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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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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 74 Documents
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Effect of Financing Risk and Liquidity Risk on Financial Performance in Islamic Commercial Banks in Indonesia Biliyana; Erike Anggraeni; Liya Ermawati
Mutanaqishah: Journal of Islamic Banking Vol. 6 No. 1 (2026): January - June
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v6i1.2967

Abstract

Purpose– This study aims to analyze the effect of financing risk and liquidity risk on financial performance in Sharia commercial banks in Indonesia in 2020-2024. Methodology— This study uses a quantitative approach. Saturated sampling is a sampling method used by researchers. Therefore, there are 60 sets of financial statement data for the Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), and Return on Assets (ROA) in 2020-2024, which are used in this study. Findings – The results showed that financing risk consistently negatively and significantly impacted financial performance in both time periods, while liquidity risk was only negatively significant in the short term. However, these two risks have been shown to significantly influence financial performance in both the short and long term. Implications – Consistent and effective management of financing risk is crucial to the company’s financial performance in the short and long term. Liquidity risk requires special attention, especially for short-term financial stability, and both risks significantly impact the company’s performance across all periods. Originality—This study showed that financing risks persistently and significantly negatively affect financial performance across all time horizons, whereas liquidity risks affect performance only in the short term; collectively, these two risks remain the main determinants of financial performance.
The Effect of Inflation, BI Rate, and Exchange Rate on Murabahah Financing with Gold Price Moderation Muammar; Hanif; Nur Wahyu Ningsih
Mutanaqishah: Journal of Islamic Banking Vol. 6 No. 1 (2026): January - June
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v6i1.3309

Abstract

Purpose – This study uses the price of gold as a moderating variable to investigate how inflation, the BI Rate, and the rupiah exchange rate affect murabahah funding at Islamic commercial banks between 2015-2024. Methodology – The impact of independent variables on the dependent variable is investigated in this study using quantitative methods and multiple linear regression. The moderating variable is tested using moderation regression analysis. Findings – According to the study, murabahah finance is positively affected by inflation and the rupiah exchange rate, but not by the BI Rate. Based on the moderation regression test results, gold prices can mitigate the effects of inflation on murabahah finance, but they cannot mitigate the effects of the rupiah exchange rate or the BI Rate. Implications – Islamic banks should pay more attention to changes in inflation and exchange rates when managing murabahah financing. They should continue emphasizing the benefits of the fixed margin system, which does not depend on interest rates. Future research is expected to incorporate additional variables that reflect internal banking dynamics and broader macroeconomic conditions. Originality – The originality of this research is, first, the research period on murabahah financing over the past 10 years, which will certainly yield different findings due to the different time frame used. Second, the price of gold has not been examined as a moderating factor for murabahah financing in Islamic commercial banks.
Influence of Loans on Total Assets, Return on Equity, and Inflation on Islamic Banks’ Capital Buffer Elfa Duwina; Any Eliza; Nur Wahyu Ningsih
Mutanaqishah: Journal of Islamic Banking Vol. 6 No. 1 (2026): January - June
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v6i1.3183

Abstract

Purpose – This study aims to examine the influence of Loans to Total Assets (LOTA), Return on Equity (ROE), and Inflation on the Capital Buffer Methodology – This study employs a quantitative approach, utilizing a causal associative study and multiple linear regression as its analytical methods. The data used are secondary data sourced from Islamic banking statistics for the period from January 2020 to December 2024. The analytical tool used in this study is Eviews 10. Findings – The results show that Loans to Total Assets (LOTA) has no significant effect on the Capital Buffer. Return on Equity (ROE) has no significant effect on the Capital Buffer. Inflation has no significant effect on the Capital Buffer. Implications – The results of this study provide recommendations for each bank. They can be used by bank management to inform decisions on asset and capital management strategies to maintain financial stability amid fluctuating inflation. Originality – Providing insight into the importance of financial management, this research is original because it combines factors that have not been widely discussed in the context of Islamic banks in Indonesia, thereby making a new contribution to the literature and practice of the Islamic banking industry.
Analysis of the Potential and Implementation of Risk Management in Sharia Financing for Shallot Farmers in Brebes Regency M Fauzan Ali Muzaki; Alvin Yahya
Mutanaqishah: Journal of Islamic Banking Vol. 6 No. 1 (2026): January - June
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v6i1.3488

Abstract

Purpose – This study aims to analyze the potential of Islamic financing in the shallot farming sector in Brebes Regency, including the financing mechanisms and analysis applied, as well as the implementation of risk management by Islamic banks in distributing financing to shallot farmers. Methodology – This study uses a qualitative method with a descriptive-exploratory approach to understand the phenomenon as it naturally emerges from informants. Data collection was conducted through semi-structured interviews with relevant parties, including the head of the shallot farmer group in Rengaspendawa village, the marketing department of Bank Syariah Indonesia KCP A Yani 1 Brebes, and the Mantri Tani (farmer advisor) at the Rengaspendawa village, Larangan Subdistrict Agricultural Extension Center. Findings – This study shows that sharia financing has significant potential to support shallot farming in Brebes Regency due to the high capital requirements and the business feasibility. The financing mechanism applies the 5C principle with an emphasis on character and cash flow analysis, while risk management is carried out preventively, mitigatively, and through continuous monitoring. This approach is effective in minimizing financing risk and supporting the sustainability of farmers' businesses. Implications– The results of this study emphasize the importance of developing Islamic financing schemes that are adaptive to seasonal patterns and agricultural risks in Brebes Regency, through strengthening risk management and collaboration between Islamic banks, farmers, and local governments to support sustainable access to capital. Originality– This study contributes to the literature by empirically analyzing the integration of sharia financing and risk management in the shallot farming sector in Brebes Regency, emphasizing the seasonal and high-risk characteristics of farming businesses.

Page 8 of 8 | Total Record : 74

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