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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Akuntansi Multiparadigma Jurnal Cita Hukum Journal of Accounting and Investment MIQOT: Jurnal Ilmu-ilmu Keislaman Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam International Journal Ihya' 'Ulum al-Din Jurnal EMT KITA Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Owner : Riset dan Jurnal Akuntansi JIA (Jurnal Ilmiah Akuntansi) At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Jurnal Pendidikan dan Konseling Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) Islam Universalia : International Journal of Islamic Studies and Social Sciences Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Enrichment : Journal of Management RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Investasi Islam International Journal of Educational Review, Law And Social Sciences (IJERLAS) Journal of Vision and Ideas (VISA) Jurnal Akuntansi AKTIVA Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Impresi Indonesia Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal SALMAN : Sosial dan Manajemen Khidmatussifa: Journal of Islamic Studies Journal of Islamic Economics and Business Madani: Multidisciplinary Scientific Journal International Journal of Economic, Technology and Social Sciences (Injects) INOVASI: Jurnal Politik dan Kebijakan Journal of Finance and Islamic Banking Proceeding International Conference on Islamic Economics Community Services Scripta Economica: Journal of Economics, Management, and Accounting Jurnal Indovisi Academia Open Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Saparuddin Siregar
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Efficiency or Profitability? Strategic Dilemmas of Islamic Banks in the Global Financial Landscape Ian Alfian; Surya Agustina; Saparuddin Siregar; Sugianto
Journal of Finance and Islamic Banking Vol. 9 No. 1 (2026)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jfib.v9i1.14204

Abstract

Purpose: This study aims to systematically analyze the relationship between efficiency and profitability in Islamic banks amid global financial dynamics shaped by crises, the COVID-19 pandemic, accelerated digitalization, and sustainability pressures. The research highlights a strategic dilemma faced by Islamic banks regarding whether to prioritize operational efficiency for long-term sustainability or emphasize short-term profitability, especially within the context of Sharia-based financial intermediation. Method: A Systematic Literature Review (SLR) approach was employed by synthesizing 30 international Scopus-indexed articles published between 2019 and 2025. The selected studies encompass analyses of internal banking determinants, comparative frameworks between Islamic and conventional banks, and contextual assessments involving regulatory, technological, and macroeconomic factors. Results: The synthesis confirms that profitability in Islamic banks is strongly associated with internal factors such as capital strength, liquidity management, asset quality, and governance mechanisms. However, efficiency emerges as a critical determinant of long-term sustainability, particularly under conditions of heightened competition and limited financial instruments within Sharia-compliant frameworks. Comparative analyses reveal a unique trade-off for Islamic banks driven by Sharia compliance constraints, resulting in distinct efficiency-profitability dynamics compared to conventional banking models. Implication: The findings underscore the necessity for Islamic banks to redesign strategic orientations by integrating digitalization, fintech-based innovations, and sustainable finance mechanisms to balance efficiency and profitability in a competitive global environment. From a policy perspective, the study informs regulators and industry stakeholders regarding the structural reforms required to enhance Islamic banks' competitiveness and resilience. Originality: This research contributes to the literature by synthesizing the most recent empirical and conceptual studies on Islamic bank performance and by elucidating the specific trade-offs between efficiency and profitability. The article offers a contemporary perspective on strategic repositioning within the Islamic banking sector and proposes a conceptual foundation for future empirical model development.
Islamic spiritual entrepreneurship-based management and its influence on madrasah management sustainability Muhammad Sadri; Faisar Ananda; Saparuddin Siregar
Jurnal Indovisi Vol. 7 No. 1 (2025): Jurnal Indovisi
Publisher : Indonesian Indovisi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32698/19071708

Abstract

Madrasahs in Langkat Regency continue to face various institutional management challenges that affect their effectiveness and sustainability. The main problems lie in weak managerial functions and the suboptimal integration of spiritual values into madrasah management practices. This study aims to analyze the influence of Islamic Spiritual Entrepreneurship based management on madrasah governance. The research focuses on examining the contributions of Islamic values, the concept of work as worship, orientation toward the blessings of Allah SWT, honest behavior, and gratitude behavior to madrasah management. The study involved 300 madrasah administrators in Langkat Regency, including principals, teachers, and administrative staff. Data were collected through closed-ended questionnaires and limited interviews and were subsequently analyzed using structural modeling to examine the relationships among variables simultaneously. The findings indicate that honest behavior, the concept of work as worship, and orientation toward the blessings of Allah SWT have a positive and significant effect on madrasah management, whereas normative Islamic values and gratitude behavior do not show a significant influence. These results imply the importance of strengthening operational spiritual values that are internalized in managerial practices to support the sustainability of madrasah management.
The Role of Shariah Compliance in Moderating the Relationship between Intellectual Capital and Sustainable Financial Performance Azwansyah Habibie; Saparuddin Siregar; Kamila Kamila; Andri Soemitra; Nurlaila Nurlaila
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.3735

Abstract

This study examines the influence of accounting and marketing digitalization on the financial performance of digital banks in Indonesia, a sector that has grown rapidly in response to technological advancements. Although technologies such as eXtensible Business Reporting Language (XBRL) and Customer Relationship Management (CRM) have been widely adopted, their individual impacts on financial performance remain unclear. This research aims to determine the effects of XBRL and CRM, both individually and simultaneously, on Return on Assets (ROA) as a measure of financial performance. Using a quantitative approach, the study employs multiple linear regression analysis based on secondary data collected from the annual reports of 32 digital banks registered in Indonesia. The findings show that XBRL does not significantly affect ROA, as indicated by low correlation and regression coefficients with significance values above 0.05. Moreover, CRM does not have a significant impact when assessed partially, although strong correlations with ROA are observed. However, when analyzed together, XBRL and CRM show a significant simultaneous effect on ROA, explaining 61.5% of the variance. This suggests that while these technologies may not be impactful on their own, their integration can substantially enhance financial performance. Limitations of this study include reliance on secondary data and a narrow focus on ROA, which may not fully capture all dimensions of performance. The findings offer valuable insights for digital banking stakeholders aiming to enhance financial outcomes through comprehensive digital strategies
Co-Authors Abdul Mulia Hasibuan Abdullah, Ikhsan Abi Waqqosh Abi Waqqosh Ade Gunawan Afrizal Afrizal Agun Supriyatno Ahmad Qorib Aisya Trixsi Pramaisela Akmal Amalia, Alfi Amiur Nuruddin Andri Soemitra Anggriyani Anggriyani Anriza Witi Nasution Arifin Fauzi Lubis Asmuni Asmuni Asmuni Asmuni Auliya Ahmad Suhardi Ayu Apriani Azhari Akmal Tarigan Azwansyah Habibie, Azwansyah Bambang Lesmono Bunga Dwi Fani Ritonga Chintia Novrianti Darwin Darwin Dedeng Irawan Dewi Sartika Nasution Dharma, Budi Edi Marjan Nasution Ema Saswita Cania Faisar Ananda Firman Syarif Gina Maulida Ndraha Gultom, Selfi Afriani Gustrianingsih G Heny Liya Hasibuan Ian Alfian Iskandar Muda Ismail Isnaini Harahap Jannah, Nurul Julfan Saputra Juliana Nasution Junita Pratiwi Kamaruddin Kamaruddin Kamilah, K M Arif Haikal Lubis M. Afif Shahputra Zen M. Indra Mulia Nasution M. Yasir Nasution Marliyah Maryam Batubara Morina Sari Simamora Muhammad Arfan Harahap Muhammad Habibi Siregar Muhammad Kholid Adfi Muhammad Sadri Muhammad Syahbudi Muhammad Zaki Multamuddin Multamuddin Mustafa Hidayat Nasution Nasirwan Nasirwan Nirmadarningsih Hiya Nur Ainun Nurazizah Nurhayati Nurhayati Nurlaila Nurlaila Nurlaila Nurlaila Pandapotan Pandapotan R. Juli Moertiono Rahmat Daim Harahap Raihan Ramadhanty Raja Sakti Putra Harahap Rijal Allamah Harahap Roos Nelly Sabaruddin Chaniago Sanusi Gazali Pane Sanusi Gazali Pane Saragih, Fitriani Selly Febriana Sitepu, Novi Indriyani Siti Kadariah Siti Najma Sri Wahyuni Hasibuan Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Suginam Surya Agustina Surya Darma Nasution Syachrul Wahyudi Syawal Harianto Sylviana Siregar Tambunan, Khairina Tumanggor, Arief Hidayat Wahyu Syarvina Yani Suryani Yurida