JPS (Jurnal Perbankan Syariah)

The Role of Third-Party Funds in Moderating Inflation, Risk, and Profitability on Murabahah Financing Performance.

2026-05-01T11:07:11+07:00

Tujuan – Penelitian ini bertujuan untuk menganalisis pengaruh inflasi, Non Performing Financing (NPF), dan Return on Assets (ROA) terhadap pembiayaan murabahah pada Bank Umum Syariah di Indonesia periode 2019–2024, serta menguji peran Dana Pihak Ketiga (DPK) sebagai variabel moderasi. Metode – Penelitian ini menggunakan pendekatan kuantitatif berdasarkan data sekunder yang diperoleh dari laporan keuangan triwulanan 10 bank umum syariah, dengan total 240 observasi yang dianalisis menggunakan regresi data panel dan Moderated Regression Analysis (MRA) melalui E-Views 12. Temuan – Hasil penelitian menunjukkan bahwa inflasi berpengaruh negatif dan signifikan terhadap pembiayaan murabahah, sedangkan NPF dan ROA berpengaruh positif dan signifikan. Temuan moderasi menunjukkan bahwa TFD dapat memperlemah pengaruh inflasi dan memperkuat pengaruh ROA terhadap pembiayaan murabahah, tetapi tidak memoderasi pengaruh NPF. Implikasi – Secara teoritis, studi ini melengkapi perkembangan teori intermediasi dengan menunjukkan bagaimana faktor-faktor makroekonomi, risiko, dan profitabilitas berinteraksi dalam memengaruhi kapasitas intermediasi perbankan syariah. Secara praktis, studi ini dapat menjadi referensi bagi bank-bank syariah dalam merumuskan strategi penghimpunan dana dan manajemen risiko agar ekspansi pembiayaan murabahah dapat dilakukan secara lebih efektif.

Determinants of Intention to Choose Islamic Banks: Trust, Reputation, Literacy, and Religiosity

2026-05-01T11:02:22+07:00

Purpose: This research investigates how trust, institutional reputation, and Islamic financial literacy shape behavioral intentions to select Islamic banking services among the Sumenep community, while also examining the moderating role of religiosity. Method: The study adopts a quantitative explanatory design and applies Partial Least Squares–Structural Equation Modeling (PLS-SEM) for empirical analysis. Data were collected from 276 respondents selected through purposive sampling. Findings: The results demonstrate that trust, reputation, and Islamic financial literacy significantly affect individuals’ intentions to choose Islamic banks. In addition, religiosity functions as a moderating factor that diminishes the influence of reputation on behavioral intention. Implications: From a theoretical perspective, this study contributes to the extension of the Theory of Planned Behavior in the context of Islamic financial decision-making by positioning religiosity as a contextual influence rather than a direct moderator within the core TPB constructs. From a practical standpoint, the findings highlight the importance of building public trust, strengthening the credibility of Islamic banking institutions, and enhancing Islamic financial literacy to encourage greater adoption of Islamic banking services.

The Effect Of System Quality And User Confidence In Sharia E-Wallets On Non-Cash Transaction Decisions

2026-05-01T13:25:19+07:00

Purpose- This study aims to examine how the quality of digital services and user confidence levels influence decisions to use sharia-based non-cash payments. The urgency of this study arises from the increasing need for transaction instruments that are not only efficient, but also trusted to be secure and in accordance with sharia principles. Method- In terms of methodology, this study uses a quantitative approach through a survey of 102 active users in the West Nusa Tenggara region. The data collection instrument was a Likert scale questionnaire, which was then processed using multiple linear regression analysis through the JASP application. Findings- The findings show that both independent variables have a positive and significant influence on the decision to transact digitally, with a model contribution of R² = 0.723. The trust factor is recorded as the strongest determinant, as indicated by the largest coefficient value (β = 0.550; p < 0.001). Based on these results, the study concluded that system quality and confidence in security and sharia compliance are important factors in encouraging the use of modern payment services. Implication- The implication is that service providers need to strengthen technological stability, increase transparency, and build credibility so that the adoption of sharia digital transactions can develop more widely.

Customer Understanding of Fiat Money in BSI’s Hajj Savings with Mudharabah Contract in West Aceh

2026-05-01T11:00:01+07:00

Purpose - This study aims to examine the level of customer understanding of the use of fiat money in BSI Hajj savings with mudharabah contracts. Methods - The method used is quantitative with data analysis using univariate analysis. The results of the study indicate that Hajj savings customers in West Aceh have a good understanding regarding the use of fiat currency in Hajj savings using mudharabah contracts at BSI in West Aceh. Findings - The level of customer understanding of the use of fiat money in Hajj savings using mudharabah contracts at BSI in West Aceh is that those with elementary/secondary education are 3.9 and those with higher education are 4.00, this difference is very small (0.1/2.5%), this is in accordance with the results of the t-test which shows a sig. (2-tail) value of 0.122 > 0.05. The results of the t-test explain that there is no significant difference in the understanding of customers with low/medium education and customers with higher education. Implications - This study provides implications that the knowledge of Hajj savings customers about the legal status of the use of fiat money is very important for the perfection of the Hajj pilgrimage.

Green Banking Performance in Indonesian and Malaysian Islamic Banks: A Maqasid Shariah Framework

2026-05-01T10:57:50+07:00

Purpose – The purpose of this study is to analyze the performance of green banking in Islamic banking in Indonesia and Malaysia based on the maqasid shariah framework. Method – This study is a quantitative study. The sampling technique used is purposive sampling, resulting in a sample size of 21 banks, comprising 11 Indonesian Islamic banks and 10 Malaysian Islamic banks. The data source used is secondary data in the form of annual financial reports of Islamic banks from 2022 to 2024. The data analysis technique uses the Maqashid Syariah Index approach and the Simple Additive Weighting method. The difference in performance between the two countries is tested with an independent sample T-Test using SPSS analysis tools. Findings – The results of this study indicate that there is a significant difference between the green banking performance of Islamic banks in Indonesia and Malaysia based on the maqasid shariah index. Implications – This study can provide insights and contribute to the literature on green finance performance based on the maqasid sharia framework, particularly in the banking sector in Indonesia and Malaysia. This study can serve as a guide for Islamic banks in Indonesia and Malaysia to understand the extent to which green banking performance contributes to achieving sustainability and social welfare goals and provide recommendations for improving green finance.

Criticism of Murabahah Practices in Islamic Banks: Between Fiqh Ideals and Banking Reality

2026-05-01T10:55:52+07:00

The development of Islamic banking in Indonesia shows that the use of murabahah contracts is more dominant than profit-sharing contracts such as mudharabah and musyarakah. This occurs because murabahah is considered simpler to implement and involves lower risks. Purpose: This study aims to examine the extent to which murabahah financing practices in Islamic banks comply with the principles of muamalah fiqh. Method: This research uses a normative legal method with a normative–critical approach by analyzing various sources, including literature on fiqh and Islamic economics, articles from scientific journals, fatwas issued by the Dewan Syariah Nasional–Majelis Ulama Indonesia, and official reports from the Otoritas Jasa Keuangan as the basis for theoretical and empirical analysis. Findings: The findings indicate that the practice of murabahah in Islamic banks has not fully complied with sharia principles, particularly regarding the obligation of ownership of goods, the clarity of the cost price, and the application of murabahah contracts in inappropriate contexts, which in some cases makes it resemble interest-based financing mechanisms. Implication: This study implies the need to strengthen compliance with sharia principles and to apply the values of muamalah fiqh more comprehensively in Islamic banking financing practices

Determinants of Intention to Use BYOND by BSI Mobile Banking: The Roles of Perceived Ease of Use, Perceived Usefulness, Service Features, and Perceived Risk

2026-05-01T10:52:00+07:00

Purpose - This study aims to analyze the effect of perceived ease of use, perceived usefulness, service features, and perceived risk on the intention to use BYOND by BSI mobile banking in Malang City. Methodology - This research employs a quantitative approach using a survey method, where primary data were collected through questionnaires distributed to 125 respondents who are active users of BYOND by BSI mobile banking in Malang City. The sample was selected using a non-probability sampling technique with purposive sampling method. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with SmartPLS 3, including outer model evaluation through Confirmatory Factor Analysis (CFA) and inner model analysis for hypothesis testing. Findings - The results indicate that perceived ease of use, perceived usefulness, and service features have a positive and significant effect on the intention to use BYOND by BSI mobile banking in Malang City. Meanwhile, perceived risk does not have a significant effect on usage intention. Implications - These findings suggest that enhancing ease of use, perceived benefits, and service feature quality plays an important role in increasing users’ intention to adopt mobile banking services, while perceived risk is not a determining factor in this context.