cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rifadli D Kadir
Contact Email
rkadir@iaingorontalo.ac.id
Phone
+6281243160577
Journal Mail Official
rkadir@iaingorontalo.ac.id
Editorial Address
Kampus 2, Jl. Sultan Amai, No. 1, Ds. Pone, Kec. Limboto Barat, Kab. Gorontalo, Prov. Gorontalo, Indonesia 96215.
Location
Kota gorontalo,
Gorontalo
INDONESIA
Mutanaqishah: Journal of Islamic Banking
Published by Institut Agama Islam Negeri Sultan Amai Gorontalo
ISSN : -     EISSN : 28078500     DOI : https://doi.org/10.54045/mutanaqishah
Core Subject : Economy,
Economics, Econometrics & Finance
Mutanaqishah: Journal of Islamic Banking published in online, published by Department of Islamic Banking, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo. Mutanaqishah contains the results of field research and library research or the results of thoughts about banking and Islamic banking. Mutanaqishah functions as a place for academics, scientists, researchers, practitioners and industry to share views on banking and Islamic banking as outlined in scientific papers. This Journal Published every June and December. The main focus of the Mutanaqishah: Journal of Islamic Banking is Islamic Banking, Banking, Non-Bank Financial Institutions, Islamic Bank Information Systems, Islamic Bank Accounting, Islamic Bank Audit, Islamic Bank Management, Islamic Banking Risk Management, Marketing Management of Islamic Banking, Islamic Bank Law Design, Islamic Bank Liquidity Management, Financial Statement Analysis Islamic Banking, Islamic Banking Ethics.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 1 Documents
 1 
Search results for , issue "Vol. 6 No. 1 (2026): January - June" : 1 Documents clear
Effect of Financing Risk and Liquidity Risk on Financial Performance in Islamic Commercial Banks in Indonesia Biliyana; Erike Anggraeni; Liya Ermawati
Mutanaqishah: Journal of Islamic Banking Vol. 6 No. 1 (2026): January - June
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v6i1.2967

Abstract

Purpose– This study aims to analyze the effect of financing risk and liquidity risk on financial performance in Sharia commercial banks in Indonesia in 2020-2024. Methodology— This study uses a quantitative approach. Saturated sampling is a sampling method used by researchers. Therefore, there are 60 sets of financial statement data for the Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), and Return on Assets (ROA) in 2020-2024, which are used in this study. Findings – The results showed that financing risk consistently negatively and significantly impacted financial performance in both time periods, while liquidity risk was only negatively significant in the short term. However, these two risks have been shown to significantly influence financial performance in both the short and long term. Implications – Consistent and effective management of financing risk is crucial to the company’s financial performance in the short and long term. Liquidity risk requires special attention, especially for short-term financial stability, and both risks significantly impact the company’s performance across all periods. Originality—This study showed that financing risks persistently and significantly negatively affect financial performance across all time horizons, whereas liquidity risks affect performance only in the short term; collectively, these two risks remain the main determinants of financial performance.

Page 1 of 1 | Total Record : 1

 1 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): January - June Vol. 5 No. 2 (2025): July - December Vol. 5 No. 1 (2025): January - June Vol. 4 No. 2 (2024): December 2024 Vol. 4 No. 1 (2024): June 2024 Vol. 3 No. 2 (2023): December 2023 Vol. 3 No. 1 (2023): June 2023 Vol. 2 No. 2 (2022): December 2022 Vol. 2 No. 1 (2022): June 2022 Vol. 1 No. 2 (2021): December 2021 Vol. 1 No. 1 (2021): June 2021 More Issue