This study aims to analyze the influence of internal and macroeconomic factors on the financial performance of Islamic banking in five major Middle Eastern countries, namely Saudi Arabia, Egypt, Qatar, Kuwait, and the United Arab Emirates for the period 2015–2024. Financial performance in this study is measured using the Return on Assets (ROA) ratio as the main indicator of profitability. The…
Penelitian ini memfokuskan pada urgensi perlindungan hukum bagi konsumen dalam sektor fintech lending yang sangat rentan menimbulkan berbagai bentuk sengketa, sehingga dibutuhkan peran LAPS-SJK sebagai lembaga penyelesaian yang efektif. Namun pada praktiknya, mekanisme penyelesaian sengketa melalui LAPS-SJK masih menghadapi hambatan signifikan. Tujuan penelitian ini adalah untuk menganalisis ka…
The development of Islamic banking in Organization of Islamic Cooperation (OIC) countries has shown significant growth over the last decade. This study aims to analyze the effects of financial freedom, Islamic financial inclusion, and rule of law on the growth of Islamic bank assets in seven OIC countries during the 2015–2024 period. Using a quantitative approach and panel data regression, th…
The freezing of bank accounts carried out by the Financial Transaction Reports and Analysis Center (PPATK) as of May 15, 2025 resulted in the freezing of 122 million dormant accounts. One of the reasons for freezing these accounts was that they had shown no transaction activity for three consecutive months and were suspected of being used for money laundering. This account freeze aims to protec…
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Rasio Bagi Hasil, Rasio Distribusi Berkeadilan, Rasio Pendapatan Halal, dan Indeks Pelaporan Tanggung Jawab Sosial Islam terhadap kinerja keuangan yang diproksikan dengan Return On Equity (ROE). Populasi dalam penelitian ini sebanyak 14 Bank Umum Syariah yang ada di Indonesia periode 2021-2024. Teknik yang digunakan adalah Purp…
This study aims to analyze the legal protection of personal data of Islamic banking customers and the liability of banking institutions for the misuse or leakage of such data, particularly at Bank Syariah Indonesia. The urgency of this research is driven by the increasing use of digital technology in banking services, which, on the one hand, provides convenience, but on the other hand, creates …
Digitalisasi sistem keuangan perusahaan menjadi kebutuhan mendasar dalam mendukung efisiensi dan akuntabilitas transaksi bisnis modern. PT Pupuk Sriwidjaja Palembang menerapkan layanan digital banking Kopra by Mandiri sebagai sarana utama dalam melaksanakan pembayaran kepada pihak ketiga. Tujuan dari penulisan laporan ini untuk mengetahui mekanisme pembayaran kepada pihak ketiga melalui digital…
This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Operating Expenses to Operating Income (BOPO), and Non-Performing Financing (NPF) on the profitability of Islamic banks in the ASEAN region as measured by Return on Assets (ROA). This research employs a quantitative approach using panel data regression analysis. The results indicate that sim…