12 software. The results of this study show that independent variables namely NPF, BOPO, CAR and FDR simultaneously affect ROA with a significance value of F below 5%. Partially, independent variables (NPF, BOPO, CAR and FDR) have a negative and significant effect on ROA, because all independent variables have significant values below 5%. The value of the coefficient of determination (R2) is 0.967. This shows that 96% of each change in ROA can be explained by NPF, BOPO, CAR and FDR variables, the remaining 4% is influenced by other factors not explained in this study.
The Influence of Third-Party Funds, Non-Performing Finance, and Return on Assets on Murabahah Financing in Islamic Commercial Banks During the Period 2018-2022 Layla Nurkhasanah; Setiyawan Gunardi; Edo Segara Gustanto; M. Arif Kurniawan
Mutanaqishah: Journal of Islamic Banking Vol. 3 No. 2 (2023): December 2023
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v3i2.1537

Abstract

This study aims to determine the effect of Third Party Funds, Non-Performing Finance, and Return On Assets on Murabahah Financing at Sharia Commercial Banks for the period 201 8-2022. Using quantitative research methods with the object of research at Sharia Commercial Banks. Sampling using purposive sampling with a total of 50 samples. The data analysis technique used is multiple linear regression analysis with hypothesis tests by t-test (partial) and F-test (simultaneous). Testing in this study used SPSS 26. The results showed that DPK had a significant positive effect on Murabahah Financing with tcount 6.235 > t-table of 1.67866, NPF had no effect and was not significant on Murabahah Financing with tcount 0.494 > t-table of 1.67866, and ROA has a positive and significant effect on Murabahah Financing with tcount 2.047 < t-table of 1.67866. Simultaneously, DPK, NPF, and ROA affect Murabahah Financing with Fcount 19.008 > Ftable of 2.81. Then based on the results of the Adjusted R Square of 0.524 shows that the ability of the independent variable in explaining the dependent variable is 52.4%, and the remaining 47.6% is explained by other variables that are not included in this study.

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