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Irma Rosyidah
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jurnal.jifsb@staisenorituban.ac.id
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Journal of Islamic Finance and Syariah Banking
Published by STAI Senori Tuban
ISSN : -     EISSN : 30266017     DOI : https://doi.org/10.63321/JIFSB
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
ournal of Islamic Finance and Syariah Banking adalah jurnal akademik yang fokus pada keuangan Islam dan perbankan syariah. Jurnal ini menyajikan artikel-artikel ilmiah yang mendalam tentang prinsip-prinsip ekonomi Islam, hukum keuangan Islam, perbankan syariah, investasi berbasis syariah, pasar modal Islam, dan topik terkait lainnya. Jurnal ini memberikan wadah bagi para peneliti dan akademisi untuk berbagi pemikiran, analisis, dan pandangan kritis mereka terhadap isu-isu penting dalam dunia keuangan Islam dan perbankan syariah. Journal of Islamic Finance and Syariah Banking berupaya mendorong diskusi intelektual yang mendalam dan kontribusi berharga terhadap pemahaman tentang warisan intelektual Islam
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 4 Documents
 1 
Search results for , issue "vol. 3 no. 2 (2026): april" : 4 Documents clear
Corporate Social Responsibility Bank Syariah Indonesia: Implementasi Praktis dan Analisis Konseptual Berdasarkan Etika Sosial Imam Al-Ghazali Amran Suradi; Mustofa Mustofa; Muhammad Yazid
Journal of Islamic Finance and Syariah Banking Vol. 3 No. 2 (2026): April
Publisher : Program Studi Perbankan Syariah STAI Senori Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63321/jifsb.v3i2.138

Abstract

This study analyzes the implementation of Corporate Social Responsibility (CSR) at PT Bank Syariah Indonesia (BSI) from the perspective of Islamic social ethics based on the thought of Imam Al-Ghazali. A descriptive qualitative approach is employed using content analysis of sustainability reports, CSR policy documents, official publications, and relevant academic literature on Islamic CSR (i-CSR) and Al-Ghazali’s ethical framework. The findings indicate that BSI’s CSR is structured across five main pillars: economic empowerment, education, health, humanitarian assistance, and religious facilities, supported by the systematic distribution of zakat, infaq, sadaqah, and waqf through BSI Maslahat. Beyond philanthropic activities, BSI demonstrates a shift toward empowerment-based programs and sustainable community development. These practices reflect key ethical principles of Al-Ghazali, including honesty, trustworthiness (amanah), justice, and public welfare (maslahah), while also aligning with the objectives of Islamic law (maqāṣid al-syarī‘ah). However, the study identifies limitations in the measurement of long-term social impact. Therefore, it recommends the development of maqāṣid-based performance indicators and the integration of i-CSR frameworks into sustainability reporting to enhance accountability and transformative social outcomes.
Pengaruh Current Ratio, Return on Assets, dan Debt to Equity Ratio terhadap Dividend Payout Ratio Perusahaan Manufaktur di ISSI Suherman
Journal of Islamic Finance and Syariah Banking Vol. 3 No. 2 (2026): April
Publisher : Program Studi Perbankan Syariah STAI Senori Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63321/jifsb.v3i2.163

Abstract

Investors in the Islamic capital market need accurate financial information to assess the sustainability of dividend distributions without risking financial difficulties (financial distress). This study aims to analyze the influence of Current Ratio (CR), Return on Assets (ROA), and Debt to Equity Ratio (DER) partially or simultaneously on Dividend Payout Ratio (DPR) on consumer goods manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2020–2024 period. This associative quantitative research uses purposive sampling and obtains a sample of 22 issuers, with a total of 110 observations over five years. Data analysis was conducted through multiple linear regression testing using SPSS software. The results showed that, partially, CR and DER had a positive and significant effect on DPR. Conversely, ROA did not significantly affect DPR, indicating that high profitability was not immediately allocated for dividend distribution, but rather prioritized as profit retention to strengthen internal capital post-pandemic. Simultaneously, the variables CR, ROA, and DER had a significant effect on DPR with a value ofAdjustedof 0.651 (65.1%), while the remaining 34.9% is explained by factors outside the research model. These results indicate that the dividend policy of Islamic manufacturing issuers is driven more by the availability of liquidity and a controlled debt structure below the Islamic screening criteria than by pure profitability. The practical implication for Islamic investors is the importance of prioritizing CR and DER ratio analysis as key indicators in predicting issuer dividend consistency.
Analisis Hukum Komparatif Model Mikrofinansial Syariah di Indonesia, Malaysia, Bangladesh, dan Pakistan Anggi Ristiani; Ayu Fitriya
Journal of Islamic Finance and Syariah Banking Vol. 3 No. 2 (2026): April
Publisher : Program Studi Perbankan Syariah STAI Senori Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63321/jifsb.v3i2.167

Abstract

This study aims to analyze and compare the Sharia microfinance legal frameworks in Indonesia, Malaysia, Bangladesh, and Pakistan, focusing on three dimensions: Sharia contracts/instruments, Sharia governance structures, and formal regulatory frameworks, and to evaluate their compliance with the principles of maqāṣid al-syarī'ah, particularly hifdz al-mal. This study employs a normative legal research method using a conceptual comparative legal approach, based on secondary data consisting of primary legal sources (legislation, fatwas from Sharia authorities, and court decisions) and secondary legal sources (academic journal articles and institutional reports). Indonesia grapples with the dual legal status of Baitul Maal wat Tamwil (BMT) institutions; Malaysia has strong Sharia governance at the banking level but inconsistent oversight at the microfinance level; Bangladesh lacks a stand-alone Sharia legal framework, with Sharia regulations still integrated within conventional banking legislation; while Pakistan demonstrates a paradox between the very high operational performance of Akhuwat and a persistently weak formal governance framework. None of the four countries has achieved ideal compliance with maqāṣid al-sharī'ah, and the regulatory challenges facing Sharia microfinance have proven to be contextual and path-dependent in each country.
Evaluasi Kinerja Keuangan Bank Syariah Indonesia Menggunkan Metode Sharia Conformity And Profitability (SCnP) Adik Tya Hasibuan; Nurlaila Nurlaila; Nur Ahmadi Bi Rahmani
Journal of Islamic Finance and Syariah Banking Vol. 3 No. 2 (2026): April
Publisher : Program Studi Perbankan Syariah STAI Senori Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63321/jifsb.v3i2.173

Abstract

The performance assessment of Islamic banking has tended to use conventional approaches focusing solely on profitability without measuring compliance with Shariah principles. In fact, Islamic banks have different socio-economic characteristics from conventional banks. This study aims to evaluate the financial performance of Bank Syariah Indonesia (BSI) using the Shariah Conformity and Profitability (SCnP) method based on the 2025 financial reports. The method used is quantitative descriptive with secondary data from BSI’s annual report. The research objects include two aspects: Sharia Conformity (measured through Islamic Investment Ratio, Islamic Income Ratio, and Profit Sharing Ratio) and Profitability (ROA, ROE, and Net Profit Margin). The results are mapped into the SCnPmatrix to determine BSI’s performance position. This research is expected to provide a more comprehensive overview of BSI’s performance in terms of Shariah compliance and profitability, and serve as evaluation material for bank management, regulators, andother stakeholders

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