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Journal of Applied Islamic Economics and Finance
Published by Politeknik Negeri Bandung
ISSN : -     EISSN : 27466213     DOI : https://doi.org/10.35313/jaief
Core Subject : Economy, Humanities, Science,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Applied Islamic Economics and Finance is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. JAIEF (e-ISSN: 2746-6213) is published thrice a year (October, February, and June). As the name implies, this journal brings two major themes, namely Islamic Economic and Islamic Finance. Islamic economics and finance are strategic issues in the world because of their role and benefit to societies. Therefore, this issue needs more deeply extracted through research. The journal invites scholars, practitioners, and researchers to submit articles to the editorial team. The JAIEF only accepts and reviews the manuscripts that have not been published previously in any language and are not being reviewed for possible publication in other journals.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol. 5 No. 3 (2025): Journal of Applied Islamic Economics and Finance (June 2025)" : 10 Documents clear
The Role of BOPO in Mediating the Effect of RGEC on the Financial Health of Islamic Banks after the COVID-19 Pandemic Widodo, Nabilah Febriyane Prasetyo; Ramdani, Ramdani
Journal of Applied Islamic Economics and Finance Vol. 5 No. 3 (2025): Journal of Applied Islamic Economics and Finance (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i3.6727

Abstract

The COVID-19 pandemic has placed considerable pressure on the economic sector, including Islamic banking. During the recovery phase, operational efficiency and strong governance have become essential for ensuring resilience and long-term sustainability. This study examines the mediating role of the operational efficiency ratio (BOPO) in the relationship between RGEC components, namely Capital Adequacy Ratio (CAR), Good Corporate Governance (GCG), and Non-Performing Financing (NPF), to influence bank health, measured by Return on Assets (ROA). A quantitative approach was employed using Structural Equation Modeling (SEM) with the Warp-PLS technique, utilizing secondary data from Indonesian Islamic banks between 2021 and 2023. The findings indicate that BOPO significantly mediates the impact of CAR and NPF on ROA, while GCG shows no significant mediation effect. These results emphasize the strategic importance of improving operational efficiency to enhance profitability in Islamic banks post-pandemic and provide meaningful contributions to the academic discourse on Islamic financial management.
The Impact of Profitability and Solvency on the Assets Growth of Sharia Commercial Banks in Indonesia for the 2010–2024 Period Muharam, Gema Takbir; Juniwati, Endang Hatma
Journal of Applied Islamic Economics and Finance Vol. 5 No. 3 (2025): Journal of Applied Islamic Economics and Finance (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i3.6759

Abstract

This study examines the phenomena of fluctuations in Return on Assets (ROA) which are not always in line with asset growth in Islamic Commercial Banks (BUS) in Indonesia, as well as the limitations of previous studies that have not analyzed the effect of Debt to Asset Ratio (DAR) on asset growth. The focus of the research is to analyze the effect of profitability and solvency on BUS asset growth for the period 2010-2024. The research objective is to determine the effect of ROA and DAR both partially and simultaneously on BUS asset growth in Indonesia. The research method uses a quantitative approach with panel data regression analysis on 5 Islamic Commercial Banks during the 2010-2024 period using STATA 17, with a total of 75 observations using the Common Effect Model (CEM). The results showed that ROA had a significant positive effect on asset growth, DAR had no effect on asset growth, but simultaneously the two variables had a significant effect on asset growth with a contribution of 14.34%.
The Influence of Internal Cash Flow, Firm Size, Inflation and Interest Rates on Investment Decisions by Sharia Commercial Banks in Indonesia for the 2014–2023 Period Rahimi, Gusmarzaitun Nursyarifah; Ridha, Noorsyah Adi Noer
Journal of Applied Islamic Economics and Finance Vol. 5 No. 3 (2025): Journal of Applied Islamic Economics and Finance (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i3.6760

Abstract

The phenomenon that emerges from the data shows a mismatch between theory and reality, where internal and macroeconomic factors do not always influence investment decisions reflected through capital expenditure. This study aims to analyze the effect of internal cash flow, firm size, inflation, and interest rates on capital expenditure at Sharia Commercial Banks (BUS) in Indonesia for the period 2014-2023. This research uses a descriptive quantitative approach with panel data analysis. The sample consisted of 9 BUS selected through purposive sampling from a population of 13 BUS registered with the OJK. Secondary data is obtained from bank annual reports, BPS, and BI. Estimation is done with the Common Effect Model, Fixed Effect Model, and Random Effect Model with the selected model being the Common Effect Model, and tested using STATA 17. However, heteroscedasticity was found, so a robustness check was performed. The results show that there is no significant effect, either partially or simultaneously, between the independent variables on capital expenditure. The robustness check was conducted due to the violation of the heteroscedasticity assumption.
The Influence of Liquidity, Capital Adequacy, and Profitability on Financial Stability in Islamic Commercial Banks in Indonesia for the 2013-2023 Period Sari, Astafirla Dewinda; Setiawan, Setiawan
Journal of Applied Islamic Economics and Finance Vol. 5 No. 3 (2025): Journal of Applied Islamic Economics and Finance (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i3.6761

Abstract

This study is expected to determine and analyze the effect of liquidity, capital adequacy, and profitability on financial stability. The independent variables used are Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), and Net Income (NI). While the dependent variable used is Z-score. The data used in this study are secondary data derived from the annual financial statements of Islamic Commercial Banks. By using purposive sampling, namely 16 Islamic Commercial Banks in Indonesia which were selected according to predetermined criteria. The data analysis method uses panel data unbalance regression analysis. The test results show that partially FDR and CAR have a positive effect on financial stability, while partially NI has no effect on financial stability. While simultaneously the three independent variables affect financial stability.
Analysis of the Influence of Company Age, Asset Growth and Profitability on the Capital Structure of Sharia Life Insurance Companies Registered at the Financial Services Authority (OJK) for the 2019-2023 Period Syakirah, Salma; Kristianingsih, Kristianingsih
Journal of Applied Islamic Economics and Finance Vol. 5 No. 3 (2025): Journal of Applied Islamic Economics and Finance (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i3.6762

Abstract

Sharia life insurance companies experience capital structure imbalances that can lead to unhealthy financial conditions and increase financial risks. This study aims to determine the effect of Company Age, Asset Growth, and Profitability on Capital Structure based on pecking order theory in Islamic life insurance companies for the 2019–2023 period. The method used is quantitative descriptive with panel data regression analysis techniques. The data used is secondary data obtained from the company's financial statements. The research sample consisted of 21 companies selected by purposive sampling. The results of the study partially show that Asset Growth has no effect, Company Age has a positive effect, and Profitability has a negative effect on Capital Structure. Simultaneously, these three variables have a significant effect on the Capital Structure. This research provides theoretical and managerial implications and adds public insight into the application of pecking order theory in the management of capital structure.
The Influence of Financial Performance, Corporate Governance, and Bank Size on Environmental Costs of Islamic Banks for the 2021-2023 Period Hanip, Sipa Muhamad; Ridha, Noorsyah Adi Noer
Journal of Applied Islamic Economics and Finance Vol. 5 No. 3 (2025): Journal of Applied Islamic Economics and Finance (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i3.6763

Abstract

This study investigates the effect of financial performance, corporate governance, and bank size on environmental costs in Islamic Commercial Banks (BUS) in Indonesia from 2021 to 2023. Financial performance is proxied by Return on Assets (ROA), corporate governance by the number of Sharia Supervisory Board (DPS) members, and bank size by total assets. Environmental cost is measured through CSR expenditures related to environmental initiatives. The research employs a quantitative approach using panel data regression and secondary data from the annual reports of 10 BUS, analyzed with EViews 13. The results reveal that the three variables collectively have a significant impact on environmental costs. However, individually, only the DPS variable significantly affects environmental spending, while ROA and bank size do not. These findings highlight the pivotal role of Sharia governance in promoting environmentally responsible behavior in Islamic banks.
The Impact of Maqashid Syariah Performance on the Profitability of Full-fledged Islamic Banks in Indonesia Maryam, Siti; Ruhana, Nafisah
Journal of Applied Islamic Economics and Finance Vol. 5 No. 3 (2025): Journal of Applied Islamic Economics and Finance (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i3.6764

Abstract

Full-fledged Islamic Banks generally show lower profitability compared to conventional banks due to their dual objectives: achieving profit while implementing Islamic principles through maqashid sharia. While this approach may enhance reputation and customer loyalty, it can also incur social costs that reduce earnings. This study examines the effect of maqashid sharia, specifically the dimensions of education, justice, and welfare, on the profitability of Full-fledged Islamic Banks in Indonesia during 2017–2023. Using Return on Assets (ROA) as the profitability indicator, this study applies a quantitative method with panel data regression on 16 banks listed with the Financial Services Authority (OJK). The results indicate that education and welfare have a positive and significant impact on profitability, while justice does not. These findings suggest that strengthening education and social welfare programs can support the financial performance of Islamic banks.
The Effect of Profitability and Leverage on Islamic Social Reporting Disclosure with Company Size as a Moderating Variable Fitri, Tia Nur; Syarief, Mochamad Edman
Journal of Applied Islamic Economics and Finance Vol. 5 No. 3 (2025): Journal of Applied Islamic Economics and Finance (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i3.6765

Abstract

This study examines the effect of profitability and leverage on Islamic social disclosure with company size as a moderating variable in companies listed on IDX-MESBUMN17 in 2018-2023. This study uses the EViews 12 application as an analysis tool. The analysis method used is moderated regression analysis (MRA). By using the purposive sampling method, 14 companies listed on IDX-MESBUMN17 were obtained. The random effect model (REM) is the most appropriate estimate for this model. The results of the study indicate that leverage affects the disclosure of Islamic social reporting, while profitability does not affect Islamic social disclosure. The results of the moderation test show that only leverage is moderated by company size in disclosing Islamic social reporting; profitability cannot be moderated by company size in disclosing Islamic social reporting.
Analysis of the Effect of FDR, BOPO, Inflation & GDP on Non-Performing Financing (NPF) in Islamic Windows Bank for the 2018-2023 Period Ramadini, Nazwa Putri; Ruhana, Nafisah
Journal of Applied Islamic Economics and Finance Vol. 5 No. 3 (2025): Journal of Applied Islamic Economics and Finance (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i3.6767

Abstract

Non-Performing Financing (NPF) is a common risk in Islamic banking, arising from the decline in financing quality from current to substandard, doubtful, or loss categories. Islamic Windows Bank (UUS) have experienced a greater increase in NPF compared to the growth in financing distribution. This study aims to examine the effect of the Financing to Deposit Ratio (FDR), Operating Expenses to Operating Income (BOPO), inflation, and Gross Domestic Product (GDP) on Non-Performing Financing (NPF) in Islamic Windows Bank in Indonesia during the 2018–2023 period. This research uses secondary data obtained from the financial reports of UUS published on the official website of the Financial Services Authority (OJK) and data from Statistics Indonesia (BPS). A total of 18 samples were selected using purposive sampling technique. The method employed in this study is panel data regression. Data were processed using STATA version 17. The results show that, partially, BOPO and GDP have a significant effect on NPF, while FDR and inflation do not have a partial effect on NPF.
The Effect of Stock Trading Volume, Earning Volatility and Interest Rate on Stock Price Volatility in Companies Listed on IDX MES BUMN 17 for the 2021–2023 Period Putri, Nurul Syifa; Juniwati, Endang Jatma
Journal of Applied Islamic Economics and Finance Vol. 5 No. 3 (2025): Journal of Applied Islamic Economics and Finance (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i3.6768

Abstract

This study aims to analyze the effect of trading volume, earning volatility, and interest rates on stock price volatility in companies listed in the IDX MES BUMN 17 index during the 2021–2023 period. Stock price volatility serves as the dependent variable, reflecting price fluctuations due to market dynamics. The independent variables consist of trading volume (stock activity level), earning volatility (profit stability), and interest rates (capital cost indicator). Panel data analysis was applied to 9 selected companies that met the criteria. The study uses secondary data sourced from company financial statements and the official website of the Badan Pusat Statistik (BPS). The results show that partially, trading volume significantly affects stock price volatility, while earning volatility and interest rates do not. However, simultaneously, all three variables influence stock price volatility, indicating that stock fluctuations in BUMN companies are shaped by a combination of market behavior, company performance, and macroeconomic factors.

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