Jurnal Maps (Manajemen Perbankan Syariah)

Pengaruh Financing to Debt Ratio, Inflasi dan BI Rate terhadap Return On Asset BPRS Se-Karesidenan Madiun

Matin Mursyidi — 2025-09-30

A bank's ability to increase its profitability can indicate that its financial performance is improving. This ability can be seen through the Return on Assets (ROA). The higher a bank’s ROA, the greater its level of profitability. However, in reality, there are several discrepancies that affect ROA in this study. For example, when the Financing to Deposit Ratio (FDR) increases, ROA decreases; when inflation rises, ROA instead increases; and when the BI Rate goes up, ROA also increases. The purpose of this study is to examine the effect of FDR, inflation, and the BI Rate on the ROA of Islamic Rural Banks (BPR Syariah) in the Madiun Residency Region during the period of 2020 to June 2024. This study uses a quantitative approach with secondary data. The results show that FDR has a significant effect on ROA, inflation has a significant effect on ROA, and the BI Rate also has a significant effect on ROA. Simultaneously, FDR, inflation, and the BI Rate have a significant effect on ROA, with a coefficient of determination (R²) of 0.889006. This indicates that FDR, inflation, and the BI Rate collectively influence ROA by 88.90%, while the remaining 11.10% is influenced by other variables outside the model used in this study

Pengaruh Current Ratio dan Quick Ratio terhadap Return on Assets pada Sektor Healthcare yang Terdaftar di BEI Tahun 2021 – 2023

Yuni Mayanti — 2025-09-30

This study aims to obtain empirical evidence regarding the effect of the current ratio (CR) and quick ratio (QR) on return on assets (ROA) in the healthcare sector listed on the Indonesia Stock Exchange in 2021-2023. This study uses secondary data in the form of annual reports. The population used was 36 healthcare companies and the sample was determined at 11 companies using purposive sampling. The research method uses descriptive research with a quantitative approach. The data analysis technique uses multiple linear regression with the help of the SPSS program for Windows version 25. The results of this study explain that CR and QR partially affect ROA of healthcare companies listed on the Indonesia Stock Exchange and CR and QR simultaneously have a significant effect on ROA healthcare.

Pendekatan Syariah dalam Inovasi Pemasaran Produk Halal untuk Meningkatkan Loyalitas Pelanggan

Anang Bambang Pujianto — 2025-09-30

The rapid growth of the halal market and the increasing awareness of Muslim consumers towards products that comply with sharia principles make innovation in halal marketing a strategic issue. The urgency of this research lies in the need to answer the challenges of the halal industry in combining marketing innovation with a sharia approach to increase customer loyalty. This study aims to analyze the effect of sharia-based halal product marketing innovation on customer loyalty, as well as identify the main factors that influence consumer engagement. The method used is quantitative with a survey approach. A sample of 171 respondents was obtained through purposive sampling technique, with a measuring instrument in the form of a 5-point Likert scale questionnaire. Data were analyzed using multiple linear regression and Structural Equation Modeling (SEM) to test the causal relationship between variables. The results of the analysis show that all indicators in the questionnaire are valid (r> 0.739) and reliable (Cronbach's Alpha = 0.9789). The regression model shows an R² value of 0.9336, which means that 93.36% of the variation in customer loyalty can be explained by sharia-based halal marketing innovation. SEM confirms the significant influence of halal product innovation on loyalty (path coefficient = 0.52; p = 0.001) and sharia approach on loyalty (path coefficient = 0.47; p = 0.001). Theoretically, this study strengthens Dick and Basu's (1994) concept regarding value-based loyalty and extends Teece's (2007) application of marketing innovation in the halal context. Practically, the results of this study provide guidance for halal business actors to integrate sharia values ??such as honesty, transparency, and ethics in marketing innovation in order to build long-term loyalty. The novelty of this study lies in the combination of sharia approach and marketing innovation in one empirical model that is statistically tested in the context of the Indonesian halal market

Optimalisasi Rasio Permodalan melalui Kinerja Keuangan, Ukuran Bank, dan Produk Bagi Hasil Bank Umum Syariah

Evi Sistiyarini — 2025-09-30

Banks require adequate capital to foresee risks in their operating activities. Finding the factors influencing Islamic commercial banks' capital adequacy ratio (CAR) is the aim of this study. The higher the capital owned by the bank, the stronger the bank is in facing risks. One indicator of banking capital can be seen in the Capital Adequacy Ratio (CAR). The dependent variable is capital adequacy as measured by CAR. The independent variables used are FDR, ROE, NPF, BOPO, bank size, and profit-sharing products. This study uses panel data regression analysis to process data collected from bank financial statements. The results of the study indicate that the FDR variable has a positive but insignificant effect on CAR. ROE, NPF, BOPO, and profit-sharing products have a significant negative effect on CAR in Islamic commercial banks. Bank size has a significant positive effect on CAR in Islamic commercial banks. This finding suggests that the bank's size, profit-sharing plans, and financial performance all play a significant role in determining its capital.

Minat Generasi Muda untuk Menggunakan Jasa di Bank Syariah Indonesia

Azza Nazilla Rizal — 2025-09-30

This study reveals that IAIN Kerinci students' awareness of Islamic banking services is still limited, mainly due to their lack of knowledge about the Islamic banking system and services. Although most students have a good understanding of the basic concepts of Islamic banking, their limited knowledge of the mechanisms and actual services makes them less interested in using Islamic banking services. In addition, external factors such as the lack of ATMs in Sungai Penuh City and the lack of convenience and communication between banks and students also contribute to this low level of interest. This study aims to: (1) Identify the level of awareness among students at IAIN Kerinci regarding the use of Islamic banking services. (2) Analyze the strategies used by Islamic banks in improving the quality of their products and services to students. (3) Identify the factors that influence the interest of IAIN Kerinci students in using Islamic banking services. Data analysis was conducted using a qualitative descriptive approach, namely by collecting data through observation, interviews, and documentation. A decentralized model was used to carry out the data analysis process, which included domain analysis, taxonomy, composition, and cultural themes. To ensure the accuracy of the research results, the researchers also applied various data verification and triangulation methods. Research shows that Islamic banks still need to improve service quality and expand access in order to better meet the needs of students and the wider community. Thus, the lack of communication, limited access, and service quality are the main obstacles that cause students to be less interested and reluctant to use Islamic banking services at this time.

Pengaruh Nisbah Bagi Hasil dan Jaringan Kantor terhadap Minat Masyarakat Menabung

Nazali Gunawan — 2025-09-30

This study aims to analyze the effect of profit-sharing ratio and office network on public savings interest in Islamic banking which is proxied using the number of users accounts, during the 2020-2024 period both partially and simultaneously. This study employs a descriptive quantitative methodology, using secondary data obtained as time series. The research data uses the financial reports of all Islamic banking for the years 2020-2024, which were summarized from the Financial Services Authority. The data analysis technique uses the classical assumption method and multiple linear regression. The results of this study indicate that the profit-sharing ratio and office network partially have a significant effect on public savings interest. The results simultaneously show that the profit-sharing ratio and office network have a significant effect on public savings interest in Islamic banking.

Model Pengembangan Kompetensi bagi Auditor Perbankan Syariah di Indonesia

Harianto Simarmata — 2025-09-30

The development of competence for Sharia banking auditors is a crucial factor in ensuring audit quality and compliance with Sharia principles. This research seeks to explore and design a competency development model for Sharia banking auditors in Indonesia through an extensive review of existing literature. The study employs a qualitative method with a literature review approach, encompassing an analysis of various academic sources, regulations, and best practices in Sharia auditing. The findings indicate that the KSOC (Knowledge , Skill , and Other Characteristics) model is an effective approach for developing the competence of Sharia banking auditors. This model comprises three key aspects: Knowledge , which includes mastery of Sharia principles and regulations; Skill , which involves enhancing technical audit capabilities; and Other Characteristics, which emphasize strengthening ethics and professionalism. The findings suggest that optimal auditor competence development should integrate continuous education, certification training, and practical experience in the Sharia banking sector. This study concludes that a systematic approach based on the KSOC model can enhance audit effectiveness and strengthen public trust in the Sharia banking industry in Indonesia.

Analisis Konseptual dan Praktis Penerapan Al-Qawa’id Al-Fiqhiyyah Al-Iqtishadiyyah dalam Pengembangan Ekonomi Syariah Kontemporer

Rahmat Nur Ramdan Rahmat — 2025-09-30

This study provides an in-depth analysis of the concepts and implementation of Al-Qawa’id Al-Fiqhiyyah Al-Iqtishadiyyah in the development of contemporary Islamic economics. The fiqh economic principles serve not only as a legal foundation but also as a strategic guideline to address modern economic challenges such as digitalization, globalization, and sustainability. The study reveals that while these principles exhibit flexibility in adapting to the dynamics of the era, their application is often hindered by a lack of practical guidelines and differing interpretations among Islamic economic practitioners. This research highlights the urgency of aligning fiqh principles with global market demands without compromising shariah values. Proposed solutions include integrating fiqh principles into Islamic economic regulations, developing technology-based practical guidelines, and enhancing fiqh economic literacy among practitioners. The findings demonstrate that the strategic application of fiqh principles can strengthen the competitiveness of Islamic economics while upholding Islamic ethical values amidst global changes.

Peran Teknologi Finansial dalam Meningkatkan Akses Pembiayaan Usaha Kecil dan Menengah

Nafiatul Aisya — 2025-09-30

The rapid development of financial technology (fintech) has brought about major changes in access to financial services, particularly for micro, small, and medium enterprises (MSMEs) in Indonesia. MSMEs often face obstacles in obtaining formal financing due to limited collateral, low financial literacy, and administrative constraints. The adoption of fintech provides benefits such as easier access to capital, a simpler process without collateral, and smoother cash flow. However, there are also obstacles such as high interest rates, technical system constraints, and limited understanding of fintech products. This study aims to analyze the role of fintech in improving access to financing for MSMEs in Wonocolo, Surabaya, while identifying the challenges faced in adopting these services. The research method used a qualitative approach through interviews with seven MSME actors from various sectors, such as culinary, handicrafts, and printing. The results showed that fintech such as GoPay, OVO, and ShopeePayLater were widely used by MSMEs in Wonocolo for daily transactions and business financing. This utilization provides easy access to unsecured capital, a quick and simple process, and smoothens cash flow, thereby supporting business sustainability. However, a number of obstacles were also found, such as high interest rates, limited digital literacy, and technical disruptions to the application. Thus, although fintech plays a positive role in supporting the efficiency and growth of MSMEs, optimizing its benefits requires improved literacy and adequate regulatory support.

Pengaruh Produk Pembiayaan Mudharabah dan Layanan Digital terhadap Keputusan Nasabah pada BTPN Syariah MMS Panjang

Heni Rosmiati — 2025-09-30

This study's objective is to investigate whether there is an influence of mudharabah financing products and digital services on customer decisions at BTPN Syariah MMS Panjang in the TUNA era. This type of research is quantitative research. The sampling technique in this study is Simple Random Sampling. Data collection by distributing questionnaires through the Google form application with the number of samples used in this study was 95 respondents from BTPN Syariah MMS Panjang customers. The software used to analyze the data uses the assistance of the Smart PLS 4.1 application. Data analysis such as reliability testing and validity testing using the outer model. While testing the relationship between the coefficient of determination and hypothesis testing using the inner model. The results of the study show that partially based on the structural model test, it has an R² (Coefficient of Determination) value, it can be seen that the R-square value on the Mudharabah Financing variable (X1), and Digital Services (X2), on the Customer Decision variable (Y) has an effect together or simultaneously with a value of 0.359. Thus, it can be concluded that 36% of Customer Decisions are explained by the Mudharabah Financing and Digital Services variables. Based on the regression model, the path coefficient value is 0.513, t-statistic = 5.038, P-value = 0.000 <0.05 for the mudharabah financing variable, and the path coefficient value is 0.110, t-statistic = 1.267, P-value = 0.114> 0.05 for the digital services variable. Both variables have a positive and significant influence on the decision to become a customer at BTPN Syariah MMS Panjang Bandar Lampung

Analisis Praktik Bisnis E-Commerce dalam Perspektif Etika Bisnis Islam

Ahmad Ahrozi — 2025-09-30

With the development of technology, business activities have shifted from face-to-face to online (e-commerce). These transactions eliminate needs for consumers to meet directly with the producer or seller and do not require them to see the product in person. E-commerce transactions are conducted through social media or marketplaces. Transactions via social media include Facebook, Instagram, TikTok, and others. Marketplace transactions can be conducted through Shopee, Tokopedia, Lazada, and others. This study used a descriptive qualitative approach. The purposively selected sample consisted of online sellers in the area around Tegal Gubug Market, Arjawinangun District, Cirebon Regency. Tegal Gubug Market is the largest clothing market in Indonesia. The results of this study indicate that the business practices carried out by e-commerce sellers in the area around Tegalgubug Market, Arjawinangun District, Cirebon Regency have not fully implemented Islamic business ethics because there are still those who do things that are not in accordance with sharia, including being dishonest (shiddiq) in displaying photos of products that are actually owned by other people, not being trustworthy (amanah) in sending products according to orders, being smart (fathonah) and being able to follow campaign programs and make independent promotions and not all sellers convey (tabligh) product descriptions as they are.

Pengaruh Proses Produksi dan Pengendalian Mutu terhadap Kualitas Produk Kain Brukat

Puspa Aprilianti — 2025-09-30

Based on the results of observations and interviews, the background of this research is the fluctuation of production targets, actual production not meeting the targets, and defective products exceeding 3%. It is suspected that this is related to the production process and quality control not functioning properly. The research object is the embroidery department employees at PT Wiratama Prima Textile Indo Rancaekek. The type of research is associative quantitative. The primary data is in the form of questionnaires, while supporting data are collected through observation, interviews, and literature study. The population consists of all production employees in the embroidery section at PT Wiratama Prima Textile Indo Rancaekek, totaling 54 people. Based on Slovin's formula, a sample of 47 people was obtained. Respondents were determined using accidental sampling. Data testing was conducted using statistics, where previously the data were tested through validity, reliability, and normality tests. Subsequently, determination analysis, multiple correlation, and multiple regression were conducted. The results of the study showed that the reliability test results indicated that all research instruments were declared reliable, with a Cronbach’s Alpha value of 0.718 for the production process variable (X1) and 0.719 for quality control (X2), which means they fall into the high category. Partially, the production process affects 40.5% of product quality. Quality control affects 26.7% of product quality. Simultaneously, the production process and quality control affect 43.9% of product quality. The correlation coefficient (R) value of 0.662 indicates that there is a strong relationship between the two independent variables and the dependent variable.