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All Journal Journal of Economic, Bussines and Accounting (COSTING)
Kawedar, Gayuh
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Economics, Econometrics & Finance

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DETERMINANTS OF PROFITABILITY OF ISLAMIC COMMERCIAL BANKS (BUS): AN EMPIRICAL STUDY OF THE EFFECT OF FDR, CAR, AND NPF IN THE 2020-2024 PERIOD Setyowiyono, Heru; Sukma, Restu Asa Marisza; Kawedar, Gayuh; Subagyo, Rohmad; Aswad, Mohammad
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.
WELFARE IN ISLAMIC PERSPECTIVE: A REVIEW OF ISLAMIC PRODUCTIVITY AND MICROECONOMICS Ahmada, Muhamad Agus Alfiyan Nur; Kawedar, Gayuh; Banna, Ahmad Fatan Al; Syamsiyah, Siti Itsna; Asiyah, Binti Nur; Mashudi, Mashudi
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/nk7pnc76

Abstract

This study aims to analyze the influence of economic productivity, Islamic consumption, and Islamic production on welfare in Indonesia in 2023. Social inequality and unequal distribution of welfare remain fundamental issues, raising profound questions about the continued increase in economic growth that has not been fully absorbed by the lower levels of society. This study uses quantitative methods from secondary data obtained from the Central Statistics Agency (BPS), National Zakat Agency (BAZNAS), and halal.kemenperin.go.id. This study sample covers 34 provinces out of a population of 38 provinces in Indonesia in the 2023 period, due to limited data availability. Multiple linear regression was used for data analysis, while SPSS version 25 was utilized for data processing. The results of this study indicate that, simultaneously, economic productivity, Islamic consumption, and Islamic production have a positive and significant effect on welfare. Partially, economic productivity has a positive but insignificant effect on welfare. Then, partially, Islamic consumption has a negative but insignificant effect on welfare. And partially, Islamic production has a positive and significant effect on welfare. This finding confirms that prosperity in Islamic economics is not only determined by economic growth alone, but also by the blessings of balanced and fair productive and consumption activities.
Co-Authors Ahmada, Muhamad Agus Alfiyan Nur Aswad, Mohammad Banna, Ahmad Fatan Al Binti Nur Asiyah Mashudi Mashudi Setyowiyono, Heru Subagyo, Rohmad Sukma, Restu Asa Marisza Syamsiyah, Siti Itsna