Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Determinan Kinerja Keuangan Perbankan Syariah

Ali Fatoni, Risal (Unknown)
Wahyu Setiyowati, Supami (Unknown)
Wirshandono Yogivaria, Doni (Unknown)



Article Info

Publish Date
04 Apr 2025

Abstract

The purpose of this study is to analyze the effect of profit sharing rate, Islamic Social Reporting (ISR), Mudharabah, Musyarakah, and Non-Performing Financing (NPF) on the profitability of Islamic banks in Indonesia. With a quantitative approach, this study focuses on six Islamic banks registered with the Financial Services Authority (OJK) during the period 2018 to 2023. Data analysis was conducted using the SamartPLS 4 method to test the direct, indirect, and moderation relationships between variables. The results show that the profit sharing rate and ISR have a positive effect on profitability, reflecting their role in increasing transparency and stakeholder trust. In contrast, Mudharabah and Musyarakah financing show a negative relationship to profitability, which is caused by the associated operational risks and challenges. In addition, NPF shows a significant negative impact, emphasizing the importance of effective risk management to maintain financial stability. This study is expected to provide benefits to the literature by integrating these variables into a comprehensive framework and providing an understanding of the various aspects that affect financial performance in Islamic banks. The results provide valuable implications for improving profitability and driving sustainable growth in the Islamic banking sector.

Copyrights © 2025






Journal Info

Abbrev

alkharaj

Publisher

Subject

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies ...