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Jurnal At-Tamwil: Kajian Ekonomi Syariah
Published by Universitas Islam Tribakti Lirboyo Kediri
ISSN : 26154293     EISSN : 27237567     DOI : https://doi.org/10.33367//at.v6i1.1488
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal At-Tamwil is a journal published by the Faculty of Economics and Business, Sharia Banking study program, Tribakti Islamic University Lirboyo Kediri. The purpose of this journal is to communicate and as a medium for academic socialization by providing a platform to promote the publication of scientific research in the field: Sharia Banking Sharia Economics Sharia Financial Institutions Sharia Finance and Microfinance Islamic Business and Financial Management Islamic / Sharia Economic Law Fiqh Muamalah Economic Hadith Zakat, Infaq, Shadaqah and Waqaf Sharia Insurance Halal Industry Islamic Capital Market as well as issues in the field of Islamic Economics and other topics related to Islamic Banking.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 102 Documents
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The Effect of Non-Performing Financing and Financing to Deposit Ratio on Return on Assets at BJB Syariah (2019-2024) Wahyudin, Dafiq; Azizah, Wuri
Jurnal At-Tamwil: Kajian Ekonomi Syariah Vol. 8 No. 1 (2026): Jurnal At-Tamwil Maret 2026
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/at-tamwil.v8i1.8352

Abstract

Purpose – This study aims to analyze the effect of Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) on Return on Assets (ROA) at BJB Syariah for the period 2019-2024. Previous research has yielded inconsistent results, necessitating further investigation in regional Islamic banking contexts to understand the effectiveness of financing better. Design/Methods/Approach – The study utilizes secondary data from quarterly financial reports, which are analyzed using multiple linear regression with EViews 13. Classical assumption tests, including normality, autocorrelation, heteroscedasticity, and multicollinearity, were conducted to ensure model validity. Findings – NPF has a negative but insignificant effect on ROA (coefficient = -0.149986; p-value = 0.1713), meaning changes in Non-Performing Financing do not significant impact on profitability. Conversely, FDR has a negative and significant effect on ROA (coefficient = -0.039732; p-value = 0.0008), indicating that increased third-party fund distribution has not been fully effective in enhancing bank profit. Simultaneously, NPF and FDR have a significantly affect ROA with an R-squared of 0.48, explaining 48% of ROA variation. Research Implications/Limitations – The study’s limitation lies in the R-squared value, indicating that 52% of ROA variation is influenced by external factors such as BOPO, CAR, NIM, and Macroeconomic conditions. The limited period (2019-2024) and focus on one Islamic bank require caution in generalizing results. Originality/Value – This study provides empirical contributions regarding the effectiveness of financing and risk management in regional Islamic banks, highlighting the importance of the quality of fund distribution rather than quantity in improving profitability.
The Relevance of Modern Management in Sharia Economics: A Value and Professionalism Approach Khairan; Nurfitriani, Ika
Jurnal At-Tamwil: Kajian Ekonomi Syariah Vol. 8 No. 1 (2026): Jurnal At-Tamwil Maret 2026
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/at-tamwil.v8i1.9027

Abstract

Purpose/Objectives – The objectives of this article are to analyze the relevance of modern management principles from a Sharia economics perspective, identify similarities and possible differences between the orientation of efficiency in modern management and Islamic values, and formulate a conceptual framework that combines modern management, Islamic values, and professionalism in a complementary model. Method – This study employs a qualitative research approach, utilizing a library-based research method, with data sources comprising modern management literature, Islamic economics, scientific journal articles, and normative Islamic sources. Data analysis was conducted descriptively, analytically, conceptually, and comparatively to identify the compatibility between modern management principles and Islamic economic values. Findings – The study's results indicate that modern management principles align closely with Sharia values, including tauhid, amanah, justice, ihsan, and maslahah, when applied within the framework of Islamic ethics. Professionalism, which encompasses itqan, competence, amanah, and responsibility, serves as the integrative meeting point between modern management and Sharia economics. Limitations – The use of a qualitative approach, based on library research, which is conceptual and normative in nature, means that empirical field data do not support the study's results. This study did not directly observe the practice of modern management in specific Islamic economic institutions, so it was unable to describe the dynamics of implementation, operational challenges, and variations in institutional contexts in a factual manner. In addition, the data sources used were limited to literature, scientific journals, and normative Islamic sources, which could potentially lead to limitations in perspective due to differences in conceptual interpretation among authors. Originality/Value – This article emphasizes that modern management is not a concept that conflicts with Islamic economics, but rather a strategic instrument for realizing professional, ethical, and welfare-oriented management of Islamic economic institutions.

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