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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 269 Documents
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Does Cybertech Spending, Income Diversification, and Operational Efficiency Matter for Islamic Bank Stability? Dika Pratama Putra; Setiawan Setiawan; Hasbi Assidiki Mauluddi; Muhammad Imaduddin Putranda
Journal of Applied Islamic Economics and Finance Vol. 6 No. 2 (2026): Journal of Applied Islamic Economics and Finance (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i2.6758

Abstract

Banks function to allocate funds from surplus parties to deficit parties. It must maintain its stability to avoid financial crisis and economic recession. This study examines spending on cybertech security, income diversification, and operational efficiency on bank stability. This research is quantitative research. The population in this study is Islamic commercial banks in Indonesia and issued annual reports for 2014 to 2024. There are 16 research samples. The results of this study indicate that the Cybertech Security variable and income diversification have a significant positive effect on the financial stability of Islamic banking in Indonesia. While the BOPO ratio as proxy for operational efficiency has a significant negative effect on the financial stability of Islamic banking in Indonesia.
The Influence of Gold Prices, Inflation and Exchange Rates on Sharia Stock Index: Jakarta Islamic Index Period 2022-2024 Iklima Azka Nur Raudhah; Fatmi Hadiani; Nafisah Ruhana; Ine Mayasari
Journal of Applied Islamic Economics and Finance Vol. 6 No. 2 (2026): Journal of Applied Islamic Economics and Finance (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i2.6777

Abstract

This research aims to analyze the influence of Gold Price variables and Macroeconomic Variables (Inflation and Exchange Rate) on the Sharia Stock Index: Jakarta Islamic Index (JII30) for the 2022-2024 period and processed using a quantitative approach. The method used is the Vector Error Correction Model (VECM). The data used in this research is in the form of average monthly secondary data on JII30. Sharia Stock Index and PT Gold Prices ANTAM published by Logam Mulia website, monthly secondary data on inflation published by the Central Statistics Agency and IDR/USD Exchange Rate published by Bank Indonesia (BI) for the 2022-2024 period. The results of this study indicate that the Gold Price variable and Exchange Rate variable have a significant negative effect on JII30. The Inflation variable has not significant effect on JII30. The Gold Price, Inflation, and Exchange Rate variables simultaneously have a positive effect on JII30.
The Effect of DPK, NPF, FDR, on Return On Asset with profit sharing as Intervening in Islamic Commercial Banks in Indonesia in The Period 2018-2023 Sintia Dwi Lestari; Radia Purbayati; Dinda Amanda Ainun Nuzul; Muhamad Arif Nugraha
Journal of Applied Islamic Economics and Finance Vol. 6 No. 2 (2026): Journal of Applied Islamic Economics and Finance (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i2.6782

Abstract

This study aims to determine the effect of Third Party Funds, Non Performing Financing, Financing to Deposit Ratio on Return on Assets, with financing as an intervening variable. This study uses data from Islamic Commercial Banks for the period 2018-2023 totaling 12. The research method used is quantitative, data analysis techniques in the form of panel data regression with a path analysis approach using WarpPLS 8.0 Software. This study found the results of direct influence, namely FDR and Financing have a significant positive effect on ROA, DPK has a positive insignificant effect on ROA, and NPF has a negative insignificant effect on ROA. DPK and FDR have a significant positive effect on Financing, and NPF has a positive insignificant effect on Financing. While the results of indirect influence, namely DPK has a significant positive effect on ROA through financing, but FDR and NPF have a positive insignificant effect on ROA.
The Influence of Intellectual Capital and Bank-Specific Factors on Profitability in Sharia Commercial Banks in Indonesia for the 2015-2023 Period Gita Amalia Putri; Ruhadi Ruhadi; Destian Arshad Darulmalshah Tamara; Muhammad Syaiful
Journal of Applied Islamic Economics and Finance Vol. 6 No. 2 (2026): Journal of Applied Islamic Economics and Finance (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i2.7218

Abstract

This study aims to determine the effect of intellectual capital and bank-specific factors on profitability in Islamic commercial banks. Intellectual capital consists of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Relational Capital Efficiency (RCE), and Capital Employed Efficiency (CEE). Bank-specific factors are proxied by the Financing to Deposit Ratio (FDR) and Operating Expenses to Operating Income (BOPO), while profitability is proxied by Return on Assets (ROA). The study population consists of Islamic commercial banks registered with the Financial Services Authority (OJK) from 2015 to 2023. The number of Islamic commercial banks included in the sample is eight Islamic commercial banks. The research method used is a quantitative method employing panel data regression analysis. The results of this study indicate that Capital Employed Efficiency (CEE) has a positive and significant effect on Return On Assets (ROA). Conversely, Human Capital Efficiency (HCE) and Operating Expenses to Operating Income (BOPO) have a negative and significant effect on Return on Assets (ROA). Meanwhile, Structural Capital Efficiency (SCE), Relational Capital Efficiency (RCE), and Financing to Deposit Ratio (FDR) do not have a significant effect on Return on Assets (ROA).
The Influence of Sharia Supervisory Board Composition and Islamicity Performance Index on Profitability (Study on Islamic Commercial Banks in Indonesia and Malaysia) Sumiati Sumiati; Nurdin Nurdin; Fifi Afiyanti Tripuspitorini; Hazma Hazma
Journal of Applied Islamic Economics and Finance Vol. 6 No. 2 (2026): Journal of Applied Islamic Economics and Finance (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i2.7219

Abstract

This study examines the effect of the composition of Sharia Supervisory Board (SSB) and Islamicity Performance Index on profitability of Islamic commercial banks in Indonesia and Malaysia. The dependent variable used is Return on Assets (ROA). The composition of the SSB is measured through size and frequency of SSB meetings, while Islamicity Performance Index consists of Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income vs Non-Islamic Income (IIvsNII). The study uses secondary data from the annual reports of 20 Islamic commercial banks during the period 2018–2023. The method used is panel data regression with a descriptive quantitative approach. The results of the study are expected to provide theoretical and practical contributions to the development of profitability improvement strategies based on Islamic principles.
The Influence of P2P Lending and Macroeconomic Indicators on MSME Financing Growth at Islamic Rural Banks in Indonesia Azizah Nur; Muhammad Umar Mai; Moch. Edman Syarief; Hani Kustyanti Kusnadi; Sumiyati Sumiyati
Journal of Applied Islamic Economics and Finance Vol. 6 No. 2 (2026): Journal of Applied Islamic Economics and Finance (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i2.7220

Abstract

This study investigates the influence of Peer-to-Peer (P2P) lending and macroeconomic indicators—specifically inflation and BI Rate—on the growth of MSME financing at Islamic Rural Banks (BPRS) in Indonesia from 2014 to 2023. Using monthly secondary data and applying the Error Correction Model (ECM), the analysis captures both short-term and long-term dynamics. The findings reveal that P2P lending has no significant effect in the short term but shows a negative and significant impact in the long term, indicating potential substitution for Islamic Rural Banks. Inflation and BI Rate do not significantly influence financing growth in the short term but have a positive and significant effect in the long term. Control variables such as Firm Size and Non-Performing Financing (NPF) also demonstrate long-term impacts. These results offer theoretical insights into fintech disruption and macroeconomic dynamics and provide practical recommendations for Islamic Rural Banks in strengthening their digital competitiveness and risk management strategies.
Analysis of the Influence of Bank-Specific Factors on Revenue-Sharing Financing at Islamic Commercial Banks in Indonesia 2019 – 2023 Latifah Nur Arifah; Ruhadi Ruhadi; Teguh Dwi Arsyah; Farhan Ramdhani Istianandar
Journal of Applied Islamic Economics and Finance Vol. 6 No. 2 (2026): Journal of Applied Islamic Economics and Finance (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of bank-specific factors on profit-sharing-based financing at Islamic Commercial Banks in Indonesia for the 2019-2023 period. The independent variables used in this study include Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR) and Third Party Funds (DPK). While the dependent variable is profit sharing financing (Mudharabah and Musyarakah). This study uses a quantitative approach with a panel data regression analysis method that combines time series and cross section data from officially published financial reports of seven Islamic Commercial Banks. This research is expected to show a significant relationship between bank-specific factors on Mudharabah and Musyarakah financing. So that it can contribute in increasing the portion of Mudharabah and Musyarakah financing as the core business of Islamic banking.
Impact Of Bank-Spescific Factors and Macroeconomic Indicators on Financial Stability of Islamic Rural Bank in West Java Qist Nadzifa; Muhamad Umar Mai; Iwan Setiawan; Neneng Nuryati
Journal of Applied Islamic Economics and Finance Vol. 6 No. 2 (2026): Journal of Applied Islamic Economics and Finance (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i2.7222

Abstract

This study aims to analyze the components that affect the financial stability of Islamic Rural Banks (BPRS). This study uses a quantitative approach by relying on secondary data in the form of BPRS financial statements published on the Financial Services Authority website. The sample used in this study consisted of 27 BPRS operating in West Java during the period 2013-2023, which were selected by purposive sampling method. To analyze the data, this study uses the panel data regression method so that it is possible to test the effect of bank-specific factors and macroeconomic indicators on the financial stability of BPRS. The findings of this study indicate that bank size and NPF have a significant negative effect on the financial stability of BPRS. While GDP growth and open unemployment rate have no effect on the financial stability of BPRS.
The Influence of the Audit Committee and Islamic Corporate Governance on Fraud in Sharia Commercial Banks for the Period 2010 – 2023 Trisandi Trisandi; Muhamad Umar Mai; Rosma Pakpahan; Hanafi Nugraha
Journal of Applied Islamic Economics and Finance Vol. 6 No. 2 (2026): Journal of Applied Islamic Economics and Finance (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i2.7224

Abstract

This study aims to determine the effect of Third Party Funds, Non Performing Financing, Financing to Deposit Ratio on Return on Assets, with financing as an intervening variable. This study uses data from Islamic Commercial Banks for the period 2018-2023 totaling 12. The research method used is quantitative, data analysis techniques in the form of panel data regression with a path analysis approach using WarpPLS 8.0 Software. This study found the results of direct influence, namely FDR and Financing have a significant positive effect on ROA, DPK has a positive insignificant effect on ROA, and NPF has a negative insignificant effect on ROA. DPK and FDR have a significant positive effect on Financing, and NPF has a positive insignificant effect on Financing. While the results of indirect influence, namely DPK has a significant positive effect on ROA through financing, but FDR and NPF have a positive insignificant effect on ROA.

Page 27 of 27 | Total Record : 269

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