Objectives : This study aims to analyze the effect of operating cash flows, investing cash flows, financing cash flows, and Good Corporate Governance (GCG) on the profitability of Islamic banks in Indonesia, as measured by Return on assets (ROA) during the 2019–2024 period. The research is motivated by the importance of effective cash flow management in maintaining the financial p…
Objectives : This study aims to analyze the effect of tax planning, tax avoidance, and good corporate governance (GCG) on earnings management in Sharia banking institutions listed on the Financial Services Authority (OJK) from 2021 to 2024. The study intends to examine whether the implementation of tax strategies and governance principles significantly influence earnings management pra…
Objectives : This study aims to analyze the influence of Good Corporate Governance (GCG) and Intellectual Capital (IC) on the financial performance of Islamic banking in Indonesia. The independent variables used are GCG and IC, while financial performance, which is the dependent variable, is measured by the profitability ratio. The research data was obtained from the annual reports …
Objectives : This study aims to analyze how Green Banking Disclosure and the implementation of Good Corporate Governance affect the financial performance of Islamic banks in Indonesia registered with the OJK from 2021 to 2023. Methods : This research is a quantitative study using secondary data sources and data collection techniques employing purposive sampling at several Islamic ban…
"Purpose - The rapid development of Islamic banks necessitate them to be able to compete while revealing their best performance concurrently. Assessment of performance can be evaluated from earnings information. Income smoothing utilizing financing loss provision (FLP) is one of the methods that has been implemented in several Islamic banks to earn profits in which correspond to their …
The Financial Services Authority (OJK) states that one of the root causes of the slow growth in the market share of Islamic banking is due to the weak literacy of Indonesian people towards sharia finance. Based on a 2016 National Literacy and Financial Inclusion survey involving 9,680 research respondents from 34 provinces in 64 cities / districts. shows that the national Islamic financ…
Background – Having survived the 1998 crisis in addition to DSN MUI’s fatwa on the prohibition of bank interest, religious image, and profit-sharing principle, are the main legitimacy of Islamic banks in Indonesia. However, the public does not have full confidence in the legitimacy of the Islamic banks. It is marked by many criticisms addressed to the Islamic bank products which are…
Background - Cash waqf has an important role in improving welfare. The potential for cash waqf in Indonesia is very large, but the collection of cash waqf has not been maximized. Many factors influence the behavior of a Muslim with cash waqf. There are several studies related to cash waqf, but no detailed research has been found that looks at the joint influence of the use of e-banking,…
Purpose; To identify and asses the impact of bank syariah indonesia merger to the performance of share prices and the number of sharia financial stock transactions. Method; Descriptive Quantitative of method by using VAR/VECM Facts/finding; The Merger Of Bank Syariah Indonesia has shown negative and significant effect on Price and transaction volume among financial sector sharia in the islamic…
Goal: This research aims to examine the distribution of Qardh funds by Bank Infaq MRBJ and its impact on the welfare of its customers. The variables used include: the distribution of infaq funds through Qardh contracts, Tabarru' funds utilized as Ta'awun funds to address repayment defaults, and risk mitigation to ensure smooth repayment and identify the initial causes of potential defaults.…