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Journal : Best Journal of Administration and Management

Challenges of Sharia Compliance Audits in Islamic Banking: An Analysis of Fintech Developments in Indonesia Andriani, Yulia; Habibi, Ahmad; Fasa , Muhammad Iqbal
Best Journal of Administration and Management Vol 4 No 2 (2025): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v4i2.373

Abstract

Digital transformation has encouraged Islamic banking in Indonesia to integrate financial technology (Fintech) to improve efficiency and competitiveness. This study aims to examine the application of fintech in Islamic banking, its impact on sharia compliance, and evaluate the effectiveness of supervision in the digital age. This study uses a library approach with qualitative content analysis, as well as the theoretical framework of diffusion of innovation and Islamic financial law. The study found that although Fintech facilitates the implementation of Sharia principles through profit-sharing/buying and selling schemes and contract transparency, there are tensions between digital automation and Sharia accountability that could potentially lead to violations of Islamic principles if oversight is not strict. Therefore, the study concludes that there is an urgent need to develop a digital Sharia audit framework that is capable of performing a Sharia-compliant test directly on the system's source code, as well as encouraging collaborative innovation to embed compliance tools into the core of the technology.
The Effect of the Number of Employees and the Number of Offices on the Profitability of Islamic Commercial Banks in Indonesia Andriani, Yulia; Hayati, Leni Riski; Wiraputra, Jhody; Sari, Okta
Best Journal of Administration and Management Vol 4 No 2 (2025): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v4i2.388

Abstract

This study aims to analyze the effect of the number of employees and the number of offices on the profitability of Sharia commercial banks (BUS) in Indonesia for the period 2020-2024. The research method employed is a quantitative approach, utilizing secondary data in the form of monthly time series data sourced from Islamic banking statistics provided by the Financial Services Authority. Data analysis was performed using multiple linear regression with the help of SPSS version 25.0. The results showed that partially, both the number of employees and the number of offices did not have a significant influence on the profitability of Islamic commercial banks in Indonesia. The implications of these findings indicate that physical expansion and increasing the quantity of human resources are no longer the main determinants of profit in the era of digitalization, so bank management needs to switch to operational efficiency strategies and information technology modernization to improve financial performance.
Co-Authors ', Syahrilfuddin ahmad habibi Ahmad Rifai Ali Alamsyah Kusumadinata Amami, Syahilla Andriana, Hanifaturrahmi Angraini, Elisya Anwar Novianto, Anwar Arifuddin Arifuddin Arifudin arifudin Azis, Arya Mandar Bahrudin, Moh. Br.Sirait, Odilia Anastasia Cantika, Dea Yoshan Cepriadi Claudia, Wiji Audi Didi Muwardi Ditha Prasanti Ermawati, Liya Evy Maharani Fahmi, Muhamad Ikhwanul Fajar Restuhadi Fatimah, Husnul Febriana - Sabrian Filda Rahmiati Firdaus, Fery Muhamad Firmansyah Firmansyah Grealdi, Viery Hamidi, M. Rasyid Hamidi, Muhammad Rasyid Handayani, Natasya Haura Versha, Raihani Hayati, Leni Riski Hendro, Omar Ikhsan Fuady Jayawarsa, A.A. Ketut Jessica, Josephine Kausar Kausar, Kausar Kausar, Kausar Konita, Fhatia Kurnia, Deby Kurnia, Deby Lazim N Madnasir Madnasir Maelany, Megawaty Maharani, Kinanti Mardianah Marzuki Marzuki Masseni, Masseni Masyhudzulhak Djamil Muhammad Husen, Muhammad Muhammad Iqbal Fasa Mujayana, Endang Musdalifa Musdalifa Mustaqim Mustaqim Nabila, Nesya Ayu Nadira, Rahma Dini Nopiani, Yanti Novian Novian, Novian Nugraheni, Noviska Indah Nur Intan, Nur Nurazira, Nurazira Nurfitasari, Mimi Nurhayati Nurrahiya Nurul Qomar Nurvazira, Nurvazira Okta Sari, Okta Padhilla, Rizky Phreti, Phreti Pratama, Herfran Riansyah Pratiwi, Farikha Dinda Pratiwi, Palupi Qahtani, Muhammad Zidane Rahmayuni Rahmayuni, Rahmayuni Ramadani, Ega Ramadhan, Dimas Damarreza Retuhadi, Fajar Ridwansyah Rosnita Rosnita Rosnita Rossi, Evy Roza Yulida Ruslan Abdul Ghofur Safira, Isti Sakti Hutabarat Salman, Annisa Nazifa Sari, Yetri Septya, Fanny Septya, Fany Simanjuntak, Riski Suprianto Simatupang, Rut Damayanti SISPA PEBRIAN Sujantara, Defri Aire Supriadi, Alya Regina Suriadi, Irsan Syahri Wahyuda Warman Syamsul Hilal Syukri, M.Riski Ananda Taty Fauzi, Taty Taufiq, Andriani Kartika Teresia, Yossi Tunisa, Fadilah Umrah, St. Veronica, Lioni Widia, Grace Tiana Widia Wijaksono, Kristian Adi Wijaksono Wiraputra, Jhody Wuri Wuryandani Yeni Kusumawaty Yuli, Enok Yulida, Roza Yulida Yusri, Jum'atri Zaleha, Zaleha Zulhamid Ridho