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All Journal Journal of Economic, Bussines and Accounting (COSTING) Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah
Aswad, Mohammad
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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.
REFLECTION ON ISLAMIC AGRICULTURAL POLICIES DURING THE UMAYYAD DYNASTY AND CONTEMPORARY INDONESIA Meliyanti, Putri Vella; 'Alim, Sarirotul; Aswad, Mohammad; Adlan, Muhammad Aqim
JURNAL PROFIT Vol 10, No 1 (2026): Economic And Investment
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v10i1.13926

Abstract

This study examines Islamic agricultural policies during the Umayyad Dynasty and compares them with contemporary agricultural policies in Indonesia. Agriculture has historically played a strategic role not only as an economic sector but also as an instrument for social justice and public welfare. During the Umayyad period (661–750 CE), agricultural policy was based on Islamic principles emphasizing distributive justice, land productivity, and sustainable resource management through instruments such as kharaj, ushr, land reform, and irrigation development. In contrast, modern Indonesia faces structural challenges in agriculture, including unequal land ownership, low farmer welfare, climate change, and food security issues, which are addressed through agrarian reform, subsidies, infrastructure development, and technological innovation. This research employs a qualitative descriptive method with a comparative-historical approach, using literature studies from classical Islamic sources, academic journals, and contemporary policy documents. The analysis focuses on institutional structures, land ownership systems, fiscal instruments, infrastructure, and socio-economic impacts. The findings indicate that despite differing socio-political contexts, both systems share similar objectives in promoting public welfare and agricultural sustainability. The values of justice (‘adl), equitable distribution, and moral responsibility embedded in Umayyad agricultural policies remain relevant and can provide normative insights for strengthening contemporary Indonesian agricultural policy. Integrating these Islamic ethical principles may contribute to more inclusive, sustainable, and socially oriented agricultural development in Indonesia.
Co-Authors 'Alim, Sarirotul Kawedar, Gayuh Meliyanti, Putri Vella Muhammad Aqim Adlan Setyowiyono, Heru Subagyo, Rohmad Sukma, Restu Asa Marisza