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Islamic banking is a financial system that operates in accordance with the principles of Islamic law, such as the prohibition of usury (riba), gharar (unlawful betting), and maisir (gambling), as well as the implementation of a profit-sharing mechanism. Islamic banking was born in the 1960s with the founding of Egypt's Mit Ghamr Savings Bank as a pioneer, followed by the establishment of the Islamic Development Bank (IDB) in 1975. After that, the development of Islamic banking expanded to various countries, particularly in the Middle East, South Asia, and Europe. In Indonesia, Islamic banking institutions officially began operating in 1992 with the establishment of Bank Muamalat Indonesia (BMI), the first Islamic bank. The industry's development is strengthened by specific regulations, in the form of Law Number 21 of 2008 concerning Islamic Banking, which serves as a primary foundation for strengthening the sector. Currently, Islamic banking in Indonesia is starting to show significant growth thanks to government support, increasing awareness among Muslims, and product and service innovations that are able to compete globally. This historical journey demonstrates that Islamic banking has evolved beyond simply being an alternative option and has become a vital component of a healthy economic system, both nationally and internationally.

This study looks at how liquidity, profitability, and leverage laffect the value of a company, specifically PT Bank Muamalat Indonesia, between the years 2016 and 2023. It uses a quantitative and method and gets its data from published annual financial reports. All the financial reports from that time are considered the full set of data, but only 32 reports were chosen as a sample. These reports were picked based on specific criteria that match the variables being studied.The factors that are looked at are lliquidity, measuredl by the lCurrent Ratio (CR), profitabilityl measuredl by Returnl on Assetsl (ROA), and leveragel measured by and Debt tol Equity Ratiol (DER). The company valuel is measuredl byl Price to Book Value (PBV). The data was analyzed using SPSS software with methods like multiplel linear regression, t-test, and F-test.The findings show that liquidityl and leveragel have a strong positive effect on company value, while profitability has a negative effect.lWhen all threel factors are lconsidered together, they have a positive and significantl impact on company value. This suggests that internal factors like liquidity and profitability, and how a company uses debt are important in determining its overall lvalue. this study confirms based on the results obtained that internal company factors, especially liquidity, profitability, and capital structure, are important determinants in determining company value.

This study aims to determine the effect of Islamic branding and Islamic service quality on customer loyalty at PT Bank Muamalat Indonesia, Tbk, Medan Balai Kota Branch, with customer satisfaction as an intervening variable. This is a quantitative study. Data collection used a questionnaire with a sample size of 100 respondents using a random sampling technique. The obtained data were then processed using SPSS 25. Instrument tests used included validity and reliability tests. The classical assumption tests used included normality, multicollinearity, and heteroscedasticity. Hypothesis testing used t-tests, f-tests, and coefficient of determination tests. Data analysis used path analysis. The results of the first t-test indicate that Islamic branding, Islamic service quality, and customer satisfaction have a positive and significant effect on customer loyalty. The results of the second t-test indicate that Islamic branding and Islamic service quality have a positive and significant effect on customer satisfaction. Customer satisfaction can mediate the relationship between Islamic branding and service quality.

Islamic banking requires risk management with a better approach. So far, regulatory and supervisory approaches have been prioritized in managing and mitigating the risks faced. It is time for emphasis to be given to a cultural approach that further motivates banks to mature in risk management. This article aims to discuss the importance of risk culture aspects in managing risk management in Islamic banks. Case studies were conducted on two banks, namely Bank Muamalat Indonesia and Bank Mega Syariah. The analysis was carried out qualitatively using secondary data sourced from annual reports. The findings show that the concept of risk culture has been implemented in the two Islamic banks but needs to be further improved both in terms of conceptual aspects and also in terms of practice.

Often, the quality of human life, whether individually, in groups, communities, or countries, becomes a benchmark for economic welfare. The purpose of this study is to determine the effectiveness of the DPLK Syariah Muamalat program in Cirebon Regency. In this study, a descriptive qualitative approach is used. This is to describe and explain certain phenomena, conditions, or events in the existing data. The results of the study show that DPLK Muamalat as a sharia-based pension fund management institution has high efficiency by investing in halal instruments such as sukuk, sharia stocks, and sharia deposits. The programs offered include individual and corporate pension funds with investment flexibility, management transparency, and digital-based services. The marketing strategy is focused on education and collaboration to increase public literacy about the importance of sharia pension funds. Despite facing the challenge of low public understanding, DPLK Muamalat has a great opportunity as the only sharia-based DPLK in Indonesia.

This research aims to optimize the introduction of the MDIN application as one of the sharia banking services offered by Bank Muamalat Indonesia to its customers in Parepare. The MDIN application is designed to provide convenience in digital banking transactions while maintaining sharia principles. The service methods used include outreach, training and assistance to customers. The results of the service show that the introduction of this application increases customers' understanding of digital sharia banking features and increases their interest in using the MDIN application in daily transactions.

This study focuses on the marketing strategy of the Murabahah bil Wakalah financing product at Bank Muamalat Indonesia KCU Denpasar, Badung Regency, Bali. Murabahah is a sales contract that states the acquisition price and the agreed profit margin, while wakalah is the delegation of purchasing goods on behalf of the first party. The study aims to examine the marketing strategy and customer interest in this financing product. The research method used is descriptive qualitative, with data collection techniques through interviews, observation, and triangulation, and data analysis techniques including data reduction, data presentation, and conclusion drawing. The results show that the marketing strategy includes several elements: product (iB Hijrah Multiguna Consumer Financing and iB Muamalat KPR), price (transparent and mutually agreed upon), place (strategic office location), promotion (social media, website, email marketing), people (professional staff), process (focused on customer satisfaction), and physical evidence (supportive physical elements). Customer interest is influenced by internal factors, trust, and a sense of security. The study's implications can serve as a reference for Bank Muamalat to increase the attractiveness of financing products to customers.

Islamic economics in Indonesia has significant potential to build a just and sustainable economic system. This research aims to examine the development of Islamic economics in Indonesia, with a focus on the challenges and opportunities faced. Using literature analysis methods, this research explores the progress of the Islamic finance sector, the influence of the thoughts of figures such as Monzer Kahf and M. Umer Chapra, as well as the application of the main principles of Islamic economics. The results of the study show that although the Islamic economic sector has developed rapidly since the founding of Bank Muamalat in 1992, there are still a number of obstacles, such as low public understanding of sharia finance, regulations that are not yet optimal, and a lack of experts in this field. However, great opportunities are seen in the development of the halal industrial sector, integration of sharia- based financial technology, and government policy support. The main principles of Islamic economics, such as the oneness of God (tauhid), social justice, and the prohibition of usury, are important guidelines in facing modern economic challenges. The thoughts of figures such as Kahf and Chapra strengthen Islamic economic practices, especially in sharia financial management and fair distribution of wealth. With policy reform, improved education, and innovation in sharia financial products, the Islamic economy in Indonesia can develop into one of the main pillars of inclusive economic development and support the achievement of sustainable development goals (SDGs).

This research aims to determine the influence of Islamic banking financial ratios in the form of Return on Assets (ROA) Ratio, Non Performing Financing (NPF) Ratio, Financing to Deposit Ratio (FDR) and Total Asset Turnover (TATO) on the Operational Cost-Operational Income Ratio (BOPO) at Sharia Commercial Banks in Indonesia.  This research uses a quantitative approach with sample data totaling 7 (seven) sharia commercial banks out of 13 (thirteen) sharia commercial bank populations registered with the Financial Services Authority. Research data uses secondary data for the annual period in the period 2010 - 2023. By using the ARDL (Autoreggressive Distributed Lag) panel model using the PMG (Pooled Mean Group) method, the research results show that in the panel, it turns out that the Leading Indicator is the effectiveness of the variable in controlling the BOPO Ratio at Sharia Commercial Banks in Indonesia is Return on Assets (ROA), where ROA significantly influences the BOPO Ratio at Bank Muamalat Indonesia, Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank Jabar Banten Syariah, Bank Mega Syariah, and Bank NTB Syariah, with stable positions in the short and long term. Of the 7 (seven) Sharia Commercial Banks that are the objects of research, there are 4 (four) banks that are leading indicators of the effectiveness of sharia banking in influencing the stability of the BOPO ratio, namely: Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank Jabar Banten Syariah, and Bank Mega Syariah through ROA, NPF, FDR, and TATO.  Financing to Deposit Ratio (FDR) is also capable of being a Leading Indicator of variable effectiveness to influence the BOPO Ratio at Bank Muamalat Indonesia, Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank BCA Syariah, Bank Jabar Banten Syariah, Bank Mega Syariah, and Bank NTB Syariah, However, its position is unstable in the short and long term.

The purpose of this study is to know and analyze the influence of intellectual capital and musyarakh financing on the financial performance of Sharia Commercial Banks for the 2017-2022 period. This research is a quantitative research that uses secondary data. The population in this study amounted to 13 Sharia Commercial Banks. Samples are selected using the Purposive Sampling method. In this study produced a sample of 48 observational data (8 BUS in 6 years). The results showed that Intellectual Capital partially affected the financial performance of Sharia Commercial Banks for the 2017-2022 period. Meanwhile, Musyarakah Financing does not significantly affect the financial performance of Sharia Commercial Banks for the 2017-2022 period.

In Indonesia, the first sharia bank established in 1992 was Bank Muamalat Indonesia (BMI). Even though the development is a bit late when compared to other Muslim countries, sharia banking in Indonesia will continue to develop, if in the period 1992 - 1998 there was only one unit of Sharia Bank, then in 2005, the number of sharia banks in Indonesia had increased to 20 units. , namely 3 sharia commercial banks and 17 business units. Based on the data processing carried out in this research, the results were obtained for the variable Level of Understanding (X1) partially, namely with a significance level smaller than 0.05, namely with a significance level of 0.001, so it can be said that the variable Understanding has a significant influence on interest in using Islamic banks. Meanwhile, for the Trust variable (X2) partially, with a significance level smaller than 0.05, namely with a significance level of 0.040, it can be said that the trust variable influences interest in using Islamic banks. Furthermore, by using the F test to obtain a significance value of 0.001 which is smaller than 0.05, the regression model is usually used to predict that the level of understanding and trust together influence interest in using Islamic banks. The calculation of the coefficient of determination results in showing that all independent variables, namely Understanding (X1) Trust (X2) can explain the variable Interest in Using Sharia Banks (Y) by 20%, the remaining 80% is influenced by other variables not examined in this research.    

This study aims to determine and analyze the effect of service quality, trust and convenience of Muamalat DIN mobile banking on customer satisfaction at Bank Muamalat Indonesia KCU Medan Baru. The type of research used is quantitative research. The number of samples in this study was 96 customers with the determination of the sample size using the Lemeshow formula. Data analysis used is multiple linear regression analysis using SPSS. The results of this study indicate that simultaneously and partially service quality, trust and convenience have a positive and significant effect on customer satisfaction. And based on the coefficient of determination, the independent variable is able to influence the dependent variable by 52.9%.

The banking industry has a very important role in a country's economy. One of the things related to the banking sector is operational activities towards the environment. The increasing environmental damage that occurs is a form of human indiscipline in managing natural resources. Therefore, efforts that banks can make to implement environmentally friendly practices in their operational activities are green banking by considering the 5P aspects, namely People, Planet, Partnership, Peace and Prosperity. Even though banks do not contribute directly to environmental pollution, sectors that carry out business activities cannot possibly operate if they do not have capital to finance their operations and one of the financial institutions that provides capital in the form of financing is banks. So, indirectly banks play an important role in environmental sustainability. This research aims to investigate the impact of green banking on financial inclusion and the growth of Islamic banking in Indonesia. The data analysis method employed is the Seemingly Unrelated Regression (SUR) method. The research approach is associative/quantitative, utilizing secondary data obtained and processed from annual reports and sustainability reports available on the official websites of the respective companies. Additionally, references from scientific journals and previous studies on selected Islamic banks are used. The sample includes PT. Bank Central Asia Sharia Tbk, PT. Bank KB Bukopin Syariah Tbk, PT. Bank Mega Syariah Tbk, PT. Bank Muamalat Indonesia Tbk, PT. Bank Panin Dubai Syariah Tbk, and PT. Bank National Retirement Savings Account Sharia Tbk, covering the period from 2019 to 2023.

In an era driven by rapid technological development, human information needs are increasingly complex, so companies must be able to provide technological information facilities to compete in business in the global market. Mobile banking is a manifestation of the progress and development of information technology in the banking sector (Dwi Mutiara Sari, 2021 ) Based on the problem formulation explained in the introduction, a community service activity was prepared with the topic "Socialization and Assistance in Opening Bank Muamalat Online Accounts (MDIN)". Students are taught about Bank Muamalat products, including opening an account via the Muamalat DIN mobile banking application. The Muamalat DIN application is a mobile banking application from Bank Muamalat that makes it easy for customers to access services anytime and anywhere. Muamalat DIN is the latest sharia mobile version from Bank Muamalat Indonesia which offers various conveniences and facilities for customers (Shafaliza Risfany, 2022). Based on the results of the dedication and discussion, we can conclude that opening an online account makes it easier for customers to open an account without having to go to a Bank Muamalat branch office and also makes it easier for customers to use Bank Muamalat services or products. The Muamalat DIN application is a mobile banking application from Bank Muamalat that makes it easy for customers to access services anytime and anywhere.

Islamic banking in Indonesia has experienced significant growth in recent years, driven by the increasing demand for financial services that comply with Sharia principles and laws. The role of the Sharia Supervisory Board (SSB) is crucial in monitoring and evaluating the compliance of Islamic banks with Sharia principles. This study aims to analyze the effectiveness of Sharia supervision by the SSB in ensuring the operational compliance of Islamic banks with Sharia principles. The research method used is a literature study, collecting and analyzing data from various written sources such as books, journals, and related documents. The findings of the study indicate that the effectiveness of SSB supervision is influenced by the qualifications and understanding of SSB members on fiqh muamalat and modern Islamic finance. Additionally, the SSB plays a role in ensuring that the products and services offered by Islamic banks adhere to Sharia principles through the evaluation of contract structures, transaction mechanisms, fund usage, and profit distribution mechanisms. With effective supervision from the SSB, it is expected that Islamic banking can continue to grow and gain public trust. This research contributes to the development of knowledge and practice in the field of Islamic banking.

The purpose of financial statements is to provide data that refers to the financial function, achievements (business results) of an organization and adjustments to the financial function of an institution that are beneficial to customers in making financial decisions. The research method used is a quantitative method. This research method uses literature research, which is a technique of collecting records of the use of notes and analyzing theories from various literature related to research. The improvement of Islamic banking through laws, guidelines for Indonesian financial institutions and the fatwa of the Indonesian Ulema Council with the existence of the Sharia-MUI Council is a concrete and tangible step as an effort to realize the dream of mankind for Islamic banking services and products in Indonesia in 2017. in accordance with modern trends. The decline in capital in Muamalat financial institutions shows that this financial group is starting to experience difficulties. Muamalat economic institutions need a capital boom to increase their capital ratio. With this additional capital, it will be able to help capital at Bank Muamalat Indonesia.

The purpose of writing this analysis is to investigate the financial performance achievements of Bank Syariah Indonesia (BSI) and Bank Muamalat in the Maqashid Syariah Index, with a focus on profitability, liquidity, asset growth, operational efficiency and sustainable service. The research method used is a literature study, which involves collecting and analyzing data from various relevant and reliable literature sources, including public financial reports, academic books, scientific journals, and other official documents. The research results show that both banks have demonstrated a strong commitment to sharia principles in their operations, with adequate performance in key aspects such as profitability, liquidity, asset growth, operational efficiency and sustainable service. Thus, this analysis provides an in-depth understanding of the contribution of BSI and Bank Muamalat to a sharia-based economy and achieving sharia goals in a broader context.    

This research is motivated by the existence of a high level of public trust in banking is closely related to the assessment of banking performance in terms of liquidity ratio analysis. The purpose of the study is to determine the level of bank liquidity and what policies will be carried out by banks against the ratio results. The method used in the research is the literature review method with data in the form of references to evaluate liquidity ratios in banking. The results obtained in this study from Table RQ1 the types of liquidity ratios that are often used in measuring the level of banking liquidity are the quick ratio and cash ratio. While Table RQ2 the advice that can be given is that banks must be able to pay attention and evaluate their assets. So it can be concluded that in general the types of liquidity ratios that are often used to calculate the level of bank liquidity are the quick ratio and cash ratio and further banking policy suggestions to use more diverse types of liquidity ratios. Ajmadayana, C. P., Akmalia, Z., & Hasibuan, A. F. (2022). Analisis Rasio Likuiditas dan Solvabilitas pada Bank Muamalat Indonesia Periode 2019-2020. Jurnal Ekobistek, Volume 11 No.3, 179-185. Fathurrahman. (2022, March). Banking Perfomance Analysis Based On Liquidity Ratio. Nusantara Hasana Journal, Vol.1 No.10, 141-145. Harahap, & Safitri, S. (2015). Analisis Kritis Atas Laporan Keuangan. Jakarta: PT. Rajagrafindo Persada. Harianto, S. (2017). Rasio Keuangan dan Pengaruhnya Terhadap Profitabilitas Pada Bank Pembiayaan Rakyat Syariah di Indonesia. Jurnal Bisnis dan Manajemen, 41-48. Iryani, L. D., & Herlina. (2015). Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas dalam Mendukung Pembiayaan pada PT. Bank Danamon Indonesia, Tbk. Jurnal Ilmiah Akuntansi Fakultas Ekonomi, Volume 1 No. 2, 32-40. Jumingan. (2006). Analisis Laporan Keuangan. Jakarta: Bumi Aksara. Kasmir. (2015). Bank dan Lembaga Keuangan Lainnya. Jakarta: PT Raja Grafindo Persada. Kasmir. (2017). Analisis Laporan Keuangan. Jakarta: PT. Rajagfrindo Persada. Khotimah, I. C. (2021). Analisis Dampak Pandemi Covid-19 Bagi Rasio Likuiditas Bank Bukopin Syariah. Jurnal LARIBA Jurnaal Perbankan Syariah, Vol. 2 No. 02, 28-41. Masita, N., Hariatih, & Nianty, D. A. (2023). Analisis Kinerja Keuangan Menggunakan Rasio Likuiditas dan Profitabilitas pada PT. Bank Rakyat Indonesia (Persero) Tbk. Jurnal Manajemen dan Akuntansi, Vol. 1 No. 2, 203-214. Nurul, Suharti, T., & Nuhayati, I. (2020, Mei). Analisis Kinerja Keuangan Berdasarkan Rasio Likuiditas, Solvabilitas, dan Rentabilitas Pada Sektor Perbankan. Jurnal Ilmu Manajemen, Vol.3 No.2, 146-159. Ottay, M. C., & Alexander, S. W. (2015). Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT. BPR Citra Dumoga Manado. Jurnal EMBA, Volume 3 No.1, 923-932. Pangemanan, I. W., Karamoy, H., & Kalalo, M. (2017). Analisis Rasio Likuiditas, Leverage dan Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT. Bank Central Asia, Tbk. Cabang Manado. Jurnal Riset Akuntansi Going Concern, Volume 12 No. 2, 25-34. Permana, I. S., Halim, R. C., Nenti, S., & Zein, R. N. (2022). Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas dalam Mendukung Pembiayaan pada PT. Bank Danamon Indonesia, Tbk. Jurnal Aktiva: Riset Akuntasi dan Keuangan, Volume 3 No.3, 132-139. Ramadhanty, T. N., Musriha, & Noviandri, I. (2021). Analisis Rasio Keuangan terhadap Kinerja Keuangan pada PT.Bank Pembangunan Daerah Jawa Barat dan Banten, Tbk. Jurnal Ekonomi dan Bisnis, Volume 1 Nomor 3, 183-188. Setia, I., Clasissa, R., Nenti, S., & Zein, R. N. (2022). Analisis Kinerja Keuangan dengan Menggunakan Rasio Likuiditas, Solvabilitas, dan Profitabilitas pada PT. Bank BNI (Persero) Tbk. Jurnal Aktiva: Riset Akuntansi dan Keuangan, Vol.3 No.3, 132-139. Sihombing, C., Damanik, E. O., & Sriwiyanti, E. (2019). Pengaruh Rasio Likuiditas Terhadap Kinerja Keuangan Pada PT. Bank Perkreditan Rakyat Eka Prasetya Pematangsiantar. Jurnal of Accounting USI, Volume 1 No. 1, 12-22.  

For the first time in Indonesia, banking regulations have begun to be systematically regulated in Law no. 14 of 1967 which discusses the principles of banking is used as a guideline for the regulation of banking in Indonesia. In 1992, the establishment of Bank Muamalat Indonesia was the beginning of the recognition of sharia banking in Indonesia. Then with the enactment of Law no. 7 of 1992 concerning banking, as amended by Law no. 10 of 1998 explicitly discusses that in Indonesia there are two banking systems, namely conventional banking and sharia banking. The regulations regarding sharia banking in this law are considered not yet specific, therefore it is necessary to specifically establish sharia banking itself in a law, with the establishment of Law no. 21 of 2008 concerning sharia banking. For a long time, banking in Indonesia has made law no. 14 of 1967 concerning the basic principles of banking as guidelines for every bank in Indonesia. In 1992, the establishment of Bank Muamalat Indonesia was the beginning of the recognition of sharia banking in Indonesia. Then with the enactment of Law no. 7 of 1992 concerning banking, as amended by Law no. 10 of 1998 explicitly discusses that in Indonesia there are two banking systems, namely conventional banking and sharia banking. The regulations regarding sharia banking in this law are considered not yet specific, so a law that is clearer and complements the shortcomings of the previous law is needed. Therefore, Law no. 21 of 2008 concerning sharia banking. The final conclusion in this research is that the public recognizes and prefers sharia banking as regulated in Law No. 21 of 2008 because this law can explain and answer specifically the problems that exist in society regarding banking in Indonesia and with the birth of law no. 21 of 2008 is expected to provide justice and togetherness to all Indonesian people based on sharia principles which refer to Islamic law in order to achieve equal distribution of social welfare.

Penelitian ini bertujuan untuk mengetahui efektivitas pengendalian internal dalam prosedur penyelesaian pembiayaan bermasalah pada PT. Bank Muamalat Indonesia. Tinjauan literatur mengenai pembiayaan bermasalah dan solusi pembiayaan bermasalah disajikan secara rinci. Metode penelitian yang digunakan peneliti adalah penelitian deskriptif kualitatif. Kajian ini memberikan gambaran mengenai permasalahan yang ada. Hasil penyelidikan ini adalah pengendalian internal yang diterapkan di PT. Bank Muamalat Indonesia cukup bagus, namun ada beberapa hal yang perlu diwaspadai. Dalam menyelesaikan pembiayaan bermasalah, sudah sepatutnya dan perlu mengikuti prosedur yang ada serta menggunakan pendekatan Soft Approach dan Hard Approach untuk melakukan pendekatan kepada nasabah dalam mengelola atau memantau pembiayaan bermasalah. Upaya ini dilakukan untuk meminimalisir terjadinya pembiayaan (kredit) bermasalah dan memberikan tanggung jawab yang lebih besar kepada nasabah atas pinjamannya.