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Mapping Research on Profitability Ratios in Islamic Banking: A Bibliometric Study Using VOSViewer and Literature Review Marpaung, Reza Rahmad; Indriaputri, Rahmaniyah
JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and Administration Vol. 1 No. 1 (2025): JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and A
Publisher : CV. Megantara Abdi Nusa

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Abstract

This study aims to map research trends and identify gaps related to profitability ratios in Islamic banking, as well as to analyze the influence of internal factors, risk management, and external conditions on bank profitability. A mixed-methods approach was employed, combining bibliometric analysis using VOSviewer and a literature review of Sinta-accredited national journals from 2015–2024. Bibliometric analysis was conducted to visualize publication networks, categorize thematic clusters, and highlight frequently and underexplored research topics. The literature review examined the relationships between internal efficiency, risk management, and external factors with profitability. The results indicate that Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) are the primary profitability indicators, closely associated with internal efficiency (BOPO, NIM), risk management (Non-Performing Financing, Financing to Deposit Ratio, Capital Adequacy Ratio), and external factors such as regulations and macroeconomic conditions. Cost efficiency, margin management, and effective risk control are key drivers of sustainable profitability. This study is expected to serve as a reference for future research on the comprehensive determinants of bank profitability.
The Role of Bank Size Mediation Between Capital and Efficiency on Islamic Bank Profitability in GCC Region Marpaung, Reza Rahmad; Oktaviana, Ulfi Kartika
MEC-J (Management and Economics Journal) Vol 10, No 1 (2026)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v10i1.41206

Abstract

Islamic bank operating in GCC region controlled approximately 52.5% of total global Islamic financial asset at the end of 2023. However, this large share of asset has not been accompanied by optimal profitability. The purpose in this study to examine the influence of CAR and CIR on ROA of Islamic bank in GCC region during the period 2020–2024 with placing the role of bank size as a mediating variable. The method applied is quantitative method through causal associative approach. This study utilizes secondary data obtained from annual financial report of 24 Islamic banks in GCC region, which were determined based on purposive sampling techniques. Data processing and analysis were conducted using panel data regression to test the relationships among variables, taking into account the effect of each entity as well as time-series factors using Fixed Effect Model in EViews 12 software, along with sobel test to examine the mediating role of bank size. The result of the first structural analysis CAR was found to have a significant influence on bank size, while CIR showed no. Furthermore, in the second structural analysis CIR and bank size significantly affect ROA, while CAR showed no. The sobel test result show that bank size is unable to mediate the influence of CAR and CIR on ROA. These finding indicate that operational efficiency and bank scale factors in Islamic bank in GCC region play a greater role in determining ROA than capital adequacy level. This study provides insights and serves as a basis for assessing the influence of CAR, CIR, and bank size on ROA of Islamic bank operating in GCC region.