Al-Mashrafiyah: Jurnal Ekonomi, Keuangan, dan Perbankan Syariah

Profitability of Islamic Banks in the World: Solvency, Liquidity and Capital Adequacy Factors with Moderation of Firm Size

Renita Diyana Lestari, Guntur Kusuma Wardana, Muhammad Raihan Syamil — Fri, 25 Apr 2025 00:00:00 +0000

Banks can be said to be able to manage operations well when there is an increase in profit. This research goal is to investigate the effectt of solvency, liquidity, and capital adequacy on profitability, with firm size serving as a moderating variable. The research focuses on Islamic banks worldwide for the period 2019-2023. A quantitative approach using a causality method was employed. The study population is composed of 188 members of the Islamic Financial Services Board, and the sample was selected using purposive sampling, resulting in 19 Islamic banks. Data analysis was conducted using panel data regression, which blends cross-sectional and time series data. The findings show that, individually, solvency and capital adequacy significantly affect the profitability of Islamic banks globally, while liquidity does not. In contrast, when considered together, solvency, liquidity, and capital adequacy significantly influence profitability. Firm size moderates the effect of solvency on profitability, but does not moderate the effects of liquidity and capital adequacy on the profitability of Islamic banks worldwide. The implications of this research indicate that Islamic banks need to pay attention to solvency and capital adequacy to increase profitability. Liquidity that does not have a significant effect indicates the need for a more optimal management strategy. In addition, firm size can strengthen the influence of solvency on profitability, so that expansion and growth strategies are important for Islamic banks in increasing their competitiveness

The Effect of Savings Shuttle Service Quality and Complaint Handling on Member Loyalty at BMT NU Muncar Branch

Septia Nuraini, Imam Khusnudin — Fri, 25 Apr 2025 06:10:49 +0000

This research aims to determine the influence of savings pick-up services and complaint handling on member loyalty at KSPPS BMT NU Muncar Branch, a Sharia microfinance institution. As an LKM (Microfinance Institution), BMT is designed to serve communities that are not yet reached by conventional banking services, providing financing for microenterprises, facilitating savings, and avoiding usurious practices. In its operations, BMT NU Muncar Branch focuses on increasing trust and member satisfaction as efforts to build member loyalty. This research employs a quantitative method with a descriptive approach, involving 67 samples from a population of 200 active members who utilize the savings pick-up service. The sample was determined using purposive sampling techniques, applying Slovin's formula. Primary data were collected through questionnaires, while secondary data were obtained from related literature and journals. The independent variables in this study are the quality of savings pick-up services (X1) and complaint handling (X2), while the dependent variable is customer loyalty (Y), measured using a 4-point Likert scale. Data analysis was conducted using SPSS version 23, including statistical tests such as the Coefficient of Determination Test, F-Test, and T-Test. The results of this study are expected to provide insights for BMT NU Muncar Branch in enhancing competitiveness and operational sustainability by improving customer loyalty.

Sharia-Based Tourism Management in Improving Community Income in Teluk Bakau Village, Riau Islands Province

Fri, 25 Apr 2025 06:40:15 +0000

This study aims to analyze the management of sharia-based tourism in Teluk Bakau Village and its impact on increasing the income of the local community. Sharia-based tourism is one of the tourism development models that prioritizes Islamic principles in the service and management of tourist destinations. Thus, this study seeks to understand the extent to which the implementation of sharia tourism can contribute to the economic welfare of the surrounding community. This study uses a qualitative approach with a phenomenological method. Data were collected through interviews with tourists and business actors operating around the tourist area. Data analysis was carried out using the data reduction method to see the relationship between sharia-based tourism variables and community income. The results of the study indicate that the management of sharia-based tourism in Teluk Bakau Village has been implemented in several aspects, such as the provision of facilities in accordance with sharia principles and community involvement in tourism economic activities. However, there are obstacles in development, especially related to promotion and supporting infrastructure. The implications of this study emphasize the importance of government support and cooperation between business actors and the community in developing sustainable sharia tourism that has a positive impact on the local economy.

The Effectiveness of the Resolution of Non-Performing Financing at BSI KC Palangka Raya Diponegoro Through Small Claim Court

Nurul Ayatul Maimunah, Muhammad Zainal Arifin, Fadiah Adlina — Fri, 25 Apr 2025 06:44:59 +0000

This research is motivated by the existence of non-performing financing at Bank Syariah Indonesia and previous research which explained various factors that cause non-performing financing and settlement carried out by Islamic Banking, especially Bank Syariah Indonesia. In particular, this study examines the handling of non-performing financing through a small claim court at BSI KC Palangka Raya Diponegoro. This study aims to identify the factors that cause non-performing financing in BSI KC Palangka Raya Diponegoro and identify the process of resolving non-performing financing through the Small Claim Court mechanism. In addition, by reviewing the Small Claim Court process, it is hoped that insight will be gained regarding the efficiency and effectiveness of using this method. The method used in this study is descriptive analysis by collecting data through observation, in-depth interviews and documentation. The results of the study show that the non-performing financing factor at BSI KC Palangka Raya Diponegoro is dominated by a lack of attention and a sense of responsibility from customers and supported by a lack of understanding in managing finances. The handling of non-performing financing at BSI KC Palangka Raya Diponegoro implements the settlement of the non-litigation and litigation routes. Decision-making using settlement with a small claim court is based on the client's character, the existence of psychological effects and efficient time and costs. Therefore, the importance of formulating an effective non-performing financing settlement policy and small claim court as an alternative to dispute resolution in Islamic banking can be a strategic consideration for BSI KC Palangka Raya Diponegoro to overcome non-performing financing.

Financial Performance Of Islamic Banks: A Comparison Malaysia, Saudi Arabia, and Indonesia

Dhifta Himmah Yasya, Abdullah Fauzan — Fri, 25 Apr 2025 06:50:57 +0000