Sharia Commercial Banks In Indonesia Research Articles

The Influence of Sharia Financial Literacy and Sharia Financial Inclusion Through Islamic Fintech on Sharia Financial Transactions on BUS in Indonesia

This research proposes a model to explain the influence of the role of Islamic financial technology and inclusion Islamic finance in moderate influence literacy Islamic finance towards transaction sharia finance at Sharia Commercial Banks in Indonesia. Theresults of the research state that: 1) literacy Islamic finance has a significant positive effect on transactions sharia finance; 2) Islamic financial technology moderates influence literacy Islamic finance towards transaction sharia finance; 3) inclusionIslamic finance moderates influence literacy Islamic finance towards transaction Islamic finance. In implementing digital transformation, Sharia BPRs in Indonesia must seriously consider information transparency, financial stability, and innovation capabilities, and choose different paths based on intrinsic characteristics such as property rights, scale, and growth.

Pengaruh Pembiayaan Terhadap Profitabilitas (ROA) Pada Bank Umum Syariah Di Indonesia (2017-2022)

This study aims to show the effects of mudharaba financing, musharaka financing, and ijara financing as well as partially and stimulants the profitability of Return On Asset (ROA) at Sharia Commercial Banks (BUS) in Indonesia. This study is quantitative research using secondary data in the form of panel data. The population used in the study is 13 Sharia Commercial Banks in Indonesia. Sample collection used a purposive sampling so that 5 bank units according to the criteria with a total of 120 sample data are obtained. As for data analysis techniques using model selection methods, classical assumption tests, panel data regression, and hypothesis tests. The results of the research show that partial mudharaba financing has no effect and is not significant on ROA on BUS. Musyaraka financing has a positive and significant effect on ROA in BUS. Ijarh financing has a negative and significant effect on ROA on BUS. Meanwhile, the stimulant financing of mudharaba, musyaraka, and ijara has a significant effect on ROA on BUS.

The influence of Natural Certainty Contract (NCC) and Natural Uncertainty Contract (NUC) financings on the financial sustainability of Islamic commercial banks in Indonesia

IntroductionResearch on Islamic banking in Indonesia has extensively addressed its performance and stability. However, studies on stability from the perspective of Natural Certainty Contract and Natural Uncertainty Contract financing have been relatively scarce.ObjectivesThis study measures how profitability mediates the impact of Natural Certainty Contract (NCC) financing and Natural Uncertainty Contract (NUC) financing on financial sustainability.MethodThe research utilizes secondary data obtained from quarterly reports for the periods I-IV of 2018-2022 on the official website of Sharia commercial banks. All Sharia commercial banks in Indonesia listed in the OJK for the period 2018-2022 constitute the population for this study, while the sample consists of Sharia commercial banks in Indonesia that meet the criteria. The sampling method employed is purposive sampling, resulting in eight Sharia commercial banks in Indonesia as the sample based on predetermined criteria.ResultsThe findings of this study indicate that NCC financing negatively influences profitability, NUC financing has no impact on profitability, NCC financing positively influences financial sustainability, NUC financing negatively influences financial sustainability, profitability (ROA) positively influences financial sustainability, NCC financing indirectly negatively affects financial sustainability through profitability, and NUC financing indirectly has no impact on financial sustainability through profitability.ImplicationsIslamic commercial banks should be more selective in financing allocation, focusing on options with lower risks. Furthermore, Islamic commercial banks should also manage financing effectively to minimize existing risks, thereby enhancing profitability.Originality/NoveltyThis study contributes to enrich studies in the field of Islamic finance with emphasize on Islamic commercial banks profitability and financial sustainability.

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.

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

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.

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

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).

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.

The Effect of Islamic Corporate Governance and Islamic Corporate Social Responsibility on the Performance of Shariah Commercial Banks in Indonesia

This study aims to investigate and analyze the influence of Islamic corporate governance (ICG) and Islamic corporate social responsibility (ICSR) on the performance of Sharia Commercial Banks in Indonesia during the five-year period from 2014 to 2018. The financial performance of the banks is assessed using the return on assets (ROA) and return on equity (ROE). Employing a purposive sampling method, data was meticulously collected from a sample of 11 Sharia Commercial Banks. Employing a quantitative research approach, the study employs multiple regression analysis to discern the relationships between the variables. The results reveal that Islamic corporate governance (ICG) does not wield a significant effect on the financial performance of Sharia Commercial Banks, as represented by the variables ROA and ROE. However, in contrast, Islamic corporate social responsibility (ICSR) demonstrates a positive and significant impact on the financial performance of Sharia Commercial Banks, as indicated by the proxies ROA and ROE. These findings contribute to the understanding of the complex interplay between governance, social responsibility, and financial performance in the context of Islamic banking, providing insights for both practitioners and scholars.

The influence of financial performance on profitability of sharia commercial banks in Indonesia using the CAMEL method

IntroductionResearch on Islamic commercial banks in Indonesia have been extensively conducted, with a focus on banks in general and large banks. However, research specifically targeting medium-sized banks, namely PT Bank Muamalat Indonesia, PT Bank Mega Syariah, PT Bank Panin Dubai Syariah, PT Bank BCA Syariah, and PT Bank KB Bukopin Syariah, is still limited.ObjectivesThis study aims to examine the influence of the financial performance of Islamic banks on their profitability using the CAMEL indicator.MethodThis research is quantitative with a correlational approach. The population in this study consists of 12 Islamic commercial banks in Indonesia, with 5 of them selected as samples. The sampling technique used is purposive sampling. The study utilizes secondary data from quarterly financial ratio reports of Islamic banks published by the Financial Services Authority (OJK). The analysis involves evaluating the impact of CAR, NPF, NOM, BOPO, and FDR on ROA using multiple linear regression analysis.ResultsThe findings indicate that, partially, CAR and NPF do not significantly affect the ROA of Islamic banks. However, NOM, BOPO, and FDR have a significant impact on the ROA of Islamic banks.Implicationsthe research motivates Islamic bank management to improve their financial ratios to meet the health criteria set by Bank Indonesia (BI) and OJK. Maintaining healthy financial ratios has implications for the level of trust that customers and potential customers have in Islamic banks and ultimately determines the long-term existence of these banks.Originality/NoveltyThis study contributes to the development of risk management theory by examining the factors influencing the fluctuations in the values of CAR, NPF, NOM, BOPO, and FDR on the ROA of Islamic banks.

Factors Affecting Profitability: Empirical Study of Sharia Commercial Banks in Indonesia for the 2018-2022 Period

This study aims to find out how the effect of Intellectual Capital, Islamicity Performance Index and Corporate Social Responsibility on Profitability. This type of research is descriptive and verification research using a quantitative approach. The population in this study are Islamic Commercial Banks in Indonesia for the 2018-2022 period. The sampling technique uses purposive sampling, the samples used in this study amounted to 9 bank with a 5 years period of observation to 45sample data. the data used in this research is secondary data. The data analysis method in this study is descriptive, classical assumption test, multiple linear, coefficient of determination, model feasibility test and hypothesis testing with SPSS version 25 software tools. The results of this study indicate that intellectual capital affects profitability, meaning that the higher the intellectual capital, the lower the profitability. The Islamicity Performance Index affects Profitability, meaning that the higher the Islamicity Performance Index, the higher the profitability. And Corporate Social Responsibility has no effect on Profitability. Intellectual Capital, Islamicity Performance Index, and Corporate Social Responsibility have an effect on Profitability.

The Effect of Capital Adequacy, Non-Performing Financing, Efficiency, And Liquidity on Financial Performance in Sharia Commercial Banks in Indonesia

This study aims to examine the effect of capital adequacy, non-performing financing, efficiency, and liquidity on the level of financial performance at Islamic Commercial Banks in Indonesia. This study is a population study with the number of companies studied as many as 13 Islamic Commercial Banks in Indonesia during the 2014-2019 observation period so that 75 observations are obtained. This study uses multiple linear analyses of panel data to analyze the data to be studied. This study empirically finds that CAR, NPF, BOPO, and FDR have a negative influence on the financial performance of Islamic banks.

Financial Performance Of Sharia Commercial Banks In Indonesia: Does Capital Structure Matter?

Islamic banking has experienced a surge in financial growth in the last decade. Global economic challenges have encouraged many conventional banks to transform into sharia banks. Sharia banking can increase its operational efficiency by applying debt and equity financing methods by trade-off theory. This research investigates the effect of capital structure as measured by the debt-to-asset ratio (DAR) and debt-to-equity ratio (DER) on the financial performance of Sharia Commercial Banks as measured by return on assets (ROA) and return on equity (ROE). This research is quantitative with multiple linear regression analysis techniques. The data source comes from OJK Sharia Banking Statistics for 2017-2021. This study shows that DAR and DER have a significant effect on ROA. Apart from that, DAR has a substantial impact on ROE. However, this study indicates that DER does not significantly affect ROE.

The Study of the Impact of Macroeconomic Stability and Crisis Effects on MSMEs Financing of Sharia Commercial Banks in Indonesia

The COVID-19 pandemic epidemic that the Indonesian state experienced caused a crisis in the economy that has negatively impacted the country’s economy. 2020 has seen a slowdown in the rate of economic growth, which has made it more difficult for MSMEs operations to get bank capital loans. Every year, sharia commercial banks have allocated less finance to MSMEs. Because of this, many MSMEs encounter a capital shortage during their production process. Due to this, the aim of this study is to investigate how macroeconomic variables—interest rates, inflation, and the impact of the economic crisis—act as financial factors and how much of the channel sharia commercial banks can finance MSMEs. sharia commercial banks that are registered with the Financial Services Authority (OJK) between 2019 and 2021 are the object of this study. This study uses secondary data in a quantitative research. In this study, data analytic techniques included multiple linear regression analysis, hypothesis testing, and classical assumption testing. The findings indicate that the interest rate variable and the effects of the economic crisis had a significant negative impact on the MSMEs financing. On the other hand, the MSMEs finance was significantly positively impacted by the inflation variable.

PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH INDONESIA

This research aims to determine the influence of liquidity and profitability on the disclosure of Islamic Social Responsibility in Sharia Commercial Banks in Indonesia in 2019-2021. Using a quantity approach with secondary data, namely the annual financial reports of Sharia Commercial Banks in Indonesia for the 2019-2021 period. The data analysis technique uses multiple linear regression so thatthe results obtained are that liquidity and profitability have no effect on Islamic Social Responsibility in Sharia Banking in Indonesia for the 2019-2021 period, simultan or partially

The Effect of Capital Adequacy Ratio (CAR), Operating Expenses and Operating Income (BOPO), and Net Core Operating Margin (NCOM) on Financial Sustainability Ratio (FSR) in Islamic Banking in Indonesia for the 2017-2021 Period

This study aims to determine the effect of the Capital Adequacy Ratio (CAR), Operating Expenses and Operating  Income (BOPO),  and Net Core Operating Margin (NCOM) on the Financial Sustainability Ratio (FSR) partially and simultaneously. This study used a quantitative approach. The type of data used is secondary data obtained from the annual financial statements published on the official website of each Sharia Commercial Bank for the 2017-2021 period. The sample in this study amounted to 10 Sharia Commercial Banks in Indonesia selected by purposive sampling method. The data analysis techniques used are descriptive statistical analysis, classical assumption tests, hypothesis tests, and multiple linear regression tests with the help of  SPSS software. The results showed that the Capital Adequacy Ratio (CAR) had a partial positive and insignificant effect on the Financial Sustainability Ratio (FSR). In part, BOPO has a negative and significant effect on the Financial Sustainability Ratio (FSR). Partially, the Net Core Operating Margin (NCOM) has a positive and significant effect on the Financial Sustainability Ratio (FSR). Simultaneously,  the variables Capital Adequacy Ratio (CAR), Operating Cost and Operating  Income (BOPO),  and Net Core Operating Margin (NCOM) have a significant effect on the Financial Sustainability Ratio (FSR) and the value of the coefficient of determination (R²) of 0.608 or 60.8%.

Pengaruh Intelectual Capital, Financing To Deposit Ratio, Dan Fee Based Income Terhadap Earning Per Share Pada Bank Umum Syariah Di Indonesia

This research aims to determine the influence of Intellectual Capital, Financing to Deposit Ratio and Fee Based Income on EarningPer Share in Sharia Commercial Banks in Indonesia for the 2019-2021 period. The independent variables in this research are Intellectual Capital, Financing to Deposit Ratio and Fee Based Income. The dependent variable in this research is Earning Per Share. The research sample is a Sharia Commercial Bank (BUS) in Indonesia which is registered with the Financial Services Authority (OJK) in 2019-2021. The sample was selected using a purposive sampling technique to obtain seven Sharia Commercial Banks. This research uses multiple linear regression analysis research methods. The research results show that intellectual capital (IC) influences Earning Per Share both partially. This shows that good IC management in Islamic banks has an effect on Earning Per Share of Islamic banks. The research results show that the Financing to Deposit Ratio variable and the Fee based income variable have no effect on Earning Per Share either partially or simultaneously.Keywords: Intellectual Capital, Financing to Deposit Ratio, Fee Based Income, Earning Per Share