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All Journal DAR EL-ILMI : Jurnal Studi Keagamaan, Pendidikan dan Humaniora Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS)
Ayu Yuningsih
UIN Fatmawati Sukarno Bengkulu
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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ISLAMIC BANKING PROFITABILITY IN FINANCING SUSTAINABLE PRIORITY SECTOR IN INDONESIA Ayu Yuningsih; Romi Adetio Setiawan; Suharyono
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i2.10312

Abstract

This study examines the profitability potential of Islamic banking financing in sustainable economic sectors in Indonesia, particularly industries that implement environmental risk management. Although sustainable financing is a key component of Indonesia’s future economic development, its profitability remains a subject of debate. This research employs the Auto-Regressive Distributed Lag (ARDL) approach to analyze both short-run and long-run relationships between Islamic bank financing and priority sectors of sustainable finance. The study uses monthly time-series data from January 2014 to June 2025, comprising 138 observations. The findings indicate that financing in the manufacturing sector as well as the transportation, warehousing, and communication sectors has significant profitability potential for Islamic banks. However, the study is limited to Islamic banking institutions and requires additional variables to provide a more comprehensive analysis. Future research should utilize more specific bank-level time-series data to better represent the performance of commercial banks in Indonesia. Furthermore, the study recommends strengthening Indonesia’s legal and regulatory framework on sustainable finance taxonomy to establish clearer legal relationships and enhance regulatory certainty among stakeholders
TRANSFORMASI TRANSAKSI KEUANGAN ISLAM: MENDORONG KEPATUHAN SYARIAH MELALUI TEKNOLOGI BLOCKCHAIN Ayu Yuningsih; Huril A'ini
Dar el-Ilmi : Jurnal Studi Keagamaan, Pendidikan dan Humaniora Vol. 13 No. 1 (2026): April-September
Publisher : Fakultas Agama Islam Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/darelilmi.v13i1.12933

Abstract

Digital transformation has significantly reshaped the global financial system, including the Islamic finance industry, which is required to maintain strict compliance with Sharia principles. This study aims to analyze the role of blockchain technology in transforming Islamic financial transactions to enhance Sharia compliance, as well as to identify the key challenges in its implementation. This research employs a library research method using a content analysis approach on relevant academic literature published between 2018 and 2025. The findings reveal that blockchain holds significant potential to improve transparency, accountability, and transaction efficiency through its distributed, immutable, and real-time verifiable ledger system. Furthermore, the implementation of smart contracts enables the automation of Sharia-based contracts, reducing moral hazard and ensuring consistent adherence to Islamic principles. However, the adoption of blockchain in Islamic finance still faces several challenges, including regulatory uncertainty, limited human capital, inadequate technological infrastructure, and difficulties in integrating with existing financial systems. This study concludes that the successful implementation of blockchain in Islamic finance requires a comprehensive and collaborative approach involving regulators, practitioners, academics, and Sharia scholars to ensure alignment between technological innovation and Islamic values.
Co-Authors Esti Alfiah Huril A'ini Romi Adetio Setiawan Suharyono