JPSDa: Jurnal Perbankan Syariah Darussalam

Pengaruh Profitabilitas, Likuiditas, Dan Kualitas Aset Terhadap Stabilitas Keuangan Bank Bjb Syariah Periode 2015-2024

Wida Zulfa Fitriya, Nur Eka Setiowati, Layaman — Thu, 22 Jan 2026 00:00:00 +0700

The importance of financial stability in maintaining a bank's financial performance and minimizing the risk of financial distress and bankruptcy necessitates an analysis of its influencing factors. This research is motivated by the occurrence of systemic risk at BJB Syariah Bank, which is the main cause of financial stability disruption based on Bank Indonesia Regulation No. 16/11/PBI/2014. This study aims to analyze profitability (ROA), liquidity (FDR), and asset quality (NPF) on the financial stability of BJB Syariah Bank. The research method uses a quantitative approach with secondary data in the form of quarterly financial reports for the 2015-2024 period analyzed through multiple linear regression. The results show that profitability has a significant positive effect on financial stability, while liquidity and asset quality have no partial effect. Simultaneously, all three variables influence the financial stability of BJB Syariah Bank. This finding implies that increasing profitability is a key factor in maintaining the financial stability of BJB Syariah Bank.

Peran Manajemen Syariah Dalam Meningkatkan Kinerja Bank Syariah Di Era Digital

Moh Agus Sifa', Moch. Zaenal Azis Muctharom — Thu, 29 Jan 2026 00:00:00 +0700

Digital transformation has become inevitable for the banking industry, including Islamic banking. The development of digital technology presents both opportunities and challenges for Islamic banks in improving operational performance without neglecting compliance with Islamic principles. This study aims to examine the role of Islamic management in supporting the development of digital products and services and its impact on the performance of Islamic banks in the digital era. The research method used is a literature study by analyzing various scientific sources such as journals, academic articles, and official reports related to digitalization and Islamic banking. The results show that the implementation of digital technology has a positive impact on the performance of Islamic banks, particularly in improving operational cost efficiency, service quality to customers, and expanding financial inclusion. Islamic management plays a strategic role in ensuring that developed digital innovations remain in line with Islamic principles, such as the prohibition of riba (usury), gharar (gharar), and maisir (gambling). However, this study also found obstacles in the digitalization process, including regulations that are not fully adaptive to technological developments and low digital literacy among customers and human resources in Islamic banks. Therefore, this study recommends strengthening the role of sharia management in digitalization supervision, improving human resource competency, and closer collaboration between sharia banks and regulators to realize sustainable digital transformation in accordance with sharia principles.

Challenges In Implementing Islamic Financial Institution Pension Funds In Indonesia

Thu, 29 Jan 2026 00:00:00 +0700

Islamic Financial Institution Pension Funds (DPLK Syariah) represent a long-term financial instrument aimed at ensuring retirees’ economic security while adhering to Islamic principles. Despite the rapid growth of the Islamic finance industry in Indonesia, the development of Islamic pension funds remains relatively limited compared to conventional pension schemes. This article seeks to systematically examine the key challenges faced in the implementation of DPLK Syariah in Indonesia and to formulate strategic efforts to strengthen its development. Employing a qualitative approach, this study adopts a literature review method by analyzing scholarly articles, regulatory frameworks, policy reports, and relevant academic publications published between 2022 and 2025. The findings reveal that the implementation of DPLK Syariah is constrained by multidimensional challenges, including regulatory disharmony, limited availability of sharia-compliant investment instruments, low public literacy and participation, as well as institutional and human resource capacity weaknesses. Furthermore, the dominance of conventional pension funds continues to restrict market penetration for Islamic pension schemes. To address these challenges, this study proposes several strategic measures, such as enhancing Islamic financial literacy, promoting product and technological innovation, expanding sharia-based investment instruments, strengthening governance and human capital, and improving regulatory harmonization. This study is expected to contribute both conceptually and practically to policymakers, industry practitioners, and academics in fostering a more inclusive, competitive, and sustainable Islamic pension fund ecosystem in Indonesia.

Akar-Akar Filsafat Ekonomi Dalam Pemikiran Klasik Islam : Relevansi Al-Ghazali Dan Ibn Khaldun Bagi Ekonomi Kontemporer

Ega Saputra, Syukri Iska, Azifah Hidayati, Fandi Ahmad Marlion, Ibnu Zeki — Fri, 23 Jan 2026 00:00:00 +0700

Modern Islamic economics is often criticized for being too reactive, technical, and lacking an original philosophical foundation. This study aims to fill this gap by exploring the philosophical roots of Islamic economics through the thoughts of two classical figures, namely Imam Al-Ghazali and Ibn Khaldun. This study is a descriptive qualitative research type using the library research method and the philosophy of the history of thought approach, which analyzes the main works of these two thinkers, namely I?y?’ ‘Ul?m al-D?n (Al-Ghazali) and Al-Muqaddimah (Ibn Khaldun). The results of the study show that Al-Ghazali developed a teleological-normative economic philosophy that emphasizes economic activity as a means to achieve purification of the soul (tazkiyat al-nafs) and happiness in the afterlife. Key concepts include: economics as a means (was?lah), ma?la?ah as a regulative principle, and strict ethics in production, exchange, and consumption. Meanwhile, Ibn Khaldun developed an empirical-sociological economic philosophy based on historical observation, focusing on the dynamics of civilization (‘umr?n), the theory of dynastic cycles, the value of labor, and the role of the state in economic development. This article concludes that a reactualization of this classical thinking can enrich the philosophical foundation of modern Islamic economics, making it more robust and contextual.

Analisis Praktik Tarah Pada Jual Beli Buah Jeruk Pada Petani Kecamatan Bangorejo Kabupaten Banyuwangi Perspektif Mazdhab Syafi’i

Yunus Zamroji, Ribut Suprapto, Babun Suharto — Sat, 24 Jan 2026 00:00:00 +0700

This study aims to analyze the practice of tarah in the sale and purchase of citrus fruit by farmers in Bangorejo District, Banyuwangi Regency, from the perspective of the Shafi'i School of Law. The approach used in this study is qualitative, with data collection techniques through observation, interviews and documentation. The results of the analysis say that tarah or pieces of weight taken by the buyer, is a form of gift from the seller whose law is sunnah, because the tarah taken by the buyer is written in the note and there is willingness from the seller, in addition, giving tarah from the seller is a form of practice to make it easier to carry out buying and selling transactions, where Allah SWT promises to give mercy to sellers who make it easier for buyers.

Analisis Pengaruh Tingkat Bagi Hasil, Capital Adequacy Ratio (CAR), Dan Dana Pihak Ketiga Terhadap Pertumbuhan Deposito Mudharabah Pada Bank Muamalat Indonesia Periode 2015-2024

Dea Rahmalia, Alvien Septian Haerisma, Sri Rokhlinasari — Thu, 29 Jan 2026 00:00:00 +0700

This study aims to analyze the impact of the Profit-Sharing Rate, Capital Adequacy Ratio (CAR), and Third-Party Funds (DPK) on the growth of mudharabah deposits at Bank Muamalat Indonesia. The ARDL-ECM method is applied within this quantitative research to explore the inter-variable relationships more deeply. Through this framework, the study identifies both temporary short-term correlations and stable long-term relationships. The results indicate that, simultaneously, all three variables significantly influence the growth of mudharabah deposits. Partially, in the long run, all variables show a positive and significant effect, whereas in the short run, only DPK remains significant. These findings suggest that profit-sharing stability and capital strength play a crucial role in driving sustainable deposit growth, while short-term dynamics are more heavily influenced by fund-raising intensity. The novelty of this research lies in the use of the ARDL-ECM approach to detect differences in Sharia customer behavior toward banking indicators across two distinct timeframes

Epistemologi, Ontologi, Dan Aksiologi Ilmu Ekonomi Islam Dalam Kerangka Falsafah Ekonomi Syariah

Fitri Bahreni, Syukri Iska, Azifah Hidayati, Fandi Ahmad Marlion — Thu, 29 Jan 2026 00:00:00 +0700

Islamic economics emerges as an alternative paradigm that offers a value-based philosophical foundation through the integration of epistemology, ontology, and axiology within the framework of Islamic economic philosophy. This study aims to conceptually examine the epistemological, ontological, and axiological dimensions of Islamic economics and their integration as the foundation for the development of Islamic economic thought. Employing a qualitative descriptive approach with a library research method, the data were derived from the Qur’an, Hadith, and contemporary academic literature relevant to Islamic economics and the philosophy of science. The findings indicate that the epistemology of Islamic economics is integrative, positioning revelation as the primary source of knowledge that guides reason and empirical inquiry; its ontology views economic reality as a holistic system grounded in the principle of tawhid, in which humans function as both servants (‘abd) and vicegerents (khalifah); while its axiology is oriented toward the realization of falah through the values of justice, balance, trust, and public welfare. The integration of these three dimensions within Islamic economic philosophy affirms that Islamic economics is not merely a technical or pragmatic alternative to conventional economics, but a value-driven and ethical discipline aimed at achieving holistic and sustainable human well-being.