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Islamic Economics and Finance Journal
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Islamic Economics and Finance Journal
Published by Universitas Negeri Semarang
ISSN : -     EISSN : 31246028     DOI : https://doi.org/10.15294/isefin
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Islamic Economics and Finance Journal is a journal that provides an authoritative source of scientific information for researchers and scholars in academia, research institutions, government agencies, and industry.
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Articles 5 Documents
 1 
Search results for , issue "vol. 1 no. 1 (2025)" : 5 Documents clear
Measuring the Efficiency of Indonesian Sharia Banking with Stochastic Frontier Analysis: Pre-Merger and Post-Merger Risanda Alirastra Budiantoro; Ahmad Syahrul Fauzi; Sri Runtiningsih; Mohammad Aulia Rochman
Islamic Economics and Finance Journal Vol. 1 No. 1 (2025)
Publisher : Universitas Negeri Semarang

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Abstract

This study examines the efficiency of Indonesian Sharia banking using Stochastic Frontier Analysis from 2019 to 2023, focusing on pre-merger and post-merger phases. This study uses a quantitative parametric approach with Stochastic Frontier Analysis. The input variables used are deposit funds (saving), assets, and administrative and general costs, while the output variables are the financing and other operating income. The analysis includes 16 Islamic Commercial Banks in the pre-merger period and 13 Islamic Commercial Banks in the Post-Merger Period. The results reveal a significant improvement in the efficiency of Sharia banks following the mergers. For Islamic Commercial Banks, the average efficiency score increased from 0.833 for financing and 0,733 for income in the pre-merger period (2019-2020) to 0.898 for financing and 0,8019 in the post-merger period (2022-2023). These findings indicate that the mergers have positively impacted the operational efficiency of Indonesian Sharia banks. This study provides valuable insights for policymakers, regulators, and financial institutions, highlighting the importance of strategic consolidations to enhance efficiency. The improvement in efficiency scores post-merger suggests that such consolidations enable better resource allocation, enhanced economies of scale, and improved management practices, thereby contributing to the overall stability and performance of Sharia banking in Indonesia.
Risk Management and Sharia Conformity and Profitability Performance with Moderating Effect from Third Party Fund Anisa Sofi Zakiya; Asrori Asrori; Enggarningtyas Retno Pinasti
Islamic Economics and Finance Journal Vol. 1 No. 1 (2025)
Publisher : Universitas Negeri Semarang

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Abstract

This research analyzes the influence of financing risk, liquidity risk and operational efficiency risk on the performance of sharia compliance and profitability of islamic commercial banks by involving the moderating effect from third party funds. The research population consists of islamic commercial banks in Indonesia for the 2020-2023 period. This research is quantitative research using panel data regression. The result states that financing risk has a significant negative effect on sharia conformity, but has no effect on profitability. Liquidity risk does not affect both sharia conformity and profitability. Operational efficiency risk has no effect on sharia conformity, but has a significant negative effect on profitability. TPF is able to moderate the influence of financing risk on sharia conformity and operational efficiency risk on profitability. Based on these results, sharia commercial banks should pay more attention to implementation of financing risk management and operational efficiency risks in order to improve on their sharia conformity and profitability performance. Apart from that, sharia commercial banks also need to improve their ability to collect TPF in order to support more optimal bank performance. Further research is recommended to examine other factors such as corporate governance which have not been examined in this study.
Exploring the Impact of Profitability, Leverage, and Firm Size on Islamic Social Reporting Disclosure: A Moderation Analysis of the Sharia Supervisory Board Feti Fatikhatul Uza; Agung Yulianto; Ubaedul Mustofa; Nayla Wiraz
Islamic Economics and Finance Journal Vol. 1 No. 1 (2025)
Publisher : Universitas Negeri Semarang

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Abstract

Islamic Social Reporting Disclosure is a form of corporate social responsibility reporting with sharia principles that is used to disclose social responsibility not only to stakeholders, but also to the community as a benchmark for the implementation of social performance of a sharia bank. However, the condition that occurs is that the disclosure of social responsibility in sharia banking is still low. The purpose of this study is to obtain empirical evidence regarding the effect of profitability, leverage, firm size on Islamic social reporting disclosure and sharia supervisory board as a moderating variable. The population used in this study is Islamic Commercial Banks (BUS) in Indonesia from 2017 to 2021, which is 13 BUS. The sampling technique used in this study is the purposive sampling technique with panel data type and using unbalanced data, obtaining 13 BUS with 58 data analysis units. This study applies descriptive analysis methods and inferential statistical analysis through panel data regression analysis and Moderated Regression Analysis (MRA). The data is processed using Eviews 10 software. The best model used in this research is the Random Effect Model (REM). The results of this study indicate that profitability has a significant negative effect and leverage does not have a significant effect on Islamic social reporting disclosure. Firm size has a positive and significant effect on Islamic social reporting disclosure. The Sharia supervisory board is unable to strengthen the influence of leverage and firm size on Islamic social reporting disclosure. However, the Sharia supervisory board is able to strengthen the influence of profitability on Islamic social reporting disclosure.
Evaluation of Islamic Commercial Bank Financial Performance Using Sharia Maqashid Index (SMI): The Role of DPS and Islamic Financing  id Index (SMI) Pada Bank Umum Syariah Tahun 2018-2021 Meidy Sesaria Putri; Agung Yulianto; Zahwa Nur Alya
Islamic Economics and Finance Journal Vol. 1 No. 1 (2025)
Publisher : Universitas Negeri Semarang

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Abstract

The effect of the number of DPS members, DPS education level, DPS meeting frequency, profit-sharing financing, and qardh financing on the performance of maqashid sharia at Islamic Commercial Banks in Indonesia in 2018–2021. A quantitative approach was used with panel data from 11 Sharia Commercial Banks registered with the OJK during 2018–2021. The sample was selected using purposive sampling with 44 analysis units. The independent variables include the number of DPS members, DPS education level, DPS meeting frequency, profit-sharing financing, and qardh financing. The dependent variable is the performance of maqashid sharia as measured using the Sharia Maqashid Index (SMI). Data were obtained through documentation and analyzed using panel data regression through EViews 10. Based on the Chow and Hausman test, the best model used was the Fixed Effect Model (FEM). The results show that the number of DPS members, DPS education level, profit-sharing financing, and qardh financing do not significantly affect the performance of maqashid sharia. Only the frequency of DPS meetings has a significant positive effect on the performance. Therefore, Islamic banks need to increase the intensity of DPS meetings to strengthen the supervisory function and support achieving maqashid sharia objectives.
Analysis of the Influence of Sharia Business Risk on the Financial Performance of Sharia Banking with Islamic Corporate Governance as a Moderating Variable Anika Anggini; Agus Wahyudin; Nadia Faiza Az Zahra
Islamic Economics and Finance Journal Vol. 1 No. 1 (2025)
Publisher : Universitas Negeri Semarang

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Abstract

This study aims to examine the impact of credit risk (NPF), liquidity risk (FDR), and capital adequacy risk (CAR) on the financial performance of Islamic banks (ROA), with Islamic Corporate Governance (ICG) as a moderating variable. The research data consists of 12 units of analysis, focusing on Islamic commercial banks registered with the Financial Services Authority (OJK) of the Republic of Indonesia for the period 2016-2020. The data were analyzed using Moderate Regression Analysis (MRA) with IBM SPSS 26 as the tool. The study's results indicate that credit risk (NPF) does not have a positive and significant effect on the financial performance of Islamic banks (ROA). In contrast, liquidity risk (FDR) and capital adequacy risk (CAR) do not have a positive effect but has a significant impact on the financial performance of Islamic banks (ROA). Islamic Corporate Governance (IKI) does not significantly and positively moderate the effect of credit risk on the economic performance of Islamic banks. However, Islamic Corporate Governance can moderate the impact of liquidity risk and capital adequacy risk on the financial performance of Islamic banks positively and significantly.

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