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All Journal Moneter : Jurnal Akuntansi dan Keuangan Jurnal Infomedia E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Ekonis : Jurnal Ekonomi dan Bisnis Jurnal Vokasi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Djtechno: Jurnal Teknologi Informasi Syarah: Jurnal Hukum Islam dan Ekonomi Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi IDARAH : Jurnal Pendidikan dan Kependidikan Journal Of Artificial Intelligence And Software Engineering Journal Serambi Engineering (JSE) Jurnal Teknologi Rekayasa Informasi dan Komputer
Muhammad Nasir
Politeknik Negeri Lhokseumawe
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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OPTIMALISASI PENDAPATAN DAN LABA BANK UMUM SYARIAH MELALUI DANA PIHAK KETIGA DAN PENEMPATAN DANA Rezatullah; Muhammad Nasir; Teuku Zulkarnain
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 2 (2026): July
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i2.659

Abstract

This study examines how third-party funds (DPK), placements with Bank Indonesia (PDBI), and placements with other banks (PDBL) affect income and profit of Islamic commercial banks in Indonesia, with income positioned as a mediating variable. The study uses a quantitative associative design and balanced panel data from 10 Islamic commercial banks during 2018–2022, producing 50 bank-year observations. Structural Equation Modeling (SEM) with AMOS was employed to estimate direct and indirect relationships at a 5% significance level. The results show that DPK and PDBI have significant negative effects on income, whereas PDBL has a significant positive effect. DPK does not directly affect profit, while PDBI has a significant negative effect and PDBL a significant positive effect. Income also has a significant effect on profit, although its coefficient is negative after the other funding-allocation variables are controlled. The mediation analysis indicates that income transmits the effects of DPK, PDBI, and PDBL to profit. These findings imply that increasing funding sources is insufficient without efficient allocation, liquidity management, and control of fund costs. Islamic banks should balance placements in liquid instruments with productive asset allocation to strengthen sustainable profitability.
Co-Authors Ahmad Afif Aina Fadila Anggya Sophia Imannisa Aswandi Aswandi Atthariq, Atthariq Bakhtiar Che Azunie Che Abdullah Cut Kumala Sari Filza Humaira Firdaus Muttaqin Guntur Syahputra Hasyimi Abdullah Hilmi Hilmi Husaini Husaini Ilham safar Indrawati Jikti Khairina Juliana Lathifatuddini Rusdi Lianti Lianti Miskarina Miskarina Moh. Romli Muhammad Arifai Muhammad Irfan Muhammad Rasya Muhammad Suuip Muhammad Yazid AR Mukhlis Mukhlis Nafa Aziatul Khaira Nafisa Suhaila Nanda Saputri Nisha Khairani Novira Dwina Nurdin Nurdin Nurliani Nurliani Nurmila Dewi Prihatin, Nanang Rasyidusman Hannamara Furqan Nur Reza Riski Rezatullah Rika Annisa Rika Rahmawati Rusli Rusli Rusydi Rusydi Rusydi Safaruddin Safriadi Safriadi Salahuddin Sayed Munazzar Tasdik Ilhamudin Tasya Chairina Taufik Taufik Teuku Zulkarnain Yanti Hasbian Setiawati Yetti Tri Putri Yusman Zamzami