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Rifadli D Kadir
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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 72 Documents
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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.
Product Development Strategy for Increasing Competitive Advantage at BMT Al-Huda Grabag Arum Maesaroh Putri; Yeny Fitriyani; Fuad Yanuar AR; Purwanto
Mutanaqishah: Journal of Islamic Banking Vol. 4 No. 1 (2024): June 2024
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v4i1.1555

Abstract

The research aims to determine BMT Al-Huda Grabag's product development strategy. This research focuses on identifying internal and external elements and creating the right business strategy. Product development strategies are crucial to improving BMT's position and competitiveness. Internal factor identification results indicate that companies today have strengths such as satisfactory and quality services, structured financial services, e-commerce platforms that support UMKM, and cooperation with various parties. Internal factors that need to be more robust are limited human resources and incomplete information on digital platforms. Identification of external factors such as public ignorance of religion, inaccurate customer financial reports, and competition with renters and online loans are threats. This research will enhance understanding of product development and targeted strategies for improving the competitiveness of BMT using qualitative approaches and SWOT analysis. Furthermore, the research results are expected to provide new knowledge for similar research.
Management of Murabahah and Musyarakah Financing Products at BMT Saudara Magelang as an Islamic Non-Bank Institutions Siti Masruroh; Fuad Yanuar Ahmad; Yeny Fitriyani
Mutanaqishah: Journal of Islamic Banking Vol. 4 No. 1 (2024): June 2024
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v4i1.1556

Abstract

This study focuses on the management of murabahah and musyarakah financing products at BMT Saudara, a non-bank Islamic financial institution. The objective is to understand and improve product management at BMT Saudara. The research methods include interviews, observations, and documentation. The findings show that BMT Saudara successfully implements murabahah and musyarakah financing schemes according to Sharia principles. These financing products reflect a deep understanding of Sharia principles. The study provides insights into best practices in managing Islamic financing products at non-bank financial institutions, particularly at BMT Saudara. These findings are expected to support further improvements and developments to enhance the effectiveness of murabahah and musyarakah financing product management in the Islamic finance environment. The implications of these findings include improved product management practices that can contribute to the growth and stability of non-bank Islamic financial institutions like BMT Saudara.
The Influence of Sharia Financial Literacy, Technological Advances, Return Expectations, and Minimum Capital on Generation Z's Interest in Investing in the Sharia Capital Market Muhimmatul Rizza; Edi Susilo
Mutanaqishah: Journal of Islamic Banking Vol. 4 No. 1 (2024): June 2024
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v4i1.1557

Abstract

This study investigates the influence of Sharia financial literacy, technological advancement, return expectations, and minimum capital on the investment interest of Generation Z in the Sharia capital market of Jepara Regency. Using a quantitative method, the research targets Generation Z individuals in Jepara Regency, irrespective of their investment status. Data were collected through Google Forms questionnaires distributed to 100 participants. Analysis, conducted using SPSS version 25, revealed that 71.8% of Generation Z's investment interest in the Sharia capital market is influenced by the studied factors, while 28.2% is affected by other factors not included in the model. This study significantly contributes to understanding what drives Generation Z's interest in Sharia investments, offering valuable insights for the Sharia finance sector. The findings highlight the importance of enhancing financial literacy, technological adoption, and accessibility to attract more Generation Z investors to the Sharia capital market.
The Influence of Financing, Service-Based Income, and Internal Factors on Net Operating Margin in Islamic Commercial Banks Raden Marsha Ananda Putri; Tenny Badina; Ahmad Fatoni
Mutanaqishah: Journal of Islamic Banking Vol. 4 No. 1 (2024): June 2024
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v4i1.1559

Abstract

This study examines the impact of the Financing to Deposit Ratio (FDR), Fee-Based Income (FBI), Operating Expenses to Operating Income (BOPO), and Non-Performing Financing (NPF) on the Net Operating Margin (NOM) of Islamic Commercial Banks (BUS) in Indonesia from 2017-2023. Amid concerns about the sustainability of Islamic banks due to excessive reliance on FBI rather than financing (FDR). Panel data from secondary data Islamic Commercial Banks (BUS) financial statements and the Financial Services Authority (OJK) with Eviews 12. The results show that an increase in FDR positively affects profitability (NOM), while excessive reliance on FBI significantly negatively impacts profitability (NOM). BOPO also has a significant negative impact on profitability (NOM), whereas Non-Performing Financing (NPF) does not significantly affect profitability (NOM). These findings suggest that Islamic Commercial Banks should optimize FDR and BOPO, carefully manage dependence on FBI, and diversify income and risk strategies to enhance profitability.
Application of Mudharabah Contract on Business Capital Financing Products at BMT ANFA' NU Umi Arifah; Achmad Nur Alfianto; Yeny Fitriyani
Mutanaqishah: Journal of Islamic Banking Vol. 4 No. 1 (2024): June 2024
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v4i1.1573

Abstract

This research explores the use of mudharabah contracts in capital financing products at BMT Anfa' NU, an Islamic microfinance institution. Using qualitative methods, especially grounded theory, this study reveals that BMT Anfa' NU complies with the profit sharing principle determined at the beginning of the contract and provides funding on a weekly or monthly basis. The business capital financing products offered are in accordance with Sharia guidelines, with procedures that include application submission, document collection and feasibility assessment. This research provides a comprehensive understanding of the implementation of mudharabah agreements in financing business capital at BMT Anfa' NU, as well as the steps needed to access business capital through this sharia financial institution. In addition, this research provides practical recommendations to BMT Anfa' NU to improve the quality of mudharabah contract implementation and can serve as a guide for other Islamic microfinance institutions.
The Influence of Productive Social Funds and Zakat Funds on The Development of MSMEs: Comparative Study of Social Services and BAZNAS Cilegon City Fennty Septiani; Sulaeman Jajuli; Bani Idris Hidayanto
Mutanaqishah: Journal of Islamic Banking Vol. 4 No. 1 (2024): June 2024
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v4i1.1574

Abstract

Direct Cash Assistance from the Village Fund is the term used to refer to government support that is allocated directly from the state budget. In addition to the community, they are also able to receive financial support from zakat in the form of productive assistance for micro, small, and medium enterprises (UMKM). This study employs descriptive quantitative research methods, specifically research that collects data in numerical form. The main sources of data for this research come from individuals who receive social assistance from Cilegon City Social Service and productive zakat from BAZNAS Cilegon City. Researchers collected primary data by interviewing and surveying these recipients. Providing social funds and productive zakat funds greatly impacts the growth of MSMEs. Social service and BAZNAS Cilegon City assist and manage the funds to ensure they are utilized properly for MSME development, improving the community's quality of life. The distribution of funds at BAZNAS Cilegon City is effectively done in cash for business capital, including home industries and small stalls. Currently, the distribution of social aid at DINSOS Cilegon City is not working well as the beneficiaries keep changing every year.
Analysis of Qordhul Hasan Financial Management at The Non-Bank Islamic Financial Institutions: Evidence from Islamic Saving and Loan Cooperative Miftahul Janah; Dwi Harmoyo; Edo Segara Gustanto
Mutanaqishah: Journal of Islamic Banking Vol. 4 No. 1 (2024): June 2024
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v4i1.1587

Abstract

The purpose of this research is to find out the management of Qordhul Hasan and analyze it based on the management functions implemented at BMT Beringharjo. This research is field research with a qualitative and descriptive approach. Primary data were obtained from interviews with management, managers, and members of BMT Beringhgarjo, while secondary data is in the form of notes or papers from various scientific works, the internet, or publications about this research problem. Methods of data collection used observation, interviews, and documentation Assessment of the validity of the data used triangulation techniques, sources, and time Data analysis involves the processes of data collection, data reduction, statements, and concluding. The results of the study show that BMT Bringharjo has implemented Qardhul Hasan financing product management since the submission of the application to completion. BMT Bringharjo in implementing the functions of Qardhul Hasan's financing management as follows: Planning, including the source of funds targeting officers and administration. Organizing includes human resources, time scheduling, and fund allocation. Implementation includes application services, appraisal, realization, installments, billing, and settlement. Control includes monitoring borrower members based on current, substandard, doubtful, and loss categories with different handling according to the Qardhul Hasan financing category.

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