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Rifadli D Kadir
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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 70 Documents
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Perbandingan Inklusi Keuangan di Indonesia dan Filipina Izzun Khoirun Nissa
Mutanaqishah: Journal of Islamic Banking Vol. 2 No. 1 (2022): June 2022
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.394 KB) | DOI: 10.54045/mutanaqishah.v2i1.206

Abstract

In today's era, financial inclusion becomes an important thing for policy makers. They prioritize formulating a country's financial policies to build an inclusive financial system. The World Bank has recognized that financial inclusion covers 7 of the 17 sustainable development goals (Sustainable Development Goals). The method used in this research is panel data regression. By concluding that in terms of income, Indonesia and the Philippines show the same results where the three indicators of formal account, formal saving, and formal credit have a significant effect on income. This shows that the richer a person is, the higher the financial inclusion. Employment affects financial inclusion. Research in Indonesia and the Philippines shows the same results where work has an effect on formal accounts and formal savings. So it can be concluded that people who work have an effect on increasing financial inclusion compared to those who do not work.   Di era saat ini, inklusi keuangan menjadi suatu hal yang penting bagi para pembuat kebijakan. Mereka memprioritaskan menyusun kebijakan keuangan suatu negara untuk membangun sistem keuangan yang inklusif. Bank Dunia telah mengakui bahwa inklusi keuangan mencakup 7 dari 17 tujuan pembangunan berkelanjutan (Sustainable Development Goals). Metode yang digunakan dalam penelitian ini yaitu regresi data panel. Dengan memberikan kesimpulan bahwa dalam hal pendapatan, Indonesia dan Filipina menunjukkan hasil yang sama di mana ketiga indikator formal account, formal saving, dan formal credit berpengaruh signifikan terhadap pendapatan. Hal ini menunjukkan semakin kaya seseorang akan menaikkan inklusi keuangan. Pekerjaan berpengaruh terhadap inklusi keuangan. Penelitian di Indonesia dan Filipina menunjukkan hasil yang sama dimana pekerjaan berpengaruh terhadap formal account dan formal saving. Sehingga dapat disimpulkan bahwa orang yang bekerja berpengaruh meningkatkan inklusi keuangan di banding mereka yang tidak bekerja.
Analisis Faktor-Faktor yang Mempengaruhi Terjadinya Selisih Transaksi pada Teller di Bank KCP Tilamuta Wiwin Koni; Adelia Priskawati Puloli
Mutanaqishah: Journal of Islamic Banking Vol. 2 No. 1 (2022): June 2022
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.926 KB) | DOI: 10.54045/mutanaqishah.v2i1.207

Abstract

This study aims to identify the factors that influence the occurrence of differences in tellers. Then the identification results are used to determine steps that can be taken to anticipate teller transaction errors.This type of research uses qualitative methods, the research approach used in this research is phenomenology. Sources of data in this study are secondary data obtained from interviews with managers and employees at Bank BRI KCP Tilamuta and documentation as well as those sourced from library research in the form of reading books and other sources relevant to this research.This research produces the following findings: First, human and technical factors, human factors occur because of the teller's inaccuracy in inputting data. The technical factor occurs because of a system or network error that occurs in the bank. The two teller responsibilities for errors in carrying out orders have two settlement processes: (1) transferring funds to fellow banks by means of Error Corrections (2) Matching the transfer slip written by the customer, confirming the customer there was an input error, blinding the facsimile note regarding blocking transfers and making RTGS/LLG correction with proper data.   Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor apa saja yang mempengaruhi terjadinya selisih pada teller. Kemudian kemudian hasil identifaksi tersebut digunakan untuk menentukan langkah yang dapat dilakukan untuk mengantisipasi kesalahan transaksi teller.Jenis penelitian ini menggunakan metode kualitatif, pendekatan penelitian yang digunakan dalam penelitian ini adalah fenomenologi. Sumber data dalam penelitian ini merupakan data sekunder yang diperoleh dari hasil wawancara dengan manajer dan karyawan pada Bank BRI KCP Tilamuta dan dokumentasi serta yang bersumber dari penelitian kepustakaan berupa buku bacaan dan sumber lainnya yang relevan dengan penelitian ini.Penelitian ini menghasilkan temuan sebagai berikut :  Pertama faktor manusia dan teknis, faktor manusia terjadi karena adanya ketidak telitian teller dalam menginput data.  Faktor taknis terjadi karena adanya kesalahan sistem atau jaringan yang terjadi pada bank. Kedua pertanggung jawaban teller atas kesalahan dalam menjalankan perintah ada dua proses penyelesaian: (1) transfer dana ke sesame bank dengan cara Error Corrections (2) Mencocokan slip transfer yang ditulis nasabah, mengonfirmasi nasabah adanya kesalahan penginputan, membuta nota faksimile perihal pemblokiran transfer dan membuat koreksi RTGS/LLG dengan data yang seharusnya.
Analisis Kinerja Keuangan Bank Syariah Sebelum dan Setelah Merger dilihat dari Rasio Profitabilitas, Likuiditas dan Aktivitas Putri Rahmaty Alimun; Andris Kasim; Alfiresi Mamonto
Mutanaqishah: Journal of Islamic Banking Vol. 2 No. 1 (2022): June 2022
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.634 KB) | DOI: 10.54045/mutanaqishah.v2i1.208

Abstract

Mergers can be one of the steps taken by Islamic banking in terms of accelerating the development and growth of Islamic banks in Indonesia. This can be seen from several companies that have merged and brought changes to the company for the better. Thus, BUMN took the decision to merge 3 state-owned banks in order to grow rapidly. This study aims to see whether there is a comparison between before and after the merger. It is seen based on the ratio of profitability, liability, and activity. After calculating these ratios, it can be seen that the profitability and liability ratios change every quarter after the merger is carried out, while for company activities the changes are not very visible because the time the merger is carried out is only one year running. Merger  dapat menjadi salah satu langkah yang diambil oleh perbankan syariah dalam hal mempercepat perkembangan dan pertumbuhan bank syariah. Hal tersebut dapat dilihat dari beberapa perusahaan yang melakukan meger dan membawa perubahan pada perusahaan tersebut ke arah yang lebih baik. Dengan demikian BUMN mengambil keputusan untuk menggabungkan 3 bank milik pemerintah agar bisa tumbuh dengan cepat. Penelitian ini bertujuan untuk melihat apakah terdapat perbadingan dari sebelum dan setelah dilakukan merger tersebut. Hal itu dilihat berdasarkan rasio profitabilits, liabilitas, dan aktivitas. Setelah dilakukan perhitungan terhadap rasio-rasio tersebut dapat terlihat bahwa untuk rasio profitabilitas dan liablitas mengalami perubahan setiap triwulan setelah dilakaukan merger, sedangkan untuk aktivitas perusahaan perubahannya belum terlalu terlihat karena waktu merger dilakukan baru satu tahun berjalan.  
Pengaruh Kinerja Keuangan terhadap Pertumbuhan Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Bank Umum Syariah Periode 2016-2020 Anif Fudin; Fany Indriyani
Mutanaqishah: Journal of Islamic Banking Vol. 2 No. 1 (2022): June 2022
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.486 KB) | DOI: 10.54045/mutanaqishah.v2i1.209

Abstract

The purpose of this study was to analyze the effect of financial performance on profit growth with firm size as a moderating variable in Islamic commercial banks for the 2016-2020 period. This research uses quantitative research by using multiple regression analysis and Moderated Regression Analysis (MRA) as data analysis. This study uses secondary data. The object of this research is Islamic banks in the period 2016 to 2020. The sample used in this study used a purposive sampling method, the research sample was adjusted to the agreed criteria as follows: 10 Islamic banks. The analytical tool used is the statistical application Eviews 9. The test results of the multiple linear regression method prove that the Quick Ratio (QR) variable, Debt to Equity Ratio (DER), Total Asset Turnover (TAT) has a negative and significant effect on profit growth, Net Profit Margin (NPM) has a positive and insignificant effect on profit growth while Return on Assets (ROA) has a positive and significant effect on profit growth. Meanwhile, testing the Moderated Regression Analysis (MRA) method proves that the company's bookkeeping (Z) is unable to moderate the relationship between Quick Ratio (QR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT) and Return On Assets (ROA) to profit growth ( Y) and firm size (Z) are able to moderate the relationship between Net Profit Margin (NPM) and profit growth (Y). Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kinerja keuangan terhadap pertumbuhan laba dengan ukuran perusahaan sebagai variabel moderasi pada bank umum syariah periode 2016-2020. Penelitian ini menggunakan jenis penelitian kuantitatif dengan menggunakan analisis regresi berganda dan Moderated Regression Analysis (MRA) sebagai analis data. Penelitian ini memakai data sekunder. Objek penelitian ini adalah bank syariah pada periode 2016 hingga 2020. Sampel yang digunakan dalam penelitian ini menggunakan metode purposive sampling, sampel penelitian disesuaikan dengan kriteria yang disepakati sebagai berikut: 10 bank syariah. Alat analisis yang digunakan adalah aplikasi statistik Eviews 9. Hasil pengujian metode regresi linier berganda membuktikan variabel Quick Ratio (QR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT) mempunyai pengaruh negatif dan signifikan terhadap pertumbuhan laba, Net Profit Margin (NPM) mempunyai pengaruh positif dan tidak signifkan terhadap pertumbuhan laba sedangkan Return On Asset (ROA) mempunyai pengaruh positif dan signifikan terhadap pertumbuhan laba. Sedangkan pengujian metode Moderated Regression Analysis (MRA) membuktikan bukuran perusahaan (Z) tidak sanggup memoderasi hubungan Quick Ratio (QR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT) dan Return On Asset (ROA) terhadap pertumbuhan laba (Y) dan ukuran perusahaan (Z) sanggup memoderasi hubungan Net Profit Margin (NPM) terhadap pertumbuhan laba (Y).  
Determinan Market Share Bank Umum Syariah di Indonesia Sindi Ali; Hendra H. Dukalang; Rifadli D. Kadir
Mutanaqishah: Journal of Islamic Banking Vol. 2 No. 1 (2022): June 2022
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.129 KB) | DOI: 10.54045/mutanaqishah.v2i1.235

Abstract

This study aims to determine whether CAR, ROA, NPF, FDR affect the Market Share of Islamic Commercial Banks in Indonesia for the 2017-2021 period. This study uses Panel Data analysis. The results of this study conclude (1) Capital adequacy ratio (CAR) has a negative and insignificant effect on the market share of Islamic banking in Indonesia; (2) Return on assets (ROA) has a positive and insignificant effect on the market share of Islamic banking in Indonesia; (3) Non-performing financing (NPF) has a negative and significant effect on the market share of Islamic banking in Indonesia; (4) Financing to deposit ratio (FDR) has a negative and insignificant effect on the market share of Islamic banking in Indonesia and (5) CAR, ROA, NPF and FDR together have an effect on the market share of Islamic commercial banks in Indonesia.   Penelitian ini bertujuan untuk mengetahui apakah CAR, ROA, NPF, FDR berpengaruh terhadap Market Share Bank Umum Syariah di Indonesia periode 2017-2021. Penelitian ini menggunakan analisis data panel. Hasil penelitian ini menyimpulkan (1) Capital adequacy ratio (CAR) berpengaruh negative dan tidak signifikan terhadap market share perbankan syariah di Indonesia; (2) Return on assets (ROA) berpengaruh positif dan tidak signifikan terhadap market share perbankan syariah di Indonesia; (3) Non performing financing (NPF) berpengaruh negative dan signifikan terhadap market share perbankan syariah di Indonesia; (4) Financing to deposit ratio (FDR) berpengaruh negative dan tidak signifikan terhadap market share perbankan syariah di Indonesia dan (5) CAR, ROA, NPF dan FDR secara bersama-sama berpengaruh terhadap market share bank umum syariah di Indonesia
Konsep Maslahah pada Produk Perbankan Sharia Card Muhammad Fadel; Mukhtar Lutfi; Nasrullah Bin Sapa; Nurjannah
Mutanaqishah: Journal of Islamic Banking Vol. 2 No. 2 (2022): December 2022
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v2i2.377

Abstract

This study aims to determine sharia economic law and problems regarding the use of sharia credit cards which have now become a tool for today's transactions. This research is a library research with descriptive qualitative method. Data obtained from secondary data, namely various journals, research, books that are relevant to the discussion. Data obtained from various literatures were then analyzed, then data reduction, and resulted in classification of data by describing it in the discussion, in order to obtain conclusions. The results of this study are that Islamic credit cards are permissible based on the DSN MUI fatwa No. 54/DSN-MUI/X/2006 concerning sharia cards with various provisions that still pay attention to sharia principles, such as not incurring usury, not being used for transactions that are not in accordance with sharia, not encouraging excessive spending. Of course there are benefits to credit cards, but these can still be minimized. The use of sharia credit cards is still at the maslahah tahsiniyyah level, but can be changed to hajiyyah which is adjusted to the needs of the cardholder. This research can provide consumers with an understanding regarding muamalah law so that they can determine the choice of credit card to use and can also ensure the correlation of problems with the product used.   Penelitian ini bertujuan untuk mengetahui hukum muamalah dan korelasinya terhadap maslahah mengenai penggunaan kartu kredit syari’ah yang saat ini telah menjadi alat transaksi. Penelitian ini merupakan penelitian studi pustaka (library research) dengan metode kualitatif deskriptif. Data diperoleh dari data sekunder yaitu berbagai jurnal, penelitian dan buku yang relevan dengan pembahasan. Data yang diperoleh dari berbagai literatur kemudian dianalisis, lalu reduksi data, dan dihasilkan klasifikasi data dengan mendeskripsikannya pada pembahasan, sehingga diperoleh kesimpulan. Hasil penelitian menunjukkan bahwa kartu kredit syari’ah dibolehkan berdasarkan fatwa DSN MUI No. 54/DSN-MUI/X/2006 tentang sharia card dengan berbagai ketentuan yang tetap memerhatikan prinisp-prinsip syari’ah, seperti tidak menimbulkan riba, tidak digunakan untuk transaksi yang tidak sesuai dengan syari’ah, tidak mendorong pengeluaran yang berlebihan. Berbagai manfaat atas kartu kredit tentu terdapat mafsadat, namun masih dapat diminimalisir. Pengunaan kartu kredit syari’ah masih pada tataran maslahah tahsiniyyah, namun dapat berubah menjadi hajiyyah yang disesuaikan dengan kebutuhan pemegang kartu. Penelitian ini dapat memberikan pemahaman terkait hukum muamalah kepada konsumen sehingga dapat menentukan pilihan kartu kredit yang akan digunakan dan  juga dapat memastikan korelasi maslahah pada produk yang digunakan.
Inovasi Green Banking pada Layanan Perbankan Syari’ah Cania Anggita Putri; Muhammad Iqbal Fasa; Suharto; Adib Fachri
Mutanaqishah: Journal of Islamic Banking Vol. 2 No. 2 (2022): December 2022
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v2i2.402

Abstract

Concern for the environment is now even more intensive than in the past. This concern comes from various organizations, one of which is from banks bringing the idea of ​​Green Banking. Green banking is an environmentally friendly bank activity by considering three aspects: the 3P, (profit, planet and people). This study aims to analyze the relationship between electronic banking as operational support and customer service improvement. Banks can also facilitate and be more environmentally friendly, for example by reducing paper in every transaction or using recycled materials. Thus, it improves the quality of bank services that will be perceived by customers. This research is a qualitative research with descriptive method and the analysis is based on literature study. The results of this study are intended for banks who want to implement or have implemented Green Banking, where knowledge of Green Banking is believed to improve service quality. Kepedulian terhadap lingkungan kini sudah merata lebih intensif dari beberapa waktu sebelumnya. Kekhawatiran ini datang dari berbagai organisasi, salah satunya dari bank  membawa ide Green Banking. Perbankan hijau adalah kegiatan bank yang ramah lingkungan dengan mempertimbangkan tiga aspek: 3P yaitu profit (pencapaian laba), planet (lingkungan) dan people (masyarakat). Penelitian ini bertujuan untuk menganalisis hubungan antara perbankan elektronik sebagai pendukung operasional dan peningkatan layanan pelanggan. Bank juga dapat memfasilitasi dan lebih ramah lingkungan misalnya dengan mengurangi kertas dalam setiap transaksi atau menggunakan daur ulang bahan. Dengan demikian, ini meningkatkan kualitas layanan bank yang akan dirasakan oleh pelanggan. Penelitian ini merupakan penelitian kualitatif dengan metode deskriptif dan analisisnya didasarkan pada studi literatur. Hasil penelitian ini diperuntukan bagi pihak perbankan yang ingin mengimplementasikan atau telah mengimplementasikan Green Banking, dimana pengetahuan tentang Green Banking ini diyakini akan meningkatkan kualitas layanan.
Evaluasi Penggunaan QRIS pada m-Banking Bank Syariah: Pendekatan Technology Acceptance Model Waluyo
Mutanaqishah: Journal of Islamic Banking Vol. 2 No. 2 (2022): December 2022
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v2i2.530

Abstract

This study aims to evaluate transactions using QRIS in mobile banking of Islamic banks. The approach is carried out with the Theory of Acceptance Model (TAM) which integrates usefulness, ease of use and trust in the decision to use QRIS. The respondents who were successfully collected were 140, with technical random sampling in the community in Surakarta. The data analysis technique uses multiple regression analysis with smartPLS. The results show that all variables affect the decision to use QRIS in islamic bank banking cars. Although the results show an influence, there are findings that there is a need for massive socialization of both merchants and users so that the cashless movement can run optimally. In addition, it is necessary to equalize the internet so that the QRIS feature can be felt throughout the region.
Assessing an Islamic Bank's Cash Flow Ana Fitria
Mutanaqishah: Journal of Islamic Banking Vol. 2 No. 2 (2022): December 2022
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v2i2.506

Abstract

The cash flow statement is made up of three parts: operating, investing, and financing cash flows. The objective of this study is to determine the progress of cash flows as observed via changes or comparisons of cash flows at PT. Sharia Aceh Bank. The method adopted is a quantitative descriptive method, in which existing data from the bank's annual reports from 2017 through 2021 is collected and reviewed. The findings reveal that PT. Bank Aceh Syariah has fluctuating cash flow but is still able to maintain positive cash flow on average.
Determinants of Customers Decision to Choose an Islamic Bank Indah Sari
Mutanaqishah: Journal of Islamic Banking Vol. 2 No. 2 (2022): December 2022
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v2i2.626

Abstract

The formulation of the research problem is whether there is an influence of location, service, and promotion on customer decisions in choosing a sharia bank. The discussion in this study is a theory related to location, service, promotion, and customer decisions. This research is a quantitative study, the data source is primary data, data collection using questionnaires and interviews. The research sample consisted of 30 samples with saturated sampling technique, the research analysis used statistics, namely SPSS 20. The results of the study it was found that the variable location had an effect on customer decisions in choosing Islamic banks while the service and promotion has no effect on customer decisions. Then based on the results of the F test, it is known that the variables of location, service, and promotion affect customer decisions in choosing Islamic banks in the Nagasaribu village, Kec. Padang Bolak Tenggara.

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