Jurnal Iqtisaduna

The Role and Benefits of Sharia Microinsurance for MSME Economic Resilience

2025-02-26T00:35:17+00:00

This research aims to analyze the role of sharia microinsurance in reducing economic risk and its benefits in increasing the economic resilience of MSMEs in the KUR program. This research uses descriptive qualitative type with data collection sources through interviews, observation, and documentation. The data analysis technique used is the Miles and Huberman model with the NVivo 12 pro software tool. The results showed that sharia micro insurance not only plays a role in helping MSMEs to obtain financing that has a guarantee on the customer's life but also has a mechanism that is in accordance with sharia principles through tabarru' and wakalah bil ujrah contracts as regulated in DSN-MUI Fatwa No. 21/DSN-MUI/X/2001 concerning General Guidelines for Sharia Insurance. Sharia Micro Insurance helps mitigate risk and provide financial protection, enabling MSMEs to expand their businesses, diversify their products, and increase their income. These findings encourage policies to increase access and socialization of Islamic microinsurance for MSMEs.

Analisis Mitigasi Risiko Pembiayaan Bermasalah Pada PT BPRS Amanah Ummah KC Cicurug

2025-02-27T05:04:08+00:00

This study aims to analyze the risk mitigation carried out by BPRS Amanah Ummah KC Cicurug in minimizing non-performing financing and to determine financing products with high risk. The type of research used is a case study with a qualitative approach. Data collection techniques are interviews, observation, and documentation. The data analysis technique uses the Nvivo 12 pro analysis tool with the Miles and Huberman data analysis model, namely data collection, data reduction, data presentation, and conclusion drawing. The results showed that the mitigation of the risk of non-performing financing is done by applying the 1S + 5C principle, the financing rating model by classifying customer financing opportunities based on the rating level, financing portfolio management is carried out by tiered limitation, gradual disbursement, prohibition of certain party financing, and allowance for productive asset losses (PPAP), recovery management by looking for potential financing and conditioning the allocation of PPAP funds, financing diversification by not channeling financing to one business sector. High risk financing products are financing with mudharabah, musyarakah, musyarakah mutanaqisah (MMQ), Ijarah Muntahiyya Bit Tamlik (IMBT) and murabahah contracts.

Pengaruh Pembiayaan Mudharabah, Pembiayaan Musyarakah dan Non-Performing Financing Terhadap Profitabilitas Bank Umum Syariah di Indonesia

2025-03-01T06:37:51+00:00

This study aims to analyze the influence of mudharabah financing, musyarakah financing, and Non-Performing Financing (NPF) on the profitability of Islamic commercial banks in Indonesia in the 2019-2023 period, as measured by Return on Assets (ROA). The research method uses panel data regression analysis with secondary data from 6 Islamic commercial banks registered with the Financial Services Authority (OJK), which were selected through purposive sampling technique based on certain criteria. Data processing is done using EViews 10 software, the data analysis process includes descriptive statistical analysis, classical assumption testing, and hypothesis testing. The results showed that mudharabah financing has no significant effect on ROA, while musyarakah financing has a positive and significant effect. NPF has a significant negative effect on ROA, indicating that the high risk of non-performing financing can reduce bank profitability. The results of this research emphasise the need for more focused risk mitigation strategies and the development of more adaptive financing products so that Islamic banks can increase their profitability in the future, especially in the face of unforeseen economic challenges.

Pengaruh Tingkat Pendidikan, Pengetahuan Zakat, Dan Religiusitas Terhadap Kepatuhan Dalam Membayar Zakat Industri Di Kabupaten Jepara

2025-04-22T09:25:21+00:00

This study aims to analyze the effect of education level, zakat knowledge, and religiosity on compliance to pay industrial zakat in Jepara Regency. This research uses a quantitative approach with primary data obtained through questionnaires to 100 respondents who are furniture industry players in Jepara. The data collected were analyzed using SPSS version 25 software, by applying multiple linear regression analysis, as well as conducting validity tests, reliability tests, classical assumption tests, and hypothesis testing. The level of education is measured through the respondent's last level of education, zakat knowledge includes an understanding of the law of zakat and its payment mechanism, while religiosity reflects the level of individual religious beliefs and practices. The results showed that education level, zakat knowledge, and religiosity simultaneously have a significant effect on compliance to pay zakat. Partially, religiosity has the most dominant influence, followed by education level, and zakat knowledge. This study confirms the importance of improving education, counseling on zakat, and strengthening religiosity values to increase compliance to pay zakat, especially in the industrial sector. The findings provide practical recommendations for zakat management institutions to use education and religiosity approaches in optimizing zakat potential in Jepara Regency.