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Journal articles on the topic 'Islamic Financial Performance'

Author: Grafiati

Published: 5 June 2025

Last updated: 1 August 2025

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1

Mahri, A. Jajang W. "Islamic Financial Performance Index." Jurnal Ekonomi, Bisnis & Entrepreneurship 17, no. 1 (2023): 213–32. https://doi.org/10.55208/xtb99889.

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This research is intended to analyze the influence of Islamic Intellectual Capital on the Islamic Financial Performance Index of Islamic Commercial Banks in Indonesia. The used method in this research is causality method. The data were analyzed through panel data regression. The results indicate the level of Islamic Intellectual Capital of Islamic Commercial Banks in Indonesia is high. Furthermore, the Islamic Financial Performance Index indicator with a very high level are Islamic Investment Ratio or Halal Investment and Islamic Income Ratio. The high-level indicator is Equitable Distribution

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2

Mahri, A. Jajang W. "Islamic Financial Performance Index." Jurnal Ekonomi, Bisnis & Entrepreneurship 17, no. 1 (2023): 213–32. https://doi.org/10.55208/w23qwf44.

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This research is intended to analyze the influence of Islamic Intellectual Capital on the Islamic Financial Performance Index of Islamic Commercial Banks in Indonesia. The used method in this research is causality method. The data were analyzed through panel data regression. The results indicate the level of Islamic Intellectual Capital of Islamic Commercial Banks in Indonesia is high. Furthermore, the Islamic Financial Performance Index indicator with a very high level are Islamic Investment Ratio or Halal Investment and Islamic Income Ratio. The high-level indicator is Equitable Distribution

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3

Elfi Barus, Elida, Murah Syahrial, Evan Hamzah Muchtar, and Budi Trianto. "Islamic Financial Literacy, Islamic Financial Inclusion and Micro-Business Performance." Revista Mexicana de Economía y Finanzas 19, no. 1 (2023): 1–24. http://dx.doi.org/10.21919/remef.v19i1.967.

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This research aims to look at the role of Islamic financial literacy component in creating financial inclusion and developing micro-businesses in Indonesia. Cross sectional research design was employed in this study and data were collected from 138 micro-business located in Pekanbaru, Indonesia. The data was analyzed using path analysis and IBM SPSS 26 was adopted to testing the hypotesis. This study revealed that only two of Islamic financial literacy components positively and significant influences Islamic financial inclusion. This study also found that only one component of Islamic financia

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4

Kusuma, Melia, and Samsul Rosadi. "Islamic Corporate Governance and Islamic Banking Financial Performance." Journal of Finance and Islamic Banking 1, no. 2 (2019): 164. http://dx.doi.org/10.22515/jfib.v1i2.1493.

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This study aims to examine the effect of Islamic Corporate Governance on the financial performance of Islamic banks in 2012-2016. The Islamic Corporate Governance area is proxied by the board of commissioners size, Audit Committee Size, Sharia Supervisory Board Size, and frequency of Sharia Supervisory Board meetings. The object of research is Islamic banks in 2012-2016. Sampling technique is judgment sampling, members of the population that meet the criteria are used as samples. The entire sample was taken from 10 Islamic banks. Hypothesis testing techniques use multiple regression analysis.

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5

Rio, Trisasmita, Haribowo Ismawati, and Ridlwan Hilwan. "Impact of Covid-19 on Financial Performance of Sharia Bank in Indonesia." Journal of Economics, Finance And Management Studies 4, no. 11 (2021): 2179–90. https://doi.org/10.47191/jefms/v4-i11-09.

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The Islamic Banking Industry has a strategic role in people's economic development.This study aims to analyze the effect of CAR, NPF, FDR, and BOPO on the performance of Islamic banks in Indonesia during the Covid-19 pandemic, using Good Corporate Governance moderation. The total sample of research data during the study period was 60 observational data. This research was conducted using the Moderated Regression Analysis (MRA) method. Based on the results of the data test, it was found that the capital adequacy ratio and BOPO variables had a positive and significant effect on the performanc

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6

Sudarsono, Heri, and Jannahar Saddam Ash Shiddiqi. "Equity Financing, Debt Financing, and Financial Performance in Islamic Banks." Muqtasid: Jurnal Ekonomi dan Perbankan Syariah 12, no. 2 (2022): 89–104. http://dx.doi.org/10.18326/muqtasid.v12i2.89-104.

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This research aims to determine the eﬀect of bank size (SIZE), proﬁtability (ROA), eﬃciency (EFF), non-performing ﬁnance (NPF), interest (INTR), and inﬂation (INFL) on proﬁt and loss sharing (PLS) ﬁnancing (equity ﬁnancing), and sale-purchase (SP) ﬁnancing (debt ﬁnancing) Islamic banks in Indonesia. Furthermore, monthly Islamic bank data in June 2014 to July 2020 was used. The autoregressive distributed lag (ARDL) method was used to determine the short and long-term eﬀects of the independent variables on the ﬁnancing variable. The results showed that ROA and EFF have a positive eﬀect on MRF bu

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7

Marzukoh, Aliyatun, Dhidhin Noer Ady Rahmanto, and Syaiful Muhamad Irsyad. "Financial Performance of Islamic Banks in Indonesia: Islamic Performance Indeks Approach." Wealth: Journal of Islamic Banking and Finance 2, no. 1 (2023): 29–44. http://dx.doi.org/10.24090/wealth.v2i1.8105.

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The purpose of this study was to determine the effect of the Islamicity Performance Index and Intellectual Capital on the profitability of Islamic Commercial Banks in Indonesia. The sample of this study was 7 Sharia Commercial Banks registered at Bank Indonesia and included in the Commercial Bank Business Activities (BUKU) II in 2018. This study used a multiple linear regression analysis method using Microsoft Excel 2007 and SPSS 20 software. Based on the result of testing, partial result of hypothesis showed that the variable Intellectual Capital (IC) has a positive signifivant effect on prof

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8

Fitrini, Mansur, Afrizal, Hizazi Achmad, and Rahayu Sri. "Sharia Principle Compliance Model Between Islamic Financial Performance and Social Performance Evidence from Indonesia." International Journal of Recent Technology and Engineering (IJRTE) 10, no. 4 (2021): 148–53. https://doi.org/10.35940/ijrte.D6560.1110421.

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This study aims to explain the effect of compliance with sharia principles on sharia financial performance and its implications for Islamic social responsibility. This type of research is descriptive verification. The data used is the annual report of Islamic commercial banks in Indonesia. Data analysis using SEM PLS. The results of the study indicate that compliance with sharia principles has an effect on sharia financial performance and Islamic social responsibility. Through sharia financial performance, compliance with sharia principles has an effect on Islamic social responsibility. Islami

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9

Masood, Omar, Shahid Mohammad Khan Ghauri, and Bora Aktan. "Predicting Islamic banks performance through CAMELS rating model." Banks and Bank Systems 11, no. 3 (2016): 37–43. http://dx.doi.org/10.21511/bbs.11(3).2016.04.

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This paper analyzes the performance of Islamic banks operating in Pakistan according to their financial results of the year 2015. CAMELS rating model is applied in this research. This model is based on certain financial ratios which are excerpt from values in the financial statements of banks. The authors conduct the research under the umbrella of quantitative paradigm. The authors found that 2 of the Islamic banks are showing satisfactory results, while others are on fair position. There is a need to develop financial markets for treasury operations for these banks. Results help in developmen

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Siswanti, Indra, Ubud Salim, Eko Ganis Sukoharsono, and Siti Aisjah. "Sustainable Business of Islamic Bank Through on the Islamic Corporate Governance and Islamic Financial Performance." GATR Journal of Finance and Banking Review 2, no. 2 (2017): 15–20. http://dx.doi.org/10.35609/jfbr.2017.2.2(3).

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Objective - The objective of the study is to analyze the application of Islamic Corporate Governance (ICG) on Sustainable Business, focusing on Islamic Financial Performance as a mediating variable in Islamic Banks in Indonesia. Methodology/Technique - The population and sample in the study consists of 9 Islamic Banks. The study uses partial least square (PLS), and the data is collected from public reports for the period between 2010 and 2015. The variables of the study are: Islamic Corporate Governance as an independent variable, Sustainable Business as the dependent variable and Financial Pe

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11

Mahri, A. Jajang W. "Islamic Financial Performance Index: The role of Islamic Intellectual Capital." Jurnal Ekonomi, Bisnis & Entrepreneurship 17, no. 1 (2023): 213–32. http://dx.doi.org/10.55208/jebe.v17i1.456.

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Abstract:

This research is intended to analyze the influence of Islamic Intellectual Capital on the Islamic Financial Performance Index of Islamic Commercial Banks in Indonesia. The used method in this research is causality method. The data were analyzed through panel data regression. The results indicate the level of Islamic Intellectual Capital of Islamic Commercial Banks in Indonesia is high. Furthermore, the Islamic Financial Performance Index indicator with a very high level are Islamic Investment Ratio or Halal Investment and Islamic Income Ratio. The high-level indicator is Equitable Distribution

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12

NENA, YUSVITA, and ISTIANA LAILAULFA. "IMPROVING FINANCIAL PERFORMANCE THROUGH ISLAMIC CORPORATE GOVERNANCE, ISLAMIC CORPORATE SOCIAL, AND INTELLECTUAL CAPITAL." DIRHAM Jurnal Ekonomi Islam 2, no. 1 (2021): 30–50. http://dx.doi.org/10.53990/djei.v2i1.99.

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The rapid development of Islamic banks requires Islamic banks to continue to create value as a competitive advantage and demonstrate the healthy performance of Islamic banks. There are several determinant factors as the creator of added value, namely Islamic Corporate Governance, Islamic Corporate Social, and Intellectual Capital. With the increase in the added value factor, the performance of Islamic banks will improve and be able to absorb the market share of Islamic banks to be wider. Islamic Bank Financial Performance in this study uses the measurement of the Islamix Performance Index (IPI

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NENA, YUSVITA, and ISTIANA LAILAULFA. "Improving Financial Performance Through Islamic Corporate Governance, Islamic Corporate Social, And Intellectual Capital." DIRHAM : Jurnal Ekonomi Islam 2, no. 1 (2021): 30–50. http://dx.doi.org/10.53990/dirham.v2i1.139.

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ABSTRACT The rapid development of Islamic banks requires Islamic banks to continue to create value as a competitive advantage and demonstrate the healthy performance of Islamic banks. There are several determinant factors as the creator of added value, namely Islamic Corporate Governance, Islamic Corporate Social, and Intellectual Capital. With the increase in the added value factor, the performance of Islamic banks will improve and be able to absorb the market share of Islamic banks to be wider. Islamic Bank Financial Performance in this study uses the measurement of the Islamix Perform

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14

Zulfikar, Z., and Wahyuni Sri. "The impact of discretionary loan loss provision of sharia financing on financial performance." Banks and Bank Systems 14, no. 4 (2019): 34–41. http://dx.doi.org/10.21511/bbs.14(4).2019.04.

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This study aims to investigate the role of discretionary loan loss provision of sharia financing on the Islamic commercial banks’ financial performance in Indonesia. Partial Least Squares-Structural Equation modeling (PLS-SEM) is used to examine the relationship between loan loss provisions and financial performance in 13 Islamic commercial banks for 4.5 years. The analysis of the outer model shows that the probability of default and loss given default are determinants of loan loss provision, while financial performance is determined by return on assets, non-performing financing, net operating

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15

Aisyah, Esy Nur, Heri Pratikto, Cipto Wardoyo, and Nurika Restuningdiah. "The right literacy on the right performance: Does Islamic financial literacy affect business performance through Islamic financial inclusion?" Journal of Social Economics Research 11, no. 3 (2024): 275–89. http://dx.doi.org/10.18488/35.v11i3.3766.

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This study examines how Islamic financial literacy and Islamic financial access contribute to the performance of Halal MSMEs using knowledge-based theory. Micro, small, and medium-sized halal businesses (MSMEs) have an important role in the economy and the rapid growth of the world halal industry. The success of halal MSMEs depends on a number of factors, including the availability of Islamic funding and the financial literacy of Islamic finance. This study adopted a hierarchical regression model to examine quantitative data from a sample of 209 halal MSMEs' owners and managers in Malang Raya,

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16

Ayu, Almas Assyarofi, and Muhimatul Ifada Luluk. "The Influence of Financial Ratios and Qardhul Hasan Financing on Financial Performance in Islamic Banks." International Journal of Current Science Research and Review 06, no. 08 (2023): 5549–56. https://doi.org/10.5281/zenodo.8219732.

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<strong>ABSTRACT: </strong>The financial performance of a bank reflects the level of success in managing resources to achieve its goals. One method of evaluating the financial performance of a bank is by using ROA (Return on Assets). The objective of this research is to identify the impact of Qardhul Hasan Financing and financial ratios on the financial performance of Islamic banks in Indonesia. This study is an explanatory research that utilizes secondary data, specifically annual reports published between 2014 and 2021. The research population consists of all Islamic banks in Indonesia, and

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17

Syafira, Nabila, Achmad Soediro, Media Kusumawardani, and Ahmad Pratama. "Islamic banking performance: the interplay of governance, Islamicity performance, and social disclosure." IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita 14, no. 1 (2025): 240–68. https://doi.org/10.46367/iqtishaduna.v14i1.2380.

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Purpose – This study investigates the influence of Islamic corporate governance (ICG) and the Islamicity performance index (IPI), as proxied by the profit-sharing ratio (PSR), zakat performance ratio (ZPR), and equitable distribution ratio (EDR), on the financial performance of Islamic banks in Indonesia. Furthermore, this study examines the moderating role of Islamic social reporting (ISR) in these relationships. Method – Employing a quantitative approach, this research utilizes secondary data obtained from the Financial Services Authority (FSA) of Indonesia and the official websites of Islam

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18

Azwirman, Inten Meutia, Novriadi, and Zulnaidi Yaacob. "Circular Causation Model: Intellectual Capital, Islamic Financial Risk, And Islamic Financial Performance Relationship At Islamic Commercial Banks." IQTISHODUNA: Jurnal Ekonomi Islam 14, no. 1 (2025): 301–16. https://doi.org/10.54471/iqtishoduna.v14i1.3146.

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The aim of this research is to investigate how the intellectual capital, Islamic financial risk, and Islamic financial performance are interconnected within Islamic commercial banks, using a circular causation model. The study's population comprises all Islamic commercial banks listed by Bank Indonesia from 2015 to 2020. The sample selection method employed is purposive sampling. A total of 48 annual reports from various companies were analyzed using the circular causation model, and the causal relationships between these variables were explored through simultaneous equations and dynamic Two S

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19

Yusnita, Raja Ria. "The Influence of Financing Diversification and Financial Performance on the Risk of Islamic Commercial Banks in Indonesia." Quantitative Economics and Management Studies 5, no. 3 (2024): 515–27. http://dx.doi.org/10.35877/454ri.qems2499.

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This study aims to examine the influence of financing diversification, which includes six financing contracts of Islamic banks in Indonesia and financial performance on credit risk represented by NPF in Islamic commercial banks using regression panel data in 2018-2022. The results of this study indicate that there is an insignificant positive influence on financing diversification and financial performance partially on credit risk in Islamic banking in Indonesia. However, financing diversification and financial performance together have a significant influence on credit risk, which is currentl

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20

Nurfiati, Syamsiah, and Zulfikar. "The Influence of the Board of Commissioners, Board of Directors, Sharia Supervisory Board, and Audit Committee on the Financial Performance of Islamic Banking in Indonesia." International Journal of Business Management and Technology 7, no. 1 (2023): 113–22. https://doi.org/10.5281/zenodo.7688089.

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: This study aims to determine the influence of the Board of Commissioners, Board of Directors, Sharia Supervisory Board, and Audit Committee on Financial Performance in Islamic Banking in Indonesia that has been registered with Financial Services Authority in 2017-2020. The research method used by researchers in this study is a quantitative method. This study uses secondary data from annual reports of Islamic banking. The data collection technique used a purposive sampling technique, based on the established criteria, a sample of 12 Islamic banks was obtained. Data were analyzed using multipl

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21

Septiari, Dovi, and Raja Nur Mazlifani. "The Financial Performance Comparison of Islamic Bank in Indonesia with Islamic Bank in UK." Journal of Applied Accounting and Taxation 3, no. 1 (2018): 38–43. https://doi.org/10.5281/zenodo.1305041.

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The purpose of this study was to determine how the performance difference between Islamic banks in Indonesia by Islamic banks in the UK, which has cultural and religious backgrounds are different from each other. In this study use financial statements of Islamic banking in Indonesia and in the United Kingdom in the five-year period, existing data will be processed and calculated its financial performance using the Mann-Whitney U test. The results of this study found that there are differences in terms of profit and there is no difference in terms of capital structure in Islamic banks in Indone

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22

Habriyanto, Budi Trianto, Nik Hadiyan Nik Azman, Busriadi, Evan Hamzah Muchtar, and Elida Elfi Barus. "Does The Component of Islamic Financial Literacy Affect on MSMEs Decision in Islamic Banking Financing : Creative Economy Investigate." International Journal of Islamic Business and Economics (IJIBEC) 6, no. 2 (2022): 138–47. http://dx.doi.org/10.28918/ijibec.v6i2.6090.

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This study aims to determine what factors influence MSMEs in the creative economy sector in deciding to Islamic Banking financing in Indonesia. We investigated the role of Islamic financial awareness, Islamic financial knowledge and Islamic financial skills. We also examine whether the decision to Islamic Banking financing has an impact on business performance. By using a path analysis approach, the results of this study show that Islamic financial awareness and Islamic financial skills has a positive relationship on decision to financing in Islamic banking. Meanwhile, the decision to financin

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Safitri, Novita, Imsar Imsar, and Ahmad Syakir. "Islamicity Performance Index in Measuring the Financial Performance of Indonesian Islamic Banks." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 9, no. 1 (2025): 189–203. https://doi.org/10.36555/jasa.v9i1.2810.

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The rapid growth of Islamic banking makes it necessary to measure the performance of Islamic banks using Islamic values as the basis. One method that can be used to evaluate the performance of Indonesian Islamic banks is the Islamicity Performance Index (IPI) method. This study aims to measure the financial performance of Indonesian Islamic Banks. This research design uses a quantitative descriptive approach. The data used in this study is the ratio of profit sharing ratio, zakat performance ratio, equitable distribution ratio, Islamic income vs non Islamic income ratio, Islamic investment vs

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Prihantono, Budi Sukardi, Riyani, and Pratiwi Kurniati. "Linkage Islamicity Performance Index and Islamic Corporate Governance throught Financial Health Performance of Indonesian Islamic Banks." International Journal of Islamic Business and Economics (IJIBEC) 8, no. 1 (2024): 57–77. http://dx.doi.org/10.28918/ijibec.v8i1.6872.

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This study examines the impact of the Sharia Supervisory Board's size (SSB) and the Board of Directors on the financial performance of Islamic commercial banks in Indonesia, focusing on a decade-long period from 2011 to 2020. The research adopts a quantitative approach, analyzing secondary data from the Good Corporate Governance (GCG) reports of ten selected Sharia Commercial Banks (BUS). Advanced panel data analysis techniques, including regression model estimation, model selection, assumption testing, and hypothesis testing, are utilized to ensure a robust examination. The analysis reveals m

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Sukrisno, Idah Kusuma Dewi, Pranoto, et al. "Integration between Islamic financial technology and Islamic financial principal to improve performance of SMEs in Indonesia." Forum for Economic and Financial Studies 3, no. 1 (2025): 2015. https://doi.org/10.59400/fefs2015.

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This study investigates the integration of Islamic financial technology and principles and their impact on small and medium enterprise (SME) performance in Indonesia. Utilizing a quantitative research methodology, the study employs a correlational design to examine the relationships between Islamic financial technology adoption, adherence to Islamic financial principles, and SME performance metrics. The research sample comprises 230 Muslim SME owners from Java Island, selected through stratified random sampling. Data collection involved structured questionnaires designed to measure the adoptio

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Ullah, Md Hafij, and Ruma Khanam. "Whether Shari’ah compliance efficiency is a matter for the financial performance." Journal of Islamic Accounting and Business Research 9, no. 2 (2018): 183–200. http://dx.doi.org/10.1108/jiabr-01-2016-0001.

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Purpose Shari’ah is the foundation of Islamic banks. Although all the Islamic banks required complying with the Shari’ah requirements fully, the level of compliance differs among the Islamic banks. At the same time, Islamic banks have been performing well, but all do not demonstrate similar financial performance. This paper aims to explore whether Shari’ah compliance efficiency makes any difference in financial performance of Islami Bank Bangladesh Limited (IBBL). Design/methodology/approach This study used IBBL as a case. For exploring the issue of study, this paper applied an e-mail intervie

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27

Bachrul, Ulum, Eko Sujianto Agus, and Nurohman Dede. "Islamicity Cultural Performance Index (ICPI) in increasing customer trust in KSPP syariah BMT NU East of Java Indonesia." World Journal of Advanced Research and Reviews 21, no. 3 (2024): 1719–27. https://doi.org/10.5281/zenodo.14147438.

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The development of Islamic financial institutions in Indonesia, notably in East Java, has seen significant growth, particularly with the rise of Islamic Commercial Banks (BUS) and Islamic Business Units (UUS) within conventional financial institutions. The study focuses on assessing the performance of East Java BMT NU Sharia KSPP using the Islamic Cultural Performance Index (ICPI) to enhance customer trust. Employing qualitative methods with descriptive analysis, the research evaluates financial performance from 2017 to 2021. It utilizes the Islamic Performance Index (IPI) approach, examining

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Indrianasari, Neny Tri, Novi Puspitasari, and Hari Sukarno. "Sharia Financial Performance Perspective: Business or Compliance Oriented." Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 6, no. 2 (2022): 57–63. http://dx.doi.org/10.30741/assets.v6i2.817.

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There is a lot of controversy inthe literature on how to measure the performance of an Islamic Bank (IB). In short, the business model of Islamic banks is different from that of traditional banks. Therefore, the effectiveness of Islamic banks should be measured using the Sharia approach. One of the important pillars of the development of Sharia banking is Sharia compliance. Pillar this is the main difference between Islamic banks and traditional banks. A sharia supervisory board, or sharia supervision, is necessary to ensure the implementation of sharia principles in banking institutions. In t

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Muhamat, Amirul Afif, Mohamad Nizam Jaafar, and Mohd Faizal Basri. "Corporate Social Performance (CSP) Influences on Islamic Bank’s Financial Performance." Journal of International Business, Economics and Entrepreneurship 2, no. 1 (2017): 11. http://dx.doi.org/10.24191/jibe.v2i1.14456.

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This paper aims to assess the influence of corporate social performance (CSP) categories which are legal, ethical, economic and discretionary responsibilities over the Dummy Islamic Bank’s (the original name of the bank is remained confidential) financial performance. There are four components of CSP and findings indicate that this Islamic bank has fulfilled each category at minimum level - highest contribution was allocated for discretionary responsibility which is the pinnacle stage of CSP. This study has some limitations which need to be highlighted for future study. First, it only focused

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Caesara Insan Juniar, Iwan Fakhruddin, Suryo Budi Santoso, and Siti Nur Azizah. "The Effect of Financial and Non-Financial Performance on Islamic Social Reporting." Indonesian Journal of Business Analytics 3, no. 2 (2023): 539–54. http://dx.doi.org/10.55927/ijba.v3i2.2223.

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The development of sharia banking is the reason for the need for disclosure of social responsibility in accordance with sharia principles. This study aims to empirically examine the influence of Profitability, Liquidity, Leverage and Sharia Supervisory Board Size on Islamic Social Reporting in Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK). The theoretical basis used in this research is Legitimacy Theory and Shari'ah Enterprise Theory. This study used a purposive sampling method so that a sample of 11 banks was obtained during the 2017-2021 period.

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Syarafina Hisyam, Saraya Izazi, and Dina Fitrisia Septiarini. "Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah Hasil Spin Off Dan Non Spin Off Periode 2013-2015." Jurnal Ekonomi Syariah Teori dan Terapan 3, no. 11 (2017): 872. http://dx.doi.org/10.20473/vol3iss201611pp872-885.

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The aim of the study was to determine the difference in financial performance of Islamic banks results of acquisition and spin-offs around period year of 2013-2015. Financial performance measurement of Islamic banks used capital, asset quality, earning, and liquidity factor. Thus, study used quantitative research. The Islamic bank that are used as a sample in this study including one Islamic bank result of spin off and six Islamic bank result of acquisition. The financial performances analyzed using independent sample t-test and Mann-Whitney test. The variables used in financial performance as

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Marzuki, Marzuki, Chairil Akhyar, and Nazir Nazir. "THE INFLUENCE OF INTELECTUAL CAPITAL AND ISLAMICITY PERFORMANCE INDEX ON FINANCIAL PERFORMANCE IN SHARIA BANKING IN INDONESIA." International Journal of Educational Review, Law And Social Sciences (IJERLAS) 2, no. 1 (2022): 211–16. http://dx.doi.org/10.54443/ijerlas.v2i1.171.

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This research was conducted with the aim of examining the effect of intellectual capital and the Islamic performance index on the financial performance of Islamic banking in Indonesia. The data used in this research is documentation data as much as 110 data which is the result of multiplication of 11 object observation data with 10 years observation period of Islamic banking financial reports for the period 2010-2019. This study uses the Moderation Regression Analysis research method with a static panel approach. The results of the data analysis found that the intellectual capital variable whi

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Santoso, Muhammad Rifky. "Islamic Bank Financial Performance Analysis: Influence and Causes." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 4 (2024): 7417–26. http://dx.doi.org/10.31539/costing.v7i4.10334.

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Analysis of the financial performance of Islamic banks is mostly done by experts. This analysis uses many models, such as liquidity. In addition to assessing the financial performance of the Islamic bank itself, this financial performance analysis also refers to its influence on other factors such as economic growth. By using a literature study, this article analysis what influences and is influenced by the financial performance of Islamic banks. This article finds that the financial performance of Islamic banks influences external factors such as economic growth and internal factors such as c

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Indra, Yesifa Rahmadian, and Sri Marti Pramudena. "The Effect of Capital Adequacy, Financing Risk, and Islamic Corporate Governance on Financial Performance with Islamic Social Reporting as an Intervening Variable." Indonesian Journal of Business Analytics 4, no. 4 (2024): 1412–31. http://dx.doi.org/10.55927/ijba.v4i4.10576.

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The purpose of this research is to examine and analyze the effect of capital adequacy, financing risk, and Islamic Corporate Governance on financial performance through disclosure of Islamic Social Reporting. The population of this research consists of fifteen Sharia Commercial Banks (IB) in Indonesia which are registered with the Financial Services Authority. The sample consists of ten IBs. This research used quantitative approach with panel data regression method and Sobel test on Eviews-13. The results show that capital adequacy has a positive effect on financial performance. Financing risk

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Ponirah, Ade, Silfi Oktariyani, Gina Sakinah, and Yesa Tiara Purnama Sari. "Moderation Effect Of Islamic Social Reporting On Influences Of Islamicity Performance Index On Financial Performance Of Islamic Banking." JPS (Jurnal Perbankan Syariah) 4, no. 1 (2023): 98–115. http://dx.doi.org/10.46367/jps.v4i1.1056.

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This study aims to analyze the effect of the Islamicity performance index on financial performance through Islamic social reporting as a moderating variable. This research uses quantitative methods. This study used purposive sampling to take samples from a total population of 18 Islamic commercial banks (ICB) to obtain five representative ICB samples. The data source uses secondary data in the form of information originating from the official ICB website. Data analysis used multiple linear regression and moderated regression analysis (MRA). The results showed that the zakat performance ratio,

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Puspitasari, Novi, Sela Jururi, and Sutan Emir Hidayat. "Effects of Internal Finance, Islamic Governance and Islamic Corporate Responsibility on Profitability: Evidence of Islamic Banking in Indonesia." International Journal of Professional Business Review 8, no. 5 (2023): e02102. http://dx.doi.org/10.26668/businessreview/2023.v8i5.2102.

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Purpose: The objective of this study was analyze the interrelationships of internal financial factors, which include financing risk and capital adequacy, ICG and ICSR as determinants of ROA in Islamic banking in Indonesia. Theoretical framework: Previous studies have provided mixed results regarding the application of ICG to profitability. Therefore, it is necessary to re-examine the implementation of ICG on the profitability of Islamic banks. Design/methodology/approach: The research sample consist of 14 sharia commercial banks in Indonesia in the study period 2012 to 2021 with a total of 130

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Kurniawan, Heri. "Analisis faktor-faktor yang mempengaruhi kinerja keuangan Bank Umum Syariah." Journal of Accounting and Digital Finance 2, no. 1 (2022): 16–30. http://dx.doi.org/10.53088/jadfi.v2i1.320.

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This study aims to examine how much Intellectual Capital, Islamic Corporate Governance, Islamic Social Responsibility, Islamic Ethical Identity, and Zakat can affect Islamic commercial banks' financial performance. The population in this study is Islamic Commercial Banks in Indonesia. The method of determining the sample using the purposive sampling method. The data used is secondary data. Hypothesis testing is done by using multiple regression analysis techniques. The study results indicate that Intellectual Capital and Islamic Ethical Identity affect financial performance. Islamic Corporate

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Fatmala, Kiki, and Wirman Wirman. "PENGARUH ISLAMICITY PERFORMANCE INDEX DAN ISLAMIC SOCIAL REPORTING TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA." INVOICE : JURNAL ILMU AKUNTANSI 3, no. 1 (2021): 30–43. http://dx.doi.org/10.26618/inv.v3i1.4971.

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AbstractThis study aims to test empirically the effect of the Islamic performance index and Islamic social reporting on financial performance as proxied by Return on assets. The research was conducted at Islamic Commercial Banks registered with the Financial Services Authority in 2014-2019 with the sampling method using purposive sampling. The analysis method used is multiple linear regression. The results of hypothesis testing in this study indicate that partially the profit sharing ratio has no effect on financial performance. Zakat performance ratio has a positive effect on financial perfor

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Munifatussa'idah, Asma'. "Sharia Compliance, Islamic Corporate Governance, Intellectual Capital, and Earning Management toward Financial Performance in Indonesia Islamic Banks." IQTISHADIA 14, no. 2 (2021): 251. http://dx.doi.org/10.21043/iqtishadia.v14i2.10152.

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<em>This research aims to analyze the effect of Sharia Compliance, Islamic corporate Governance, Intellectual Capital, and Earnings Management toward the Financial Performance of Islamic Banks. The research method uses a quantitative approach with secondary data. Data were obtained from 12 (twelve) Islamic Commercial Banks in Indonesia, which were selected using the purposive sampling technique. The analysis technique used is Structural Equation Modeling-Partial Least Square (SEM-PLS). The results showed that Sharia compliance has an effect on the financial performance of Islamic banks.

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Felani, Herman, Sri Wahyuni, and Bima Cinintya Pratama. "The Analysis Effect of Islamicity Performance Index on the Financial Performance of Sharia Commercial Banks in Indonesia." Journal of Economics Research and Social Sciences 4, no. 2 (2020): 129–39. http://dx.doi.org/10.18196/jerss.v4i2.8389.

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This research aims to find empirical effect evidence of Islamicity Performance Index on the financial performance of sharia commercial banks in Indonesia. The index of Islamicity Performance Index used in this research was the profit-sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic income vs non-Islamic income, Islamic investment vs non-Islamic investment. This research used a quantitative approach and used secondary data in the form of sharia commercial bank financial statements for the periode of 2010-2018. The sampling techniqu

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Mansur, Fitrini, Afrizal Lecturer, Achmad Hizazi, and Sri Rahayu. "S haria P rinciple C ompliance M odel Between Islamic Financial Performance and Social Performance Evidence from Indonesia." International Journal of Recent Technology and Engineering (IJRTE) 10, no. 4 (2021): 148–53. http://dx.doi.org/10.35940/ijrte.d6560.1110421.

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This study aims to explain the effect of compliance with sharia principles on sharia financial performance and its implications for Islamic social responsibility. This type of research is descriptive verification. The data used is the annual report of Islamic commercial banks in Indonesia. Data analysis using SEM PLS. The results of the study indicate that compliance with sharia principles has an effect on sharia financial performance and Islamic social responsibility. Through sharia financial performance, compliance with sharia principles has an effect on Islamic social responsibility. Islami

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Gouiaa, Raef, and Pierre-Richard Gaspard. "Islamic financial institutions: Performance comparison with Canadian banks." Risk Governance and Control: Financial Markets and Institutions 11, no. 3 (2021): 16–40. http://dx.doi.org/10.22495/rgcv11i3p2.

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The Canadian financial market is considered to be very conservative and has been using the same practices for a long time. The economies of some countries such as England have adopted a strategy of including Islamic finance in their market and this has produced very satisfactory results. Considering that Islamic finance has been growing in recent years, this type of practice could be relevant to the Canadian market. The objective of this article is to analyze whether the performance of Islamic financial institutions is comparable to traditional banks. A comparison of the efficiency of conventi

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Roziq, Ahmad, and Herdian Nisar Danurwenda. "PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY MELALUI RISIKO BISNIS DAN KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA." JURNAL AKUNTANSI UNIVERSITAS JEMBER 10, no. 1 (2015): 90. http://dx.doi.org/10.19184/jauj.v10i1.1248.

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This study aims to examine the influence of Good Corporate Governance (GCG) of Corporate Social Responsibility (CSR) with the financial performance and business risk as intervening variable in Indonesian Islamic Bank. The study uses secondary data from GCG report, financial report, and annual report of Indonesian Islamic Bank in the period 2007-2010. The sample in this study is 15 Islamic Banks in Indonesia. The Hypothesis are tested by the Partial Least Square (PLS) approach. The results suggest that the GCG significantly has positive effect on CSR Islamic Bank. GCG significantly has positive

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Permatasari, Alfiah, Ahmad Syathiri, and Luk Luk Fuadah. "The Influence of Islamic Corporate Governance and Islamic Corporate Social Responsibility on Financial Performance of Islamic Commercial Banks in Indonesia." Oblik i finansi, no. 1(99) (2023): 115–21. http://dx.doi.org/10.33146/2307-9878-2023-1(99)-115-121.

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Islamic banks in Indonesia must implement good corporate governance and adhere to the principles of corporate social responsibility to have good financial performance and gain customers' trust. This study aims to determine the impact of Islamic Corporate Governance (ICG) and Islamic Corporate Social Responsibility (ICSR) on financial performance based on the Islamic Performance Index of Indonesian Islamic Banks from 2015-2019. The study population included Islamic commercial banks registered with the Financial Services Authority (OJK) from 2015-2019. The sample size was determined by targeted

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Wardhani, Izza Al Ula Zakiyah Kusuma, M. Shabri Abd. Majid, Sartiyah Sartiyah, and M. Haris Riyaldi. "A Comparative Analysis of Financial Performance of Banking Industry in Indonesia: Conventional Versus Islamic Banks." Equilibrium: Jurnal Ekonomi Syariah 11, no. 1 (2023): 173. http://dx.doi.org/10.21043/equilibrium.v11i1.17998.

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This study aims to compare and analyze the financial performances of conventional and Islamic banks in Indonesia. It also attempts to measure and analyze the effect of capital, financing risk, operational efficiency, liquidity, and regulatory compliance on banking financial performances. The sample in this study is the balanced panel data, comprising a cross-section of 87 conventional banks and 11 Islamic banks and a time series from 2011 to 2020 periods, which were selected using a purposive sampling technique. The secondary data are gathered from the annual reports of the banking samples. Th

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WIRANATA, SUHENDA, and ALI RAMA. "INTELLECTUAL CAPITAL DAN KINERJA SOSIAL PERBANKAN SYARIAH DI INDONESIA: SEBUAH KAJIAN KONSEP DAN EMPIRIS." JEBI (Jurnal Ekonomi dan Bisnis Islam) 3, no. 2 (2018): 195. http://dx.doi.org/10.15548/jebi.v3i2.178.

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The study aims to examine the influence of intellectual capital to social performance of Islamic banks. The study assumes there is an intervening role of financial performance on the relation between intellectual capital and social performance of Islamic banks. The VAIC (valued added intellectual capital) is used to measure the intellectual capital. While social capital of Islamic banks comprises four main aspects which are contribution economic development, society, stakeholders, and human development & research. The financial performance is represented by ROA and ROE. The study finds tha

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Arifin, Agus Zainul. "The Influence of Maqasid Sharia on the Financial Performance of Sharia Financial Institutions." Journal Markcount Finance 3, no. 1 (2025): 99–110. https://doi.org/10.70177/jmf.v3i1.2134.

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Maqasid Sharia, which refers to the objectives of Islamic law, plays a central role in ensuring that Sharia financial institutions operate in alignment with Islamic principles. These objectives include preserving faith, life, intellect, progeny, and wealth. While Sharia compliance is a cornerstone of Islamic finance, the extent to which Maqasid Sharia influences the financial performance of Sharia financial institutions remains underexplored. Understanding this relationship is critical for enhancing the sustainability and competitiveness of Islamic financial institutions. This study aims to ex

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Mahdi, Fadilla Muhammad, and Fitrian Aprilianto. "The Impact Of Financing Product Scheme To Islamic Banking Financial Performance." Jurnal Ilmiah Ekonomi Islam 9, no. 3 (2023): 3356. http://dx.doi.org/10.29040/jiei.v9i3.10766.

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The aim of this study is to determine how different financing plans affect a bank's ability to earn income and manage financing risk throughout the course of both the short- and long-terms. The study utilizes an associative research design and a quantitative methodology. The Financial Services Authority's monthly aggregate reports on Islamic banking for the years 2012 to 2022 make up the study sample. Total debt-based financing, total profit-sharing financing, total leasing-based financing, return on assets (ROA), and non-performing finance (NPF) are among the variables included in the study m

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Hoediono, Tommy Sutikno, and Nur Aisyah Esy. "Financial Performance and Financial Sustainability: The Role of Institutional Ownership as Moderating Variable." Journal of Economics, Finance and Management Studies 5, no. 04 (2022): 1165–72. https://doi.org/10.5281/zenodo.6508038.

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This study aimed to examine the impact of financial performance expressed in ROA and NPF on financial sustainability with institutional ownership as a moderating variable for Islamic banks in Indonesia. Quantitative research is used in this study using related methods. The research target is all Islamic commercial banks in Indonesia registered with the Financial Services Authority (OJK). Sampling used the purposive sampling method and resulted in nine Islamic commercial banks in Indonesia. The data in this study is secondary data in the form of annual financial reports from 2015 to 2019. Panel

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Saputra, Dika, and Dewi Zaini Putri. "PENGARUH KEUANGAN ISLAM TERHADAP PERTUMBUHAN EKONOMI NEGARA BERPENDUDUK MAYORITAS ISLAM DI ASEAN." Jurnal Kajian Ekonomi dan Pembangunan 2, no. 1 (2020): 129. http://dx.doi.org/10.24036/jkep.v2i1.8870.

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This study aims to look at the influence of Islamic finance on the economic growth of Muslim-majority countries in ASEAN. The data used is panel data over the 2004-2018 times period in the three Islamic Majority Country in ASEAN. The variable used are economic growth (Y), Islamic Financial Depth (X2), Islamic banking asset (X2), and Islamic Banking Activiti (X3). This research method uses panel data analysis. This study found that the Islamic Financial Depth variable had a signficant effect on economic growth, the variable Islamic banking asset and Islamic banking activities had a signficant e

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