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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Yudi Yudi
Universitas Trisakti
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE ROLE OF MACRO-MONETARY POLICY ON ISLAMIC BANKING STABILITY IN THE BUSINESS CYCLE IN INDONESIA: STUDY OF KEYNES'S THEORY AND IBN KHALDUN'S THEORY Yudi Yudi
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1517.178 KB) | DOI: 10.31955/mea.v6i3.2558

Abstract

According to the theory of Keynes and Ibn Khaldun, the government must be in control of the national economy with active policies to influence the movement of the economy. The macro-monetary policy can reduce output imbalances through macro-monetary instruments to influence credit growth, affecting aggregate demand. This study aims to analyze the role of macro-monetary policy on Islamic banking stability in the business cycle in Indonesia. This study used the Vector Error Correction Model (VECM) simultaneous equation method with the Eviews-12 program. This study used secondary data on Islamic banks from various institutions such as the Financial Services Authority, Bank Indonesia and the Central Bureau of Statistics. The secondary data in this study are Islamic banks from 2008 to 2021. This research resulted in findings that, in the long-term business cycle, Statutory Reserves positively influence Islamic banking financing. Buffer capital or Capital Buffer and Non-Performing Financing negatively influence sharia banking financing. Meanwhile, economic growth or Gross Domestic Product does not affect sharia banking financing. Meanwhile, in the short term, none affects sharia banking financing. The results of the Impulse Response Function (IRF) and Forecast Error Variance Decompositions (FEVD) show that the shock of the Statutory Reserves and Buffer Capital makes the most significant contribution to sharia banking financing in the long-term business cycle. The results of this study can encourage Islamic banks to use macro-monetary instruments in controlling Islamic financing as a proxy for the stability of Islamic banking in Indonesia to control the distribution of financing in a balanced, prudent and quality manner in the business cycle. Then it can anticipate losses and not disrupt the stability of Islamic Banks.
THE EFFECT OF DISCRETIONARY AND NON-DISCRETIONARY INCOME SMOOTHING AND CAPITAL BUFFER ON CREDIT GROWTH: MODERATED BY LIQUIDITY RISK Yudi Yudi; Sistya Rachmawati
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 2 (2025): Vol 11, No 2 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i2.12806

Abstract

ABSTRACTThis study aims to examine the effect of discretionary and non-discretionary income smoothing and capital buffers on credit growth, moderated by liquidity risk. This study uses data regression analysis with a fixed-effects model. The study sample consisted of 170 respondents, consisting of 36 banking companies listed on the Indonesia Stock Exchange from 2020 to 2024. The results of this study show a significant positive effect of discretionary and non-discretionary income smoothing and capital buffers on credit growth. Liquidity risk has no effect on credit growth, and the interaction with discretionary income smoothing has been proven to strengthen this effect, indicating as quasi-moderation. However, when liquidity risk interacts with non-discretionary income smoothing and capital buffers, the interaction is proven not to strengthen the effect, indicating as predictor moderation. Originality this study offers important insights for regulators and practitioners regarding the impact of income smoothing and capital buffers in controlling credit growth during the COVID-19 pandemic.ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh perataan laba diskresioner, dan non-diskresioner dan modal penyangga terhadap pertumbuhan kredit bank yang dimoderasi oleh risiko likuiditas. Penelitian ini menggunakan analisis regresi data dengan fixed effect model. Sampel penelitian ini sebanyak 170 terdiri dari 36 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dari tahun 2020 hingga 2024. Hasil studi ini membuktikan adanya pengaruh positif signifikan perataan laba diskresioner dan non-diskresioner dan modal penyangga terhadap pertumbuhan kredit. Risiko likuiditas tidak berpengaruh terhadap pertumbuhan kredit, namun setelah diinteraksikan dengan perataan laba diskresioner, terbukti memperkuat, yang disebut sebagai kuasi moderasi. Risiko likuiditas diinteraksikan dengan perataan laba non-diskresioner dan penyangga modal, terbukti tidak memperkuat, yang disebut sebagai moderasi prediktor. Orisinalitas studi ini menawarkan wawasan penting bagi regulator dan praktisi tentang dampak perataan laba dan modal penyangga dalam mengendalikan pertumbuhan kredit masa pandemic covid-19
Co-Authors Sistya Rachmawati