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All Journal IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam JIFA (Journal of Islamic Finance and Accounting)
Mohamad Irsyad
Unknown Affiliation
Economics, Econometrics & Finance

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Investigating the impact of internal finance, ICG, and CSR on the profitability of Islamic Commercial Banks Cahya Jati, Farisa Nur; Mohamad Irsyad
JIFA (Journal of Islamic Finance and Accounting) Vol. 7 No. 1 (2024)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v7i1.9953

Abstract

Despite the rapid growth of Islamic commercial banks, their Return on Assets (ROA) performance continues to lag significantly behind that of conventional banks, highlighting substantial challenges in enhancing efficiency and profitability. This discrepancy poses a potential threat to their competitiveness in an increasingly saturated banking market. The aim of this study is to assess the impact of internal finance management, the implementation of Islamic Corporate Governance (ICG), and Islamic Corporate Social Responsibility (ICSR) on the profitability of Islamic banks. The research sample comprises 10 Sharia-compliant commercial banks in Indonesia, covering the period from 2015 to 2023, with a total of 90 observations. This study examines the effects of Islamic Corporate Social Responsibility (CSR), Islamic Corporate Governance (ICG), Non-Performing Finance (NPF), Capital Adequacy Ratio (CAR), and Financing to Deposit Ratio (FDR) on the financial performance of Islamic commercial banks. The financial performance is measured using Return on Assets (ROA), while ICG and CSR are assessed through a social disclosure index. The data was analyzed using multiple linear regression in Eviews 10. The hypothesis testing revealed that NPF and ICSR negatively affect financial performance, while CAR, FDR, and ICG had no significant impact.
Opportunities And Challenges Of Islamic Banking In Indonesia In The Digital Era Choirunnisak Nisa; Mohamad Irsyad; Shofia Mauizotun Hasanah
IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Vol. 16 No. 2 (2025): IQTISHADUNA: Jurnal Ekonomi Dan Keuangan Islam
Publisher : Universitas Islam Negeri Mataram

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Abstract

This study aims to identify the opportunities and challenges faced by Islamic banking in the digital era and to formulate strategic steps for its development. The digital transformation characterized by the emergence of technologies such as artificial intelligence (AI), blockchain, the Internet of Things (IoT), and big data has revolutionized the global financial system, including the Islamic banking industry. Using a library research approach, data were collected from various scientific literatures such as journals, books, and official reports related to digital Islamic economics and finance. The findings indicate that digitalization presents significant opportunities for Islamic banking to enhance operational efficiency, expand financial inclusion, and foster innovation in products based on Sharia principles—such as mobile banking, halal e-wallets, and Sharia-based crowdfunding platforms. Nevertheless, several challenges persist, including limited Sharia digital literacy, cybersecurity threats, insufficiently skilled human resources (HR) in both technology and Sharia disciplines, and the need for adaptive digital regulations and fatwas. To address these issues, this research recommends several strategic steps: developing a digital transformation roadmap, strengthening infrastructure and cybersecurity, improving digital literacy, developing Sharia digital human resources, fostering collaboration between Islamic banks and fintech, and harmonizing regulations and fatwas with technological developments. The study concludes that the success of digital transformation in Islamic banking largely depends on the synergy between technology, Sharia principles, and strong regulatory support, in order to realize an inclusive, efficient, and sustainable Islamic financial system in the digital age.
Co-Authors Cahya Jati, Farisa Nur Choirunnisak Nisa Shofia Mauizotun Hasanah