Search

This scholarly investigation analyses the determinants that affect customer satisfaction, loyalty, and trust within Islamic banking. The data source used in this study is primary data, which is obtained through the provision of structured questionnaires. The study population encompasses customers of Islamic banking institutions in Riau, Indonesia. The sampling technique employed is simple random sampling. The sample size was determined using the Slovin approach, resulting in a sample of 204 respondents. This study is quantitative, and an explanatory survey was analyzed using the SEM-PLS technique. The study outcomes indicate that service performance, digital banking application service quality, and customer relationship management positively influence customer satisfaction. In contrast, digital banking transformation does not affect customer satisfaction. Furthermore, customer satisfaction has a positive effect on customer loyalty and trust. Subsequently, customer satisfaction can mediate the influence of service performance, the quality of digital banking application services, and customer relationship management on customer loyalty and trust. In contrast, customer satisfaction cannot mediate the influence of digital banking transformation on customer loyalty and trust. Theoretically, this study contributes to the advancement of marketing theory and becomes a reference for further research. Practically, it can be a reference for Islamic banks to improve their performance regarding customer satisfaction, loyalty, and trust.

This study investigates the impact of profitability and liquidity on bank viability, considering capital adequacy as a moderating factor in Islamic commercial banks in Indonesia. The research sample consists of 9 Islamic commercial banks from 2018 to 2022. The dependent variable, bank survival, is assessed using Return on Assets (ROA). The independent variable, profitability, is measured by Return on Equity (ROE), with Capital Adequacy Ratio (CAR) as the moderating variable. Control variables include Net Profit Margin (NPM), Operational Efficiency (BOPO), and Loan to Deposit Ratio (LDR). Analysis is conducted using multiple linear regression with a Fixed Effects model. The findings indicate that capital adequacy functions as a pure moderator, enhancing the relationship between NPM and ROA while weakening the relationship between ROE and ROA.

The present study aims to analyze the effects of digital marketing and Electronic Word of Mouth (E-WOM) on brand image, then examine the effects of digital marketing and Electronic Word of Mouth on the decision to be an Islamic bank customer and analyze the effects of digital marketing and Electronic Word of Mouth on the decision to be an Islamic bank customer through brand image as a mediating variable. The research type used in the present study was quantitative, using primary data obtained by distributing questionnaires. By distributing questionnaires, 100 respondent data was found and analyzed using SPSS version 26. The sampling techniques used by the author were the snowball sampling technique and nonprobability sampling. The criteria for the research sample were Islamic bank customers and social media users. Because the size of the research population was unknown, the present study used Lemeshow’s formula. The research results showed that digital marketing had a significant effect on brand image, Electronic Word of Mouth had a considerable effect on brand image, and digital marketing significantly affected the decision to become an Islamic bank customer. In contrast, Electronic Word of Mouth did not significantly affect the decision to be an Islamic bank customer. Brand image positively and significantly affects the decision to become a customer.

This study aims to analyze the effect of sharia compliance (SC) proxied by profit sharing ratio (PSR), zakat performance ratio (ZPR), Islamic income ratio (IsIR), directors-employees welfare ratio (DEWR), and intellectual capital (IC) on profitability (return on assets-ROA) of Islamic commercial banks (ICB) in Indonesia. The population of this study was 13 Islamic commercial banks in Indonesia registered with the Financial Services Authority (FSA). The sample was selected using purposive sampling, so 8 ICB were obtained for the study. The data source used is secondary data from each ICB in Indonesia's annual report for 2019-2023. Data analysis uses panel data regression with an analysis tool in the form of Eviews Version 12.0. The results of the study show that PSR positively affects ROA. ZPR and DEWR negatively affect ROA. However, IsIR and IC do not affect ROA. The implications of this study can complement existing theories and be a reference for further research. In practice, this research can be used as reference material for Islamic banking in optimizing performance, evaluating banking to create competitive advantage values, and identifying assessments in decision-making for the community.

Payment clearing is important to ensure that the payment is transferred or the cash from one bank account moves to the other bank. The banking system in Iraq follows two sorts of clearance systems which are the IBCS (Inter Bank Clearing System) and C-ACH (Check Automated Clearing House System). Though the Central Bank of Iraq (CBI) has already modernized the payment clearing systems, the country’s banks still use the interbank clearing systems. In this background, the current study is a first-of-its-kind attempt to compare and contrast the IBCS and C-ACH systems so as to understand the benefits and disadvantages associated with these two clearance systems and identify the optimal one. For this study, the researcher used secondary data available from the CBI for the study period between 2018 and 2022. The collected data was analyzed for descriptive statistics and correlation to validate the hypotheses. The Mann Whitney U test and independent sample T-test were conducted in the study. From the study outcomes, it is clear that there exists a significant difference between the systems’ performance in terms of number of transfers in dollars and Iraqi dinars as well as the distribution of bank transfers through checks in dollars and Iraqi dinars. Between the systems (IBCS and C-ACH) under study, the C-ACH system gained prominence with the highest number of transfers and the distribution of bank transfers through checks. The study results confirm the increasing penetration of the electronic clearing system while the policy makers in the government and decision makers at the CBI must devise strategies to bring all the participant banks in the country under a unified clearing system so that the end consumer gains benefits in terms of cost, time, data security, ease and so on.

Purpose: The primary objective of this study aims to intensively explore the environment of Indonesian regulations and laws related to the Islamic banking system and micro-, small- and medium-sized enterprises (MSME) and unveil the restrictive laws and regulatory flaws that potentially hinder the Islamic banking institution and MSME industry in achieving financial inclusion and promoting sustainable growth. Design/methodology/approach: This paper implements a qualitative method by implementing a multi-case study research strategy, both from the Islamic banking institutions and the MSME industries. The data were gathered primarily through an interview approach by adopting purposive uncontrolled quota sampling. Findings: The findings of this paper reveal two essential issues: First, the regulatory imbalances and restrictions could demotivate and hinder the efforts of Islamic banks in providing access to finance for the MSME segment, hence, encumbering the achievement of the financial inclusion agenda from the Islamic banking industry. Second, the flaws in MSME registration and taxation might discourage the formal MSMEs from extending their business license and prevent the informal MSME units from registering their business. This issue would potentially lower their chance of accessing external financing from the formal financial institutions and participating in supportive government programmes due to the absence of proper legality. Research limitations/implications: Since this paper only observed six Islamic banks and 22 MSME units in urban and rural locations in Indonesia using a case study approach, the empirical findings and case discussions were limited to those respective Islamic banks and MSME participants. Practical implications: By referring to the recommendations as presented in this paper, two critical policy implications could be expected from adopting the proposed recommendations, among others: By addressing the issues of the regulatory imbalance associated with the Islamic banking industry and introduce the deregulatory policies on profit and loss sharing (PLS) scheme implementation, this approach will motivate the Islamic banking industry in serving the MSME sector better and provide greater access to financial services, particularly in using the PLS financing schemes. By resolving the problems on MSME registration and taxation, this strategy will enhance the sustainability of the formal MSMEs' operation and encourage the informal ones to register, hence, improving their inclusion into the formal financing services and government assistance programmes. Originality/value: The present study attempts to address the literature shortcomings and helps to fill the gaps – both theoretical and empirical – by incorporating the multi-case study among Indonesian Islamic banks and MSMEs to extensively explore the Indonesia regulatory environment pertaining to the Islamic banking system (supply-side) and MSMEs (demand-side), and thoroughly investigates and reveals the restrictive laws and regulatory flaws that could potentially hinder the Islamic banking institutions and MSME industries in attaining financial inclusion and contributing to sustainable development. [ABSTRACT FROM AUTHOR]

This article investigates the impact of bank size and business model on bank risk‐taking within the framework of the prospect theory. To fulfil this objective, we use the adjusted thermal optimal path model. The results suggest that conventional banks adopt the same risk‐taking behaviour for performance measures, regardless of their size. However, the size mainly influences the attitudes of managers towards Islamic banks. On the other hand, small Islamic banks, whether under‐ or over‐performing, take excessive risks. This behaviour is mainly explained by loss aversion. However, large Islamic banks that situated above the target are risk‐averse, since they adopt defensive behaviour. The results reveal that for risk measures and for both small and large banks, a bank's business model does not affect managers' attitude to risk. Therefore, small (large) banks adopt excessive risk‐taking (risk‐averse) behaviour and an offensive (defensive) strategy. The study has important implications for GCC banking regulators, supervisors, and market participants. Thus, our findings imply that understanding the impact of the bank size and business model on the risk‐taking behaviour of Islamic and conventional banks can help them reduce their risk and mitigate moral hazard and regulatory arbitrage behaviour. [ABSTRACT FROM AUTHOR]

Payment clearing is important to ensure that the payment is transferred or the cash from one bank account moves to the other bank. The banking system in Iraq follows two sorts of clearance systems which are the IBCS (Inter Bank Clearing System) and C-ACH (Check Automated Clearing House System). Though the Central Bank of Iraq (CBI) has already modernized the payment clearing systems, the country's banks still use the interbank clearing systems. In this background, the current study is a first-of-its-kind attempt to compare and contrast the IBCS and C-ACH systems so as to understand the benefits and disadvantages associated with these two clearance systems and identify the optimal one. For this study, the researcher used secondary data available from the CBI for the study period between 2O18 and 2O22. The collected data was analyzed for descriptive statistics and correlation to validate the hypotheses. The Mann Whitney U test and independent sample T-test were conducted in the study. From the study outcomes, it is clear that there exists a significant difference between the systems' performance in terms of number of transfers in dollars and Iraqi dinars as well as the distribution of bank transfers through checks in dollars and Iraqi dinars. Between the systems (IBCS and C-ACH) under study, the C-ACH system gained prominence with the highest number of transfers and the distribution of bank transfers through checks. The study results confirm the increasing penetration of the electronic clearing system while the policy makers in the government and decision makers at the CBI must devise strategies to bring all the participant banks in the country under a unified clearing system so that the end consumer gains benefits in terms of cost, time, data security, ease and so on. [ABSTRACT FROM AUTHOR]

Copyright of Manajemen IKM: Jurnal Manajemen Pengembangan Industri Kecil Menengah is the property of IPB University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of International Journal of Islamic Economics & Finance Studies is the property of Politik Ekonomik ve Sosyal Serdivan and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

AbstractThis study investigates the relationship between board characteristics (Sharia boards and boards of directors) and capital structure decisions of Islamic commercial banks (ICBs). The sample consisted of 14 ICBs in Indonesia operated during 2007–2021. The data were analyzed using the random effect model and the feasible generalized least square model. The results reveal that the size and independence of the board of directors and Sharia board expertise have a positive impact on the Indonesian ICBs’ debt-to-total asset ratio decision. Furthermore, board gender diversity encourages ICBs in Indonesia to adopt a lower debt-to-total equity ratio (DTER) while the size and expertise of Sharia boards encourage ICBs to pursue higher DTER. This study reinforces the agency theory’s view regarding the relationship between board characteristics and corporate capital structure decisions.

AbstractOur research explores the determinants of capital buffers in Indonesian Islamic banking, which is ranked 10th in the world. The explanatory variables consist of competition, profit loss sharing (PLS) financing, and bank-specific variables such as bank size, stability, total financing, efficiency and financing risk. All Islamic banks, 34 banks, are selected for the purpose of this study, covering from 2014 to 2020 and using quarterly data. The dynamic panel regression is employed and estimated using the bias-corrected least-squares dummy variable (LSDVC) that generates a more robust estimator than the widely used GMM method for the case of the small cross-section unit with the unbalanced panel. The findings evidently show that low competition discourages banks from having a high capital buffer. Stability, bank size and high financing default encourage banks to build up a high capital buffer. By contrast, PLS financing, total financing and operating inefficiency lower capital buffers. Interestingly, being a full-fledged Islamic bank gives more benefits than an Islamic bank window in building up a capital buffer. Our study has important implications for the Indonesian Financial Service Authority as a policymaker. Converting an Islamic bank window to a full-fledged Islamic bank through a spin-off policy must be implemented immediately according to Indonesian Islamic bank law no 23/2008 to encourage strong and sound Islamic banking in Indonesia.

Banking and risk are synonymous concepts. The risk concepts for both conventional and Islamic banks are broadly similar, and liquidity risk is among the most important risks that all banks are exposed to. The management process of liquidity risk, which arises when banks do not have enough assets to meet their liabilities at maturity, may differ in conventional and Islamic banks. This study aims to present a comparative analysis of the liquidity determinants of conventional and Islamic banks operating in Turkey. Using the data of 3 Islamic and 17 conventional banks for the period between 2011Q1-2022Q2, the analysis, which also aims to see the short and long-term effects, concludes that the determinants of liquidity risk for conventional and Islamic banks are largely similar. However, the liquidity of Islamic banks is more sensitive to bank-specific variables. The findings showed that Islamic banks, which cannot use all of the conventional liquidity management tools in the liquidity management process for different reasons, have to hold higher liquid assets than conventional banks in the short term, even if they are balanced in the long term.

The research aims to analyze the mergers that the Indonesian government of Islamic banks has carried out and to explore the potential for future Islamic bank mergers. The method used in this research is quantitative, supported by secondary data obtained from bank financial statements and also based on previous studies. The findings of this study are that the merger of Bank Syariah Indonesia (BSI) has not optimally improved the profitability, productivity, and efficiency aspects of the bank. Therefore, it is necessary to monitor and re-evaluate the internal conditions of the merged bank, which aims to optimize its resources to provide maximum added value. In addition, the merger plan between the Sharia business unit (UUS)-BTN and Bank Muamalat Indonesia needs to be studied in depth and comprehensively and not in a hurry so that the merger action can have a positive impact on both internal Islamic banks and the community and other stakeholders as external parties. The implication of this research is to provide references and information about merger events that occur and the potential for mergers in Islamic banks in Indonesia to stakeholders, both practitioners and academics. Novelty research related to the impact of mergers and potential mergers of Islamic banks in Indonesia is still limited, especially based on the perspectives of profitability, productivity, and efficiency.

Banking and risk are synonymous concepts. The risk concepts for both conventional and Islamic banks are broadly similar, and liquidity risk is among the most important risks that all banks are exposed to. The management process of liquidity risk, which arises when banks do not have enough assets to meet their liabilities at maturity, may differ in conventional and Islamic banks. This study aims to present a comparative analysis of the liquidity determinants of conventional and Islamic banks operating in Turkey. Using the data of 3 Islamic and 17 conventional banks for the period between 2011Q1-2022Q2, the analysis, which also aims to see the short and long-term effects, concludes that the determinants of liquidity risk for conventional and Islamic banks are largely similar. However, the liquidity of Islamic banks is more sensitive to bank-specific variables. The findings showed that Islamic banks, which cannot use all of the conventional liquidity management tools in the liquidity management process for different reasons, have to hold higher liquid assets than conventional banks in the short term, even if they are balanced in the long term. [ABSTRACT FROM AUTHOR]

The rapid evolvement and higher stability of Islamic banking institutions across the global Muslim world as compared to their conventional banking industry has attracted more researchers to explore Islamic banks as one of the viable financial institutions to the existing unstable global financial system. This study intends to analyze descriptively the trends of research on the theme of Islamic banking stability. This study using bibliometrics analysis collected from published articles in international reputable journals indexed in the Scopus database over the period from 2010 to 2020. To analyze the selected articles used VOSviewer software and microsoft excel spreadsheet from publish and perish database using the keywords of Islamic bank, bank stability, and Islamic banking stability. The result found that there were an increasing number of articles published on the topic. This study recorded 175 articles on the topic, authorized by 149 authors from different countries, and published in 103 international reputable journals. These findings showed that the topic of Islamic banking stability has become one of the important issues of global financial stability. This study contributes to the field of Islamic finance by mapping the existing studies on the Islamic banking stability and enrich the literature in the discourse of Islamic banking stability. [ABSTRACT FROM AUTHOR]

This study aimed to investigate how Board of Director (BOD) diversity affected sustainability reporting in Islamic banks in Indonesia. The effectiveness of three supervisory bodies, namely the Board of Commissioners (BOC), the Audit Committee (AC), and the Sharia Supervisory Board (SSB), was explored to determine their ability to enhance sustainability performance. The study was based on a sample of 13 Islamic banks listed with the Financial Services Authority between 2012 and 2021. Moderated Regression Analysis was applied to test the hypotheses. It was found that board diversity had a positive influence on sustainability reporting. The regression results for all three moderation variables showed positive and significant findings, indicating that the interactions between the BOC, the AC, the SSB, with the BOD played an effective role in enhancing sustainability disclosure. board 'diversity's importance and supervisory boards' effectiveness. This study fills a research gap on the relationship between corporate governance and sustainability disclosure, especially in developing countries that adhere to a dual board governance system, specifically Islamic banks that comply with Sharia governance. The research results underscore the need for a diverse board of directors and the effectiveness of the supervisory board as the party responsible for meeting stakeholder demands through its role in encouraging companies to be actively involved in sustainability performance. Plain language summary: Companies today are not only focused on achieving financial targets such as increasing profits, but must also be able to benefit the welfare of society and environmental sustainability. Therefore, it is important for companies to engage in sustainability-oriented activities. Reporting on company sustainability activities is required for parties who have a relationship with the company. It cannot be denied that sustainability activities and reporting will run well if all elements of the company work optimally, including the operational executive board and company supervisory board. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Islamic Economics / İslam Ekonomisi Dergisi is the property of Journal of Islamic Economics / Islam Ekonomski Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study aims to analyze the problem of developing mutanaqisah musyarakah contracts in property financing by reviewing the benefits, opportunities, costs, and risks involved in mutanaqisah musyarakah contracts. This research uses a mix method between qualitative and quantitative with the ANP BOCR approach with the help of superdecision software. This research consists of four stages of research including pre-research, data collection, data processing and interpretation of results. The results of this study indicate that the ANP BOCR analysis regarding the development of property financing using the musyarakah mutanaqisah contract which is the top priority in the BOCR criteria aspect is Benefit with a Normalize value of 0.35644, followed by the risk aspect in second place with a value of 0.32573, followed by the opportunity aspect with a value of 0.19358 and in the last rank is the cost aspect with a value of 0.12426. The top priority in alternative strategies in developing property financing using the musyarakah mutanaqisah contract is the strategy that banks must work with honest developers. The next strategy is a socialization strategy, namely the bank conducts socialization to the public so that people understand more about the mutanaqisah musyarakah contract. In the third rank is to develop competitive and innovative products. Furthermore, the last rank is a promotion strategy in the form of banners, banners and billboards. Based on the calculation of the benefit cluster, each cluster has the same value, it means that the three benefit subcriteria have the same priority. Furthermore, in the opportunity cluster, the top priority is the development of property investment, followed by product innovation and needs according to the financing contract. Then in the cost cluster, the priority of the cost cluster is notary fees, followed by insurance costs in second place and administrative costs in third place. And in the risk cluster, the priority is credit risk, followed by market risk and compliance risk. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to examine the effect of application architecture and application efficiency on the intention to continue using Islamic bank with data security as a moderator. The investigation was situated within the framework of a hacker attack that compromised the security of customer data at one of Indonesia's largest Islamic bank. Design/methodology/approach: A survey questionnaire method was used, and the sample population comprised users of Islamic bank in Indonesia. The respondents were then selected purposively with the criteria of individuals who were using mobile banking services. Furthermore, data collection in this study was carried out by distributing questionnaires online. To validate the questionnaire, consultation and validation were conducted by engaging four experts and conducting a pilot study. Hypothesis testing was performed using the structural equation modeling method based on partial least squares. Findings: The results of the partial least square structural model assessment showed that application efficiency and data security positively influenced the intention to continue using Islamic bank, while application architecture had no effect. Furthermore, data security could not moderate the relationship between application architecture and efficiency toward the intention to continue using Islamic bank. Practical implications: The results of this study suggested that Islamic banking practitioners must prioritize the enhancement of digital banking services, with a specific focus on improving application efficiency and ensuring robust data security. These two dimensions were critical determinants influencing the intention to continue using Islamic bank. Originality/value: This study addressed the issue of data security as a moderator, particularly in the context of hacker attacks targeting a major Islamic bank in Indonesia. Furthermore, this current report expounded on the study conducted by Mir et al. (2022) by introducing novel dimensions to the e-service quality of internet banking. [ABSTRACT FROM AUTHOR]

This quantitative study investigates the impact of Islamic work ethics on employee response and job satisfaction within the Indonesian Islamic banking sector. It contributes to the academic literature by examining the nuanced relationships among these variables, shedding light on organizational dynamics specific to Islamic banking contexts. This study investigates survey responses from 120 Islamic banking employees by employing partial-least-square structural-equation modeling (PLS-SEM). Our findings indicate a significant positive influence of Islamic work ethics on both employee response and job satisfaction. We uncover the mediating role of job satisfaction in the relationship between Islamic work ethics and employee response, providing valuable insights for human resource management practices in Islamic banking environments. [ABSTRACT FROM AUTHOR]

Copyright of Al Bashaer Economic Journal is the property of Al Bashaer Economic Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose ― The study investigates the impact of the efficiency of Islamic banks on banking stability. Method ― A panel data analysis using the Least Square Dummy Variable Corrected (LSDVC) method is employed to examine the impact of efficiency on banking stability in Islamic banks. The study has a sample of 54 Islamic banks across eight countries from 2013 to 2021. Findings ― The findings reveal that the efficiency of Islamic banks has a positive and significant effect on banking stability. In addition, financial turmoil negatively and significantly affects the stability of Islamic banks but does not significantly affect institutional development. Additionally, financial turmoil can influence how effectively Islamic banks manage their businesses in response to banking stability. The outcomes are robust across various robustness methods. Implications ― The results imply that the efficiency of Islamic banks has a pivotal role in banking stability, considering the efficiency level. To ensure the stability of Islamic banks, practitioners and regulators of Islamic banks have to achieve and maintain the efficiency of Islamic banks by implementing the required policies and guidelines. Originality/Value ― Previous studies examining the impact of Islamic banks' efficiency on banking stability remain limited. The paper fills the research gap by examining how Islamic bank efficiency affects banking stability, considering the effects of financial turmoil and institutional development.

This research explores the motives for fraudulent behaviour using the fraud hexagon model approach in Islamic Bank X, city Y. This research is qualitative research with primary data sources. Data collection was carried out through unstructured interviews and then deepened through observation. The informants for this research consisted of 7 people who had worked and were currently working in several parts of Islamic Bank X, city Y. This research used qualitative data analysis techniques with three stages in the form of data reduction, data presentation and conclusion. This research reveals the motives for fraudulent behaviour at Islamic Bank X in City Y from the perceptive fraud hexagon model. Fraudulent behaviour is based on the perpetrator's intention and is driven by motives in the form of pressure, rationalization, opportunity, ability, arrogance and collusion. Companies can use the results of this research to consider strategies and policies for controlling risks against fraud. The results of this research can also be helpful for Islamic Banks regarding the suitability of a person's position. Sharia banks must develop their human resources well so that there is a balance between employee rights and obligations.

This study delves into the influence of Peer-to-Peer (P2P) Fintech lending on bank performance in Indonesia, with a specific focus on its effects on Islamic banks both before and during the COVID-19 pandemic. Employing a fixed-effects model, unbalanced panel data from 121 banks, including 16 Islamic banks, were analyzed. The findings unveil a significant and positive impact of growth loan disbursement to borrowers from P2P lending on bank performance, particularly in terms of return on assets. Additionally, Islamic Banks exhibit a significant and favorable effect on overall bank performance. Conversely, the joint interaction between P2P lending and Islamic Banks demonstrates a negative and significant influence on Islamic bank performance, suggesting that while P2P lending may benefit conventional banks, it adversely affects Islamic banks. Furthermore, this negative impact is exacerbated during the COVID-19 period. These outcomes underscore the importance of collaboration or strategic alliances between P2P lending platforms and Islamic banks, particularly in the context of the COVID-19 pandemic.

One of the financial institutions currently developing in Indonesia is sharia banking, but previous research states that the majority of people still use conventional banking products. This is because conventional banks have various products, are more diverse, and have advantages over sharia banks. Therefore, this research aims to identify how religiosity and perceptions can influence people's decisions to use sharia banking services. The type of research conducted is quantitative research. Quantitative research is the type of research conducted. The population consists of 1350 traders located in Manonda Market and Masomba Market in Palu City. Simple Random Sampling is the sampling technique used. In this research, there are 180 respondents whose data will be used to test the hypotheses. The research takes place in the traditional markets of Masomba and Manonda in Palu City, and the data collection was conducted in the year 2023. The data that will be used to test the hypothesis in this research is 180 respondents from questionnaires distributed directly to respondents. The research results show that religiosity can influence people's perceptions regarding Islamic banks; apart from that, perceptions are also found to influence consumer decisions when using sharia banking products. Furthermore, perception can be a good mediator between religiosity and consumer decisions, but in this research, it was found that religiosity cannot influence people's decisions to use sharia banking. The implications of this research are important for academics by opening opportunities for further research regarding the complexity of the relationship between religiosity, perceptions and customer decisions in Islamic banking. For Islamic banking practitioners, these results emphasize the importance of understanding the role of perception in increasing the acceptance and use of Islamic services. [ABSTRACT FROM AUTHOR]

The authors’ study explored the incorporation of the CSR concept followed by Western banks into the practice of Islamicbased dual banking. Their empirical research covered the listed commercial banks in Pakistan. They studied the CSR activities and their disclosure in reports of listed commercial banks in Pakistan during the period 2008–2018 and how they affected the financial performance of the banks. The results of the study revealed that the disclosure of CSR increased by an average of 15 percentage during the period under study: from 56.48% to 71.06%. The results of the study confirm that banks that consciously engage in CSR activities and communicate this appropriately achieve better financial performance. However, disclosure of CSR information has no significant impact on the market valuation of listed banks, as measured by Tobin’s Q ratio. [ABSTRACT FROM AUTHOR]

This study examined financial performance of Conventional and Islamic banks in Nigeria using CAMEL rating model from 2012 to 2022 using quantitative data collected from the bank’s annual financial statements. The study adopted an ex-post facto research design. Two banks were purposely sampled by the study. Descriptive and inferential statistics was also used as tool of analysis to examine the trends of performance (CAMEL) between the banks using mean, minimum, maximum and standard deviation and also to check the relationship between the variables. Further, in inferential statistics, t-test was conducted to test the significant variation and the effect of independent variables on the dependent varable. The results showed the existence of low and negative trends in the quality of earnings of both banks. It also showed trends of performance between the two banks are significantly affected by all the CAMEL components. Moreover, results from t-tests showed a significant variation of three CAMEL parameters and the acceptance of alternative hypothesis. The study recommended the management of both bank should put more effort to mitigate the negative return volatility of the banks. Both bank need to have strong liquid-based or near liquid e.g., short-term securities (government bonds). A lot more effort needs to be made to create value-based products. [ABSTRACT FROM AUTHOR]

Purpose – This study analyzes the relationship between maqasid sharia and the stability of Islamic banks in Indonesia. Methodology – This study uses annual balanced panel data of eight Islamic banks in Indonesia from to 2010-2020 and utilizes a random effects model (REM) approach with the generalized least squares (GLS) method. The dependent variable is the Z-score as a proxy for bank stability, and the independent variables are bank size, the maqasid index (MI), capital adequacy ratio (CAR), gross domestic product (GDP), inflation, and interest rate. Findings – This research reveals that the stability of Islamic banking in Indonesia decreased over the study period, whereas maqasid performance increased. Furthermore, this study shows that the maqasid index and GDP negatively influence the Z-score, while bank size and CAR have a positive influence. We found no influence of inflation or the interest rate on the Z-score. The negative impact of the Maqasid index denotes poor management and financing quality, which is linked to the slanted achievement of the three Maqasid objectives (education, justice, and maslahah) during the study period. Implications – Policymakers, industry, and academics can use the research findings as recommendations to strengthen the stability of Islamic banks and their role in promoting welfare. Originality – This study employs the maqasid index as a proxy for Islamic bank performance to analyze its influence on bank stability.

Measuring the disclosure of social activities carried out by Islamic banks is very important. However, the results of measuring the disclosure of social activities of Islamic banks in Indonesia still need to be higher when measured by the current CSR disclosure measurement index. The CSR disclosure measurement index often used in related research comes from research results in various countries in the Middle East and Southeast Asia. This is one of the considerations that causes the level of CSR disclosure of Islamic banks in Indonesia to be relatively low. Studies on developing an index for measuring CSR disclosure of Islamic banks in Indonesia are based on Sharia enterprise theory (SET). Based on the results of literacy studies of related research conducted in the Middle East, Southeast Asia, and Indonesia, several assessment dimension criteria need to be developed, including those related to the obligation of Islamic banks to report their social activities from the start of their establishment, environmental awareness education for employees, use of environmentally friendly materials. to support operational activities and collaboration with social communities in order to achieve acceleration and equal distribution of community welfare.

One of the financial institutions currently developing in Indonesia is sharia banking, but previous research states that the majority of people still use conventional banking products. This is because conventional banks have various products, are more diverse, and have advantages over sharia banks. Therefore, this research aims to identify how religiosity and perceptions can influence people's decisions to use sharia banking services. The type of research conducted is quantitative research. Quantitative research is the type of research conducted. The population consists of 1350 traders located in Manonda Market and Masomba Market in Palu City. Simple Random Sampling is the sampling technique used. In this research, there are 180 respondents whose data will be used to test the hypotheses. The research takes place in the traditional markets of Masomba and Manonda in Palu City, and the data collection was conducted in the year 2023. The data that will be used to test the hypothesis in this research is 180 respondents from questionnaires distributed directly to respondents. The research results show that religiosity can influence people's perceptions regarding Islamic banks; apart from that, perceptions are also found to influence consumer decisions when using sharia banking products. Furthermore, perception can be a good mediator between religiosity and consumer decisions, but in this research, it was found that religiosity cannot influence people's decisions to use sharia banking. The implications of this research are important for academics by opening opportunities for further research regarding the complexity of the relationship between religiosity, perceptions and customer decisions in Islamic banking. For Islamic banking practitioners, these results emphasize the importance of understanding the role of perception in increasing the acceptance and use of Islamic services.

In the realm of banking, Islamic banking concepts and practices may appear unfamiliar to certain customers, particularly those transitioning from conventional banking systems. The perception of customers is significantly influenced by the level of education and awareness imparted by the banks themselves. Moreover, it is widely believed that customer perception directly impacts their satisfaction levels. Within Tanzania, the Islamic banking sector has experienced modest growth in recent years. This study aims to delve into the perception held by customers regarding Islamic Banks’ adherence to Shariah principles in their operations. Also, it aims to understand the factors that attract customers to Islamic banks instead of conventional ones. This research focuses on the Islamic banking industry in Tanzania, covering both the mainland and the Island of Zanzibar. A total of 305 Islamic bank customers participated in this study by completing a close-ended questionnaire. Using a descriptive research design, this study examined four key factors: the banks’ compliance with Shariah principles, customers’ awareness of Islamic banking products and services, criteria used by customers when selecting a bank, and customer satisfaction with the quality of services offered. The findings showed that the majority of Islamic bank customers in Tanzania perceived these banks to be operating in accordance with Shariah law. This study also highlighted that Shariah compliance was the primary influencing factor in choosing an Islamic bank over a conventional followed by service quality. Therefore, Islamic banks in Tanzania should focus on providing more education about Islamic banking and ensuring that their products align with Islamic law.

Türkiye’de ilk olarak 1980’li yıllarda bankacılık sisteminin içerisinde yer alan İslami finans anlayışı, bugün itibariyle tüm bankacılık sistemi içerisinde yüzde 9’a yakın pazar payı ve üzerine çok sayıda akademik çalışma yapılan bir alan haline gelmiştir. Bu çalışmanın amacı, dünyada ve Türkiye’de hızlı gelişim gösteren ve tüm finans kesimi içinde dikkate değer bir büyüklüğe ulaşan İslami finans alanında yapılan çalışmaları tespit etmek ve literatüre özet bir katkı yapmaktır. Bu amaçla, Yükseköğretim Kurulunun (YÖK) Ulusal Tez Merkezi Veri Tabanında yer alan ve 1989-2023 yılları arasında yayınlanan toplam 894 yüksek lisans ve doktora tez çalışması bibliyometrik analiz yöntemi ile incelenmiştir. Yapılan taramada İslami finans alanı için anahtar kelimeler olarak İslami finans, katılım finans, faizsiz finans, İslami banka, katılım bankası, faizsiz banka, İslami sigorta, katılım sigortası, tekafül, İslami sermaye piyasası, katılım sermaye piyasası, sukuk, kira sertifikası, İslami fon, katılım fonu, İslami endeks, katılım endeksi, İslami mikrofinans, katılım mikrofinans ve karz-ı hasen kullanılmıştır. Bu anahtar kelimeler hem tez başlıklarında hem tez özetlerinde aranmıştır. Sonuçlar 8 başlık halinde tablo ve grafikler yardımıyla gösterilmiştir. Bu çalışma, İslami finans konusunun her geçen yıl daha fazla ilgili odağı olduğunu, öğrenci ve akademisyenlerin İslami finans alanına her geçen gün daha fazla ilgi duyduklarını ortaya koymaktadır.

The purpose of this study is to evaluate whether there are differences in non-performing financing and yield rates on mudharaba and musharaka financing of Islamic commercial banks in Indonesia, both before and during the COVID-19 pandemic. This study uses a quantitative method using a sample of 14 Islamic commercial banks in Indonesia. The data used is monthly secondary data obtained from Islamic banking statistics for 2017-2022. Data analysis was carried out using the Kolmogorov-Smirnov Test normality test and the Wilcoxon Signed Rank Test non-parametric difference test using IBM SPSS 26 software. The results showed differences in non-performing financing and the rate of return on mudharaba and musharaka financing in the period before and during the COVID-19 pandemic.

This study aims to provide an overview and analysis of the influence of policy and corporate governance, including Sharia supervisory board, firm size, firm age, and leverage on green banking disclosure in Islamic commercial banks in Indonesia from 2017 to 2021. This study uses a quantitative approach with panel data regression analysis to examine the causal relationship between the independent variables (policy, board size, board of commissioners, Sharia Supervisory Board, firm size, firm age, and leverage) and green banking disclosures. Islamic commercial banks registered with FSA and IDX are the study population. The sampling method in this study was purposive sampling, with a total sample of six Islamic commercial banks for five years of research. The results of this study show that the company's age, the size of the company, the size of the board of directors, and the board of commissioners have a significant effect on the disclosure of green banking. Meanwhile, Sharia board and leverage do not significantly affect green banking disclosure. This study implies that applying green banking to overcome environmental problems can only be realized by regulation alone, considering the importance of other factors from the bank's side.

The Covid-19 pandemic has impacted the banking sector, including the increase in problematic financing. This research aims to show the impact of restructuring financing and foreclosed collateral (RFFC) on non-performing financing (NPF) levels during the Covid-19 pandemic. This research uses a quantitative approach. The population of this research is Islamic commercial banks (ICB). The research sample was taken using a purposive sampling technique, so a research sample of 6 ICB was obtained in three years, namely 2020-2022. This research uses data analysis in the form of multiple linear regression analysis using the Eviews application. The research results show that financing restructuring and RFFC each positively and significantly affect NPF. This research can be used as reading material related to banking economics and inform banks that success in implementing policies to minimize problematic financing requires good cooperation between banks and customers.