Dedat Dingkoroci Akasumbawa, Muhammad
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Determinant of Net Profit Margin in Islamic Bank: Evidence From Indonesia Sururi, Sururi; Kuntoro, Agus; Dedat Dingkoroci Akasumbawa, Muhammad; Deni Putra, Muhammad
El-kahfi | Jurnal Ekonomi Islam Vol 6 No 01 (2025): "Islamic Economic Transformation in the Digital Era: Innovation, Inclusivity, an
Publisher : Sekolah Tinggi Ekonomi Syariah Manna Wa Salwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58958/elkahfi.v6i01.483

Abstract

This study investigates the factors influencing the Net Profit Margin (NPM) of Islamic banks in Indonesia, focusing on risk aversion (CAP), default risk (NPF), liquidity (FDR), and operational size (SIZE). The research aims to explore how these variables affect profitability in the Indonesian Islamic banking sector. The study uses balanced panel data from Islamic banks over the period 2014–2023 and applies panel regression analysis to examine the relationships between the variables. The findings indicate that risk aversion negatively affects NPM, while liquidity and operational size have a positive influence on NPM. Default risk does not significantly impact NPM. Additionally, the study includes a dummy variable for the COVID-19 pandemic, which shows a negative effect on NPM, reflecting the adverse impact of the pandemic on bank margins. This research contributes to the literature on the determinants of profitability in Islamic banking by providing new insights into how risk aversion, default risk, liquidity, and operational size influence NPM, particularly during periods of economic disruption
The Tradition of Islamic Philanthropy in Indonesia: Harmony Between Faith and Social Culture Hidayat, Faisal; Dedat Dingkoroci Akasumbawa, Muhammad; Sahroni, Abdullah
Asian Journal of Muslim Philanthropy and Citizen Engagement Vol. 1 No. 1 (2025): Asian Journal of Muslim Philanthropy and Citizen Engagement
Publisher : MD Research Center Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63919/ajmpce.v1i1.15

Abstract

This study aims to explore the role of Islamic philanthropy, particularly zakat, infak, and waqf, within the social and cultural context of Indonesia. Using a literature review approach, the study examines various previous studies on Islamic philanthropy and its interaction with local wisdom and the practice of gotong royong (mutual cooperation) in Indonesia. The main findings of this study show that Islamic philanthropy not only serves as a religious obligation but also as an essential instrument in strengthening social solidarity and reducing economic inequality in society. Zakat, infak, and waqf have become integral parts of social life in Indonesia, contributing to the improvement of welfare and social justice. The study also reveals how the tradition of Islamic philanthropy can harmonize with Indonesian cultural values, which emphasize the importance of cooperation, mutual assistance, and solidarity. Additionally, the study highlights the critical role of technology in facilitating the management and distribution of philanthropic funds more efficiently and transparently, which is increasingly relevant in today’s digital era. By utilizing a literature review approach, this study provides deeper insights into the vast potential of Islamic philanthropy in supporting socio-economic development in Indonesia, as well as the challenges and opportunities to optimize its impact.