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All Journal Economic Reviews Journal Mutanaqishah: Journal of Islamic Banking
Dede Sudirja
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Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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The Impact of COVID-19 on Islamic Rural Banks’ Profitability and Capital Adequacy Ratio Khaerul Umami; Puji Solikhah; Efi Syarifudin; Dede Sudirja; Setiyawan Gunardi
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 2 (2025): July - December
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i2.2920

Abstract

Purpose – This study aims to analyze the impact of the COVID-19 pandemic on the financial performance of Islamic Rural Banks (IRB) in the Banten region, focusing on profitability and capital adequacy ratios as indicators of financial soundness. Methodology – The research employs a quantitative approach, utilizing descriptive and comparative methods. Data from eight IRB institutions in Banten were collected and assessed using the Financial Services Authority Regulation (POJK) No. 3 of 2022 to evaluate the soundness of the IRB. The Paired Sample T-Test was used to analyze four key financial ratios: Return on Assets (ROA), Operating Expenses to Operating Income (BOPO), Capital Adequacy Ratio (KPMM), and Core Capital to Non-Performing Productive Assets (MIAPB). Findings – After the pandemic, profitability declined significantly, with average ratings falling from 3 (moderately adequate) to 4 (less adequate). This decline was evident in lower ROA and higher BOPO, reflecting reduced operational efficiency and profit margins. Capital adequacy remained stable at 2 (adequate), unaffected by the pandemic. Implications – These findings demonstrate the vulnerability of Islamic microfinance institutions to profitability during crises, while also highlighting their resilient capital structures. Policymakers and banking practitioners can utilize these insights to develop adaptive strategies that enhance operational efficiency and crisis preparedness in Islamic banking. Originality – This study contributes to the limited empirical research on the post-COVID-19 financial health of IRB in Indonesia, particularly in Banten province. It uniquely applies the updated POJK No. 3/2022 and integrates profitability and capital indicators to evaluate the resilience of Islamic rural banks during a global health crisis.
Perbandingan Implementasi Sistem Bunga dan Sistem Bagi Hasil (Revenue Sharing) Oktafiani, Nurlatifah Umi; Itang; Dede Sudirja
Economic Reviews Journal Vol. 3 No. 1 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i1.190

Abstract

This research discusses the use of capital production factors in an Islamic economic perspective with a comparative focus between the profit sharing system and the interest system. In Islamic economics, production activities are based on the motive and spirit of benefit, justice and blessing accompanied by limitations on Islamic economic principles. This research uses a descriptive qualitative method with a literature approach to find and explain choices of capital sources that are effective, efficient, and in accordance with the Islamic economic perspective in managing production costs and producer behavior in the context of Islamic economics. The research results show that the use of a profit sharing system is more effective in reducing total production costs compared to the interest system. Interest expenses in the interest system tend to increase total production costs which have an impact on reducing profits. The profit sharing system allows for a fair distribution of profits and losses between capital owners and capital managers, reduces the burden of production costs, and brings blessings in wealth management. Therefore, producers who adhere to Islamic economic principles tend to choose a profit sharing system rather than an interest system. This is because the profit sharing system is fairer and more effective in reducing production costs and is in line with Islamic economic values.
Co-Authors Efi Syarifudin Itang Khaerul Umami Oktafiani, Nurlatifah Umi Setiyawan Gunardi Solikhah, Puji