Indonesian Scientific Journal of Islamic Finance

DETERMINANT OF TYPE FINANCING ON ISLAMIC COMMERCIAL BANK’S PROFITABILITY

Fuad Hasyim, Muhammad Fikri Hidayat, Putri Ika Pangesti — Fri, 20 Dec 2024 00:00:00 +0800

The purpose of this study is to analyze the effect of murabahah, mudharabah, musyarakah, and ijarah financing on Return On Assets (ROA) in Islamic Commercial Banks for the period 2016–2020. The population in this research was all Islamic Commercial Banks registered with Otoritas Jasa Keuangan for the period 2016–2020. Purposive sampling was used to obtain samples from the 12 banks. The results of the research show that the murabahah and mudharabah financing variables had an effect on Return On Assets. Meanwhile, musyarakah and ijarah financing had no effect on Return On Assets.

PERAN AKUNTANSI RUMAH TANGGA DALAM PENGELOLAAN KEUANGAN SYARIAH

Elsa Ardiana, Ahmad Abdul Muthalib, Muh. Arafah — Fri, 20 Dec 2024 00:00:00 +0800

Household financial management plays a crucial role in creating socio-economic stability, especially for rural communities such as those in Ulo Village, Tellu Siattingge District. One common approach to support financial management is cash flow recording. However, inadequate recording often makes it difficult for households to monitor and analyze income and expenditure patterns effectively. From a Sharia perspective, proper financial management becomes even more significant as it must align with Sharia principles, such as transparency, fairness, and the prohibition of usury. This study aims to identify the role of household accounting in Sharia-based financial management, including supporting factors, implementation barriers, and solutions to overcome challenges. The research employs a qualitative approach, collecting data through field observations, in-depth interviews, and documentation. The study involves five informants, all of whom are housewives with children and have been married for at least 5 years. Data analysis was conducted thematically using triangulation techniques to ensure result validity. The findings indicate that household accounting plays an essential role in helping families create budgets, record financial transactions, support decision-making, and plan long-term finances. Supporting factors include awareness of the importance of financial recording and basic understanding of Sharia principles, while the main obstacles involve limited knowledge and lack of consistency in recording. Nonetheless, informants reported significant benefits, such as using financial records as a reference for managing finances in the following month. The implementation of simple household accounting has proven effective for housewives in Ulo Village in controlling expenditures, budgeting, and improving financial management in line with Sharia principles. For housewives in similar areas, simple financial recording can be an initial step toward enhancing family economic stability. This study recommends Sharia-based financial literacy training and the development of simple financial recording tools. Future research could explore the long-term impacts and the role of technology in supporting Sharia financial management at the household level..

INFLUENCE OF RELATIONSHIP MARKETINGAND QUALITY OF SERVICE TOWARDS CUSTOMER LOYALTY WITH MODERATION OF RELIGIUS IN SYARIAH HOTELS (STUDY AT THE GRAND DREAM CITA MANDIRI SYARIAH HOTEL, BATU CITY, EAST JAVA)

Dany Luqyana Idris, Nur Asnawi, Yayuk Sri Rahayu — Sun, 15 Dec 2024 15:16:53 +0800

The sharia hotel concept continues to develop in Indonesia, although its growth cannot yet compete with conventional hotels. Providing accommodation in tourism in the form of lodging facilities such as hotels, homestays, etc. Batu City is one of the tourism destinations in Indonesia which is very popular with both domestic and international tourists with various attractions in terms of geography, climate, traditions and arts and culture. This is proven by the continued development of sharia hotels in Indonesia, although the growth cannot yet compete with conventional hotels. Therefore, Syariah Hotels need to retain existing customers and build long-term relationships so that they can bring profits to them. This research aims to determine the direct influence of relationship marketing and service quality on customer loyalty with religiosity as moderation in sharia hotels. The research method used is a quantitative method with an explanatory research approach which functions to prove the contribution of exogenous to endogenous variables. The population in this study were customers of the Grand Dream Cita Mandiri Syariah Hotel, Batu City, East Java. Meanwhile, the sampling technique used purposive sampling technique with specified criteria so that the sample size was 150 respondents. The type of data in this research is primary data obtained through distributing questionnaires to 150 respondents. The data that has been collected is then analyzed using SmartPLS 3.3 software.

The research results show that commitment and service quality influence loyalty, while communication has no influence on loyalty. Meanwhile, religiosity is not able to moderate commitment and communication on loyalty, while religiosity is able to moderate service quality on loyalty

PEMBERDAYAAN EKONOMI MASYARAKAT BERBASIS MASJID DALAM MELAWAN RENTENIR (STUDI MASJID JAMI’ AL-UMARI KELAYU LOMBOK TIMUR NTB)

Muhammad Haris Hidayatulloh, Rizka Amalia, Ahmad Djalaluddin — Sun, 15 Dec 2024 15:58:35 +0800

This study aims to examine and analyze how the potential and methods of economic empowerment based on the Jami' Al-Umari Kelayu Mosque, East Lombok, NTB, in fighting loan sharks in the community. This study uses qualitative research using this approach to match empirical reality with applicable theories. The results of the study indicate that with the programs carried out by the mosque and the existing potential, this can provide or contribute to reducing and raising public awareness of the dangers of usury practices themselves. Because the practice carried out in the community is to provide financing to people who have businesses and need capital to develop their businesses themselves. The mosque provides loans with a qardhul hasan contract so that borrowers do not need to provide profit sharing and only return the capital they borrowed.

PENGARUH PENDAPATAN BAGI HASIL DAN FEE BASED INCOME TERHADAP LABA BERSIH (STUDI KASUS PADA BANK UMUM SYARIAH PERIODE 2018-2023)

Mauizatul Hasanah, Akhmad Nur Zaroni, Nur Rahmatullah — Sun, 15 Dec 2024 17:07:11 +0800

Sharia banks operate to generate profits, in fact there are many factors that affect net profit, one of which isthe income and services provided by the bank. In this study, it aims to determine whether profit sharing income and fee-based income have a significant effect on net income. This study used a quantitative approach. In determining samples using purposive sampling techniques. The results showed that the variable profit sharing income had a partial significant effect on net profit by 15% while fee based income had a partial significant effect on net income by 45%, as well as simultaneously the variable profit sharing income and fee based income Significantly affects net profit by 59.4%, the rest is influenced by other variables. The analysis technique used is panel data regression analysis with the Eviews 12 tool.

PREDICTING PREDICTING THE INTENTION OF PURCHASE OF COSMETIC PRODUCTS IN ISLAMIC COLLEGE STUDENTS IN BANYUMAS INDONESIA WITH HALAL LABELS AND THEORY PLANNED BEHAVIOR

Sulasih Sulasih, Parno Parno, Weni Novandari — Mon, 16 Dec 2024 12:05:42 +0800

Cosmetics are products that can not be separated in everyday life. When planning a purchase is influenced cosmetics are products by several factors. This study uses the Theory of Planned Behavior, which is a theory that explains that behavior is formed because of intentions/interests that are influenced by attitudes, subjective norms, and behavioral control. In addition, this study uses the halal label as another independent variable. So the purpose of this study was to determine the effect of attitudes, subjective norms, behavioral control, and halal labels on the intention to purchase cosmetic products in Islamic Religious College Students in Banyumas, Indonesia. This research uses quantitative research methods. The population is Islamic Religious College Students in Purwokerto. The number of samples used is 397 respondents. The sample collection technique used probability sampling by means of proportionate stratified random sampling and other techniques, namely nonprobability sampling by means of purposive sampling. This research was analyzed by multiple linear regression methods. The results of this study indicate that partially and simultaneously attitudes, subjective norms, behavioral control, and halal labels have a positive effect on purchase intentions

Keywords: Attitude; Subjective Norms; Behavioral Control; Halal Labels; Intention Purchase

ANALISIS EFEKTIVITAS INSTRUMEN MONETER SYARIAH DALAM MENGENDALIKAN INFLASI DI INDONESIA

Prananda Priyandan Mahmud, Darmawati Darmawati, Dedy Mainata — Thu, 19 Dec 2024 00:00:00 +0800

This study is based on the framework that inflation is one of the main macroeconomic challenges in Indonesia. The objective of this research is to analyze the impact of the Bank Indonesia Sharia deposit facility (FASBIS), reserve requirement (GWM), and Islamic interbank money market (PUAS) on inflation in Indonesia during the 2018-2022 period. A quantitative approach was adopted, utilizing multiple linear regression analysis. Data were collected from the official websites of Bank Indonesia and the Financial Services Authority. The results revealed that, partially, GWM significantly affects inflation, while FASBIS and PUAS show no significant impact. However, simultaneously, the three instruments significantly influence inflation. The main conclusion drawn is that strengthening GWM policies and further developing other Islamic monetary instruments can contribute to inflation stability in Indonesia.