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Rifadli D Kadir
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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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The Implementation of Islamic Business Ethics in Practice: The Income Smoothing Method in Islamic Banking Wirdiansah, Muhamad; Anton Priyo Nugroho; Mawftiq, Rarasati; Muhammad Arif Yahya
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.v5i1.1999

Abstract

Purpose:This study examines Islamic business ethics in income smoothing within Islamic banking. It analyzes whether income smoothing aligns with Islamic ethics principles of fairness, transparency, and accountability, and its implications for stakeholder trust and institutional integrity. Methodology:A qualitative approach was used, which included looking at the content of Islamic banks' financial statements and talking to important people, like Shariah board members and financial experts. The study also incorporated a review of relevant Islamic jurisprudential texts to assess compliance with Shariah principles. Findings:Although income smoothing is a common practice to stabilize profit distribution and ensure customer satisfaction, its implementation raises ethical concerns, according to the research. Some practices may inadvertently conflict with the principles of transparency and honesty in financial reporting. However, when applied within Shariah-compliant frameworks, income smoothing can enhance the stability of Islamic banks and foster stakeholder trust. Implication:The findings highlight the necessity of implementing stricter regulatory oversight and formulating comprehensive guidelines to align income-smoothing practices with Islamic business ethics. Banks should prioritize ethical considerations to maintain their Shariah-compliant status and uphold public trust. Originality:This study contributes to the limited body of research on the intersection of Islamic business ethics and income smoothing practices. It offers a novel perspective by integrating Shariah principles into the discussion of financial management strategies in Islamic banking.
The Fed's Rate Hike Impact on Stock Volatility: A Comparison of Shariah and Conventional Banks Sri Anggowati, Luki; Wahyudi, Henri D; Kistiani Hegy Suryana, Alean; Ria Safitri, Unna
Mutanaqishah: Journal of Islamic Banking Vol. 4 No. 2 (2024): December 2024
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v4i2.2066

Abstract

This study investigates the impact of The Fed’s rate hikes on the stock price volatility of conventional and Shariah-compliant banks in Indonesia, with a focus on comparing their responses to global monetary shocks. The research employs GARCH(1,1) models to analyze daily data from January 6, 2021, to August 30, 2024, for BBRI (conventional) and BRIS (Shariah-compliant). Macroeconomic factors such as inflation, BI Rate, and The Fed’s rate hike (dummy variable) are included as external regressors. The results reveal that The Fed’s rate hikes significantly increase the volatility of conventional banks like BBRI, while reducing volatility in Shariah-compliant banks like BRIS. This contrasting behavior reflects the structural differences between the two banking models, with Shariah-compliant banks showing greater resilience due to their reliance on risk-sharing mechanisms and avoidance of interest-based operations. The findings offer valuable insights for investors, policymakers, and financial institutions. For investors, Shariah-compliant banks provide a more stable investment during global monetary tightening. Policymakers can use these insights to develop targeted strategies to enhance financial stability in Indonesia’s dual banking system. This study contributes to the literature by providing a comparative analysis of how conventional and Shariah-compliant banks respond to global monetary policy shocks, highlighting the unique resilience of Islamic financial principles.
Risk Mitigation Analysis of Mudharabah Financing at KSPPS BMT Tamzis Bina Utama Branch Magelang City Adi Fahrudin; Fuad Akhmad Yanuar Rifai; Qurotul Aini
Mutanaqishah: Journal of Islamic Banking Vol. 4 No. 2 (2024): December 2024
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v4i2.2103

Abstract

Financing with mudharabah contracts at KSPPS BMT Tamzis Bina Utama has risks caused by member deviations during financing or negative character of members. This occurs due to member negligence, breach of contract, and internal management of the institution, which can result in losses. Thus it is necessary to mitigate these risks. So, this study uses a qualitative method to look at how the KSPPS BMT Tamzis Bina Utama Magelang City Branch lowers the risks of mudharabah financing. The results of the study indicate that in the process of analyzing financing feasibility, Tamzis has collaborated with PT Pefindo (a credit score that shows the profile of whether members or institutions qualify for financing). Surveys on business feasibility, capacity, collateral, character, capital and economic conditions are also carried out. There are life, health and capital insurance programs (specifically for post-mejeur risk). As for mitigating the possibility of problematic financing, Tamzis has formed a reserve fund whose procedures and amounts follow applicable regulations (DSN Fatwa No: 18 / DSN-MUI / IX / 2000).
Islamic Organizational Culture, Islamic Work Ethics and Job Satisfaction’s Impact on Employee Performance in Islamic Microfinance Naila Mufawazah; Mahmudatus Sadiyah
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.v5i1.2271

Abstract

Purpose – The purpose of this study is to examine the effect of Islamic work ethic, Islamic organizational culture, and job satisfaction on the employee performance of BMT under ASKOWANU Jepara. The Islamic microfinance in this study is BMT ASKOWANU Jepara. Methodology – This research used a quantitative methodology and a sample of 80 employees at BMT affiliated with ASKOWANU Jepara. The data was collected utilizing a purposive sampling method and a questionnaire. Data analysis methodologies encompass ordinary least squares (OLS) regression and hypothesis testing, namely the partial test (T test) and simultaneous test (F test). Findings – The results indicated that Islamic organizational culture influences employee performance at BMT Jepara. Nonetheless, the Islamic work ethic and job satisfaction exert no influence on employee performance. Implications – These studies offer guidance for BMT managers to enhance Islamic work ethic and workplace happiness to elevate staff performance. A more effective technique is required for achieving the adoption of Islamic organizational culture within the workplace. Originality – This study provides empirical insights into the correlation among Islamic work ethic, Islamic organizational culture, and job satisfaction inside Islamic microfinance institutions, specifically BMTs in Jepara, utilizing a quantitative method.
The Application of Murabahah Contract in Credit-Based Sale and Purchase: Implications for Consumer Protection Siti Ropiah
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.v5i1.2326

Abstract

Purpose – This research aims to understand the application of Murabahah contracts in credit-based buying and selling in Islam and its implications for consumer protection. Methodology – This study uses a normative approach to understand the legal basis of murabahah. In addition, a study was conducted on the regulations governing Islamic financial institutions, to see how murabah contracts are applied in credit transactions. Findings – The findings of the study show that although this contract is in principle in accordance with sharia, there are several challenges in its implementation, such as information transparency, risk management, and the fulfillment of consumer rights. The legal implications of these findings include the need for increased supervision, customer education, and regulatory updates to ensure consumer protection. Implications – The results of the study provide recommendations to strengthen the Islamic banking system through increasing accountability in the implementation of murabahah contracts to create a fair relationship between banks and customers and support sharia-based economic growth. Originality – This study conducts a comprehensive study related to contract regulations and Murabahah contract practices, and especially its implications for consumer protection.
Implementation of ESG Principles in Investment of Bank Syariah Indonesia: An Analysis of Maqashid Shariah Putri; Purwanto; M. Pudail
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.v5i1.2592

Abstract

Purpose – This study aims to analyze the application of the principles of Enveromental, social, Governance (ESG) in the investment of Indonesian Islamic banks (BSI) in terms of maqashid syariah perspective. Methodology – The method used in this research is a qualitative method with a descriptive approach. The data sources used come from secondary data in the form of annual reports, industry reports, and online news. In addition, the research data also comes from various articles published in scientific journals. Findings – The results of this study indicate that there is a strong alignment between the principles of ESG and Maqashid sharia in investment activities carried out by Bank Syariah Indonesia (BSI). The alignment of these two concepts creates an investment model that is not only focused on financial gain but also oriented towards mutual benefit and environmental preservation. This research identifies the ESG principles in the investments made by BSI in line with maqashid sharia for the protection of life (hifs al-nafs), reason (hifz al-aqal), property (hifz al-maal), religion (hifz al-din) and offspring (hifz al-nas). Implications – The implication of this research is that the ESG principle in investment activities if done properly does not conflict with the maqashid syariah principle. Originality – This research provides a new perspective on the alignment between ESG principles and maqashid sharia. The results of this study provide data support that these two concepts complement each other, so that investments do not only consider financial returns.
The Effect of Green Banking Performance and Service Quality on Customer Satisfaction Using Mobile Banking Fitri Rahmadila; Ridwansyah; Weny Rosilawati
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.v5i1.2611

Abstract

Purpose – This inquiry aims to examine the impact of Green Banking performance and service quality on customer satisfaction using Mobile Banking. Methodology - In this inquiry using the type of primary data by survey method, which makes a questionnaire with questions related to research. The data analysis technique used is multiple linear regression analysis. This technique is useful to find out the impact of several independent elements on the dependent element analyzed through SPSS version 29. Findings – Based on the results obtained that the performance of green banking and service quality significantly affect customer satisfaction. Together, green banking performance and service quality have a significant influence on customer satisfaction using mobile banking. Implications – The results of this inquiry will provide recommendations on the association between the performance of green banking and mobile banking is increasingly crucial in the context of digital transformation in the banking sector that focuses on sustainability. Originality – This inquiry provides insights to increase attention to the concept of sustainability in the modern banking world, especially in the application of green banking.
The Impact of Cost-to-Income Ratio, Net Benefit, and Operating Expenses on Islamic Commercial Bank Loss Reserves Annisa Anggraini; Fatih Fuadi; Is Susanto
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.v5i1.2614

Abstract

Purpose – This study aims to examine the influence of Cost to Income Ratio (CIR), Net benefit (NI) and operating expenses operating income (BOPO) on the impairment loss reserve (CKPN). Methodology – In this study, the sample determination was carried out for 5 years. Determination of sample criteria using purposive sampling method, which is a sampling technique derived from certain criteria and obtained a sample of 6 banks so that the total number of samples is 30 samples. The method used is regression analysis of panel data using Random Influence Model approach analyzed through software Eviews 10. Findings – Derived from upshots of the study can be obtained that the partial Cost to Income Ratio has a significant influence on CKPN. Net rewards significant influence on CKPN. Operating expenses operating income has no significant influence on CKPN. Simultaneously Cost to Income Ratio, Net benefits and operating expenses operating income has a significant influence on CKPN in Sharia commercial banks registered with the Financial Services Authority for the period 2019-2023. In Islamic business management, efficiency (CIR and BOPO), transparency and benefit optimize halal income (NI) and maintain financial stability in accordance with sharia values. Implications – Upshots of this study provide recommendations to each bank in facing different credit risk challenges, both in terms of financing portfolio characteristics, risk mitigation strategies, and financial management policies. Originality – This study provides insight into the importance of risk management in Islamic banking, especially in managing impairment losses (CKPN) as a mitigation measure against potential financing risks.  
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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