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p-Index From 2021 - 2026
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All Journal Best Journal of Administration and Management Lead Journal of Economy and Administration
Okta Sari
UIN Raden Intan Lampung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of the Number of Employees and the Number of Offices on the Profitability of Islamic Commercial Banks in Indonesia Yulia Andriani; Leni Riski Hayati; Jhody Wiraputra; Okta Sari
Best Journal of Administration and Management Vol 4 No 2 (2025): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v4i2.388

Abstract

This study aims to analyze the effect of the number of employees and the number of offices on the profitability of Sharia commercial banks (BUS) in Indonesia for the period 2020-2024. The research method employed is a quantitative approach, utilizing secondary data in the form of monthly time series data sourced from Islamic banking statistics provided by the Financial Services Authority. Data analysis was performed using multiple linear regression with the help of SPSS version 25.0. The results showed that partially, both the number of employees and the number of offices did not have a significant influence on the profitability of Islamic commercial banks in Indonesia. The implications of these findings indicate that physical expansion and increasing the quantity of human resources are no longer the main determinants of profit in the era of digitalization, so bank management needs to switch to operational efficiency strategies and information technology modernization to improve financial performance.
Implementation of Maqashid Shariah Principles in Underwriting Surplus Allocation: Systematic Literature Review Jhody Wiraputra; Okta Sari; Rima Yustina
Lead Journal of Economy and Administration Vol 4 No 2 (2025): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v4i2.416

Abstract

This study aims to map and synthesize the implementation of Maqashid Shariah principles in underwriting surplus allocation policies in the Islamic insurance industry. Using a qualitative approach with a systematic literature review (SLR) method that follows PRISMA guidelines, the study analyzed 74 data sources from the 2015-2025 time frame, including journal articles, fatwas, and international standards such as AAOIFI and IFSB. The findings reveal the transformation of surplus management from formal compliance to broader integration of social values, such as the use of surplus for micro-takaful subsidies and alignment with the Sustainable Development Goals (SDGs). Despite the jurisprudential debate over the operator's right to surplus as a performance bonus (Ju'alah) as well as transparency challenges resulting from the implementation of IFRS 17, this study confirms that Maqashid Shariah serves as an ethical compass to ensure justice (iqamah al-adl) and protection of property (hifz al-mal). The implication is that regulators and practitioners need to adopt digital technologies such as blockchain to improve accountability for surplus distribution and reposition the role of operators as architects of public benefit for the sustainability of the Islamic financial ecosystem.
Co-Authors Jhody Wiraputra Leni Riski Hayati Rima Yustina Yulia Andriani