Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O

Cyber Attacks on Financial Performance: Sharia and SDGs Perspective

Hartutik (Unknown)
Aryani, Dwi Nita (Unknown)



Article Info

Publish Date
19 Sep 2025

Abstract

The objective of this study is to analyse the impact of cyber-attacks on the performance stability of Bank Syariah Indonesia (BSI) onĀ  financial and non-financial performance indicators, including Capital Adequacy, Asset Quality, Management Quality, Income, and Liquidity. The research method employed is descriptive qualitative, with trend analysis conducted based on secondary data from BSI's annual and quarterly reports prior to and following the cyberattack incident. The findings indicated an upward trend in several performance indicators, reflecting the resilience of the financial performance despite the cyber-attack. BSI was able to maintain customer trust and recorded an increase in both sources of funds and assets. Furthermore, the research evaluated BSI's Shariah compliance and its contribution to the achievement of Sustainable Development Goal (SDG) 16, which focuses on strengthening inclusive, transparent, and accountable institutions. BSI's risk management was found to be at the composite level 2 (low-moderate). It is recommended that improvements be made to the cybersecurity systems, risk management, and the supervision of the Sharia Supervisory Board (DPS) in order to ensure the sustainability of Sharia compliance in every aspect of operations.

Copyrights © 2025






Journal Info

Abbrev

DIJEFA

Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...