Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Vol. 1 No. 3 (2026): : August: Mercatura Lumina: Journal of Management, Entrepreneurship, and Touris

Analysis of Liquidity Risk Management at Islamic Banks

Nur Melisa (Institut Agama Islam Negeri Bone)
Tiara Resky Aristia (Institut Agama Islam Negeri Bone)
Anisa Anisa (Institut Agama Islam Negeri Bone)



Article Info

Publish Date
07 Aug 2026

Abstract

This study examines liquidity risk management practices in Islamic banks by analyzing the determinants, governance mechanisms, mitigation strategies, and strategic implications for institutional sustainability. Employing a qualitative descriptive approach through library research, this study analyzes academic literature, regulatory documents, and previous studies related to Islamic banking risk management. The findings reveal that liquidity risk is primarily influenced by maturity mismatch, financing problems, customer withdrawal fluctuations, economic uncertainty, and governance challenges. Effective liquidity management requires integrated mechanisms involving active supervision, risk identification, measurement, monitoring, control procedures, and the implementation of Asset Liability Management (ALMA). The analysis indicates that liquidity governance extends beyond short-term financial control by functioning as a strategic capability that strengthens financial resilience, operational continuity, regulatory compliance, and stakeholder confidence. This study contributes to the development of Islamic banking risk management literature by emphasizing the importance of comprehensive and adaptive liquidity strategies in maintaining sustainable institutional performance.

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Journal Info

Abbrev

mercaturalumina

Publisher

Subject

Description

Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism is a peer-reviewed, open-access academic journal dedicated to the dissemination of high-quality scholarly research in the fields of management, entrepreneurship, business innovation, and tourism studies. The journal aims to serve ...