Mutanaqishah: Journal of Islamic Banking
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
70 Documents
<![CDATA[Optimizing ZIS Funds in Islamic Banks: A Case Study of the Islamic Rural Bank in Yogyakarta ]]>
<![CDATA[Anda]]>;
<![CDATA[Ayu, Navirta]]>;
<![CDATA[Zahra]]>;
<![CDATA[Dwi Harmoyo]]>
<![CDATA[ Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 2 (2025): July - December ]]>
Publisher : <![CDATA[Department of Islamic Banking ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54045/mutanaqishah.v5i2.2960
<![CDATA[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.]]>
<![CDATA[The Impact of Financial Risk, Liquidity Risk, and Operational Risk on Islamic Rural Bank Performance ]]>
<![CDATA[Nita Gustiyana]]>;
<![CDATA[Sania Nuraziza]]>
<![CDATA[ Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 2 (2025): July - December ]]>
Publisher : <![CDATA[Department of Islamic Banking ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54045/mutanaqishah.v5i2.2825
<![CDATA[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.]]>
<![CDATA[Impact of Non-Performing Financing and Capital Adequacy on Profit Growth in Islamic Commercial Banks ]]>
<![CDATA[Kori Saumanisa]]>;
<![CDATA[Ridwansyah]]>;
<![CDATA[Gustika Nurmalia]]>
<![CDATA[ Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 2 (2025): July - December ]]>
Publisher : <![CDATA[Department of Islamic Banking ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54045/mutanaqishah.v5i2.2844
<![CDATA[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.]]>
<![CDATA[Funding Liquidity Risk-Profitability Nexus: Evidence from Islamic Rural Banks ]]>
<![CDATA[Widarjono, Agus]]>
<![CDATA[ Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 2 (2025): July - December ]]>
Publisher : <![CDATA[Department of Islamic Banking ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54045/mutanaqishah.v5i2.2946
<![CDATA[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.]]>
<![CDATA[Assessing Long-Term and Short-Term Relationships on Company Profits Through The Company’s Internal ]]>
<![CDATA[Emalia Putri Anggraeni]]>;
<![CDATA[Dini Rahmayanti]]>
<![CDATA[ Mutanaqishah: Journal of Islamic Banking Vol. 3 No. 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Department of Islamic Banking ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54045/mutanaqishah.v3i1.664
<![CDATA[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.]]>
<![CDATA[Islamic Corporate Governance, Financial Leverage dan Kinerja Keuangan: Volume Pembiayaan Sebagai Pemoderasi ]]>
<![CDATA[Ma'wa, Muhammad Agus Futuhul Ma'wa]]>;
<![CDATA[Siregar, Suci Wulandari Siregar]]>;
<![CDATA[Indarningsih, Nur Aisyah Indarningsih]]>
<![CDATA[ Mutanaqishah: Journal of Islamic Banking Vol. 3 No. 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Department of Islamic Banking ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54045/mutanaqishah.v3i1.682
<![CDATA[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.]]>
<![CDATA[Pengaruh Persepsi Manfaat, Persepsi Kemudahan Penggunaan, dan Kepercayaan terhadap Minat Nasabah Menggunakan Muamalat Digital Islamic Network di Bank Muamalat KCP Madiun ]]>
<![CDATA[Fatin Alfiah Rahmah]]>;
<![CDATA[Husna Ni’matul Ulya]]>
<![CDATA[ Mutanaqishah: Journal of Islamic Banking Vol. 3 No. 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Department of Islamic Banking ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54045/mutanaqishah.v3i1.760
<![CDATA[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.]]>
<![CDATA[Pengaruh Kemudahan dan Kelengkapan Fitur BSI Mobile Terhadap Kepuasan dan Loyalitas Nasabah ]]>
<![CDATA[Ira Nur Alfiana]]>;
<![CDATA[Muhtadin Amri]]>
<![CDATA[ Mutanaqishah: Journal of Islamic Banking Vol. 3 No. 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Department of Islamic Banking ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54045/mutanaqishah.v3i1.774
<![CDATA[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.]]>
<![CDATA[Strategy for Resolving Problematic Financing Using Restructuring Methods Through Ta'awun Principles at Bank Syariah Indonesia Magetan 2 ]]>
<![CDATA[Nirma Wulandari]]>;
<![CDATA[Yunaita Rahmawati]]>
<![CDATA[ Mutanaqishah: Journal of Islamic Banking Vol. 3 No. 2 (2023): December 2023 ]]>
Publisher : <![CDATA[Department of Islamic Banking ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54045/mutanaqishah.v3i2.1002
<![CDATA[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.]]>
<![CDATA[Are Islamic Banks more Stable than Conventional banks? Evidence from the Indonesian Bank ]]>
<![CDATA[Novita Trinanda Putri]]>;
<![CDATA[Rosana Eri Puspita]]>
<![CDATA[ Mutanaqishah: Journal of Islamic Banking Vol. 3 No. 2 (2023): December 2023 ]]>
Publisher : <![CDATA[Department of Islamic Banking ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54045/mutanaqishah.v3i2.1029
<![CDATA[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.]]>
