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All Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Mohamad Irsyad
Faculty of Economics and Islamic Business, Universitas Islam Negeri Raden Mas Said Surakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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The Impact of Financing Profit Sharing Ratio, Murabahah, and Non-Performing Finance on the Performance of Islamic Banks in Indonesia Lia Agustina; Mohamad Irsyad
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 3 (2025): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i3.1736

Abstract

This research centers on the impact of Profit Sharing Ratio scheme, murabaha financing, and Non-Performing Finance (NPF) on the financial performance of Islamic banks in Indonesia, specifically focusing on the Return on Assets (ROA) metric. Utilizing a quantitative methodology, data from 12 Islamic Commercial Banks from 2014-2023 is analyzed using multiple linear regression techniques with EViews 10 software. The findings show that the Profit Sharing Ratio has no significant effect on the Return on Assets of Islamic Commercial Banks. Although Profit Sharing Ratio is a factor that can reflect the profit sharing between banks and customers, this finding indicates that the volatility of profit sharing schemes does not directly affect the profitability of banks, which could be due to the volatile and uncertain nature of the Islamic market itself. On the other hand, murabaha financing shows a significant effect on Return on Assets, indicating that fixed-margin financing is more effective in increasing bank profitability. Murabaha financing, which is based on the principle of sale and purchase with a clear margin, provides stability and predictability in cash flows, which is important in managing the financial performance of Islamic banks, compared to profit-sharing-based financing products that depend on market fluctuations. In addition, Non-Performing Finance has a significant impact on the financial performance of banks. High Non-Performing Finance indicates a high risk of non-performing financing, which can reduce profits and strain the financial stability of the bank. Hence, improved risk management is essential for Islamic banks to stay profitable and financially healthy.
The Effect of Gender Diversity of the Board of Directors, Board of Commissioners, and Sharia Supervisory Board on the Financial Performance of Islamic Banks in Indonesia (2018-2024) Kintan Adrilia Salsabilla; Mohamad Irsyad
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 3 (2026): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i3.2265

Abstract

The rapid growth of Islamic banking in Indonesia has heightened the importance of sound corporate governance, including gender-inclusive leadership structures. Growing scholarly interest surrounds gender diversity in corporate governance as a factor capable of influencing both strategic direction and financial outcomes, although evidence from the Islamic banking sector has remained scarce and inconclusive. The present study seeks to determine how the representation of women across the board of directors, the board of commissioners, and the Sharia Supervisory Board relates to the financial performance of Indonesian Islamic banks over the years 2018 through 2024. In this study, financial performance is assessed by means of the Return on Assets (ROA) proxy. A quantitative approach was adopted, drawing on panel data sourced from 9 Islamic banks designated through a purposive sampling mechanism. Research data were gathered from the Financial Services Authority (OJK) as well as the official websites of each bank included in the sample. Partial test results indicate that gender diversity within the board of directors, the board of commissioners, and the Sharia Supervisory Board does not yield a significant influence on financial performance. A similar pattern was also found for the CAR variable, which proved to leave no meaningful effect on financial performance. The BOPO variable, however, tells a different story, it was found to exert a significant negative influence on ROA. When all independent variables were tested together, they significantly affected financial performance, showing the value of governance assessment and identifying operational efficiency as key for Islamic banking profitability.
Co-Authors Kintan Adrilia Salsabilla Lia Agustina