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ABM: International Journal of Administration, Business and Management
Published by Institut Teknologi dan Sains Mandala
ISSN : 27462439     EISSN : 27741664     DOI : https://doi.org/10.31967/abm.v5i2
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
ABM : International Journal of Administration, Business and Management is an interdisciplinary journal that seeks both theoretical and practical papers devoted to aspects of the subject matter indicated in the title. Topics will be drawn, but not limited to, the following areas: Business Management Agribusiness Management Management Information System Accountancy Economic Development Islamic Economics Other relevan themes
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1 Documents
 1 
Search results for , issue "Vol 8 No 1 (2025): June 2025 - November 2025" : 1 Documents clear
Implications of Net Stable Funding Ratio (NSFR) on Islamic Bank Margins and Earning Management Practices: A Systematic Literature Review Handayani, Yuniorita Indah; Dimyati, Muhaimin; Maspufah, Hayatul; Sari, Nurshadrina Kartika
ABM: International Journal of Administration, Business and Management Vol 8 No 1 (2025): June 2025 - November 2025
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v8i1.1680

Abstract

The implementation of the Basel III Net Stable Funding Ratio (NSFR), although aimed at improving financial stability, has the potential to reduce Islamic bank margins and encourage profit management practices due to funding structure mismatches. This study aims to analyze and synthesize the literature on the implications of NSFR on margins and profit management practices in Islamic banking. Using the Systematic Literature Review (SLR) method based on PRISMA 2020 (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) for articles published between 2020 and 2025, the data were analyzed through narrative synthesis. The synthesis results show that NSFR causally suppresses profit margins through increased funding costs. Based on agency theory, this pressure on profitability creates a strong incentive for managers to engage in earnings management as a strategic response. This study formulates a conceptual framework that integrates liquidity regulations, financial performance, and managerial behavior.

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