Mathematical Model Analysis of the Profit-Sharing System in Islamic Banking
DOI:
https://doi.org/10.62448/episteme.v1i3.323Keywords:
Islamic Banking, Mathematical Models, Digital Technology, Maqashid ShariahAbstract
This study examines the transformation of the profit-sharing system in Islamic banking through the application of mathematical models and digital technology. Profit sharing is a fundamental principle in Islamic finance that emphasizes justice, transparency, and blessings in financial transactions; however, its practical implementation often encounters challenges related to complex calculations and limited technological support. Therefore, this study aims to analyze how mathematical models and digital technologies can enhance the effectiveness and transparency of profit-sharing mechanisms in Islamic banking. This research employs a qualitative approach using a literature review and document analysis to examine relevant theories, previous studies, and current practices. The findings indicate that the application of mathematical models improves the accuracy of profit distribution calculations and supports more efficient decision making processes. Furthermore, the integration of digital technologies, such as blockchain and big data, significantly enhances transparency, strengthens public trust, and expands financial inclusion, particularly for communities in remote areas. Nevertheless, issues related to data security, digital literacy, and Sharia compliance remain key challenges. Overall, this study concludes that the synergy between mathematical approaches and digital technology plays a crucial role in strengthening a sustainable, transparent, and equitable Islamic financing system aligned with the objectives of Sharia (maqashid shariah).
References
Ahmad Muktamar, Ruslaini, Sukma Erita, Rahmawati Shoufiah, Wakib Kurniawan, and Naufal Qadri Syarif. Metode Penelitian Pendidikan. Jln. Sungai Lareh No.26, Kel. Lubuk Minturun, Kec. Koto Tangah, Kota Padang, Sumatera Barat: AIKOMEDIA PRESS, 2024.
Ali, Muhammad, Sadia Mehfooz Khan, Chin-Hong Puah, Muhammad Shujaat Mubarik, and Muhammad Ashfaq. “Does Stakeholder Pressure Matter in Islamic Banks’ Corporate Social Responsibility and Financial Performance?” International Journal of Ethics and Systems 39, no. 2 (2023): 236–63. https://doi.org/https://doi.org/10.1108/IJOES-10-2021-0183.
Amato, Stefano, Alessia Patuelli, Rodrigo Basco, and Nicola Lattanzi. “Family Firms amidst the Global Financial Crisis: A Territorial Embeddedness Perspective on Downsizing.” Journal of Business Ethics 183, no. 1 (2023): 213–36. https://doi.org/https://doi.org/10.1007/s10551-021-04930-0.
Angganita, Nurul Aulia Herlina, and Evi Fitria Novitasari. “Analysis of Sharia Economic Development in the Era of Globalization in Indonesia: Opportunities & Challenges.” Gorontalo Development Review, 2024, 104–17. https://doi.org/https://doi.org/10.32662/golder.v0i0.3383.
Apriani, Nurul. “‘Analisis Faktor Internal Dan Variabel Makro Terhadap Pembiayaan Bermasalah (Studi: Bank Pembiayaan Rakyat Syariah) Periode 2019-2023’.” FEB UIN JAKARTA, 2024.
Auliya, Anisa Rima, Iwan Junaedi, and Bambang Eko Susilo. “Students’ Mathematical Problem Solving Ability in Terms of Independent Learning in the Eliciting Activities Model (MEAs).” Journal of Medives: Journal of Mathematics Education IKIP Veteran Semarang 6, no. 2 (2022): 58–64. https://doi.org/https://doi.org/10.31331/medivesveteran.v6i2.2140.
Azmi, Naelul. “Problematika Sistem Ekonomi Islam Di Indonesia.” Mutawasith: Jurnal Hukum Islam 3, no. 1 (2020): 44–64. https://doi.org/https://doi.org/10.47971/mjhi.v3i1.186.
Bostrom, Nick. “Ethical Issues in Advanced Artificial Intelligence.” Machine Ethics and Robot Ethics, 2020, 69–75.
Chan, Curtis K, and Luke N Hedden. “The Role of Discernment and Modulation in Enacting Occupational Values: How Career Advising Professionals Navigate Tensions with Clients.” Academy of Management Journal 66, no. 1 (2023): 276–305. https://doi.org/https://doi.org/10.5465/amj.2020.1014.
Creswell, John W. “Research Design: Pendekatan Kualitatif, Kuantitatif, Dan Metode Campuran.” Diterjemahkan Oleh Achmad Fawaid, Edisi Ke-3. Cet. Ke-1. Yogyakarta: Pustaka Setia, 2010.
Damodaran, Aswath. The Little Book of Valuation: How to Value a Company, Pick a Stock, and Profit. John Wiley & Sons, 2024.
Elfina, Dhea Usmany. “Analisis Sektor Basis Dan Non Basis Terhadap Pertumbuhan Ekonomi Di Kota Bandar Lampung Tahun 2012-2019.” UIN RADEN INTAN LAMPUNG, 2022.
Farhan, Daniel. “Sistem Ekonomi Islam Dan Pelarangan Riba.” ANTARADHIN: Jurnal Ekonomi Syariah Kontemporer 5, no. 2 (2024): 120–32.
Fauzi, Helmi Al Hafid, Wahyu Hidayat, Ibnu Imam Al Ayyubi, Nurhikmah, and Raed Awadh Saeed Al-Ghatnaini. “Work Stress Levels At Madrasah Tsanawiyah Arrukhshatul’ulum: The Challenges of Digitalization in Developing Islamic Educational Institutions.” Mudir: Jurnal Manajemen Pendidikan 7, no. 1 (2025): 19–27. https://doi.org/https://doi.org/10.55352/mudir.v7i1.1469.
Featherman, Sandra. Higher Education at Risk: Strategies to Improve Outcomes, Reduce Tuition, and Stay Competitive in a Disruptive Environment. Taylor & Francis, 2023.
Greefrath, G, and H S Siller. “GeoGebra as a Tool in Modelling Processes.” Uses of Technology in Primary and Secondary …, 2018. https://doi.org/10.1007/978-3-319-76575-4_21.
Haddad, Achraf, and Mohamed Naceur Souissi. “The Impact of Shariah Advisory Board Characteristics on the Financial Performance of Islamic Banks.” Cogent Economics & Finance 10, no. 1 (2022): 2062911. https://doi.org/https://doi.org/10.1080/23322039.2022.2062911.
Hamdi, Asep Saepul, and Abdul Rahmat. Metode Penelitian Kuantitatif Ekonomi Syariah. Ideas Publishing, 2023.
Hanafi, Muhammad. “Konsep Pendidikan Islam Ibn Thufail.” As-Sabiqun 1, no. 2 (2019): 41–52. https://doi.org/10.36088/assabiqun.v1i2.353.
Hanic, Aida, and Edib Smolo. “Islamic Approach to Corporate Social Responsibility: An International Model for Islamic Banks.” International Journal of Islamic and Middle Eastern Finance and Management 16, no. 1 (2023): 175–91. https://doi.org/https://doi.org/10.1108/IMEFM-07-2021-0284.
Hartati, Suci, Ratu Ayu Bilqis, and Achi Rinaldi. “Mathematical Problem-Solving Abilities and Reflective Thinking Abilities: The Impact of the Influence of Eliciting Activities Models.” Al-Jabar: Jurnal Pendidikan Matematika 11, no. 1 (2020): 167–78. https://doi.org/http://dx.doi.org/10.24042/ajpm.v11i1.6709.
Hieronymus, Thomas A. Economics of Futures Trading: For Commercial and Personal Profit. Ceres Books LLC, 2023.
Keyser, Erika De, Anke De Dobbelaere, Jan Leenknegt, Erik Meers, Erik Mathijs, and Liesbet Vranken. “An Optimization Model Minimizing Costs of Fertilizer Application in Flemish Horticulture.” International Journal of Agricultural Sustainability 21, no. 1 (2023). https://doi.org/10.1080/14735903.2023.2184572.
Koopman, Jop. “Subawe, Traditional Knowledge, and Faith-Based Organisations Promoting Social Capital and Disaster Preparedness: A Lombok, Indonesia Case Study.” International Journal of Disaster Risk Reduction 94 (2023): 103837. https://doi.org/https://doi.org/10.1016/j.ijdrr.2023.103837.
Mandiri, Dewi Putri. “Analysis of the Implementation of Sharia Governance and Reputation of the Behavior of Investment on Fintech Sharia.” Jurnal Ilmiah Ekonomi Islam 8, no. 2 (2022): 1610–16. https://doi.org/http://dx.doi.org/10.29040/jiei.v8i2.4747.
Meisya, S, and I M Arnawa. “The Development of Mathematical Learning Devices Based on Model-Eliciting Activities and Geogebra.” In Journal of Physics: Conference Series, 1742:12034. IOP Publishing, 2021. https://doi.org/10.1088/1742-6596/1742/1/012034.
Muhammad, Ilham, and Dadang Juandi. “Model Discovery Learning Pada Pembelajaran Matematika Sekolah Menengah Pertama: A Bibliometric Review.” Euler : Jurnal Ilmiah Matematika, Sains Dan Teknologi 11, no. 1 (2023): 74–88. https://doi.org/10.34312/euler.v11i1.20042.
Nasution, Hasan Bakti, M Fajri Syahroni Siregar, and Imron Bima Saputra. “The Distribution of Science According to Muslim Philosophers.” Ta Dib Jurnal Pendidikan Islam 11, no. 1 (2022): 53–64. https://doi.org/https://doi.org/10.29313/tjpi.v11i1.9045.
Natsir, Yildiray Idhar El. “Modal Ventura Syariah Sebagai Alternatif Permodalan Bagi UKM Di Indonesia: Studi Kasus Di PT. PBMT Syariah.” Universitas Islam Indonesia, 2024.
Nuraini, Intan Malika, and Zulfa Izzati Hasanah. “Etika Manajemen Perusahaan Dalam Perspektif Islam Berbasis Syariah.” Jurnal Religion: Jurnal Agama, Sosial, Dan Budaya 1, no. 6 (2023): 207–16. https://doi.org/https://doi.org/10.55606/religion.v1i6.732.
Nurhikmah. “Maqashid Al-Shariah : Kerangka Adaptif Hukum Islam Untuk Menjawab Tantangan Kontemporer.” Journal of Dual Legal System 1, no. 2 (2024): 103–17. https://doi.org/10.58824/jdls.v1i2.226.
Nurhikmah, Nurhikmah. “Character Education Islam From the Views of Imam Al-Ghazali.” Jurnal Al Burhan 4, no. 1 (2024): 53–66. https://doi.org/10.58988/jab.v4i1.300.
Prokopiv, Liubov Mykolaivna, and Viktoriia Volodymyrivna Stynska. “Higher Education Digitalization in the Context of Globalization Changes.” Annales Universitatis Mariae Curie-Skłodowska, Sectio J–Paedagogia-Psychologia 36, no. 3 (2023): 7–18. https://www.ceeol.com/search/article-detail?id=1220573.
Radiansyah, M, and Munawaroh Munawaroh. “Analisis Literatur Tentang Efektivitas Sistem Bagi Hasil Dalam Pembiayaan Mudharabah Pada Perbankan Syariah.” Al-Sharf: Jurnal Ekonomi Islam 6, no. 1 (2025): 90–103.
Rose, Dhiyah Eloise, John Van Der Merwe, and Jack Jones. “Digital Marketing Strategy in Enhancing Brand Awareness and Profitability of E-Commerce Companies.” APTISI Transactions on Management 8, no. 2 (2024): 160–66. https://doi.org/https://doi.org/10.33050/atm.v8i2.2277.
Rusliah, Nur, Rhomiy Handican, Ria Deswita, and Mesi Oktafia. “Mathematical Problem-Solving Skills on Relation and Function through Model-Eliciting Activities (MEAs).” In Journal of Physics: Conference Series, 1778:12016. IOP Publishing, 2021. https://doi.org/10.1088/1742-6596/1778/1/012016.
Rytilä, Jenni. “Social Constructivism in Mathematics? The Promise and Shortcomings of Julian Cole’s Institutional Account.” Synthese 199, no. 3 (2021): 11517–40. https://doi.org/10.1007/s11229-021-03300-7.
Sabat, Alse Ona, Mardiyana, and Ikrar Pramudya. “Gender Difference: Students’ Mathematical Literacy in Problem Solving.” Proceedings of the International Conference of Mathematics and Mathematics Education (I-CMME 2021) 597 (2021): 25–30. https://doi.org/10.2991/assehr.k.211122.004.
Saputra, Hardika. “The Effect of Using Geogebra Assisted STAD Type Learning Model on Problem Solving Ability and Mathematical Disposition.” Al-Madrasah: Jurnal Pendidikan Madrasah Ibtidaiyah 6, no. 3 (2022): 574–83. https://doi.org/http://dx.doi.org/10.35931/am.v6i3.1028.
Septian, A, and S Prabawanto. “Mathematical Representation Ability through Geogebra-Assisted Project-Based Learning Models.” Journal of Physics: Conference …, 2020. https://doi.org/10.1088/1742-6596/1657/1/012019.
Serafeim, George. Purpose and Profit: How Business Can Lift Up the World. HarperCollins Leadership, 2022.
Soemitra, Andri, Awaluddin A, and Aqwa Naser Daulay. “Studi Literatur Tujuan Ideal Lembaga Keuangan Dan Perbankan Islam.” HUMAN FALAH: Jurnal Studi Ekonomi Dan Bisnis Islam 8, no. 2 (2021): 1–19. https://doi.org/10.30829/hf.v8i2.10050.
Sugianto, Sugianto, and Sibral Malasyi. “The Implementation of Investment Risk Management in Sharia Capital Market.” Economit Journal: Scientific Journal of Accountancy, Management and Finance 4, no. 1 (2024): 7–12. https://doi.org/https://doi.org/10.33258/economit.v4i1.1058.
Suhartini, Nani, Radhya Arsy Tamika, and Azhar Nor. “Investment Risk Management in Sharia Banking: A Literature Study.” Journal of Islamic Economics and Philanthropy 6, no. 4 (2024): 311–24. https://doi.org/https://doi.org/10.21111/jiep.v6i4.11091.
Susanty, Adriani, Nur Laili Indasari, Herawati Oktavianty, Ibnu Imam Al Ayyubi, Dwi Amalia Purnamasari, Elda Yulia Ryandini, Hafidz Abdullah, Titik Inayati, Muhamad Ahsan, and Dwi Vernanda. Metode Penelitian Kualitatif. Malang: CV. Future Science, 2023.
Tamphu, Sainee, Imam Suyitno, Gatut Susanto, Nia Budiana, and M Rais Salim. “Building Bridges to the Future of Learning : Exploring Artificial Intelligence Research Using R- Studio Assisted Bibliometrics.” Cogent Education 11, no. 1 (2024). https://doi.org/10.1080/2331186X.2024.2417623.
Tombi, Johan Tri Noval Hendrian. “Penerapan Kebijakan Restrukturisasi Kredit Oleh Pt Bank Tabungan Negara (Persero), Tbk Cabang Makassar Terhadap Debitur Yang Terdampak Covid-19= Implementation Of Credit Restructuring Policies By Pt Bank Tabungan Negara (Persero), Tbk Makassar Branch Agai.” Universitas Hasanuddin, 2022.
Zaenuri, Zaenuri, Suryandaru Jati, M Asikin, Yohanes J Kehi, and Putik Hapsari. “The Effectiveness of Model Eliciting Activities with Ethnomathematics on Students’ Mathematical Communication Capabilities.” In Proceedings of the 5th International Conference on Science, Education and Technology, ISET 2019, 29th June 2019, Semarang, Central Java, Indonesia, 2020. https://doi.org/http://dx.doi.org/10.4108/eai.29-6-2019.2290332.
Zafar, Muhammad Bilal, Ahmad Azam Sulaiman, and Muhammad Nawaz. “Does Corporate Social Responsibility Yield Financial Returns in Islamic Banking?” Social Responsibility Journal 18, no. 7 (2022): 1285–1310. https://doi.org/https://doi.org/10.3390/su14095433.
