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This Author published in this journals
All Journal Journal of Islamic Economics and Business
Kholdorov Sardor Umarovich
Tashkent State University of Economics
Religion Economics, Econometrics & Finance Social Sciences

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Fluctuation of Credit Risk and Company Size on Liquidity Gunardi Gunardi; Akhmad Najibul Khairi Syai; Kholdorov Sardor Umarovich; Muhammad Al Mighwar; Euis Bandawaty; Dewi Kartikaningsih
Journal of Islamic Economics and Business Vol. 4 No. 2 (2024): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v4i2.45134

Abstract

This study aims to provide empirical evidence on the effect of credit risk and company size on liquidity in the banking sector. Liquidity is an important aspect in assessing a bank's financial performance because it reflects the institution's ability to meet short-term obligations and maintain operational continuity. This study focuses on Bank Mandiri, which consistently shows liquidity stability during the 2013–2023 period, even amidst various economic conditions. The research approach used is quantitative with a time series regression model. Secondary data is obtained from Bank Mandiri's audited annual financial statements. The dependent variable, namely liquidity, is measured using the Loan to Deposit Ratio (LDR); while the independent variables are credit risk measured by the Non-Performing Loan (NPL) ratio, and company size measured by the natural logarithm of total assets. To ensure the validity of the model, classical assumption tests such as normality, multicollinearity, heteroscedasticity, and autocorrelation are carried out. The results of the study show that credit risk and company size have a positive and significant effect on liquidity, both partially and simultaneously. This finding indicates that increasing credit risk encourages banks to strengthen liquidity reserves, and large-scale companies have wider access to funding. This result differs from several previous studies, indicating that institutional characteristics and risk management strategies can affect the direction and strength of the relationship between variables. This study contributes to the literature by presenting time-series evidence on the determinants of liquidity at one of the largest state-owned banks in Indonesia.
Digital Economy, Waqf, and Green Fiscal Spending as Determinants of the Islamic Human Development Index: Evidence from West Java Yana Rohmana; Suci Aprilliani Utami; Kholdorov Sardor Umarovich
Journal of Islamic Economics and Business Vol. 6 No. 1 (2026): JIEB: Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v6i1.50207

Abstract

This study examines the effects of the digital economy, waqf, and green fiscal spending on the Islamic Human Development Index (IHDI) in West Java, with local government financial performance as a moderating variable. Despite being Indonesia’s most populous Muslim province, West Java still faces challenges in improving Islamic human development. Previous studies have mainly focused on conventional HDI or examined digitalization, waqf, and environmental spending separately. Empirical evidence integrating these factors into an IHDI framework remains limited, particularly at the local government level. This study fills this gap by integrating digital economy, Islamic social finance, and green fiscal policy into a single model and examining the moderating role of local government financial performance. The study uses saturated panel data from 27 districts/cities in West Java for 2018–2025 and applies Fixed Effect Model (FEM) and moderation analysis. The results show that the digital economy and green fiscal spending have positive and significant effects on IHDI, while waqf has a positive but insignificant effect. Local government financial performance has a positive and significant direct effect on IHDI and significantly moderates the effect of the digital economy, but does not moderate the effects of waqf or green fiscal spending. These findings indicate that Islamic human development is supported by digital transformation, sustainable fiscal spending, and sound local financial management. Meanwhile, the insignificant effect of waqf suggests the need to strengthen its institutional management and productive utilization to generate measurable human development outcomes.
Co-Authors Akhmad Najibul Khairi Syai Euis Bandawaty Gunardi Kartikaningsih, Dewi Muhammad Al Mighwar Rohmana, Yana Utami, Suci Aprilliani