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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal of Islamic Studies
Restu Asa Marisza Sukma
Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Trade and Industrial Dynamics in the Heyday of the Abbasid Dynasty: Historical Relevance to Contemporary Indonesian Economic Development Resty Paryanda; Restu Asa Marisza Sukma; Arifah Rohmatul Hidayah; M. Arif Faizin
Eshraq: Journal of Islamic Studies Vol. 2 No. 1 (2026): Januari
Publisher : Eshraq: Journal of Islamic Studies

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Abstract

This research discusses the dynamics of trade and industry during the heyday of the Abbasid Dynasty (750–1258 AD) and its relevance to contemporary Indonesian economic development. The Abbasid period is known as the golden phase of Islamic civilization which was characterized by the advancement of science, technology, and an integrated economic system. The Abbasid economy grew rapidly thanks to a combination of agricultural, manufacturing, and financial services sectors supported by strong institutions such as baitul mal and hisbah, as well as an efficient cross-regional trade system. Through a comparative historical approach, the study found that the success of the Abbasid economy rested on market integration, production specialization, and inclusive institutional governance. In the Indonesian context, the results of this study show that the national industrial and trade sectors still face the challenges of low added value, dependence on imported raw materials, and weak synergy between sectors. The Abbasid learning emphasizes the importance of strengthening economic institutions, developing logistics infrastructure, technological innovation, and improving the quality of human resources. By adapting the principles of efficiency, morality, and equity applied during the Abbasid period, Indonesia can strengthen the foundation of a competitive, inclusive, and sustainable industrial and trade economy in the era of globalization.
DETERMINANTS OF PROFITABILITY OF ISLAMIC COMMERCIAL BANKS (BUS): AN EMPIRICAL STUDY OF THE EFFECT OF FDR, CAR, AND NPF IN THE 2020-2024 PERIOD Heru Setyowiyono; Restu Asa Marisza Sukma; Gayuh Kawedar; Rohmad Subagyo; Mohammad Aswad
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/w7a8kk25

Abstract

The growth of Islamic banking assets in Indonesia during 2020–2024 does not align with profitability, which has shown volatility. This phenomenon indicates the need for a reassessment of the determinants of profitability in the post-pandemic period. Within the context of restructuring policies, this study evaluates the determinants of profitability (ROA) of Islamic Commercial Banks. A quantitative-associative analysis was applied using a multiple linear regression model based on secondary financial report data to examine the roles of the Financing to Deposit Ratio, Capital Adequacy Ratio, and Non-Performing Financing Ratio. The findings reveal results that differ from most previous studies. It was found that FDR has a positive and significant effect, confirming the importance of intermediation activities. Conversely, CAR has a negative and significant effect, indicating potential inefficiency caused by excess capital. Furthermore, NPF was found to have no significant effect, a finding identified as a consequence of financing restructuring policies. These results demonstrate that the determinants of Islamic bank profitability have shifted, where the efficiency of capital management is now a more influential factor compared to credit risk, whose impact has been mitigated by policy interventions.
Co-Authors Arifah Rohmatul Hidayah Gayuh Kawedar Heru Setyowiyono M. Arif Faizin Mohammad Aswad Resty Paryanda Rohmad Subagyo