Aug 2026· ASY SYAR'IYYAH: JURNAL ILMU SYARI'AH DAN PERBANKAN ISLAM· Vol 11, pp. 64-85· 0 citations· 20 references
Abstract
This study investigates the impact of Indonesia’s Financial Omnibus Law (UU P2SK) on the risk management practices and financial performance of Islamic banking institutions. Employing an event study design, the research analyzes data from 11 Islamic commercial banks over the 2022–2024 period, using key risk and performance indicators such as Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Liquidity Coverage Ratio (LCR), Operating Expense to Operating Income Ratio (BOPO), Return on Assets (ROA), and Return on Equity (ROE). The findings suggest that the UU P2SK has significantly improved credit risk governance and profitability, particularly evident through decreased NPF and increased ROA and ROE, while liquidity improvements are partially support-ed. However, operational efficiency (BOPO) remains relatively unchanged. These results confirm the institutional theory framework, where regulatory pressures lead to behavioral and structural changes in organizations. The study provides actionable insights for regulators, financial institutions, and policymakers in enhancing the resilience and competitiveness of Islamic banking.
Although the Indonesian banking industry has demonstrated relatively positive growth, several indicators, including credit expansion, the cost of funds, and credit risk, continue to present significant challenges. These conditions suggest that market participants remain cautious about the industry's future prospects. T...
Ricky Andian, Z. Abidin· Jurnal Impresi Indonesia· 0 citations
This study examines the relationship between financing risk, operational efficiency, and profitability in Indonesian Islamic Commercial Banks. Monthly aggregate data published by the Financial Services Authority (OJK) from January 2019 to December 2023 were used, resulting in 60 observations. Return on Assets (ROA) was...
The growth of Islamic banking assets in Indonesia following the global health crisis faces significant challenges due to uncertainty in macroeconomic conditions and the post-pandemic structural recovery process. These dynamics require adaptive internal governance, as fluctuations in financial performance can directly t...
Siska Estiningtyas, Nur Fatoni, Arif Afendi· MEC-J (Management and Econom...· 0 citations
This study aims to analyze the impact of the RGEC framework (Risk Profile, Good Corporate Governance, Earnings, and Capital) on banking profitability in Indonesia, proxied by Return on Assets (ROA). The population consists of all banks operating in Indonesia, with a purposive sampling technique resulting in 230 observa...
Bank Syariah Indonesia (BSI), as the largest Islamic bank in Indonesia, must maintain its soundness level to perform its intermediation function optimally. This study aims to analyze the financial performance of BSI for the period 2020–2024 using the Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC)...
Jamaludin, Derita Qurbani, Thamrin· International Journal of Sci...· 0 citations
Banks’ profitability reflects their ability to perform financial intermediation, manage credit risk, and control operating costs. Bank bjb’s return on assets (ROA) declined during the 2014–2024 period, highlighting the need to identify its key financial determinants. This study aimed to examine the effects of non-perfo...
Ade Muhammad Nur, Cecep Taofiqurrochman· Advances In Social Humanitie...· 0 citations
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