The effectiveness of Mabda’ At-Ta’awun in enhancing recovery rate and reducing NPF: Empirical evidence from Indonesian Islamic banking

This study aims to determine the influence of Third Party Funds (DPK), Return On Asset (ROA) and Non Performing Financing (NPF) on the decrease in Financing to Deposit Ratio (FDR) at PT Bank Muamalat Indonesia. In this study, the data used in the form of secondary data in the form of Annual Financial Report of PT Bank Muamalat Indonesia for the period 2013-2020 published by Bank Muamalat Indonesia. Technical analysis used is multiple regression using SPSS software. The results obtained from this study indicate that simultaneously Third Party Funds (DPK), Return On Assets (ROA and Non Performing Financing (NPF) have a significant effect on the Financing to Deposit Ratio (FDR) at PT Bank Muamalat Indonesia. (DPK) and Return On Assets (ROA) have a significant effect on the Financing to Deposit Ratio (FDR) at PT Bank Muamalat Indonesia, while Non Performing Financing (NPF) has no significant effect on the Financing to Deposit Ratio (FDR) at PT Bank Muamalat Indonesia. This performance appraisal is expected to be used as a proposal for banks to maintain the composition of the level of liquidity that must be maintained. This performance assessment is expected to be used as a proposal for banks to maintain the composition of liquidity levels that must be maintained.

PT Bank Muamalat Indonesia Tbk is the first Islamic bank in Indonesia which was established in 1991 and started operations in 1992. However this is not offset by the performance of the increasingly improved financial performance, proven early in the year 2018 is rumored to be acquired because capital is experiencing the problem. This underlying researchers interested in conducting research with the aim to find out the financial performance of PT Bank Muamalat Indonesia Tbk 2013-2017 year. This research is quantitative descriptive research with SPSS software analysis tools 22 and Microsoft Excel. Research data in the form of secondary data obtained from annual report (annual report) BMI from the year 2013 until 2017. The data used for analysis is the method of SCnP as measured by indicators of Syaria Conformity and Profitability. The results of investigation of Bank Muamalat Indonesia 2013-2017 years of using the SCnP Model shows the performance of Bank Muamalat Indonesia year 2013-2017 banks generally are on point coordinates X = and Y = 1.99 83.30 to the position of the Lower Left Quadrant (LLQ) means that the bank has the level of the suitability of the sharia principles and low profitability.
 Keywords: Financial Performance, Sharia Conformity, Profitability

Competition in the world of Islamic banking today is certainly getting tighter with the emergence of various new Islamic banks. In order to maintain a positive existence, Bank Muamalat as one of the pioneers of Islamic banking in Indonesia certainly requires a strategy to be able to win and retain its customers among the community. The two strategies used are the differentiation strategy and positioning of their digital banking services to be superior to other Islamic banking digital banking products. These two strategies are used to maintain customer satisfaction in the use of digital banking services. This study examines the relationship between differentiation strategy and positioning of digital banking services on customer satisfaction at PT Bank Muamalat Indonesia KC Mamuju. This study uses a quantitative approach. Methods of data collection was carried out using questionnaires, observation, and documentation studies. Research respondents are customers of PT Bank Muamalat Indonesia (BMI) Mamuju Branch Office. The sample used in this study were 97 respondents with accidental sampling technique. The data analysis techniques used in this study were descriptive analysis, validity and reliability tests , classical assumption tests, as well as multiple linear regression analysis and hypothesis testing using the F test (simultaneous) and t test (partial) with the help of SPSS for windows program software. (Statistical Package for Social Science) in processing research data.

Banking world to be part of a country's economic success. More and more financial institutions that exist in a country, the better the economic turnaround that is therein. The reason the economy was good for people who have more funds can save their money to the bank. While people who need funds to start a business or to add funds to enlarge the business can borrow directly in the bank nearest to the given requirements. The purpose of this study was to determine the Impact of the Muslim population, financing, and for the results of the nominal amount of savings in Islamic Banking in Indonesia. Data collection method used is through surveys and data analysis. Techniques to test the hypothesis by using multiple linear regression analysis processed SPSS version 21. Location research done that is through internet websites and annual financial statements on Islamic Banking in Indonesia, which consists of: PT Bank BRI Syariah, Bank Syariah Bukopin, Bank Syariah Mandiri, Bank Panin Syariah, PT Bank Muamalat Indonesia during the year 2009-2013. Muslim population (X1) not significant effect on the nominal amount of savings (Y). Financing (X2) significantly affects nominal amount of savings (Y). For results (X3) no significant effect on the nominal amount of savings (Y). Keywords: impact of the muslim population, financing, and profit sharing the number nominal customer savings

The history of Islamic banks in Indonesia is started by establishment of Bank Muamalat Indonesia (BMI) as the first Islamic commercial bank in Indonesia that has been operated in Indonesia in 1992. Until December 2007, there are 31 banks: 3 Islamic commercial banks and 28 Islamic unit banks. Islamic commercial bank operates fiilly sharia system, while Islamic unit bank operates windows system. During 2003-2007, Islamic banks have been grown significantly include asset, deposit and financing. Each grows 53%, 56% and 55% per year. Islamic banks must improve thier efficiency in order to give profit to stakeholders, and survive againts conventional banks or other financial institutions. Nevertheles, until today the efficiency of Islamic banks in Indonesia is not known. This study to identify: the efficiency of Islamic banks in Indonesia (overall), the efficiency of individual Islamic bank, the difference efficiency of Islamic commercial bank and Islamic unit bank, and the most influence factor to the efficiency of Islamic banks in Indonesia. This study focused on the head office of Islamic banks. The study uses data quarterly from fist quarter 2003 until fouth quarter 2007, includes nine banks: three Islamic commercial banks and six Islamic banking units. This study uses non-pametric DEA model. The results of this study show the efficiency of Islamic banks in Indonesia is average 0.883, and the most efficient Islamic banks is bank 1 (from Islamic commercial bank). Furthermore, the result of study indicates that Islamic commercial bank (BUS) is more efficient than Islamic unit bank (UUS). Besides that, financing is the most influence factor to the efficiency of Islamic banks in Indonesia. As the basic implication of this study are: (i) stakeholders especially government and monetary authority must improve the efficiency of Islamic banks and support and establish more Islamic commercial bank; (ii) stakeholders must support and establish more Islamic commercial bank, includes spint off Islamic unit bank to be Islamic commercial bank; and (iii) Islamic banks must give more financing to improve their efficiency.Keywords: Efficiency, Islamic commercial bank, Islamic unit bank, DEA

Islamic banking in Indonesia has existed for a long time, namely within the 1980s whilst several Islamic activists performed research on Islamic economics who recommended Islamic banking, even working towards it on a limited scale, together with through Bait at-Tamwil Salman, Bandung. Extra intensive efforts had been made in the 1990s, which culminated in the IV countrywide Deliberation of the Indonesian Ulema Council (MUI) in Jakarta, 22-25 August 1990 which led to a mandate to form a working group for the status quo of Islamic Banking in Indonesia known as the MUI Banking group. The end result of this team’s work is what is normally referred to as the establishment of PT bank Muamalat Indonesia (BMI), November 1, 1999, with an initial capital of more than IDR 106 billion. Several years later, Islamic banks emerged which includes independent Islamic banks, BNI Syariah, Mega Syariah banks and so forth. The sharia banking regulation itself is urgently wished for numerous motives, namely: in step with Indonesia's national development dreams to attain the advent of a just and prosperous society primarily based on economic democracy, it's far necessary to broaden an economic gadget primarily based on justice, togetherness, fairness and advantage. Islamic banking is the handiest instinct that is most appropriate to translate the above country wide development goals into real existence.Keywords: Legality, Sharia Banking, Islamic economics

IntroductionResearch on Islamic commercial banks in Indonesia have been extensively conducted, with a focus on banks in general and large banks. However, research specifically targeting medium-sized banks, namely PT Bank Muamalat Indonesia, PT Bank Mega Syariah, PT Bank Panin Dubai Syariah, PT Bank BCA Syariah, and PT Bank KB Bukopin Syariah, is still limited.ObjectivesThis study aims to examine the influence of the financial performance of Islamic banks on their profitability using the CAMEL indicator.MethodThis research is quantitative with a correlational approach. The population in this study consists of 12 Islamic commercial banks in Indonesia, with 5 of them selected as samples. The sampling technique used is purposive sampling. The study utilizes secondary data from quarterly financial ratio reports of Islamic banks published by the Financial Services Authority (OJK). The analysis involves evaluating the impact of CAR, NPF, NOM, BOPO, and FDR on ROA using multiple linear regression analysis.ResultsThe findings indicate that, partially, CAR and NPF do not significantly affect the ROA of Islamic banks. However, NOM, BOPO, and FDR have a significant impact on the ROA of Islamic banks.Implicationsthe research motivates Islamic bank management to improve their financial ratios to meet the health criteria set by Bank Indonesia (BI) and OJK. Maintaining healthy financial ratios has implications for the level of trust that customers and potential customers have in Islamic banks and ultimately determines the long-term existence of these banks.Originality/NoveltyThis study contributes to the development of risk management theory by examining the factors influencing the fluctuations in the values of CAR, NPF, NOM, BOPO, and FDR on the ROA of Islamic banks.

The purpose of conducting this research is to determine the effect of Margin Income of Murabahah and Ijarah Mutahiyah Bittamlik on the Profitability of Islamic Commercial Banks in Indonesia for the 2018-2022 period. The type of research in this study is descriptive quantitative. The sampling technique used in this study was a purposive sampling technique and produced a sample of 6 Islamic Commercial Banks, including PT Bank BNI Syariah, PT Bank BCA Syariah, PT Bank Syariah Mandiri, PT Bank Bukopin Syariah, PT Bank BRI Syariah, PT Bank Muamalat Indonesia from the period 2018 to 2022. The data analysis method in this study is multiple regression analysis. The results of the research that has been done show that there is a significant effect of Margin Murabahah and Ijarah Mutahiyah Bittamlik income on Profitability which is carried out simultaneously.

This research discusses about the implementation of the cost efficiency strategy at PT Bank Muamalat Indonesia, Tbk. As for the phenomenon of the problem that the authors observe on the financial ratios report of PT Bank Muamalat Indonesia, Tbk., especially in the BOPO ratio (Operating Costs to Operating Income), it ranks fourth highest out of a total of 13 Islamic Commercial Banks in Indonesia. Based on the authors’ observation, it has implemented the cost efficiency strategy that is also carried out by banks in general. However, there are some obstacles that result in inefficient bank performance, so the BOPO ratio is still high. Therefore, PT Bank Muamalat Indonesia, Tbk. has made several solutions to overcome the obstacles faced

This research discusses about the implementation of the cost efficiency strategy at PT Bank Muamalat Indonesia, Tbk. As for the phenomenon of the problem that the authors observe on the financial ratios report of PT Bank Muamalat Indonesia, Tbk., especially in the BOPO ratio (Operating Costs to Operating Income), it ranks fourth highest out of a total of 13 Islamic Commercial Banks in Indonesia. Based on the authors’ observation, it has implemented the cost efficiency strategy that is also carried out by banks in general. However, there are some obstacles that result in inefficient bank performance, so the BOPO ratio is still high. Therefore, PT Bank Muamalat Indonesia, Tbk. has made several solutions to overcome the obstacles faced.

This research discusses about the implementation of the cost efficiency strategy at PT Bank Muamalat Indonesia, Tbk. As for the phenomenon of the problem that the authors observe on the financial ratios report of PT Bank Muamalat Indonesia, Tbk., especially in the BOPO ratio (Operating Costs to Operating Income), it ranks fourth highest out of a total of 13 Islamic Commercial Banks in Indonesia. Based on the authors’ observation, it has implemented the cost efficiency strategy that is also carried out by banks in general. However, there are some obstacles that result in inefficient bank performance, so the BOPO ratio is still high. Therefore, PT Bank Muamalat Indonesia, Tbk. has made several solutions to overcome the obstacles faced.

This study aims to analyze the effect of Non-Performing Financing (NPF), Capital Adequacy Ratio (CAR), and Cash Turn-over on Return On Asset (ROA) at PT Bank Muamalat Indonesia (2012-2021). This research method uses a quantitative approach. The data source used is secondary data sources in the form of financial statements of PT Bank Muamalat Indonesia. The data analysis technique uses multiple linear regression analysis processed with the SPSS 26 program. The results showed that partially NPF and Cash Turnover had an effect on ROA with a significant value of 0.000 and 0.0009 respectively smaller than 0.05. CAR partially has no effect on ROA with a significant value of 0.151 greater than 0.05. Simultaneously NPF, CAR, and Cash Turn-over affect ROA at PT Bank Muamalat Indonesia with a significant value of 0.000 smaller than 0.05. Determinant of the influence of NPF, CAR and Cash Turn-over on Return On Asset is 55.1%.

This research was conducted to determine the effect of the price and quality of the iB Muamalat Savings product on Customer Satisfaction at PT Bank Muamalat Indonesia, Tbk KCU Medan Sudirman. The research method is using questioners with the number of respondents are 137 orang. The data analysis method is using multiple linear regression by using SPSS 22. The results of this study indicate the price has a strong and significant positive effect of 0.550 on customer satisfaction at PT Bank Muamalat Indonesia, Tbk KCU Medan Sudirman and the quality of iB Muamalat Savings products have a strong and significant positive effect amounting to 0.711 to customer satisfaction at PT Bank Muamalat Indonesia, Tbk KCU Medan Sudirman. The price and quality of the iB Muamalat Savings product simultaneously have a positive and significant effect with the coefficient of determination (R2) of 0.526, which mean the ability of the price and quality of iB Muamalat Savings products to customer satisfaction at PT Bank Muamalat Indonesia, Tbk KCU Medan Sudirman affects the variation of ups and downs customer satisfaction at PT Bank Muamalat Indonesia, Tbk KCU Medan Sudirman amounted to 52.6% while the remaining 47.4% was influenced by other variables not include in this study.

This study aims to determine the application of the principle of justice in the profit sharing system for mudharabah products at PT Bank Muamalat Indonesia Tbk. KCU Surabaya. The method used in this research is a qualitative research method. Data collection techniques were carried out using observation, interview and documentation techniques. Data analysis was carried out using the inductive method by developing facts or facts that were obtained and could be developed from the results of the research conducted. The object of this research is the application of the principle of fairness in determining the profit sharing of mudharabah financing products at PT Bank Muamalat Indonesia Tbk. KCU Surabaya. Field data shows that the profit sharing system implemented by PT Bank Muamalat Indonesia Tbk KCU Surabaya for mudharabah financing applies a profit sharing system with a profit sharing calculation method in the form of profit sharing projections. As for the application of the principle of justice in the profit sharing system at PT Bank Muamalat Indonesia Tbk KCU Surabaya, it is carried out by carrying out the instrument for determining the agreed ratio at the time of the contract. Determination of the calculation of the agreed profit sharing ratio such as customer business data, installment capability, profit sharing, results of operations carried out and financing ratios. The implementation of the principle of justice in the profit sharing system at PT Bank Muamalat Indonesia Tbk KCU Surabaya has been implemented as seen in the profit sharing calculation system that uses the projection method according to the customer's ability to return financing installments and projected profit sharing from the results of the business carried out. produk mudharabah di PT Bank Muamalat Indonesia Tbk. KCU Surabaya. Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif. Tehnik pengumpulan data dilakukan dengan menggunakan tehnik observasi, wawancara dan dokumentasi. Analisis data dilakukan dengan menggunakan metode induktif dengan mengembangkan fakta- fakta atau kenyataan yang didapatkan dan dapat dikembangkan dari hasil penelitian yang dilakukan. Objek penelitian ini adalah penerapan prinsip keadilan dalam penetapan bagi hasil pada produk pembiayaan mudharabah di PT Bank Muamalat Indonesia Tbk. KCU Surabaya. Data lapangan menunjukkan bahwa sistem bagi hasil yang diterapkan oleh PT Bank Muamalat Indonesia Tbk KCU Surabaya pada pembiayaan mudharabah menerapkan sistem bagi hasil revenue sharing dengan metode perhitungan bagi hasil berupa proyeksi bagi hasil. Adapun untuk implementasi prinsisp keadilan dalam sistem bagi hasil di PT Bank Muamalat Indonesia Tbk KCU Surabaya diimplementasikan dengan dijalankannya instrumen penentuan nisbah yang disepakati pada saat akad. Penentuan perhitungan nisbah bagi hasil yang disepakati seperti data usaha nasabah, kemampuan angsuran, distribusi pembagian hasil, hasil usaha yang dijalankan serta nisbah pembiayaan. Implementasi prinsip keadilan dalam sistem bagi hasil di PT Bank Muamalat Indonesia Tbk KCU Surabaya ini sudah diimplementasikan telihat pada sistem perhitungan bagi hasil yang menggunakan metode proyeksi sesuai dengan kemampuan nasabah dalam angsuran pengembalian pembiayaan dan proyeksi bagi hasil dari hasil usaha yang dilakukan.

This research was carried out to find out whether there was a significant impact of managed financing and non-performing financing portfolios on the management of total assets at PT Bank Muamalat Indonesia in 2009 to 2018 either partially or simultaneously. This type of research is descriptive quantitative using secondary data types obtained from the Publication Financial Statements of PT Bank Muamalat Indonesia or BMI from the Bank's Annual Report, from 2009 to 2018. The data analysis method uses classical assumption test techniques and Linear Regression Analysis techniques , Correlation Coefficient test, partial hypothesis test (t test), simultaneous test (F test) and Coefficient of Determination test with the variable Financing Management (X1) and Non-Performing Financing Portfolio (X2) and Total Asset Management at PT Bank Muamalat Indonesia as a variable (Y). The tests were carried out using the SPSS For Windows version 20 application. The results obtained with the multiple regression equation PTA = - 2,314,464,26 + 1,33KP + 1,93NPF and with the results of the Simultaneous Test the value of Fcount 3.978 < Ftable 4.74 with table significance value of 0.070 from the value of the significance level = 0.05. So that simultaneously the Financing Management (KP) and Non-performing Financing Portfolio (NPF) simultaneously have no significant effect on Total Asset Management at PT Bank Muamalat Indonesia. The value of Adjusted R-Square (R2) is 0.532 or (0.532 x 100% = 53.20%) this shows that although there is no significant effect, there is a contribution of KP and NPF variables to the PTA variable of 58.20% while 46, 80% by other factors