Commercial Banks In Indonesia Research Articles

The Impact of Mudharabah Sukuk and Foreign Exchange on the Profitability of Islamic Commercial Banks in Indonesia

The Impact of Mudharabah Sukuk and Foreign Exchange on the Profitability of Islamic Commercial Banks in Indonesia

Shariah Bank Fundamental, Maqashid and Financial Sustainability: Unraveling the Dynamics

The purpose of this study is to ascertain how the Financial Sustainability Ratio in Indonesian Sharia Commercial Banks is impacted by Return on Assets, Firm Size, Capital Adequacy Ratio, and Maqashid Syariah. This study employs a quantitative method along with a causal research technique. This study makes use of financial report data from 15 Sharia Commercial Banks as its population. Fifteen Indonesian Sharia Commercial Banks were the sample used for the 2017–2022 research period. The Panel Data Regression Analysis approach is used in this study. This research uses a population of 15 Sharia Commercial Banks using financial report data. The sample used was 15 Sharia Commercial Banks in Indonesia, which served as research subjects from 2017 to 2022. The Panel Data Regression Analysis approach is used in this study. Based on the findings and discussion, it is evident that the Financial Sustainability Ratio of Indonesia's Sharia Commercial Banks is significantly influenced by Return on Assets, not significantly influenced by Maqashid Syariah, significantly impacted by Firm Size, and significantly impacted by Capital Adequacy Ratio (CAR). Managerial implications include efforts to strengthen financial practices based on Sharia payment principles, considering asset returns, Sharia mashed, company size, and capital adequacy ratios.

Determinants of Financial Performance of Sharia Commercial Banks With Capital Adequacy Ratio and Sharia Supervisory Board as Moderator Variables

This study aims to determine and examine the effect of Capital Adequency Ratio, Non-performing Financing (NPF), Islamic Corporate Social Resposibility (ICSR), Financing to Deficit Ratio on Financial Performance and Sharia Supervisory Board as Moderator variables. This study used a type of quantitative descriptive research. The population in this study is 13 sharia Commercial Banks in Indonesia and the sampling technique used is purposive sampling, there are 10 Sharia Commercial Banks that have criteria as research samples. In this study, the data analysis methods used are Descriptive Statistical Analysis, Multiple Linear Regression, Classical Assumption Test, Hypothesis Test and Model Moderated Regression Analysis (MRA) Test. The results showed that Akad Mudharabah and Musyarakah Financing did not have a significant effect on financial performance, Non-performing Financing (NPF) did not affect financial performance, Islamic Corporate Social Resposibility (ICSR) had a positive and significant effect on financial performance, Financing to Deficit Ratio does not have a significant effect on Financial Performance. The results showed that the CAR moderator variable could only moderate the ICSR against ROA. Furthermore, for variables DPS moderators can only moderate Akad Mudharabah and Musyarakah Financing against ROA and moderate ICSR against ROA.

Analisis Kinerja Pendapatan Industri Perbankan Syariah di Indonesia

This research aims to obtain empirical evidence regarding the analysis of the revenue performance of the Sharia Banking industry in Indonesia. This research uses panel data. The number of banks studied were 10 Sharia Commercial Banks in Indonesia listed in the 2015-2022 Sharia Banking Statistics. The variables used in this research are Income (Ln_Income), Capital (Ln_Modal), Murabahah Financing (P_M), Operational Costs Operational Income (BOPO) Ratio (RBOPO), Dummy Covid-19 (DCovid19). Based on the results of statistical testing using eviews 12, the Capital and Covid 19 Dummy variables have an effect on Islamic bank revenues, while the Murabahah Financing variables, BOPO Ratio have no effect on Revenues of Sharia Commercial Banks in Indonesia. Results The coefficient of determination (R2) is 0.885. This explains that the influence of the independent variable on the dependent is 88.5% and the remaining 11.5% is influenced by other variables not examined in this research.

Analysis of The Financial Performance of Islamic Commercial Banks Using The Sharia Conformity Method and Profitability Method

It takes a measuring tool that has been adjusted to the concept and practice of Islamic banking a measurement tool that has been adapted to the concept and practice of Islamic banking, namely by assessing the sharia complience side of Islamic banking without ignoring the profitability side. So that the Sharia Conformity and Profitability (SCnP) Model needed. The purpose of this study is to analyze the financial performance of commercial banks using SCnP in 2017-2021. The method used is descriptive quantitative with the data source of the Annual Report of Islamic Commercial Banks downloaded from the official website of each bank. The population in this study were all BUS financial reports registered in OJK. The sampling technique used is purposive sampling with criteria that Islamic commercial banks has the highest level of profitability in 2021 (6 most). The result of this study indicate that measuring the financial performance of Islamic commercial banks using the Sharia Conformity and Profitability (SCnP) method at Islamic commercial banks in Indonesia from 2017 to 2021 shows different result. 2017, 2020, and 2021 are spread across for quadrants. While in 2018 to 2019 it was spread in three quadrants, namlely Upper Left Quadrant (ULQ), Lower Right Quadrant (LRQ), and Lower Left Quadrant (LLQ).

The Influence of Receivables, Financing, and Non-Profit Sharing on the Profitability of Sharia Commercial Banks in Indonesia

The Influence of Receivables, Financing, and Non-Profit Sharing on the Profitability of Sharia Commercial Banks in Indonesia

Analysis of banking credit distribution using the vector error correction model

The business model and consequently, the bank’s risk exposure significantly depends on the source of capital (Riabichenko et al., 2019). This research uses vector error correction model (VECM) data analysis to investigate the influence of capital adequacy ratio (CAR), non-performing loans (NPL), loan to deposit ratio (LDR) on the level of credit distribution at commercial banks in Indonesia. Using secondary data, research data was processed using the EViews 12 application with the research population being banking companies listed on the Indonesia Stock Exchange in 2019–2021. The research results show the variables CAR, NPL, and LDR have a significant effect on long-term credit distribution. In addition, the NPL variable significantly influences the credit distribution variable in the short term. The Granger causality test result shows that there is no two-directional causality relationship between the independent variables CAR, NPL, and LDR on the credit distribution variable. The results of this research are in accordance with financial intermediation theory, where the theory explains that savings and loans with high leverage can reduce the possibility of default (payment failure).

Intellectual capital and firm productivity: evidence from Indonesian commercial banks

Intellectual capital and firm productivity: evidence from Indonesian commercial banks

PENGARUH KINERJA KEUANGAN TERHADAP PANGSA PASAR BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2020

The aim of this research is to examine how Sharia Commercial Banks in Indonesia are finalized and their relationship to market share. This research uses quantitative descriptive methods and collects data through secondary data or through quarterly financial reports of Sharia Commercial Banks. The population in this research is the Financial Reports of Sharia Commercial Banks in Indonesia for the 2018-2022 period. The sampling technique in this research is total sampling, namely a sampling method known as total sampling using a proportional number of samples with a population of less than 100. Total sampling is carried out because the entire population functions as a research sample for all. The research results show that there is a negative and significant effect of FDR on the market share of Sharia Commercial Banks, CAR has no effect on the market share of Sharia Commercial Banks, DER has a positive and significant effect on the market share of Sharia Commercial Banks, ROA has a positive and significant effect on the market share of Sharia Commercial Banks.Keywords: FDR; CAR; DER; ROA; Sharia Commercial Bank Market Share

DETERMINANTS OF FACTORS AFFECTING ISLAMIC SOCIAL REPORTING DISCLOSURES

This study aims to determine the effect of Company Size, Company Age, Sales Growth, and Sharia Compliance on Disclosure of Islamic Social Reporting (ISR) (Case Study on Islamic Commercial Banks in Indonesia 2018-2021). The population in this study is Islamic Commercial Banks in Indonesia which have sufficient annual reports for 4 years in the 2018-2021 period. The sample of this study used purposive sampling method and banks that met the criteria were 11 Islamic Commercial Banks so that the total number was 44 samples. The analysis technique used is multiple linear regression analysis with the F test hypothesis test and t test using IBM SPSS 26 as data processing software. The results showed that company size has a positive and significant effect on Islamic Social Reporting (ISR) disclosure. Based on the test results of 4 hypotheses, it can be concluded that company size has a positive effect on the disclosure of Islamic Social Reporting. While company age, sales growth, and sharia compliance have no positive effect on the disclosure of Islamic Social Reporting.

Analisis Kinerja Berdasarkan Tingkat Efisiensi Perbankan Syariah

The purpose of this study is to identify performance based on the efficiency level of Sharia Commercial Banks in Indonesia in 2020 period using the DEA method and the CRS model with an intermediation approach. This study also compares efficiency results using five indicators without looking at the actual target and three indicators looking at the actual target. Furthermore, this study uses 10 Sharia Commercial Banks as a sample. Overall, the results of research on the efficiency level of Sharia Commercial Banks in Indonesia conducted during a certain research period have not consistently reached an optimal level of efficiency, where most of the efficiency levels are still below 100 percent. Policy recommendations for Sharia Commercial Banks to increase the level of efficiency are to control and allocate optimal resources and then increase their output capacity by maintaining existing inputs.

PENGARUH CAR, NPF, DAN GIRO WAJIB MINIMUM TERHADAP PROFITABILITAS DENGAN FDR SEBAGAI VARIABEL INTERVENING

The background of this research because operational costs of Islamic banks are higher than those of conventional banks, where both of them compete with each other to get the desired profit. This study aims to determine the effect of CAR, NPF, and GWM on Return On Assets (ROA) with the Financing to Deposit Ratio (FDR) as an Intervening Variable in Islamic Commercial Banks in Indonesia. This research uses quantitative research methods. Samples were taken from 10 Islamic banks registered with OJK for the period 2017 – 2021. This research uses secondary data, using the Purposive Sampling method. The software used is E-Views 9 using linear regression analysis. The results of the t test show that the Capital Adequacy Ratio variable has a positive effect on profitability. Non-performing financing variables have a positive effect on profitability. The Minimum Statutory Reserves variable has a positive effect on Profitability. Based on the Path Analysis test, FDR was unable to mediate the effect of CAR on ROA. FDR is able to mediate the effect of NPF on ROA. FDR is able to mediate the effect of GWM on ROA.Keywords: CAR; NPF; GWM; ROA; FDR

DOES THE DISCLOSURE OF ISLAMIC CORPORATE SOCIAL RESPONSIBILITY, ISLAMIC CORPORATE GOVERNANCE, PROFITABILITY, AND BANK SIZE AFFECT TAX AVOIDANCE IN ISLAMIC COMMERCIAL BANKS IN INDONESIA?

Abstract— This paper investigates the influence of Islamic Corporate Social Responsibility (ICSR), Islamic Corporate Governance (ICG), profitability, and bank size on tax avoidance in Islamic Commercial Banks in Indonesia. This paper introduces a novel perspective on the factors contributing to tax avoidance within Indonesia's Islamic finance framework. While the general notion of tax management is recognized, this study innovatively explores the intersection of Islamic principles, corporate governance, and tax practices, providing insights that have not been adequately explored in prior research. The study employs a panel data regression analysis, utilizing data from 13 Islamic Commercial Banks spanning 2017-2022, totaling 58 observations. This research approach enables an in-depth investigation into the relationships between ICSR disclosure, ICG, profitability, bank size, and tax avoidance. The empirical findings indicate that ICSR disclosure, the proportion of independent commissioners, and the audit committee positively influence tax avoidance practices. Conversely, the Sharia Supervisory Board and bank size negatively correlate with tax avoidance. Surprisingly, as measured by Return on Assets (ROA), profitability does not significantly impact tax avoidance decisions. This study underscores the intricate connections between Islamic corporate practices, governance structures, and tax avoidance strategies in Islamic Commercial Banks. The research highlights the significance of ICSR disclosure, corporate governance effectiveness, and the presence of religious oversight in shaping transparent and accountable tax practices. Furthermore, the research cautions against overreliance on profitability as a determinant of tax avoidance behaviors.
 Keywords: Bank Size; Islamic Corporate Governance, Profitability; Islamic Corporate Social Responsibility; Tax Avoidance

PERFORMANCE OF SHARI’A BANKING IN INDONESIA BEFORE AND DURING THE COVID 19 PANDEMIC: ISLAMICITY PERFORMANCE INDEX APPROACH

This research aims to determine the performance of Islamic banks using the Islamicity Performance Index approach before and during the Covid-19 pandemic. The method used in this research is a quantitative descriptive method. The object of this research is all sharia commercial banks in Indonesia. The data for this research comes from the financial reports of Islamic commercial banks for the period 2018 - 2021. The research results show that in the profit sharing ratio before and during the pandemic, only Bank Muamalat Indonesia received a fairly good title with a percentage below 30%. The results of the zakat performance ratio show that all banks still have a bad reputation in pandemic conditions and during the pandemic. For equitable distribution ratio, only Bank Jabar Banten Syariah received a fairly good title from qard and donations, and from the labor load of Bank Muamalat, Aceh Syariah and Bukopin Syariah which was able to survive with IPI standards, while in terms of net profit only Bank Mega Syariah was able to survived the pandemic with a percentage of more than 35%. For Islamic investment vs non-Islamic investment, the entire sample of Islamic commercial banks received a very good rating. And for Islamic income vs non-Islamic income, all banks in the sample received a very good title

Effect of Inflation, Exchange Rate, Implementation of Good Corporate Governance (GCG), and Financing to Deposit Ratio (FDR) on Sharia Commercial Bank Financing Risks in Indonesia 2019-2022

The large number of products offered by banks, especially financing,causes greater potential risks that will occur which can be influencedby various factors. Therefore, the aim of this research is to determinethe influence of Inflation, Exchange Rates, Implementation of GoodCorporate Governance (GCG), and Financing to Deposit Ratio (FDR) ininfluencing Financing Risk as proxied by Non-Performing Financing(NPF) in Commercial Banks Sharia in Indonesia 2019-2022. The dataused in the research is secondary data, namely annual financialreports and Good Corporate Governance (GCG) reports for 2019-2022. The population of this research is Islamic commercial banks inIndonesia with a sampling technique, namely purposive sampling. Theregression analysis method used is panel data using Eviews 10. Theresearch results show simultaneously that Inflation, Exchange Rates,Good Corporate Governance (GCG) have a significant effect on Non-Performing Financing (NPF). However, partially it shows that (1)Inflation, Exchange Rates, and Financing to Deposit Ratio (FDR) haveno effect on Non-Performing Financing (NPF), (2) Good CorporateGovernance (GCG) has a significant positive effect on Non-PerformingFinancing (NPF).

Pengaruh Capital Adequacy Ratio, Profit Sharing Ratio terhadap Return On Asset dengan Non Perfoming Financing sebagai Variabel Moderating pada Bank Umum Syariah di Indonesia

This research aims to determine the effect of Capital Adequacy Ratio (CAR), Profit Sharing Ratio (PSR), on Return on Assets (ROA) with Non-Performing Financing (NPF) as a moderating variable in Islamic Commercial Banks in Indonesia. This type of research is quantitative research with the data source used is secondary data. This research uses annual financial report data from Sharia Commercial Banks in Indonesia for 2017-2021. The research sample is Sharia Commercial Banks in Indonesia in 2017-2022. The sample was selected using a purposive sampling technique to obtain seven Sharia Commercial Banks. Data processing and analysis techniques using Descriptive Statistical Analysis, Classic Assumption Test, Multiple Linear Test, Hypothesis Test and MRA Test. The program used for calculations uses SPSS version 25 and then the results from SPSS are interpreted. Capital Adequacy Ratio (CAR) has a significant influence on Return On Assets (ROA). The results of this research show that the Profit Sharing Ratio (PSR) has a significant effect on Return On Assets (ROA). Capital Adequacy Ratio (CAR) and Profit Sharing Ratio (PSR) simultaneously influence Return On Assets (ROA). The R Square (R2) value obtained was 0.441 or 44.1%, indicating that CAR(X1) and PSR (X2) only had an effect of 44.1%. Meanwhile, 55.9% was influenced by other factors outside the research. Non-Performing Financing (NPF) cannot moderate the influence of Capital Adequacy Ratio (CAR) on Return On Assets (ROA). Non-Performing Financing (NPF) cannot moderate the influence of Profit Sharing Ratio (PSR) on Return On Assets (ROA). Non-Performing Financing (NPF) cannot moderate the influence of Capital Adequacy Ratio (CAR) and Profit Sharing Ratio (PSR) on Return On Assets (ROA).

Financing to deposit ratio, dana pihak ketiga, modal sendiri, dan tingkat bagi hasil terhadap profitabilitas Bank Umum Syariah di Indonesia: Peran jumlah pembiayaan sebagai variabel moderasi

This study aims to analyze the effect of Financing to Deposit Ratio (FDR), Third Party Funds (TPF), Equity, and Profit-Sharing Rate on profitability (ROA) with the amount of financing as a moderating variable at Islamic Commercial Bank in Indonesia for the period 2017-2021. The data used are secondary panel data from the annual reports of banks registered with the OJK, with data analysis using moderated regression analysis (MRA) and samples taken by purposive sampling. The study results indicate that FDR and TPF have a negative but insignificant effect on ROA, equity is not significant, and the profit-sharing rate has a significant positive effect on ROA. The amount of financing cannot moderate the relationship between FDR, TPF, and equity on ROA; instead, it negatively affects the relationship between the profit-sharing rate and ROA.

The Effect of Efficiency, Capital Adequacy and Liquidity on the Financial Performance of Commercial Banks in Indonesia with Foreign Share Ownership as Moderator

This study aims to determine the effect of efficiency (BOPO), capital adequacy (CAR), and liquidity (LDR) on the financial performance of commercial banks with foreign share ownership as a moderator variable. This research was conducted on commercial banks included in the KBMI 3 and KBMI 4 categories with the research period 2017 -2022. The sampling technique used in this research is saturated sample with a total sample of 13 commercial banks. The results of this study indicate that efficiency (BOPO) has a significant negative effect on financial performance while capital adequacy, liquidity has no effect on financial performance. Furthermore, foreign share ownership is able to moderate the effect of capital adequacy on financial performance but has not been able to moderate the effect of independent variables efficiency and liquidity on the financial performance of KBMI 3 and KBMI 4 category banks.

Analysis of factors that cause financial distress in Islamic commercial banks

This research aims to analyze the factors that cause financial distress in Islamic commercial banks in Indonesia so that Islamic banking companies avoid financial difficulties and reduce the possibility of bankruptcy. The population used in this research were 13 Islamic commercial banks registered with the Otoritas Jasa Keuangan (OJK), and sampling used a purposive sampling technique where samples were taken with certain conditions until 9 Islamic commercial banks were selected with a research period of eight years (2015-2022). Data analysis using multiple linear regression and the results obtained showed that the leverage ratio has a negative and significant effect on the occurrence of financial distress, where leverage measurement uses Debt to Equity Ratio (DER) and financial distress measurement uses Z-Score. At the same time, the liquidity ratio has a positive but insignificant effect on financial distress, where liquidity is measured using the Current Ratio (CR).

Does Banking Digitization Reduce Non-Performing Financing in Sharia Commercial Banks?

Digitalization in the banking sector has received great urgency and attention in the last few decades because it has been able to provide many conveniences for banks and customers in conducting transactions, this condition has further increased productivity. This increase in productivity describes an increase in income so that Non-performing financing faced by Sharia Commercial Banks in Indonesia can be minimized. Non-performing financing is necessary because a high NPF can disrupt banking operations. This study aims to study and analyze whether digitalization in the economic and banking sectors can reduce Non-performing financing in Sharia Commercial Banks in Indonesia. This research is a positivist study with a quantitative approach which is analyzed using panel regression with dummy variables, with the help of EViews software. This study uses secondary data in the form of banking digitization data, internal factors in Sharia Commercial Banks in Indonesia. This research provides evidence that digitalization that is occurring in the economic and banking sectors, as well as internal and external banking conditions, have made a significant contribution to reducing Non-performing financing in Sharia Commercial Banks in Indonesia.