JPSDa: Jurnal Perbankan Syariah Darussalam

Pengaruh Sharia Governance, Good Corporate Governance, Dan Dewan Pengawas Syariah Terhadap Pencegahan Fraud Pada Bank Umum Syariah Di Indonesia Periode 2019-2024

Iviola Sabila Avandi, Anggun Okta Fitri, Muhammad Iqbal — Sat, 18 Jul 2026 00:00:00 +0700

This study aims to analyze the influence of Sharia Governance, Good Corporate Governance (GCG), and the Sharia Supervisory Board (DPS) on fraud prevention in Sharia Commercial Banks in Indonesia during the 2019–2024 period. Even though governance implementation in Islamic banking continues to be strengthened, fraud cases still occur, so the effectiveness of Sharia supervisory mechanisms needs further examination. Moreover, previous research results still show inconsistent findings and generally have not tested these three variables simultaneously in Sharia Commercial Banks. This study uses a quantitative approach with a causal associative research type and utilizes secondary data sourced from annual reports, Good Corporate Governance reports, Sharia Governance reports, and Sharia Supervisory Board reports. The sample is determined using a purposive sampling technique, resulting in 12 Sharia Commercial Banks with 72 observations over six years. The analysis was conducted using panel data regression with a Fixed Effect Model (FEM) approach. The study results show that Sharia Governance has a positive and significant effect on fraud prevention. Meanwhile, Good Corporate Governance and the Sharia Supervisory Board show a positive influence, but they do not have a significant partial effect yet. Simultaneously, all three variables have a positive and significant effect on fraud prevention. This study contributes to enriching the literature on the effectiveness of Sharia governance by testing the integrated mechanism of three oversight systems in Sharia Commercial Banks in Indonesia. The findings suggest the importance of strengthening Sharia-based and spiritual governance oversight systems by the Financial Services Authority (OJK) and Sharia Commercial Banks to enhance fraud prevention effectiveness and maintain public trust.

Implementasi Pembiayaan Syariah Dalam Layanan Anipay Mobile Di Lembaga Keuangan Mikro Syariah Bangkalan

A. Taufiq Buhari — Fri, 31 Jul 2026 00:00:00 +0700

This study examines the implementation of Sharia financing through the Anipay Mobile application at Islamic Microfinance Institutions (IMFIs) in Bangkalan Regency and evaluates its compliance with Sharia principles within the context of digital financial transformation. A qualitative case study approach was employed, with data collected through in-depth interviews involving IMFI managers, application developers, Sharia Supervisory Board members, and Anipay Mobile users, complemented by observation and documentation. Data were analyzed using the Miles, Huberman, and Saldaña interactive model, while credibility was ensured through source triangulation, technique triangulation, and member checking. The findings reveal that Anipay Mobile has enhanced the efficiency and accessibility of Sharia financing services by digitalizing financing applications, installment payments, transaction monitoring, and real-time financial information. The platform primarily facilitates mur?ba?ah financing, followed by wak?lah and ij?rah, whereas the implementation of profit-sharing contracts such as mu??rabah and mush?rakah remains limited due to challenges in business monitoring and profit-sharing calculations. From a Sharia perspective, the financing process fulfills the principles of transparency, contractual clarity, mutual consent, and freedom from rib?, gharar, and maysir. However, a hybrid mechanism combining digital transactions with manual verification is still applied for selected financing products to strengthen Sharia compliance and prudential practices. The study also identifies several challenges, including limited digital literacy among members, inadequate technological infrastructure, and the need to improve human resource competencies and Sharia governance. Overall, Anipay Mobile demonstrates strong potential as a digital innovation model capable of expanding Islamic financial inclusion, improving operational efficiency, supporting MSME empowerment, and advancing the objectives of Maq??id al-Shar??ah through transparent, effective, and sustainable Islamic financial services.

Explaining Zakat Payment Awareness: The Roles of Zakat Knowledge, Religiosity and Income

Fatihatus Sahliyah, Ahmad Fatichuddin — Thu, 06 Aug 2026 00:00:00 +0700

This study aims to analyze and show the influence of knowledge of Zakat, religiosity, and income towards the intention of fish farmers to pay pond Zakat in coastal area, named Mengare island in East Java Indonesia. The study employs primary data gathered from 60 respondents and uses the Ordinary Leased Square (OLS) method for data analysis. The main result shows that knowledge, religiosity, and income has positive and significantly influence the intention to pay pond zakat. Knowledge is the dominant factor influencing the intention of fish farmers in paying Zakat. This study complements the existing theory. The findings suggest that zakat stakeholders must enhance intensify education about zakat literacy so it can be increasing muzakki’s intention in paying Zakat

Transformasi Digital Dan Ketahanan Perbankan Syariah: Studi Kasus Penilaian Tingkat Kesehatan Bank Muamalat

Nurin Qurrotul Aini Nurin, Lely Ana Ferawati Ekaningsih — Tue, 11 Aug 2026 00:00:00 +0700

This study aims to analyze the soundness level of PT Bank Muamalat Indonesia Tbk. in 2025 using the Risk-Based Bank Rating (RBBR) method with the RGEC approach (Risk Profile, Good Corporate Governance, Earnings, Capital) and to identify the factors driving the disparity between capital strength and profitability. A quantitative descriptive method with a single case study design was employed. Data were sourced from 2025 audited financial reports and analyzed through NPF, FDR, ROA, BOPO, and CAR ratios, complemented by a qualitative GCG score review in accordance with SEOJK No. 6/SEOJK.03/2015. Findings reveal that Bank Muamalat achieved a Composite Rating of 2 (PK-2), classified as "Healthy". While the risk profile (NPF 2.34%, FDR 82%) and capital (CAR 26.37%) were exceptionally robust, profitability remained a critical concern with ROA at 0.3% and BOPO at 105%, indicating structural operational inefficiency. The study concludes that an "overcapitalization" phenomenon exists, where excessive capital strength has not translated into earnings efficiency, reflecting a potential agency problem. Practical recommendations include accelerating digitalization to reduce BOPO and optimizing capital allocation toward productive financing, such as the "Solusi Emas Hijrah" product, to enhance profitability aligned with maqasid shariah principles.

Manajemen Risiko Berbasis Maqasid Syariah Sebagai Strategi Keberlanjutan Bank Syariah Di Indonesia: Kajian Literatur

Sun, 19 Jul 2026 00:00:00 +0700

This study aims to systematically review the integration of maqasid al-shariah into Islamic bank risk management and to develop a conceptual framework linking Shariah values, risk categories, governance, and sustainability. The study employs a Systematic Literature Review (SLR) approach following the PRISMA guidelines. Data were collected from Scopus, Web of Science, and Google Scholar using combinations of the keywords "maqasid al-shariah," "Islamic banking," "risk management," "Shariah governance," and "sustainable finance" with the Boolean operators AND and OR. The review was limited to peer-reviewed articles published in English between 2015 and 2026. Of the 135 records initially identified, 105 remained after duplicate removal, 45 articles were assessed through full-text screening, and 15 studies met the inclusion criteria for the final synthesis. The selected studies were analyzed using thematic analysis to identify major themes, research gaps, and conceptual relationships among the variables. The findings reveal that maqasid al-shariah has predominantly been employed as a normative framework for performance evaluation rather than as an operational foundation for risk management. The literature on financial risk, Shariah compliance risk, digital risk, governance, and sustainability also remains fragmented. Furthermore, no comprehensive model has explicitly translated the objectives of maqasid al-shariah into the processes of risk identification, measurement, mitigation, and monitoring. This study proposes an integrative maqasid-based risk governance framework that positions the protection of religion (hifz al-din), wealth (hifz al-mal), life (hifz al-nafs), intellect (hifz al-'aql), and progeny (hifz al-nasl) as the ethical foundation of Islamic bank risk management. The findings provide practical implications for regulators, Shariah Supervisory Boards, and Islamic bank management in developing risk management systems that are more equitable, accountable, and sustainable.

Determinan Kinerja Islami: Analisis Pengaruh Pelatihan, Pengembangan, Dan Kualitas Sumber Daya Insani Pada Karyawan Koppontren Ausath Darussalam Blokagung

Mira Ustanti, Rio Septiawan — Tue, 28 Jul 2026 00:00:00 +0700

This study aims to determine the effect of Training, Development, and the Quality of Islamic Human Resources on the Islamic Performance of employees at Koppontren Ausath Darussalam Blokagung, Banyuwangi, both partially and simultaneously. This study focuses on the ecosystem of pesantren cooperatives, which possesses unique sociological and spiritual-cultural characteristics, whereas previous studies have generally focused on Islamic banking. The novelty of this research lies in the use of the Islamic Performance instrument which specifically evaluates the indicators of itqan, ihsan, and mujahadah in the Islamic boarding school environment. The type of research used is explanatory quantitative research. The sampling technique used the simple random sampling method involving 58 respondents. Data collection was carried out using a Likert scale questionnaire. Data analysis was performed with instrument tests, classical assumption tests, and multiple linear regression tests using SPSS software. The results showed that training partially had no significant effect on Islamic performance, while development and the quality of Islamic Human Resources had a significant effect. Simultaneously, the three variables have a significant influence on Islamic performance. These findings conclude that improving performance breathing Islamic values is more effectively achieved through long-term development programs and apparatus integrity rather than mere technical training. The practical implication of this research recommends that Koppontren managers integrate spiritual content in every operational training curriculum.

Optimalisasi Manajemen Zakat Berbasis Data Dalam Mendukung Pengentasan Kemiskinan Di Indonesia

Moh Agus Sifa' — Mon, 20 Jul 2026 00:00:00 +0700

Zakat is an Islamic economic instrument with significant potential to support social welfare and poverty alleviation in Indonesia. However, previous studies have largely examined zakat management from institutional, normative, or digitalization perspectives separately, while limited research has integrated data-driven management as a comprehensive framework for optimizing zakat collection and distribution. This study aims to analyze the optimization of data-driven zakat management in supporting poverty alleviation in Indonesia and proposes an integrated perspective linking data utilization, digital technology, and mustahik empowerment. The study employed a qualitative approach using library research. Data were collected from scholarly books, journal articles, official reports of the National Board of Zakat (BAZNAS), publications of the Center for Strategic Studies of BAZNAS (Puskas BAZNAS), Central Bureau of Statistics (BPS) data, zakat regulations, and other relevant academic literature. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, encompassing data collection, data condensation, data display, and conclusion drawing. The findings reveal three main points: first, data-driven management can improve the accuracy and effectiveness of zakat collection and distribution; second, the utilization of digital technologies, including zakat information systems, Big Data, Artificial Intelligence, and Geographic Information Systems, strengthens evidence-based decision-making and the targeting of mustahik empowerment programs; and third, fragmented databases, limited data quality, human resource capacity, and data security remain major challenges. Practically, the findings provide a strategic basis for BAZNAS and Zakat Management Organizations to develop integrated, secure, and evidence-based zakat management systems that enhance institutional accountability and strengthen zakat’s contribution to sustainable poverty alleviation in Indonesia.

Strategi Pemasaran Bank Muamalat Untuk Menarik Minat Masyarakat Dalam Memiliki Tabungan IB Hijrah Haji

Refiana Alfiah Widayanti, Amin Awal Amarudin — Sun, 26 Jul 2026 00:00:00 +0700

This study aims to analyze the marketing strategies implemented by Bank Muamalat Jombang Branch in increasing public interest in the iB Hijrah Haji Savings product. Although various studies have discussed Islamic banking marketing strategies, studies on the effectiveness of the iB Hijrah Haji Savings marketing strategy at the branch office level, particularly at Bank Muamalat Jombang Branch. This study uses a qualitative approach with field research. Data were obtained through interviews, observations, and documentation of relationship managers and employees of Bank Muamalat Jombang Branch. Data analysis was conducted using the Miles and Huberman model which includes data reduction, data presentation, and drawing conclusions. The results show that Bank Muamalat Jombang Branch implements various marketing strategies, including establishing cooperation with related institutions, conducting personal approaches to potential customers, and utilizing social media as a promotional tool. Public interest in the iB Hijrah Haji Savings product is influenced by the ease of the registration process, recommendations from close friends, and a high level of trust in the bank. These strategies have been proven to increase the number of iB Hijrah Haji Savings account openings and provide customer satisfaction. The findings of this study provide practical implications for Bank Muamalat in designing more effective, adaptive, and digital-based marketing strategies to increase public interest in sharia hajj savings products.

Peran Baitul Maal Wat Tamwil (BMT) NU Cabang Kalibaru Dalam Pemberdayaan Pelaku Usaha Mikro Kecamatan Kalibaru Kabupaten Banyuwangi

Imam Khusnudin, Hasanah Fitri Fatimah — Sun, 26 Jul 2026 00:00:00 +0700

The purpose of this study is to find out what products are used at BMT NU Kalibaru Branch in empowering micro business actors and to find out how the role of Baitul Maal Wat Tamwil (BMT) NU Kalibaru Branch in empowering micro business actors in Kalibaru District, Banyuwangi Regency. The research method used is descriptive qualitative. Data collection techniques are by means of observation, interviews and documentation. Data analysis tools used with data reduction steps, data presentation, and drawing conclusions. The validity of the data by using source triangulation. The results of this study indicate that the existence of BMT NU Kalibaru Branch provides changes to before financing at BMT NU Kalibaru Branch. In this case, it is proven that the financing provided by BMT NU Kalibaru Branch plays a very important role for micro business actors in terms of capital so that they can increase income for their business. The role of BMT can be seen in the financial, real, and religious sectors, and can be seen from several indicators, namely the fulfillment of capital, improvement and welfare of the community. The conclusion of the study shows that BMT NU Kalibaru Branch in increasing the income and welfare of the community can be seen from the income and increase received by 3 types of businesses after receiving financing from BMT NU Kalibaru Branch there is an increase in the percentage increase from 33% to 80%. After they get financing the average monthly income percentage changes to increase.

Artificial Intelligence Dalam Transformasi Ekonomi Syariah: Peluang, Tantangan, Dan Implikasi Terhadap Keuangan Islam (Systematic Literature Review)

Fionaldo Alfindani, Muhammad Andrean Nh, Ansori — Tue, 11 Aug 2026 00:00:00 +0700

The rapid advancement of artificial intelligence (AI) has driven significant transformation across economic sectors, including the Islamic economy and Islamic finance. Prior systematic reviews have generally examined AI adoption in conventional finance and Islamic finance as separate streams, leaving the interaction between AI-driven opportunities and challenges and the maqashid al-Shariah framework analytically underexplored (research gap). This study addresses that gap by offering an integrated, maqashid-based synthesis of AI opportunities, challenges, and governance implications in Islamic finance (novelty), through a systematic literature review of national and international scholarly publications from 2018 to 2026, the end year reflecting the inclusion of recent advance-access and early-view articles available at the time of writing. The findings indicate that AI opens substantial opportunities in operational efficiency, risk management and fraud detection, personalized financial services, Shariah-compliant investment screening, support for contemporary fatwa formulation, and expanded financial inclusion. Conversely, AI adoption faces challenges related to Shariah compliance stemming from algorithmic opacity (the black box problem), potential algorithmic bias, data and cybersecurity risks, digital literacy gaps, and the absence of a regulatory framework specifically governing the integration of AI with maqashid al-Shariah. These findings underscore the need for cross-disciplinary collaboration among technology developers, Islamic economists, Shariah supervisory boards, and financial authorities to formulate ethical and Shariah-compliant AI governance. Practically, the study recommends adopting a “Shariah compliance by design” approach and developing explainable-AI (XAI) based audit mechanisms so that algorithmic decisions in Islamic financial institutions remain traceable and accountable to Shariah supervisory boards, ensuring that the digital transformation of Islamic finance remains grounded in the values of justice, welfare, and Shariah compliance.

Analisis Tingkat Kesehatan Keuangan Pt. Asuransi Takaful Keluarga Berdasarkan Metode Risk-Based Capital (Rbc) Dan Early Warning System (Ews) Periode 2025

Milatun Nafiah, Lely Ana Ferawati Ekaningsih — Tue, 28 Jul 2026 00:00:00 +0700

This study aims to analyze the financial health of PT Asuransi Takaful Keluarga for the 2025 period. The research novelty lies in integrating Risk-Based Capital (RBC) and Early Warning System (EWS) methods to comprehensively capture the solvency and operational performance of Islamic insurance. Using a descriptive-quantitative approach, secondary data from audited 2025 financial statements were analyzed based on OJK Regulation No. 71/POJK.05/2016. The findings indicate a highly healthy financial condition; RBC ratios for both Tabarru' and Corporate Funds are well above the regulatory minimum, supported by liquid and productive EWS indicators. However, over-capitalization is identified in the Corporate Fund due to conservative governance, and the Tabarru' Fund claim ratio approaches the ideal threshold. This study implies that the industry should optimize capital allocation and mitigate underwriting deficits, while providing regulators a reference to refine risk-based supervisory parameters in Islamic insurance.

Systematic Literature Review: Peran Konsep Matematika Diskrit Dalam Pengembangan Model Credit Scoring Pembiayaan Pada Lembaga Keuangan Syariah Non-Bank

Nawal Ika Susanti, Ribut Suprapto — Thu, 25 Jun 2026 00:00:00 +0700

This study examines the integration of discrete mathematics into financing scoring systems for non-bank Islamic financial institutions (NBIFIs). A Systematic Literature Review was selected to consolidate evidence on mathematical structures, decision-support methods, predictive algorithms, and sharia governance, with reporting guided by PRISMA 2020. Searches in Google Scholar, Scopus, Garuda, Semantic Scholar, and PMC for publications from 2020 to 2026 identified 487 records; 89 remained after deduplication and title-abstract screening, 34 full texts were assessed, and 20 articles were included. Machine-learning and credit-scoring studies dominated the evidence base (35%), followed by studies on NBIFIs and Islamic non-bank finance (25%), PRISMA-based reviews (15%), discrete mathematics and decision modelling (15%), and DSS/MCDM applications (10%). The findings show that finite sets, logical rules, decision trees, graph structures, and ranking matrices are relevant to financing assessment, but explicit discrete-mathematics applications remain rare. Major gaps concern limited NBIFI-specific datasets, weak operationalisation of maqashid al-shariah, insufficient fairness testing, and scarce external validation. The review proposes a four-layer model linking input data, discrete-mathematical structures, hybrid scoring algorithms, and explainable decisions under sharia governance. Practically, NBIFIs should develop auditable scoring rules, involve Sharia Supervisory Boards in model validation, and provide assistance pathways for applicants below the eligibility threshold.