Article Per Year (5 Year)
p-Index From 2021 - 2026
1.94
P-Index
This Author published in this journals
All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Ekonomi & Keuangan Islam JRB-Jurnal Riset Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) INQUISITIVE: International Journal of Eonomic JIMP: Jurnal Ilmiah Manajemen Pancasila
Ichwani, Tia
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Technical Efficiency of Digital and Non-Digital Banks in Indonesia: A Data Envelopment Analysis (DEA) Approach for the 2024–2025 Period Ichwani, Tia; Nisa, Chaerani; Sinuraya, Murtada; Saputra, Deni Achmad
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5870

Abstract

This study aims to analyze the efficiency of digital and conventional banks in Indonesia using the Data Envelopment Analysis (DEA) method and examine the effects of bank size, digitalization, and credit risk on efficiency. The data covers eight digital banks and eight conventional banks during the 2024–2025 period, with input variables: labor costs, total assets, and operational costs; and output variables: interest income, third-party funds (TPF), and total disbursed credit. The analysis results show that digital banks have a higher average efficiency level (0.91) than conventional banks (0.83). Bank size has a significant positive effect on efficiency, while digitalization and credit risk (NPL) have a negative effect. These findings emphasize the importance of business scale and risk management in maintaining banking efficiency in the digital era.
Do profit-and-loss sharing and regional growth buffer credit risk in Islamic rural banks? Nisa, Chaerani; Ichwani, Tia; kurniawati, Dewi
Jurnal Ekonomi & Keuangan Islam Volume 12 No. 1, January 2026
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JEKI.vol12.iss1.art11

Abstract

Purpose – This study investigates how credit risk, profit-and-loss sharing (PLS) financing, and regional economic growth shape the profitability of Islamic rural banks in Indonesia and whether PLS portfolios and local conditions buffer the adverse effect of non-performing financing (NPF) on profitability through a moderating effect.Methodology – The analysis uses a balanced panel of 135 Islamic Rural Banks (IRBs) for 2019–2024, combining bank-level data with Gross Regional Domestic Product (GRDP) per capita growth. Fixed-effects panel regressions with two- and three-way interactions between NPF, PLS measures (total PLS, mudharabah, musharakah), and regional growth were estimated, controlling for size, capital adequacy, efficiency, funding structure, and time effects.Findings – The results demonstrate a robust negative association between non-performing financing (NPF) and return on assets (ROA). Mudharabah-based profit-and-loss sharing (PLS), rather than aggregate PLS or Musharakah alone, attenuates the impact of NPF. Similarly, higher regional growth weakens the marginal effect of credit risk. A negative and significant triple interaction indicates that Mudharabah intensity and favorable regional growth act as substitutes rather than complements, with the strongest mitigation of the NPF effect observed at low to moderate levels of both variables.Implications – The evidence suggests that IRB managers and regulators should calibrate PLS portfolios for regional macroeconomic conditions. Understanding local growth environments can guide the PLS configurations that are most appropriate for promotion within supervisory areas.Originality – This study is among the first to jointly examine the roles of PLS contract composition and regional economic growth in the credit-risk–profitability nexus of IRBs, showing how risk-sharing finance and local business cycles interact in shaping Islamic bank performance.
Co-Authors Bun, Lunie Chaerani Nisa, Chaerani Damayanti, Ameilia Dewi Kurniawati Iha Haryani Hatta Irma Sari Permata Listiana Saputri, Della Munira, Mira Nawasiah, Nana Novita Rahmawati, Novita Nurul Hilmiyah Riskarini, Dian Saputra, Deni Achmad Sinuraya, Murtada Vanessa Novelia Untarno