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p-Index From 2020 - 2025
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All Journal Journal of Economics and Business Letters Journal of Applied Islamic Economics and Finance
Arsyah, Teguh Dwi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Sharia Compliance through Non-Halal Income: The Influence of the Sharia Supervisory Board, Independent Commissioners, and Institutional Ownership in Indonesian Islamic Commercial Banks (2014–2024) Gurnita, Ligar; Setiawan, Iwan; Hadiani, Fatmi; Arsyah, Teguh Dwi; Qolbi, Satria Kharimul
Journal of Applied Islamic Economics and Finance Vol. 6 No. 1 (2025): Journal of Applied Islamic Economics and Finance (Oktober 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i1.6779

Abstract

Sharia compliance is a cornerstone for Islamic Commercial Banks (ICBs), yet minimizing non-halal income as a compliance indicator remains crucial. This study analyzes the influence of Sharia Supervisory Board (SSB) quantity, independent commissioner composition, and institutional ownership on non-halal income in 10 Indonesian ICBs (2014-2024). Employing panel data regression with a Fixed Effect Model (FEM), the results indicate that SSB quantity significantly and positively affects non-halal income, suggesting that increased SSB numbers correlate with decreased sharia compliance. Conversely, independent commissioner composition and institutional ownership show no significant influence. These findings bear important implications for strengthening ICBs' sharia governance, particularly in re-evaluating the quantitative role effectiveness of the SSB. This study fills a literature gap by providing empirical evidence on factors affecting non-halal income, while encouraging further research into other sharia governance factors.
Leveraging Human Capital for Performance Enhancement in Indonesia Technology Sector Arsyah, Teguh Dwi; Pakri, Pakri
Journal of Economics and Business Letters Vol. 4 No. 3 (2024): June 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i3.323

Abstract

This study analyzes the impact of human capital on the performance of technology companies in Indonesia, focusing on key variables such as education level, work experience, training and development, employee retention, and innovation capacity. This study employed a quantitative approach, utilizing data collected from 150 technology companies in Indonesia through structured questionnaires and company records. Regression analysis was used to evaluate the relationships between the identified human capital variables and company performance, measured by return on assets (ROA). The results reveal that education level, work experience, and innovation capacity significantly and positively affect company performance. Training and development also show a positive, albeit marginally significant, impact, while employee retention has a negative impact on performance. These findings highlight the critical role of human capital in driving technology companies’success in Indonesia. This study suggests that technology companies should prioritize enhancing their employees' educational qualifications, retaining experienced staff, investing in continuous training and development, and fostering a culture of innovation. These strategies can help tech companies sustain their growth and maintain a competitive edge in rapidly evolving markets. This study provides a comprehensive analysis of the specific human capital variables that influence the performance of technology companies in Indonesia. It addresses a gap in the literature and offers valuable insights for business leaders and policymakers on strategic human capital investments to achieve sustainable growth and competitiveness.
Co-Authors Gurnita, Ligar Hadiani, Fatmi Iwan Setiawan Pakri, Pakri Qolbi, Satria Kharimul