https://ejournal.uinmadura.ac.id/index.php/shafin <div style="text-align: justify;"> <p>Shafin: Sharia Finance and Accounting Journal (E-ISSN <a href="https://issn.brin.go.id/terbit/detail/20210422171418004" target="_blank" rel="noopener">2797-3484</a>) published by the Faculty of Economics and Islamic Business of State Islamic University of Madura (UIN Madura). Shafin is published twice a year in July and November, the contents are academic writings on Islamic Accounting in forms of conceptual ideas, literature review, practical writing, or research results from various perspectives.</p> </div> Universitas Islam Negeri (UIN) Madura en-US Shafin: Sharia Finance and Accounting Journal 2797-5320 <p><span>The journal operates an Open Access policy under a Creative Commons Non-Commercial Share-Alike license. All articles published Open Access will be immediately and permanently free for everyone to read and download.</span></p><p><span>• Creative Commons Attribution-NonCommercial (CC-BY-NC)</span></p><span><a href="http://creativecommons.org/licenses/by-nc/4.0/" rel="license"><img src="https://i.creativecommons.org/l/by-nc/4.0/88x31.png" alt="Creative Commons License" /></a></span><br /><span>Shafin: Finance and Sharia Accounting Journal by <a href="/index.php/iqtishadia" rel="cc:attributionURL">http://http://ejournal.iainmadura.ac.id/index.php/shafin</a> is licensed under a <a href="http://creativecommons.org/licenses/by-nc/4.0/" rel="license">Creative Commons Attribution-NonCommercial 4.0 International License</a>.</span><br /><span>Based on a work at <a href="http://ejournal.stainpamekasan.ac.id." rel="dct:source">http://ejournal.iainmadura.ac.id.</a></span> https://ejournal.uinmadura.ac.id/index.php/shafin/article/view/24304 <p>The development of Islamic banking worldwide has not been accompanied by evenly distributed profitability levels among banks across different regions. This condition indicates that internal factors within Islamic banks contribute to the differences in financial performance. This study examines profitability dynamics in Islamic banking by focusing on liquidity conditions, financing risk, and technological factors. The analysis draws on bank-level observations from 34 Islamic banks selected from 52 institutions affiliated with the Islamic Financial Services Board over the 2020–2024 period, forming a balanced panel dataset. Empirical panel data analysis indicates that liquidity indicators, including the FDR, Quick Ratio, and Cash Ratio, are closely associated with profitability. Financing risk also emerges as a significant factor, whereas technological factors do not show a statistically meaningful effect on profitability during the observed period. Considering all the findings as a whole, effective risk control procedures and appropriate liquidity strategies have a significant impact on the ability of Islamic banks to achieve long-term profitability globally.</p> Violinda Syahgaria Firdaus Guntur Kusuma Wardana Copyright (c) 2026 Shafin: Sharia Finance and Accounting Journal 2026-05-26 2026-05-26 6 1 1 16 10.19105/sfj.v6i1.24304 https://ejournal.uinmadura.ac.id/index.php/shafin/article/view/24341 <p>This investigation seeks to examine the determinants shaping community choices to allocate funds in gold via Islamic financial institutions, utilizing an augmented version of the Theory of Planned Behavior (TPB). Key constructs under scrutiny encompass attitudes toward investment, normative pressures from peers, self-efficacy in behavioral control, financial literacy regarding investments, and perceptions of risk associated with gold assets. Adopting a quantitative methodology, the study relied on survey-based data collection. The target population comprised inhabitants of Medan Baru Subdistrict in Medan Municipality, numbering 36,066 individuals. Sample selection followed the Slovin equation at a 10% error tolerance, yielding 100 participants. Data were gathered primarily via structured questionnaires employing a five-point Likert scale, with subsequent analysis conducted through multiple linear regression in SPSS version 26. Findings reveal that, in isolation, attitudes toward investment and subjective norms exert a statistically significant positive impact on decisions to invest in gold. Conversely, perceived behavioral control, investment acumen, and risk appraisals exhibit no material influence. Collectively, these predictors demonstrate a robust effect on investment intentions (p &lt; 0.001), accounting for 21.2% of the variance (R² = 0.212). These outcomes underscore the preeminence of cognitive orientations and social influences in driving public engagement with gold investments.</p> Aulia Rahma Sri Ramadhani Laylan Syavina Copyright (c) 2026 Shafin: Sharia Finance and Accounting Journal 2026-06-26 2026-06-26 6 1 17 33 10.19105/sfj.v6i1.24341