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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ekonomi & Keuangan Islam Jurnal Ekonomi Indonesia International Journal of Economics (IJEC) Journal of Islamic Economics Lariba International Journal of Waqf Review on Islamic Accounting Islamic Social Finance Halal Tourism and Pilgrimage Tamkin Journal The Economic Review of Pesantren Maqasid al-Shariah Review Management and Sustainability Business and Sustainability Review of Islamic Social Finance and Entrepreneurship The International Journal of Financial Systems TAMKIN Jurnal Pengabdian Masyarakat International Journal of Islamic Finance (IJIF)
Maulida, Syahdatul
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Determinants of Islamic Banking Profitability: A Cross-Country Panel Analysis from IFSB Data (2016-2024) Maulida, Syahdatul
International Journal of Islamic Finance Vol. 3 No. 2 (2025): November 2025
Publisher : Department of Islamic Financial Management, Faculty of Economics and Islamic Business, Sunan Kalijaga State Islamic University, Yogyakarta, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ijif.v3i2.2772

Abstract

Background: Islamic banking plays a crucial role in promoting financial inclusion and economic stability across member countries of the Islamic Financial Services Board (IFSB). However, the variability in profitability across nations raises questions regarding which internal financial factors most strongly influence performance at the industry level. Objectives: This study aims to analyze the influence of CAR, NPF, CIR, and LR on the ROA of Islamic banking industries across twelve IFSB member countries during 2016-2024. Novelty: This study provides a cross-country industry-level analysis of Islamic banking profitability, revealing that efficiency and credit risk management are stronger determinants of performance than capital strength. Research Methodology / Design: This research employs panel data regression using secondary data from IFSB. The sample includes 12 countries with consistent financial reporting from 2016–2024. Findings: The results reveal that NPF and CIR have significant negative effects on profitability, while LR has a significant positive effect. CAR shows a positive but statistically insignificant relationship. Implication: Theoretically, the study reinforces the efficiency and risk management theories within Islamic financial systems. Practically, regulators should prioritize policies enhancing operational efficiency and credit risk governance, while banks should optimize liquidity without compromising profitability sustainability.
A data envelopment analysis of Sharia stock listed companies on the Jakarta Islamic Index Suryomurti, Wiku; Surur, Miftakhus; Akbar, Nashr; Maulida, Syahdatul
Jurnal Ekonomi & Keuangan Islam Volume 12 No. 1, January 2026
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JEKI.vol12.iss1.art8

Abstract

Purpose – This study analyzes the efficiency of companies listed on the Jakarta Islamic Index (JII) during the 2020–2023 period. Method – This study applies data envelopment analysis (DEA) using total assets, equity, and operational expenses as input variables, with market capitalization and earnings per share (EPS) as output variables. Market capitalization is employed to capture a firm’s ability to convert internal resources into market-recognized value as shaped by investor perception.Findings – The results indicate that most JII companies operate inefficiently, with efficiency scores below 0.2. Several benchmark firms form the efficiency frontier: Adaro Energy Indonesia (2022), Indo Tambangraya Megah (2022), Bumi Resources Minerals (2021), Unilever Indonesia (2021), and Aspirasi Hidup Indonesia (2021). The sector-wise analysis indicates that the financial sector exhibits the highest and most consistent scale efficiency. In contrast, from an industrial perspective, the transportation and energy sectors demonstrate the most optimal efficiency performance. Regarding ownership structure, state-owned enterprises consistently achieve higher scale efficiency than privately owned companies. Further analysis suggests that efficiency improvements are primarily driven by output performance, particularly market capitalization, highlighting the relevance of an output-oriented approach to long-term efficiency strategies. Implications – This perspective suggests that efficiency in Sharia Stock Listed Companies depends not only on internal management performance, but also on external market perceptions that determine their market value. Originality – This study offers originality by employing DEA approach to assess the efficiency of Sharia stock-listed companies in the JII, integrating sectoral, industrial, and ownership perspectives that have received limited attention in prior research.
Co-Authors Aam Slamet Rusydiana, Aam Slamet Abrista Devi Ali, Mohammad Mahbubi Ali, Zulkarnain Muhammad Aufa, Aufa Haidar, Abdullah Ida Farida Kanz, Raihan Agra Dharana Kassim, Siti Fatimah Mohd Lia Dahlia Iryani Maripatul Uula, Mimma Mi'raj, Denizar Abdurrahman Nashr Akbar, Nashr Nisful Laila Nur Hendrasto Nurhasanah, Saniatun Nuriyah, Aminah Rachmad, Dedy Rosanti, Sri Salina Kassim Surbakti, Handika Surur, Miftakhus Suryomurti, Wiku Tarmizi, Erwandi Uula, Mimma Maripatul