https://journal3.uin-alauddin.ac.id/index.php/Iqtisaduna/issue/feedJurnal Iqtisaduna2025-03-01T06:37:51+00:00Bahrul Ulum Rusydi[email protected]Open Journal Systems<div id="journalDescription">The Iqtisaduna Journal is a scientific journal managed by the Faculty of Islamic Economics and Business (FEBI) UIN Alauddin Makassar. This journal is published in 2 (two) editions every year, namely in June and December. The Iqtisaduna journal consists of scientific articles containing studies of research results and thoughts on Islamic economic studies and general economics that are integrated with Islamic studies.</div>https://journal3.uin-alauddin.ac.id/index.php/Iqtisaduna/article/view/50116The Role and Benefits of Sharia Microinsurance for MSME Economic Resilience2025-02-26T00:35:17+00:00Rayi Alya Lutfiyah[email protected]<p><span lang="EN-US">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.</span></p>2025-02-26T00:29:16+00:00Copyright (c) 2025 Rayi Alya Lutfiyah (Author)https://journal3.uin-alauddin.ac.id/index.php/Iqtisaduna/article/view/50115Analisis Mitigasi Risiko Pembiayaan Bermasalah Pada PT BPRS Amanah Ummah KC Cicurug2025-02-27T05:04:08+00:00Mitha Miftahul Zannah[email protected]Afiatin Dewi[email protected]<p><span lang="EN-US">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.</span></p>2025-02-27T04:58:27+00:00Copyright (c) 2025 Mitha Miftahul Zannah, Afiatin Dewi (Author)https://journal3.uin-alauddin.ac.id/index.php/Iqtisaduna/article/view/52983Pengaruh Pembiayaan Mudharabah, Pembiayaan Musyarakah dan Non-Performing Financing Terhadap Profitabilitas Bank Umum Syariah di Indonesia2025-03-01T06:37:51+00:00Eva Suci Zulfatul Ulya[email protected]Mahmudatus Sadiyah[email protected]<p style="font-weight: 400;"><em>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.</em></p>2025-03-01T06:17:32+00:00Copyright (c) 2025 Eva Suci Zulfatul Ulya, Mahmudatus Sadiyah (Author)