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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Mattawang: Jurnal Pengabdian Masyarakat Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Jurnal Abdimas Bina Bangsa Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Bina Bangsa Ekonomika Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Jurnal Pengabdian Kepada Masyarakat National Conference on Applied Business, Education & Technology (NCABET) Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Prosiding Amal Insani Foundation
Zahra, Surti
Universitas Bina Bangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Public Health Social Sciences Other

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MENGANALISIS KINERJA KEUANGAN: PENDEKATAN PERSAMAAN SIMULTAN PADA SEPULUH BANK SYARIAH TERBESAR INDONESIA Zahra, Surti; Komarudin, Mamay; Tabroni, Tabroni
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.177

Abstract

Objective: This study aims to explore how various factors simultaneously affect financial outcomes in the ten largest Islamic banking institutions in Indonesia through a recursive block simultaneous equation model. The main focus is on addressing the issue of endogeny inherent in performance measurement systems. Design/methodology/approach: Using quarterly panel data for the period 2020 to 2024 from the ten largest Islamic banks in Indonesia, this study applies the Three Stage Least Squares estimation technique to analyze three interrelated subsystems, namely profit performance measured through ROA, cost management effectiveness captured by BOPO, and portfolio quality demonstrated by NPF. The simultaneous framework used is able to reveal the reciprocal relationships and feedback mechanisms that operate between the endogenous constructs. Findings: The results of empirical estimation show a significant simultaneous relationship between various performance dimensions. Cost inefficiencies were shown to significantly reduce profitability (?? = negative 0.0847, p less than 0.01), while a decrease in portfolio quality had a negative impact on revenue (?? = negative 0.2341, p less than 0.01). The reciprocal influence showed that increased profitability drove cost efficiency (?? = negative 0.3156, p less than 0.01) and strengthened portfolio quality (?? = negative 0.1823, p less than 0.05). The scale of the institution and the strength of capital play a crucial role as drivers of performance, while macroeconomic factors show varying impacts across the various analysis blocks. Limitations/implications of the study: This study focused on only ten leading institutions, so the possibilities are limited to generalizing to smaller market participants. Further research may incorporate nonlinear specifications and broader risk measurement frameworks. Practical implications: Empirical evidence suggests that Islamic banking institutions need to prioritize improving cost efficiencies to build a sustainable revenue trajectory. Supervisory authorities need to understand the interrelated performance dynamics when designing prudential supervision mechanisms for Islamic financial institutions. Originality/value: This study contributes to the Islamic banking literature by applying simultaneous equation techniques to capture complex interdependencies that have rarely been studied before, resulting in a comprehensive perspective on the operational dynamics of Indonesian Islamic banking.
Co-Authors Aditya Sri Novita Aldi An Nurfalah Angrian Permana, Angrian Astin Mandela Puspa Astri Dewi Auliana, Sigit Bagaskara Aditya Pratama David Elien Simamora Diana Diana Didi Wandi Dini Martinda Lestari Efi Tajuroh Afiah Ega Maulidya Ende Ende Ende Evita Mauliyani Fadya, Fadya fatoni, malik Firmansah, Firmansah Gita Firda, Ajeng Halda, Shofa Hijria Iftinan Hamidah Hamidah Hasyriningsih Asfar, Andi Hendry Gunawan, Hendry Heni Pujiastuti Iis Nurasiah Iis Nurasiah Ika Pratiwi Ismiyati, Ismiyati Jaka Wijaya Kusuma Juhandi, Nendi Mamay Komarudin Mohamad Bayi Tabrani Muhammad Andrianto Naufal Affandi Nia Nuraeni Nita Nurindah Sari Nugrahini Kusumawati Nurhasanah Nurhasanah Nursoleh Nursoleh Nursoleh Nursoleh Rahayu Ning Tyas Rokhiyawati, Lilis Salsabila Azmi Sardan Sardan Siti Fatonah Siti Fatonah Suhamah, Amah Sumiarsih, Cicih Surachman Surachman Tabroni Tabroni, Tabroni Tb. Agus Khoironi Tubagus Agus Khoironi Tunavisa, Zakia Wahyu Widodo Wahyu Widodo Wawan Endang Sudarwan Yoga Andred Dana Tirta Yogi Saputa