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Impact Of Bank-Spescific Factors and Macroeconomic Indicators on Financial Stability of Islamic Rural Bank in West Java Qist Nadzifa; Muhamad Umar Mai; Iwan Setiawan; Neneng Nuryati
Journal of Applied Islamic Economics and Finance Vol. 6 No. 2 (2026): Journal of Applied Islamic Economics and Finance (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i2.7222

Abstract

This study aims to analyze the components that affect the financial stability of Islamic Rural Banks (BPRS). This study uses a quantitative approach by relying on secondary data in the form of BPRS financial statements published on the Financial Services Authority website. The sample used in this study consisted of 27 BPRS operating in West Java during the period 2013-2023, which were selected by purposive sampling method. To analyze the data, this study uses the panel data regression method so that it is possible to test the effect of bank-specific factors and macroeconomic indicators on the financial stability of BPRS. The findings of this study indicate that bank size and NPF have a significant negative effect on the financial stability of BPRS. While GDP growth and open unemployment rate have no effect on the financial stability of BPRS.
The Influence of the Audit Committee and Islamic Corporate Governance on Fraud in Sharia Commercial Banks for the Period 2010 – 2023 Trisandi Trisandi; Muhamad Umar Mai; Rosma Pakpahan; Hanafi Nugraha
Journal of Applied Islamic Economics and Finance Vol. 6 No. 2 (2026): Journal of Applied Islamic Economics and Finance (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i2.7224

Abstract

This study aims to determine the effect of Third Party Funds, Non Performing Financing, Financing to Deposit Ratio on Return on Assets, with financing as an intervening variable. This study uses data from Islamic Commercial Banks for the period 2018-2023 totaling 12. The research method used is quantitative, data analysis techniques in the form of panel data regression with a path analysis approach using WarpPLS 8.0 Software. This study found the results of direct influence, namely FDR and Financing have a significant positive effect on ROA, DPK has a positive insignificant effect on ROA, and NPF has a negative insignificant effect on ROA. DPK and FDR have a significant positive effect on Financing, and NPF has a positive insignificant effect on Financing. While the results of indirect influence, namely DPK has a significant positive effect on ROA through financing, but FDR and NPF have a positive insignificant effect on ROA.
Co-Authors Adetiya Sabrina M. Nur Afriady, Arif Ajeng Defi Aprilia Amin, Hanudin Anisa Herdian Arry Irawan Arry Irawan, Arry Arwan Gunawan Asep Junjunan Avitariani, Annisa Nurul Azizah Nur Barnas, Benny Dadang Hermawan Dadang Hermawan Dahtiah, Neneng Destian Arshad Darulmalshah Tamara Dian Imanina Burhany Dimas Sumitra Danisworo Djoni Djatnika DWI SUHARTANTO Dwi Suhartanto Elsa Oktaviani Faishal, Hanif Fania Naurah Azizah Fathimah Awliyaul Alim Fauziah, Raihani Galuh Raina Nadya Galuh, Nadya Raina Hadiani, Fatmi Hanafi Nugraha Hasbi Assidiki Mauluddi Hastuti Hastuti Henny Ariani Imam Akbar Ilham Arif Ira Andriani Ishak, Jouzar Farouq Iwan Setiawan Jam, Nor Syakina Kamaluddin, Nurhadi Kristianingsih Kristianingsih Kristianingsih, Kristianingsih Kusnadi, Hani Kustyanti Lisna Oktaviani Ambarwati M. Rayhan Azis Marwansyah Mochamad Rizki Ramdani Moh Farid Najib Muhamad Faisal Pasha Ridwan Muhamad Faisal Pasha Ridwan Muhamad Muflih Muhammad Syaiful Nurasman Nadya, Galuh Raina Nahlarriva Zackia Nita Kurniasih Noorsyah Adi Noer Ridha Novianty, Ira Nurdin, Ade Ali Nuryati, Neneng Orryza Sativa Devi Pakpahan, Rosma Pratiwi, Leni Nur Putra, Sugih Sutrisno Putranda, Muhammad Imaduddin Qist Nadzifa Radia Purbayati Rahmiatul Aula Raihani Fauziah Ramadhani, Rizkia Ramdani Ramdani Rani Putri Kusuma Dewi Razak, Dzuljastri Abdul Retno Gita Ayuningrum Riauli Susilawaty Hutapea Ring, Patrick J Rochendi, Hendi Ruhadi Ruhadi Ruhana, Nafisah Salsa Bila Azahra Salsabila Dwi Anggita Sa’bana, Rifqi Fauzan Sembiring, Etti Ernita Setianingsih, Ratih Setiawan Setiawan Shafanissa Aulia Zikri Shaikh, Imran Mehboob Siti Aisyah Sudradjat Sudradjat Sudradjat Sudradjat Sudradjat Sudradjat Sudrajat Sulistia Suwondo SUMIYATI SUMIYATI Supriatna, Iyeh Suwondo, Sulistia Syarief, Mochamad Edman Tiara Tresnawulan Barkah Tjetjep Djuwarsa Tripuspitorini, Fifi Afiyanti Trisandi Trisandi Via Muthmainnah Luthfi Widi Julianti Yanti Rufaedah, Yanti Yeni Siti Halimatus Sadi’yah Yunita Rizka Septiyani