Indonesian Scientific Journal of Islamic Finance

ANALISIS FAKTOR PENGETAHUAN, REPUTASI, LINGKUNGAN, DAN RELIGIUSITAS TERHADAP MINAT MENABUNG PADA SISWA SMK JURUSAN PERBANKAN SYARIAH

2025-12-04T14:27:52+08:00

Although Indonesia has a predominantly Muslim population, the market share of Islamic banking in 2020 remained relatively modest at only 6.18%. One of the major challenges lies in the low savings interest among the younger generation. Previous studies have investigated the influence of knowledge, reputation, environment, and religiosity on saving behavior; however, the findings remain inconclusive, thereby creating a research gap that merits further exploration. The novelty of this study lies in its simultaneous examination of these four variables within the context of vocational high school students majoring in Sharia banking who have direct access to a school-based mini-bank facility, an environment that has rarely been addressed in prior research. Employing a quantitative approach, the study utilized a survey method with purposive sampling involving 139 students from SMK Negeri 1 Purwokerto. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression, preceded by validity, reliability, and classical assumption tests. The findings reveal that knowledge exerts a significant negative effect on saving interest, while reputation, environment, and religiosity demonstrate significant positive effects. Collectively, these four variables significantly influence saving interest, with a coefficient of determination of 40.2%. This study highlights that Islamic banks may enhance their attractiveness to young customers by strengthening institutional reputation, fostering supportive environments, and reinforcing religious values. Nevertheless, positive perceptions of products and services should be complemented by improved financial knowledge to further optimize savings interest in Islamic banking

ANALISIS RASIO KEUANGAN BANK ACEH SYARIAH DAN BANK SYARIAH INDONESIA

2025-12-04T14:30:43+08:00

This study aims to analyse and compare the financial performance of Bank Aceh Syariah (BAS) and Bank Syariah Indonesia (BSI). The two banks have different structural and operational characteristics, with BAS being the first regional bank to fully convert to the sharia system, while BSI is the largest sharia bank in Indonesia, resulting from the merger of three state-owned banks. This study employs a qualitative method with a comparative approach to four key financial ratios: non-performing financing (NPF), capital adequacy ratio (CAR), liquidity ratio (FDR), and return on equity (ROE). The results indicate that BSI generally outperforms BAS in terms of financial performance. BSI demonstrates lower financing risk, stronger capitalisation, healthy liquidity, and higher profitability. Meanwhile, BAS continues to show good stability and strategic relevance in Aceh's economic development. This comparison is expected to provide insights to stakeholders in evaluating the strengths and challenges of each bank in supporting the national sharia financial system.

THE IMPACT OF MACROECONOMICS AND CORPORATE FUNDAMENTALS ON THE BUSINESS PERFORMANCE OF SHARIA BANKING IN INDONESIA

2025-12-04T15:11:23+08:00

The aim of this research is to examine the impact of macroeconomic factors and company fundamentals on the Business Performance of Sharia banking in Indonesia. The study analysed monthly data from BI, OJK, and BPS for the years 2019-2023 using regression tests. The method used is regression analysis, with data drawn from the Sharia banking industry and macroeconomic indicators over the period from 2019 to 2023. The independent macroeconomic variables included inflation, exchange rate, and GDP, while company fundamentals were represented by FDR, CAR, BOPO, DPK, and NPF. Business Performance, as the dependent variable, was measured by Return on Assets (ROA). The results showed Indonesia experienced fluctuating economic conditions from 2019 to 2023, with low inflation and a varying exchange rate. Islamic banking in Indonesia showed strong fundamentals, with a healthy average ROA of 0.85% and a robust CAR of 16.48%; however, BOPO negatively and significantly impacts ROA, while CAR and FDR have minimal effects on ROA in Islamic banking. Inflation negatively affects ROA by increasing production costs, reducing overall banking profitability. To sustain growth, banks should focus on financing SMEs and leveraging digital technology for improved efficiency. This study focuses on the Sharia banking sector in Indonesia and incorporates both company fundamentals and macroeconomic variables. The findings will be valuable for policy-making and research in the field of Sharia banking in Indonesia.

INTEGRASI TEKNOLOGI DAN NILAI SYARIAH: ANALISIS UTAUT2 TERHADAP NIAT PENGGUNAAN MOBILE BANKING DI SAMARINDA

2025-12-04T15:13:42+08:00

Digital transformation in Islamic banking opens significant opportunities to improve efficiency, financial inclusion, and customer satisfaction. However, despite this progress, the adoption of Islamic mobile banking still lags behind that of conventional banks. This study aims to analyze several determinants influencing the intention to adopt Islamic mobile banking in Samarinda using the UTAUT2 theoretical framework. This study employed a quantitative approach, with 165 respondents selected through conventional sampling. Data collection used an online questionnaire, which was then processed using the SEM-PLS technique. Data analysis showed that habit, social influence, enabling conditions, hedonic motivation, price value, effort expectancy, and performance expectancy significantly influenced intention to use. Gender, age, and experience were shown to moderate some of the relationships between variables on intention to use. These findings provide a basis for developing digitalization strategies for Islamic banks that are more adaptive to consumer preferences.

RELEVANSI IMPLEMENTASI PSAK 109 TERHADAP GOOD CORPORATE GOVERNANCE PADA LEMBAGA ZIS: KAJIAN STUDI PUSTAKA

2025-12-19T11:57:59+08:00

Zakat, Infaq, and Sadaqah (ZIS) management institutions play a crucial role in promoting social welfare equality in Indonesia, thus requiring accountable and transparent reporting. PSAK 109, issued by the Indonesian Institute of Accountants (IAI), serves as the accounting standard for the recognition, measurement, presentation, and disclosure of ZIS funds in accordance with Sharia principles. This study examines the relevance of PSAK 109 as a strategic instrument for ZIS governance based on the five pillars of Good Corporate Governance (GCG). The research employs a literature review and content analysis of academic literature, regulations, and institutional reports. The results indicate that PSAK 109 supports GCG by enhancing transparency, accountability, responsibility, independence, and equitable distribution of funds. Structured implementation of PSAK 109 has been shown to strengthen muzakki trust, expand fund collection, and improve internal controls—for instance, a study of BAZNAS West Java reported a 72.1% contribution to good zakat governance. PSAK 109 is not only a technical guideline but also a strategy for establishing professional and sustainable ZIS governance. Future research is recommended to compare implementation across regions, develop GCG evaluation models based on maqashid sharia, and explore the integration of reporting technology.

ANALISIS PERSEPSI NASABAH PT. BANK SYARIAH INDONESIA PURWOKERTO TERHADAP KEBIJAKAN GREEN BANKING DALAM MENDUKUNG PROGRAM SUSTAINABLE DEVELOPMENT GOALS (SDGs)

2025-12-19T13:17:52+08:00

Green banking represents a policy framework widely adopted by financial institutions to encourage environmentally sustainable practices. This study investigates the implementation of green banking policies at PT Bank Syariah Indonesia Tbk, particularly the Purwokerto Branch, and examines customer perceptions of these initiatives in relation to the Sustainable Development Goals (SDGs). Employing a qualitative field research approach, respondents included representatives from Bank Syariah Indonesia, the Financial Services Authority (OJK), the Ngudi Dadi Livestock Group, customers, and SMEs in Banyumas Regency. Data were analyzed using the Miles and Huberman model, with validity ensured through triangulation techniques. The results show that the bank has implemented green banking through defensive, preventive, offensive, and sustainable strategies, evaluated using the Green Coin Rating (GCR) framework covering indicators such as carbon emissions, green rewards, green building, reuse/recycle/refurbish, paperless systems, and green investment. Customer perceptions varied considerably, with most respondents demonstrating limited knowledge of green banking, although they expressed strong support for initiatives such as paperless transactions, green building design, energy and water efficiency, and mobile banking services. The study further highlights the importance of extending policy benefits beyond livestock farmers to other local SMEs, including traditional food producers, fish farmers, and waste bank communities, thereby fostering a more equitable distribution of benefits within society.

PERAN KEPERCAYAAN DALAM MEDIASI FAKTOR YANG MEMPENGARUHI MINAT MENGGUNAKAN LINKAJA SYARIAH

2025-12-19T13:42:32+08:00

This study aims to investigate of usability, convenience, security and service features as factors on the interest in using the LinkAja Syariah e-wallet mediated by trust. Rapid technological developments have resulted in the growth of new innovations such as digital wallets. Indonesia is a country with the highest digital wallet users. This study involved the people of Kudus City who use the LinkAja Syariah e-wallet. The method used in this study is a quantitative approach. The data collection process used a questionnaire and data analysis techniques using the SmartPLS3 application. The research findings show that the independent variables of usability, convenience, security and service features have a positive effect on interest in using. Then trust also has a direct positive effect on interest in using. The results of hypothesis testing do not directly show the role of trust as a mediator of usability, convenience, security and service features have a positive effect on interest in using. This study provides an overview that the people of Kudus City use the LinkAja Syariah e-wallet influenced by usability, convenience, security and service features with high trust.