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Uncang : Journal of sharia Banking and islamic finance
Published by Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi
ISSN : -     EISSN : 31104789     DOI : https://doi.org/10.30983/uncang
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Sharia Banking and Islamic Finance focuses on field research and literature reviews related to issues in Islamic finance and economics. The journal is committed to promoting scholarly inquiry and critical analysis in the development and application of sharia-compliant financial systems, with particular attention to practices in Indonesia and the broader Muslim world.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 17 Documents
 1   2 
Inflasi Dalam Perspektif Ekonomi Islam roza andriani; Gebi Sintia
UNCANG : Journal of Sharia Banking and Islamic Finance Vol. 1 No. 2 (2025): December 2025
Publisher : Program Studi Ekonomi Islam - UIN Sjech M. Djamil Djambek Bukttinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/uncang.v1i2.10412

Abstract

Inflation is the general and sustained increase in the prices of goods and services over a certain period, which impacts economic stability and public welfare. This study aims to analyze the perspective of Islamic economics on inflation and the solutions offered by Islam in addressing inflation. The study uses a qualitative approach with secondary data sourced from the Qur'an, Hadith, Islamic economic literature, scientific journals, and related reference books. Data collection techniques were conducted through library research, while data analysis employed descriptive-analytical methods by examining and interpreting inflation concepts from the perspective of Islamic economics. The results of the study indicate that Islam views inflation as a phenomenon that can arise due to imbalances in the real and monetary sectors, the practice of usury, hoarding (ihtikar), and unfair economic distribution. The solutions offered by Islam in addressing inflation include strengthening the real sector, prohibiting usury and speculation, implementing justice in wealth distribution, and the role of the state in maintaining price stability and public welfare. Overall, the Islamic economy offers a preventive and solution-oriented approach to dealing with inflation, based on values of justice and public benefit.
STRATEGI PENGEMBANGAN PRODUK PEMBIAYAAN MUSYARAKAH DI KJKS BAITUL MAAL WA TAMWIL (BMT) AGAM MADANI NAGARI KOTO TUO, KECAMATAN IV KOTO, KABUPATEN AGAM Irvan Habib; Iiz Izmuddin
UNCANG : Journal of Sharia Banking and Islamic Finance Vol. 1 No. 2 (2025): December 2025
Publisher : Program Studi Ekonomi Islam - UIN Sjech M. Djamil Djambek Bukttinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/uncang.v1i2.10300

Abstract

This research is motivated by the development of Islamic financial institutions in Indonesia, which has driven innovation in financing products, one of which is financing under the musyarakah contract. However, in practice, Islamic microfinance institutions such as KJKS BMT Agam Madani face various challenges in developing these products, particularly following the COVID-19 pandemic, which has impacted the business continuity of MSEs. This study aims to determine the musyarakah financing product development strategy implemented by KJKS BMT Agam Madani and the obstacles encountered in this process. The research method used is a qualitative approach with descriptive methods. The data used are primary and secondary. Primary data were obtained directly from respondents through in-depth interviews and observation. Secondary data were collected from KJKS BMT Agam Madani's financial reports and supporting academic literature. Data collection techniques were conducted through interviews, observation, and documentation. Data were analyzed through data reduction, data presentation, and conclusion drawing. The research instruments were managers and employees of KJKS BMT Agam Madani, as well as customers (MSEs) in Nagari Koto Tuo. The research results indicate that product development strategies are implemented through adjustments to product characteristics, classification of the types of businesses financed, and implementation of marketing strategies such as outreach, training, and visual promotion. However, the development of musyarakah products faces obstacles such as declining purchasing power, high business risks, and limited capital due to customer withdrawals. This study recommends the importance of regular product evaluation, business mentoring, and strengthening risk mitigation strategies as part of efforts to strengthen musyarakah financing and support the sustainability of micro-enterprises.
Pengaruh NPF, FDR, dan BOPO terhadap Profitabilitas (ROA) pada BPRS di Indonesia Tahun 2021-2024 Al Hadziq Ibnu Yunus; Hesi Eka Putri; Bustamar; Yuwarman Mansur
UNCANG : Journal of Sharia Banking and Islamic Finance Vol. 1 No. 2 (2025): December 2025
Publisher : Program Studi Ekonomi Islam - UIN Sjech M. Djamil Djambek Bukttinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/uncang.v1i2.10319

Abstract

This research is motivated by the phenomenon of Non-Performing Financing, Financing to Deposit Ratio, and Operating Costs and Operating Income, which have become a concern along with the development of BPRS. These aspects are also useful for measuring the level of business efficiency and profitability achieved by BPRS. A healthy bank is one whose profitability, as measured by profitability, continues to increase above the established standards.This research uses a quantitative approach. The population in this study was all BPRS registered in Indonesia during the 2021-2024 period. Thus, a sample of 174 BPRS was obtained. The data used were secondary data sourced from published BPRS annual financial reports. Data analysis was conducted using multiple linear regression analysis, classical assumption tests (normality, multicollinearity, heteroscedasticity, autocorrelation), partial (t-test) and simultaneous (F-test) hypothesis tests, and the coefficient of determination.The results of this study indicate. The effect of Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Operating Costs and Operating Income (BOPO) on Return on Assets (ROA) from the results of the study can be known Ho4 = There is no significant effect of NPF, FDR and BOPO variables simultaneously on ROA on BPRS in Indonesia. Ha4 = There is a significant effect of NPF, FDR and BOPO variables on Profitability (ROA) on BPRS in Indonesia. In this test, it is done by setting a significance level of 0.05 or 5%. Based on the statistical table above, the calculated F is 2,875. While the F table is determined using a 95% confidence level, α = 5% or 0.05, df1 = k (Number of independent variables) and df2 = n – k – 1 (n = number of samples, k = number of independent variables). Thus, df1 = 3 and df2 = 174 – 3 – 1 = 170, then the F table value is 2.66. It can be concluded that the calculated F > F table (2.875 > 2.66) with a significance level of 0.000 < 0.05, meaning that Ho4 is rejected and Ha4 is accepted. Thus, it can be explained that the NPF, FDR and BOPO variables have a positive and significant effect simultaneously on Profitability (ROA) in BPRS in Indonesia.
Indonesia Analisis Implementasi Green Banking Pada Perbankan Syariah (Studi Kasus Bank Muamalat KCP Payakumbuh) Doni Iskandar; Iiz Izmuddin; Ali Rahman; Himmatul Khairi
UNCANG : Journal of Sharia Banking and Islamic Finance Vol. 1 No. 2 (2025): December 2025
Publisher : Program Studi Ekonomi Islam - UIN Sjech M. Djamil Djambek Bukttinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/uncang.v1i2.10328

Abstract

This research is based on the increasing environmental issues that encourage banks to transform their behavior and activities known as green banking. The concept of green banking is banking that emphasizes the implementation of sustainability in operational activities. Thus, banks strive to implement environmentally friendly practices by reducing the carbon footprint generated from banking operational activities. This study aims to analyze the implementation of the green banking concept in Islamic banking with a case study at Bank Muamalat KCP Payakumbuh. The research method used is descriptive qualitative with a field study approach, through direct interviews with parties at Bank Muamalat KCP Payakumbuh, and documentation. Data analysis techniques in this study are data collection, data reduction, data presentation, and drawing conclusions/verification. The results of the study indicate that Bank Muamalat KCP Payakumbuh has implemented green banking in stages based on research indicators, namely green banking indicators, namely Carbon Emissions, Green Building, Paperless, Reuse/Recycle/Refurbish Green Rewards And Green Investment. The implementation of environmentally friendly practices provides operational efficiency achieved through the implementation of green banking, helping banks reduce costs and increase work efficiency. The use of technology also plays a role in accelerating service processes and increasing customer satisfaction.
Penyusunan Laporan Keuangan Masjid Agung Sibolga Berdasarkan ISAK No. 335 Yolanda Aulia Rahma Sitorus; Rini Elvira; Yuwarman Mansur
UNCANG : Journal of Sharia Banking and Islamic Finance Vol. 1 No. 2 (2025): December 2025
Publisher : Program Studi Ekonomi Islam - UIN Sjech M. Djamil Djambek Bukttinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/uncang.v1i2.10330

Abstract

Socio-cultural and economic developments drive non-profit organizations, including mosques, to adapt toward more accountable and transparent financial management. As entities managing public funds from zakat, infaq, alms, and donations, mosques require clear accountability to the community. This research aims to analyze the preparation of financial reports at Masjid Agung Sibolga based on the Interpretation of Financial Accounting Standards (ISAK) No. 35, utilizing the perspectives of accountability theory and legitimacy theory. The study employs a descriptive qualitative approach through a case study method, collecting data via transaction documentation, existing financial reports, and interviews with mosque administrators. Data processing involved creating a chart of accounts, recording transactions in general journals, and compiling financial statements using Accurate accounting software. These stages were adjusted to meet the non-profit reporting principles regulated in ISAK No. 35. The results indicate that the financial management of Masjid Agung Sibolga still relies on conventional methods, which do not yet align with standard non-profit financial reporting requirements. Through adjustments based on ISAK No. 35, the mosque's financial reports were structured to include a statement of financial position, statement of activities, statement of changes in net assets, cash flow statement, and notes to the financial statements. Analysis of the income statement revealed an operational deficit, reflecting a gap between revenue and operational expenses. The findings demonstrate that implementing ISAK No. 35 not only improves financial reporting quality but also enhances the accountability of mosque management and strengthens public trust in the mosque's financial governance.
Indonesia Persepsi Petani Terhadap Perbankan Syariah Di Nagari Pandai Sikek Muhammad Farel Rizky; Rusydi Fauzan; Ali Rahman; Yefri Joni
UNCANG : Journal of Sharia Banking and Islamic Finance Vol. 1 No. 2 (2025): December 2025
Publisher : Program Studi Ekonomi Islam - UIN Sjech M. Djamil Djambek Bukttinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/uncang.v1i2.10738

Abstract

This research is motivated by the fact that many farmers prefer to borrow funds from conventional banks or through traditional systems due to limited information, a lack of understanding of Islamic contracts (akad), and diverse perceptions toward Islamic banking. The purpose of this study is to analyze farmers’ perceptions of Islamic banking in Nagari Pandai Sikek and to identify the factors influencing those perceptions. The study employs a descriptive qualitative method with a field research approach, which allows the researcher to deeply understand farmers’ perceptions, views, and experiences regarding Islamic banking based on real conditions in the field. This approach emphasizes the meaning behind farmers’ behaviors and opinions rather than merely focusing on numerical or statistical data. Data were collected through interviews, observations, and documentation involving 40 informants from four sub-villages (jorong) in Nagari Pandai Sikek. The findings reveal that farmers’ perceptions of Islamic banking remain diverse and not entirely positive. Out of 360 responses, 34.17% were positive (123 responses), 29.17% were neutral (105 responses), and 36.66% were negative (132 responses). The highest negative perception was found in the value variable (44.16%), as many farmers believed that the Islamic financing system is not significantly different from conventional banking due to burdensome installments and complex procedures. In the information variable, negative perceptions reached 35%, mainly caused by the lack of socialization and Islamic financial literacy. Meanwhile, the education variable recorded the highest positive perception at 36.67%, indicating that education level and religious understanding help farmers comprehend the principles of Islamic banking.This study concludes that Islamic banks need to enhance socialization, education, and product innovation to make their services more relevant to the needs of rural farmers.
Implememtasi Akad Wakalah Bi Al- Istithmar Dalam Strategi Penghimpunan Dana Perbankan Syariah : Studi Kasus Di Kabupaten Bengkalis nafra Ramadhani
UNCANG : Journal of Sharia Banking and Islamic Finance Vol. 2 No. 1 (2026): June 2026
Publisher : Program Studi Ekonomi Islam - UIN Sjech M. Djamil Djambek Bukttinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/uncang.v2i1.11534

Abstract

This study aims to examine the implementation of the Wakalah bi al-Istithmar contract within the fund-raising strategies of Islamic banks in Bengkalis Regency. Employing a qualitative library research method, the study relies on analyses of DSN-MUI (National Sharia Council-Indonesian Ulema Council) fatwas, Islamic banking regulations, books, scholarly journals, and other relevant literature. The findings reveal that the *Wakalah bi al-Istithmar* contract represents a novel innovation in Islamic banking fund-raising products. Essentially, the bank is authorized by the customer to manage their investment funds in accordance with Sharia principles. The process involves opening an account, signing the contract, managing funds through Sharia-compliant investment instruments, and ensuring oversight based on DSN-MUI Fatwas No. 126 of 2019 and No. 152 of 2022. Regarding fund-raising strategies, banks utilize educational promotions, leverage digital technology, and establish partnerships with institutions and communities. However, challenges persist, such as low Sharia financial literacy, competition with conventional banks, and a lack of public understanding regarding this new contract. Nevertheless, significant opportunities exist due to the Muslim majority population, the growing regional economy, and supportive regulations. In conclusion, the Wakalah bi al-Istithmar contract holds effective potential for increasing Third-Party Funds (DPK), strengthening the competitiveness of Islamic banking, and supporting the development of the Sharia economy in Bengkalis Regency. Penelitian ini bertujuan menganalisis implementasi akad Wakalah bi al-Istithmar dalam strategi penghimpunan dana perbankan syariah di Kabupaten Bengkalis. Penelitian menggunakan metode studi kepustakaan dengan pendekatan kualitatif melalui analisis terhadap peraturan, fatwa, literatur ilmiah, dan sumber sekunder yang relevan. Hasil penelitian menunjukkan bahwa akad Wakalah bi al-Istithmar merupakan inovasi produk penghimpunan dana yang menempatkan nasabah sebagai muwakkil dan bank sebagai wakil yang diberi kuasa untuk mengelola dana pada instrumen investasi sesuai prinsip syariah. Mekanisme pelaksanaannya meliputi pembukaan rekening, penandatanganan akad, penempatan dana pada instrumen investasi syariah, serta pengawasan berdasarkan Fatwa DSN-MUI Nomor 126 Tahun 2019 dan Fatwa DSN-MUI Nomor 152 Tahun 2022. Strategi penghimpunan dana dilakukan melalui promosi edukatif, pemanfaatan teknologi digital, serta kerja sama dengan instansi dan komunitas masyarakat. Implementasinya masih menghadapi kendala berupa rendahnya literasi keuangan syariah, terbatasnya pemahaman masyarakat terhadap karakteristik akad, dan kuatnya persaingan dengan perbankan konvensional. Meskipun demikian, besarnya populasi Muslim, pertumbuhan kegiatan ekonomi daerah, dan dukungan regulasi memberikan peluang bagi pengembangan produk tersebut. Akad Wakalah bi al-Istithmar berpotensi meningkatkan Dana Pihak Ketiga, memperkuat daya saing perbankan syariah, serta mendukung perkembangan ekonomi syariah di Kabupaten Bengkalis.  

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