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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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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 9 Documents
 1 
Search results for , issue "Vol. 5 No. 2 (2025): July - December" : 9 Documents clear
The Impact of COVID-19 on Islamic Rural Banks’ Profitability and Capital Adequacy Ratio Khaerul Umami; Puji Solikhah; Efi Syarifudin; Dede Sudirja; Setiyawan Gunardi
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 2 (2025): July - December
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i2.2920

Abstract

Purpose – This study aims to analyze the impact of the COVID-19 pandemic on the financial performance of Islamic Rural Banks (IRB) in the Banten region, focusing on profitability and capital adequacy ratios as indicators of financial soundness. Methodology – The research employs a quantitative approach, utilizing descriptive and comparative methods. Data from eight IRB institutions in Banten were collected and assessed using the Financial Services Authority Regulation (POJK) No. 3 of 2022 to evaluate the soundness of the IRB. The Paired Sample T-Test was used to analyze four key financial ratios: Return on Assets (ROA), Operating Expenses to Operating Income (BOPO), Capital Adequacy Ratio (KPMM), and Core Capital to Non-Performing Productive Assets (MIAPB). Findings – After the pandemic, profitability declined significantly, with average ratings falling from 3 (moderately adequate) to 4 (less adequate). This decline was evident in lower ROA and higher BOPO, reflecting reduced operational efficiency and profit margins. Capital adequacy remained stable at 2 (adequate), unaffected by the pandemic. Implications – These findings demonstrate the vulnerability of Islamic microfinance institutions to profitability during crises, while also highlighting their resilient capital structures. Policymakers and banking practitioners can utilize these insights to develop adaptive strategies that enhance operational efficiency and crisis preparedness in Islamic banking. Originality – This study contributes to the limited empirical research on the post-COVID-19 financial health of IRB in Indonesia, particularly in Banten province. It uniquely applies the updated POJK No. 3/2022 and integrates profitability and capital indicators to evaluate the resilience of Islamic rural banks during a global health crisis.
Sharia Compliance Study: Implementation of Ijarah and Murabahah Contracts Niswatun Hidayah; M. Pudail; Yeny Fitriyani
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 2 (2025): July - December
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i2.2940

Abstract

Purpose–The objectives of this study are to explain how BMT Atina implements ijarah and murabahah contracts, evaluate if these contracts correspond with the DSN-fatwa MUI, and investigate the difficulties and solutions BMT encounters when executing these contracts. Methodology–This study employs a descriptive qualitative approach to investigate the implementation of ijarah (lease) and murabahah (sale with a profit margin) agreements, and to evaluate whether their execution complies with Sharia principles, as per the fatwa published by the DSN-MUI. Findings–Fatwa DSN-MUI No. 112/2017 implemented the ijarah and murabahah contracts at BMT Atina by clearly and honestly negotiating the rental object, term, and payment amount (ujrah). Buying the products initially and then selling them to consumers at an agreed price, including a profit margin, is clearly and openly permitted by Fatwa DSN-MUI Fatwa No. 04/2000. Implications – The findings may provide a model for other BMTs or Sharia-compliant financial companies seeking to enhance their funding options in line with Sharia principles while maintaining effectiveness. Originality – This study has original worth because it centres on a particular case study of one BMT in the Banyubiru area that has not been thoroughly explored. Simultaneously, it analyzes two important Sharia financing agreements: ijarah and murabahah. It entails interviews with several stakeholders (managers and consumers) for a more thorough viewpoint.
Analysis of Digital Bank Usage Among Engineering Students: Case Study at Diponegoro University Bintang Timur; Muntaromah; Indana Zulfa; Andika Firman Yudistira; Muhammad Iqbal; Nurul Haqqi Haqqoni Ismail
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 2 (2025): July - December
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i2.2945

Abstract

Purpose– This study aims to analyze the level of digital banking usage among students of the Faculty of Engineering at Diponegoro University and to identify the key factors influencing their adoption. Methodology— This study employs a quantitative approach, utilizing a binary logistic regression analysis method to analyze data collected through questionnaires from 15 respondents. Findings – The results of the analysis indicate that the overall regression model is not significant in predicting the use of digital banks, with a significance value of 0.922 and a Nagelkerke R-squared value of 0.213. However, the model is considered quite appropriate to the actual data based on the Hosmer and Lemeshow goodness-of-fit test. Of the seven predictor variables tested, only two variables have a significant effect, namely monthly pocket money, which shows a negative impact, and ICT literacy, which shows a positive effect on the use of digital banks. Implications – This finding confirms the importance of economic factors and digital literacy in encouraging the adoption of financial technology among engineering students. It supports the relevance of the Technology Acceptance Model framework in understanding the behavior of adopting digital banking services. Originality—This disciplinary focus offers novel contributions by revealing how engineering education influences the relative impact of financial capability, digital competence, and enabling conditions on the adoption of digital banking.
Optimizing ZIS Funds in Islamic Banks: A Case Study of the Islamic Rural Bank in Yogyakarta Anda; Ayu, Navirta; Zahra; Dwi Harmoyo
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 2 (2025): July - December
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i2.2960

Abstract

Purpose – This study aims to examine the strategies for optimizing the management of zakat, infak, and sadaqah (ZIS) funds in Islamic Rural Banks (BPRS) in the Special Region of Yogyakarta. Methodology – Using a qualitative approach and case study method, this research explores the practices of ZIS fundraising, distribution mechanisms, and empowerment program innovations implemented by the selected BPRS. Findings – The study finds that optimizing ZIS fund management in BPRS relies on three key strategies: community-based distribution, digital fundraising innovation, and collaborative empowerment programs. The synergy between BPRS, zakat institutions, and local stakeholders enhances public trust, increases participation, and strengthens the role of BPRS in promoting inclusive economic development. Implications – These findings provide actionable insights for BPRS and other Islamic financial institutions to design and implement more optimal and sustainable ZIS management strategies. The study also highlights the potential for BPRS to contribute more significantly to inclusive economic development through improved ZIS governance. Originality – This research contributes to the limited literature on the role of Islamic Rural Banks in ZIS management. It offers a fresh perspective by examining the integration of technology and stakeholder collaboration in a localized Indonesian context, which has been relatively underexplored in prior studies.
The Impact of Financial Risk, Liquidity Risk, and Operational Risk on Islamic Rural Bank Performance Nita Gustiyana; Sania Nuraziza
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 2 (2025): July - December
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i2.2825

Abstract

Purpose – This study aims to analyze the effect of the application of financing risk management, liquidity, and operations on the performance of Sharia Rural Banks (SRB) in Bandar Lampung from 2014 to 2024. Methodology – Type of data in this study using quantitative methods in the form of secondary data from the financial statements of the Sharia Rural Banks contained in the entire city of Bandar Lampung to obtain data from Bandar Lampung Islamic Bank PT. BPRS Bandar Lampung and PT BPRS Mitra Agro Usaha.  The nature of explanatory research. The population in this study comprises all Sharia Rural Banks in Lampung from 2014 to 2024. The sampling method is saturated sampling.  The method of data analysis used in this study is multiple linear regression analysis, utilizing SPSS software. Findings – The results showed that simultaneously variable Financing Risk, Liquidity Risk, and Operational Risk significantly affect the profitability of Sharia Rural Banks in Bandar Lampung. Implications – SRB management can use the research findings to identify areas of weakness in the application of financing, liquidity, and operational risk management. This will help them devise more effective risk mitigation strategies. Originality – Sharia Rural Banks, in achieving their profitability, will undoubtedly face various risks; risk management is a crucial filter in identifying, measuring, monitoring, and controlling the course of the bank's business activities. Risks that occur will cause losses to the bank if not detected and managed correctly, so the bank must implement effective risk management.
Impact of Non-Performing Financing and Capital Adequacy on Profit Growth in Islamic Commercial Banks Kori Saumanisa; Ridwansyah; Gustika Nurmalia
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 2 (2025): July - December
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i2.2844

Abstract

Purpose – This study aims to determine the effect of Non-Performing Financing and capital adequacy on profit growth partially and simultaneously. The population in this study was 14 Islamic commercial banks, with a sample of 12 Islamic commercial banks. Methodology – This type of research employs a quantitative approach with an explanatory research design, utilizing a data analysis methodology that includes panel data regression analysis, assisted by EViews analysis. Findings – The results of this study indicate that partially non-performing financing has a positive and significant impact on profit growth, while capital adequacy does not significantly affect profit growth. Simultaneously, non-performing financing and capital adequacy affect profit growth. Implication – The implication is that Islamic commercial banks need to focus more on managing non-performing financing due to its significant impact on profit growth, despite its positive influence.  In addition, although capital adequacy does not have a partial effect, bank management must still consider both factors simultaneously to ensure stability and sustainable profit growth. Originality – The originality of this study lies in its specific focus on Islamic commercial banks in Indonesia in the period 2020-2024, a period that includes the impact of the pandemic and economic recovery, as well as the use of panel data analysis to simultaneously explore the effect of non-performing financing and capital adequacy on profit growth.
Funding Liquidity Risk-Profitability Nexus: Evidence from Islamic Rural Banks Widarjono, Agus
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 2 (2025): July - December
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i2.2946

Abstract

Purpose– This study examines the effect of funding liquidity risk and several control variables on the profitability of Shariah rural banks (SRBs), with a specific focus on SRBs located on Java Island, Indonesia. Methodology— A panel regression approach is employed to estimate the relationships between funding liquidity risk and profitability. The analysis covers a panel of 98 SRBs from 2019 to 2023 using quarterly data. For further study, SRBs are categorized by their total assets as a proxy of bank size. Findings – The findings document that funding liquidity risk hurts profitability. Smaller SRBs are more vulnerable to funding liquidity risk than larger SRBs. Furthermore, the results highlight the significant roles of financing and operational efficiency in encouraging bank profitability. Implications – The implications of this study recommend that Shariah rural banks must strengthen their management of funding liquidity risk to maintain profitability. Moreover, enhancing fundamental aspects, particularly efficiency, is essential for improving profitability. Originality— This study contributes to Islamic bank empirical studies by including funding liquidity risk variables, in addition to internal bank variables, in its analysis of profitability.
Effect of Green Finance, Zakat Performance Ratio, and Good Corporate Governance on SDGs in Islamic Commercial Banks Novita Lela Sari; Any Eliza; Rahmat Fajar Ramdani
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 2 (2025): July - December
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i2.2710

Abstract

Purpose – This study aims to examine the impact of Green Finance, the Zakat Performance Ratio, and Good Corporate Governance on the achievement of Sustainable Development Goals in Indonesian Islamic commercial banks. Methodology – The type of research employed in this study is quantitative research, as it is based on positivism for data collection and analysis, to test hypotheses. Samples in this study were obtained using purposive sampling. The criteria considered are Islamic banks that issue annual reports and Sustainability reports, as well as the issuance of zakat distribution reports. Based on the determination of these categories, 14 Islamic banks were selected as the sample of this study. Findings – Based on the study’s results, it was concluded that Green Finance has an impact on the Sustainable Development Goals, whereas Zakah Performance Ratio and Good Corporate Governance do not. Simultaneously, Green Finance, Zakat Performance Ratio, and Good Corporate Governance affect the Sustainable Development Goals. Implications – This study may serve as a valuable guide for developing more sustainable business plans, regulations, and operational procedures, enabling Indonesia’s Islamic banking industry to contribute more effectively to achieving the Sustainable Development Goals. Originality – This study offers originality by simultaneously integrating Green Finance, Zakat Performance Ratio, and Good Corporate Governance as key variables that have not been studied together in the unique context of Islamic commercial banks in Indonesia, to measure their contribution to achieving the Sustainable Development Goals.
The Impact of Third-Party Funds, Capital Adequacy, and Operational Costs on Financing Distribution Awang Ulianti; Gustika Nurmalia
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 2 (2025): July - December
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i2.2857

Abstract

Purpose – This study aims to determine the impact of third-party funds, Capital Adequacy Ratio, and operating expenses on operating income (BOPO) in the distribution of financing at PT. BPRS Mitra Agro Usaha Bandar Lampung during the period 2014-2024. Methodology – The approach used in this study is quantitative, employing a multiple linear regression analysis method with the EViews 10 program. The data analyzed are secondary data derived from the bank's annual financial statements in the last eleven years. Findings – The results showed that the variable deposits have a positive and significant impact on the distribution of financing. On the other hand, CAR showed a negative and significant impact on the distribution of financing. Meanwhile, BOPO has a positive and significant influence on the distribution of financing. Simultaneously, DPK, CAR, and BOPO have a significant influence on the distribution of financing at PT. BPRS Mitra Agro Usaha Bandar Lampung. Implications – The results of this study are expected to serve as the basis for management considerations at PT. BPRS Mitra Agro Usaha Bandar Lampung is optimizing the collection of deposits and operational efficiency to improve the distribution of financing. In addition, these findings can also serve as a reference for regulators in formulating policies that support the stability and sustainable growth of Shariah rural banks. Originality – This study demonstrates originality in assessing the simultaneous influence of DPK, CAR, and BOPO on the distribution of financing at BPRS, a topic that is still rarely explored specifically in the context of PT. BPRS Mitra Agro Usaha Bandar Lampung.

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