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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 70 Documents
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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.
Opportunities For Establishing Islamic Bank in The City of Balikpapan: Business Feasibility Study Approach Muhammad Arif Kurniawan; Beni Setyawan; Eko Priyojadmiko
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 1 (2025): January - June
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i1.2623

Abstract

Purpose – This study aims to analyze the feasibility of establishing an Islamic bank in Balikpapan through a business feasibility study approach, considering market, technical, financial, legal, as well as social and economic aspects. Methodology – The research utilizes a combination of literature reviews and surveys targeting potential customers and Islamic finance industry players to assess the feasibility of Islamic banking in Balikpapan. Findings – The study reveals that high public interest in Islamic banking services, along with supportive government policies and regional economic growth, significantly enhances the feasibility of establishing an Islamic bank in Balikpapan. However, challenges such as improving Islamic financial literacy and competition with conventional banks need to be addressed. Implications – The findings highlight the need for effective strategies to optimize market opportunities and strengthen the competitiveness of Islamic banks in Balikpapan. Financial institutions and policymakers should focus on financial literacy programs and innovative banking solutions to increase public adoption of Islamic banking. Originality – This study offers a comprehensive business feasibility analysis of Islamic banking in Balikpapan, a strategic economic hub in East Kalimantan and the gateway to the Nusantara Capital City (IKN). The research contributes to the growing discourse on expanding Islamic finance in emerging economic regions, particularly in the context of Balikpapan’s role as a vital link to IKN.
The Determinants of Customer Satisfaction at Bank Syariah Indonesia Dwi Ayuk Indriawati; Edi Susilo
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 1 (2025): January - June
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i1.2639

Abstract

Purpose – This study aims to examine the effect of Islamic service quality, commitment, corporate image, and level of trust in shaping customer satisfaction at Bank Syariah Indonesia (BSI) KCP Jepara. Methodology – This study uses a quantitative approach involving 106 customers of Bank Syariah Indonesia (BSI) KCP Jepara as a sample. The sampling technique applied is convenience sampling, a non-probability sampling method. Data collection was carried out through questionnaires distributed online and directly. The data obtained were then analyzed using multiple linear regression, hypothesis testing (T and F), and classical assumption tests, which include normality, multicollinearity, heteroscedasticity, and the coefficient of determination, with the help of IBM SPSS 23 software. Findings – The study found that Islamic service quality and trust level have a positive and significant impact on customer satisfaction. However, commitment and corporate image did not show a significant influence on the level of satisfaction. Implications – The results of this study indicate that sharia-based services and the level of trust have an important role in increasing customer satisfaction. Therefore, BSI KCP Jepara is advised to continue to optimize the quality of Islamic services and maintain transparency and trust to maintain customer loyalty. Originality – This research presents a new perspective on the various factors that play a role in shaping customer satisfaction in Islamic banking, especially at BSI KCP Jepara. Different from some previous studies, this study found that commitment and corporate image are not always the dominant factors in shaping Islamic bank customer satisfaction.  
The Maqashid Shariah in Priority Banking Strategy: An Analysis of Bank Syariah Indonesia Gorontalo Branch Muhammad Syarif H Djauhari; Supandi Rahman
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 1 (2025): January - June
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i1.2335

Abstract

Purpose – This study aims to analyze the application of maqashid syariah principles in marketing strategies carried out by Priority Banking Officers (PBOs) at Bank Syariah Indonesia (BSI) Gorontalo branch office. In an era of tight competition, marketing strategies based on sharia principles are an important key to attracting and retaining priority customers. Methodology – This study uses a qualitative approach by interviewing PBOs and analyzing related documents to explore how Maqashid Syariah is implemented in banking services. Findings – The results of the study indicate that BSI Gorontalo has implemented several strategies in accordance with maqashid sharia, such as a personal approach to customers, exclusive services based on justice and welfare, and investment education in accordance with sharia principles. These strategies aim to improve the social welfare of customers, as well as ensure the sustainability and growth of the bank. Implications – These findings indicate that the implementation of maqashid sharia not only strengthens the bank's position in the sharia banking market, but also has a positive impact on community welfare. Originality – Therefore, further research is expected to explore how this strategy can be expanded and optimized to achieve a greater social impact in society.
The Influence of Capital Size and Zakah on Islamic Social Reporting in Islamic Commercial Bank M. Akbar Alfahrozi; Ridwansyah; Heni Verawati
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 1 (2025): January - June
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i1.2634

Abstract

Purpose – The objective of this study is to determine the impact of capital size and obligatory charity on Islamic Social Reporting in Sharia commercial banks. Methodology – The study’s population comprises 14 Islamic commercial banks, while the sample includes 9 Islamic commercial banks. This research employs an explanatory methodology and is quantitative in nature. Regression analysis of panel data, supported by Eviews 12 analysis tools, is the research methodology utilized in this work. Findings – The study’s findings revealed a significant positive correlation between the size of capital or a car and Islamic social reporting. This suggests that Islamic banks with substantial capital tend to be more effective in conducting social reports in a transparent and accountable manner, adhering to Islamic principles. Conversely, the study indicated that zakah has a minimal impact on Islamic social reporting. It further asserted that zakah’s contribution to corporate social reporting is not as substantial as other factors, such as other capital resources, which enable companies to conduct social reporting comprehensively and systematically. Implications – While Indonesia’s Islamic banking industry is experiencing growth and intensifying competition, maintaining a certain level of bank health remains essential. A bank’s capital is one of several key factors that determine its health, as it is primarily responsible for generating the highest possible returns. Originality – In addition to fulfilling legal obligations, Islamic banks’ implementation of the Islamic Social Reporting Program surpasses expectations by establishing a robust Islamic philosophy and tasawwur (visual representation) as the foundation for their social responsibility. This positioning elevates them as one of the financial institutions that can contribute to the flourishing of the community.
The Effect of Good Corporate Governance on Sustainability Reporting: Evidence from Bank and Non-Bank Reza Amanda Bahtiari; Agus Kurniawan; Gustika Nurmalia
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 1 (2025): January - June
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i1.2640

Abstract

Purpose – The objective of this inquiry is to determine the impact of corporate governance on the level of sustainability report disclosure, with industry type as a control variable. Methodology – This study employs quantitative research methodologies. The company’s official website serves as a primary source of data for financial statements and sustainability reports, which are integral to the data collection process. Regression analysis of panel data utilizing Eviews 13 constitutes one of the employed data analysis techniques. Purposive sampling is the sampling method employed for the data collection process. After a five-year monitoring period, the sample comprised 14 companies that demonstrated exemplary corporate governance practices during the 2019-2023 timeframe. Findings – The investigation revealed that the board of directors and independent commissioners exerted no influence on the level of disclosure in the sustainability report. Conversely, the audit committee had a negative impact, while industry-specific control variables exhibited a positive impact. Consequently, based on the findings of the investigation, all three components of effective corporate governance—independent commissioners, directors, and audit committees—exert influence on the level of disclosure in sustainability reports. Implications – The outcomes of the inquiry provide investors with a comprehensive understanding of a company’s sustainability, enabling them to make informed investment decisions. These insights highlight the crucial role of high-quality sustainability report disclosures in fostering effective corporate governance and ensuring long-term sustainability. Originality – This inquiry stands out as it analyzes the impact of the pandemic from 2019 to 2023, utilizing CGPI-rated businesses as the primary subjects and incorporating industry types as control variables.
Impact of Internal and External Factors on Non-Performing Financing in Indonesia’s Islamic Commercial Banks Firginia Amanda; Any Eliza; Rahmat Fajar Ramdani
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 1 (2025): January - June
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i1.2741

Abstract

Purpose–This study examines how external factors like inflation, FDR, and CAR affect non-performing financing in Indonesian Sharia commercial banks. Methodology—Using a quantitative methodology, this study examined Islamic commercial banks registered with the Financial Services Authority (OJK) over a five-year observation period, from 2019 to 2023. Purposive sampling was used to choose the study’s sample, which included ten Islamic commercial banks that met the requirements. The data analysis technique employed is panel data linear regression analysis with Eviews 13. Findings – Based on the results of research and analysis, it was concluded that partially FDR and CAR variables had a significant negative effect on NPF. In contrast, inflation variables did not affect NPF. Moreover, variable FDR, CAR, and inflation do not impact NPF. Implications – This study suggests that Islamic commercial banks should focus on internal factors, particularly the Financing to Deposit Ratio and Capital Adequacy Ratio, when managing Non-Performing Financing. An increase in FDR and a decrease in NPF indicate the importance of efficient liquidity management and strong capital to maintain the quality of financing assets. Originality—The study analyzed the effect of Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), and inflation on Non-Performing Financing (NPF) at Sharia commercial banks in Indonesia from 2019 to 2023. While FDR and CAR have a significant negative effect on NPF, and inflation has no effect, the study’s novelty lies in its simultaneous evaluation of all three variables, which collectively have no significant impact on NPF.
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.

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