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INDONESIA
Jurnal Ekonomi & Keuangan Islam
Published by Universitas Islam Indonesia
ISSN : 2088996     EISSN : 26146908     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AIMS Jurnal Ekonomi dan Keuangan Islam (JEKI) covers in detail a large number of topics related to Islamic Economics and Islamic Finance, comprising the latest empirical studies, country-specific studies, policy evaluations on Islamic economics and comparative international Islamic finance. This journal provides a forum for scientific exchange for academicians, practitioners, keen observers, and independent researchers, by publishing high-quality theoretical, empirical, and policy contributions. SCOPE Jurnal Ekonomi dan Keuangan Islam (JEKI) promotes the exchange of ideas and information among researchers around the world and strives to keep the economists updated on the latest research related to Islamic economics and Islamic finance. Scientists with an interest in Islamic economics and Islamic finance may rely on this journal as one of their essential sources.
Arjuna Subject : -
Articles 182 Documents
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Efficiency and improvement potential of Sharia insurance: Implications of the financial sector strengthening law Sunarmo, Sunarmo; Widuhung, Sisca Debyola; Arsyad, Aisyah Tiar; Nasywaa, Nasywaa
Jurnal Ekonomi & Keuangan Islam Volume 12 No. 1, January 2026
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JEKI.vol12.iss1.art9

Abstract

Purpose – To compare efficiency conditions and potential improvements in the Sharia insurance company and examine its consistency with the law on strengthening and developing the financial sector.Methodology – The research sample included 21 Sharia life and 20 general insurance companies. The secondary data used were sourced from the financial statements of Sharia insurance companies registered with the Financial Services Authority (OJK) and the Indonesian Sharia Insurance Association (AASI) for 2017–2023. The research method used a Data Envelopment Analysis (DEA) approach.Findings – Sharia life insurance in Indonesia shows inefficient conditions, reflected in the low ratio of output to input due to the lack of business income, investment, and tabarru funds. In contrast, the general segment of Sharia was relatively more efficient, but burdened by high assets, liabilities, claims, and operational costs. The potential for improvement towards efficiency could be achieved by optimizing business income and Tabarru funds, as well as controlling inputs proportional to output. The Development and Strengthening of the Financial Sector Law (PPSK Law) policy played a strategic role in strengthening capital and implementing the Sharia unit spin-off obligations expected to form a more independent and competitive institutional structure.Implications – The results have policy implications for regulators and industry players to strengthen the competitiveness of national Sharia insurance.Originality – This research offers a major novelty, namely, comparing the efficiency performance of life insurance and general Sharia, as well as linking efficiency results and potential improvements with the implementation of the PPSK Law.
Do profit-and-loss sharing and regional growth buffer credit risk in Islamic rural banks? Nisa, Chaerani; Ichwani, Tia; kurniawati, Dewi
Jurnal Ekonomi & Keuangan Islam Volume 12 No. 1, January 2026
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JEKI.vol12.iss1.art11

Abstract

Purpose – This study investigates how credit risk, profit-and-loss sharing (PLS) financing, and regional economic growth shape the profitability of Islamic rural banks in Indonesia and whether PLS portfolios and local conditions buffer the adverse effect of non-performing financing (NPF) on profitability through a moderating effect.Methodology – The analysis uses a balanced panel of 135 Islamic Rural Banks (IRBs) for 2019–2024, combining bank-level data with Gross Regional Domestic Product (GRDP) per capita growth. Fixed-effects panel regressions with two- and three-way interactions between NPF, PLS measures (total PLS, mudharabah, musharakah), and regional growth were estimated, controlling for size, capital adequacy, efficiency, funding structure, and time effects.Findings – The results demonstrate a robust negative association between non-performing financing (NPF) and return on assets (ROA). Mudharabah-based profit-and-loss sharing (PLS), rather than aggregate PLS or Musharakah alone, attenuates the impact of NPF. Similarly, higher regional growth weakens the marginal effect of credit risk. A negative and significant triple interaction indicates that Mudharabah intensity and favorable regional growth act as substitutes rather than complements, with the strongest mitigation of the NPF effect observed at low to moderate levels of both variables.Implications – The evidence suggests that IRB managers and regulators should calibrate PLS portfolios for regional macroeconomic conditions. Understanding local growth environments can guide the PLS configurations that are most appropriate for promotion within supervisory areas.Originality – This study is among the first to jointly examine the roles of PLS contract composition and regional economic growth in the credit-risk–profitability nexus of IRBs, showing how risk-sharing finance and local business cycles interact in shaping Islamic bank performance.

Page 19 of 19 | Total Record : 182

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