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Ririn Aulia Nikman
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Comparative Liquidity Management Analysis Between Islamic Commercial Banks (BUS) and Islamic Business Units (UUS) Using the NPF and FDR Framework Ririn Aulia Nikman; Sri Nuraulia; Ayu Ariska
JOURNAL EKONOMI, KEUANGAN, PERBANKAN DAN AKUNTANSI SYARIAH Vol. 4 No. 1 (2025): JOURNAL EKSPEKTASy
Publisher : Institut Agama Islam Persis Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54801/ws452485

Abstract

This study aims to analyze and compare liquidity management practices between Islamic Commercial Banks (BUS) and Islamic Business Units (UUS) in Indonesia, using Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) as primary indicators. A descriptive-qualitative approach is employed, utilizing secondary data from OJK reports, Bank Indonesia publications, and peer-reviewed journals from 2020-2025. The findings reveal a significant dichotomy in liquidity strategy and risk profile. BUS maintains an optimal FDR of 84.77%, indicating balanced intermediation with strong profitability (ROA 2.04%) and controlled financing risk (NPF 2.12%). Conversely, UUS exhibits an excessively high FDR of 112.37%, signaling aggressive financing expansion beyond mobilized third-party funds, accompanied by a critical NPF of 7.75% and low efficiency (BOPO 90.61%), demonstrating structural dependency on parent conventional bank funding. The study confirms that FDR alone is insufficient to assess liquidity health without integrating NPF as a moderate variable. High FDR without commensurate asset quality generates funding liquidity risk and undermines long-term stability. This research contributes a novel comparative typology of liquidity behavior in dual-banking systems, showing that UUS operate under a distinct risk paradigm requiring differentiated regulatory treatment
Co-Authors Ayu Ariska Sri Nuraulia