Sharia Bank Research Roadmap in Indonesia
Abstract
The study describes the roadmap for the history of sharia bank research in Indonesia from 12 accredited journals in Indonesia with a minimum index of Sinta 2. The sample from 2011 to 2021 obtained 83 articles discussing sharia bank. Based on the results of the analysis, the majority of research on Islamic banks in Indonesia is published in two journals, namely the Iqtishadia journal (Jurnal of Islamic Economics and Business Studies) and Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business), with 31% and 22% of the total sample article for each journal. 18 out of 83 articles obtained are qualitative research methods. Meanwhile, 65 articles use quantitative methods. In qualitative research, descriptive analysis methods or case studies are the most widely used, and in quantitative research, the most commonly used method is regression analysis.
Downloads
References
Afiqoh, Luluk, and Nisful Laila. 2018. “Pengaruh Kinerja Keuangan Terhadap Risiko Kebangkrutan Bank Umum Syariah Di Indonesia (Metode Altman Z-Score Modifikasi Periode 2011-2017).” Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) 4(2): 166. https://doi.org/10.20473/jebis.v4i2.10757
Aisyah, Muniaty, and U. Umiyati. 2018. “The Mudharabah Savings Demand among the Member of Islamic Financial Service Cooperatives in Bogor.” Iqtishadia 11(2): 412. https://doi.org/10.21043/iqtishadia.v11i2.3179
Aldeen, Khaled Nour, Sri Herianingrum, and Ziad Mhmmad Wafik Al Agawany. 2020. “Islamic vs. Conventional Banks in Syria: Analysis on Financial Performances.” Shirkah: Journal of Economics and Business 5(1): 1. https://doi.org/10.22515/shirkah.v5i1.291
Alhifni, A. 2015. “Pengaruh Gaya Kepemimpinan Dan Budaya Organisasi Terhadap Kinerja Lembaga Keuangan Mikro Syariah.” JEBIS (Jurnal Ekonomi dan Bisnis Islam) 1(1). https://doi.org/10.20473/jebis.v1i1.1419
Alt, Lassen, and Wehner. 2012. 10 Political Science and Political Economy Working Paper Moral Hazard in an Economic Union: Politics, Economics and Fiscal Gimmickry in Europe. https://doi.org/10.2139/ssrn.2102334
Amzal, Cupian. 2016. “The Impact of Macroeconomi Variables on Indonesia Islamic Banks Profitability.” Jurnal Ekonomi dan Bisnis Islam 2(1): 71–86. https://doi.org/10.20473/jebis.v2i1.1968
Andri, Andri, Tulus Suryanto, Ruslan Abdul Ghofur, and Erike Anggraeni. 2020. “Analysis of Sharia Innovation Strategic and Efficiency Toward Sustainable Ability Shariah Mandiri Banks in Lampung.” Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) 6(1): 20. http://dx.doi.org/10.20473/jebis.v6i1.18712
Aprilia, Mitha Endah, Rosidi, and Erwin Saraswati. 2017. “Determinan Kinerja Bank Islam.” Jurnal Akuntansi Multiparadigma: 370–81. https://doi.org/10.18202/jamal.2017.08.7060
Al Arif, M.Nur Rianto. 2014. “Spin-off and Its Impact on the Third Party Funds of Indonesian Islamic Banking Industry.” Economic journal of Emerging Markets 6(1): 50–55. https://doi.org/10.20885/ejem.vol6.iss1.art5
Arif, M Nur Rianto Al, and Endah Putri Dewanti. 2017. “Metode Spin-Off Dan Tingkat Syariah Hasil Spin-Off.” Iqtishadia 10(1): 23–43. http://dx.doi.org/10.21043/iqtishadia.v10i1.2316
Al Arif, M Nur Rianto, and Hanifah Hanifah. 2017. “Determinan Deposito Pada Bank Umum Syariah: Model Regresi Panel.” Jurnal Ekonomi Kuantitatif Terapan 10(1): 39–45.
https://doi.org/10.24843/JEKT.2017.v10.i01.p05
Al Arif, Mohammad Nur Rianto Al Arif. 2018. “Spin-off, Market Structure, and Deposit Funds: Case in the Indonesian Islamic Banking Industry.” Economic Journal of Emerging Markets 10(2): 187–93. https://doi.org/10.20885/ejem.vol10.iss2.art7
Arifin, Johan, and Eke Ayu Wardani. 2016. “Islamic Corporate Social Responsibility Disclosure, Reputasi, Dan Kinerja Keuangan: Studi Pada Bank Syariah Di Indonesia.” Jurnal Akuntansi & Auditing Indonesia 20(1) Juni 2016 20(1): 1–10. https://doi.org/10.20885/jaai.vol20.iss1.art4
Asiyah, Binti Nur, M. Ridlwan Nasir, and Muhamad Ahsan. 2019. “Islamic Prudential Banking Concept to Reduce Non Performing Financing: Literature Review.” Iqtishadia 12(2): 173. https://doi.org/10.21043/iqtishadia.v12i2.5641
Askarullah, Muhammad Wasiqul Firdaus, and Achsania Hendratmi. 2017. “Perbandingan Pembentukan Gap Sensitivitas Pada Bank Syariah Mandiri (BSM) Dan Bank Mega Periode 2011-2015.” Jurnal Ekonomi Syariah Teori dan Terapan 4(8): 613. https://doi.org/10.20473/vol4iss20178pp613-629
Assih, WoroHastuti, and Parawiyati. 2005. “Pengaruh Manajemen Laba Pada Nilai Dan Kinerja Perusahaan.” . Jurnal Akuntansi dan Keuangan Indonesia 2(2): 201. https://doi.org/10.24843/EJA.2019.v26.i01.p22
Awwalunnisa, Nur. 2016. “Analisis Komparasi Tingkat Pengembalian, Risiko Dan Koefisien Variasi Pada Pembiayaan Perbankan Syariah Di Indonesia.” Jurnal Ekonomi dan Bisnis Islam (Journal of Economics and Business Islamic) 2(1): 18–29. https://e-journal.unair.ac.id/index.php/JEBIS/article/view/1373. https://doi.org/10.20473/jebis.v2i1.1373
Buti, Martins, and Turrini. 2007. “From Deficits to Debt and Back: Political Incentives under Numerical Fiscal Rules.” CESifo Econ. Stud 53(1): 225–140. https://doi.org/10.1093/cesifo/ifm003
Butje, and Tjondro. 2014. “Pengaruh Karakteristik Eksekutif Dan Koneksi Politik Terhadap Tax Avoidance.” Tax & Accounting Review 4(1): 157–78. https://doi.org/10.23917/reaksi.v7i1.17313
Cahyono, Eko Agus, Sutomo, and Aris Harsono. 2019. “Literatur Review: Panduan Penulisan Dan Penyusunan.” Jurnal Keperawatan 12(2): 12. https://orcid.org/0000-0002-8499-9194
Cahyono, Eko Fajar, and Lina Nugraha Rani. 2018. “Macroprudential Policy on Sharia Banking Financing The Indonesian Experience.” Shirkah: Journal of Economics and Business 3(2). https://doi.org /10.22515/shirkah.v3i2.185
Castro, De, Pérez, and Rodríguez-Vives. 2013. “Fiscal Data Revisions in Europe.” . Journal of Money, Credit, and Banking 45(6): 376. https://doi.org/10.1111/jmcb.12049
Cronin, Ryan, and Coughlan. 2018. “Undertaking a Literature Review: A Stepby-Step Approach.” British journal of nursing 17(1): 38–43. https://doi.org/10.12968/bjon.2008.17.1.28059
Dewindaru, Dini, Samsubar Saleh, and Rifqi Muhammad. 2019. “Karakteristik Dewan Pengawas Sebagai Determinan Kinerja Sosial Bank Syariah.” Jurnal Akuntansi Multiparadigma 10(3): 468–81. http://dx.doi.org/10.21776/ub.jamal.2019.10.3.27
Effendi, Jaenal, Syifa Kamila, Mustica Bintang Sabiti, and Tita Nursyamsiah. 2018. “The Determinant of Equity Financing in Sharia Banking and Sharia Business Units.” Economic Journal of Emerging Markets 10(1): 111–20. https://doi.org/10.20885/ejem.vol10.iss1.art12
Ekawati, Khiaroh, and Atina Shofawati. 2019. “Faktor-Faktor Yang Mempengaruhi Tingkat Margin Murabahah Pada Industri Perbankan Syariah Periode 2012-2017.” Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) 5(1): 50. https://doi.org/10.20473/jebis.v5i1.10901
Fithria, Annisa. 2018. “Analisis Profitabilitas Bank Pembiayaan Rakyat Syariah Di Indonesia: Apakah Kepemilikan Manajemen Berpengaruh?” Jurnal Akuntansi dan Bisnis 18(1): 39. http://dx.doi.org/10.20961/jab.v18i1.232
Friantina, Yona. 2019. “Assessing the Indonesian Banking Risk: Acomparative Study between Islmaic and Conventional Banks.” Integritas: Jurnal Antikorupsi 1(1): 16–30. https://doi.org/10.35313/ijabr.v1i01.37
Ghofur, Abdul. 2015. “Dampak Kemitraan Bank Syariah Mandiri Cabang Gresik Terhadap Kinerja BMT (Studi Kasus BMT Mandiri Sejahtera Kabupaten Gresik).” JEBIS (Jurnal Ekonomi dan Bisnis Islam) 1(2): 173–202. https://www.e-journal.unair.ac.id/JEBIS/article/view/1438. DOI : 10.20473/jebis.v1i2.1438
Ghofur, Abdul, and Puji Sucia Sukmaningrum. 2018. “Pegaruh Good Corporate Governance Terhadap Efisiensi Bank Syariah Tahun 2012-2016 Dengan Kinerja Sosial Sebagai Variabel Intervening.” Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) 4(1): 30. https://doi.org/10.20473/jebis.v4i1.10047
Habibi, Zamzam, and Sulistya Rusgianto. 2021. “Risk of Return Characteristics of Islamic Bank Financing Portfolio in Indonesia.” Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) 7(1): 72. https://doi.org/10.20473/jebis.v7i1.24571
Harahap, Darwis. 2017. “Determinan Dana Pihak Ketiga Bank Syariah Di Indonesia: Model Vector Autoregresive.” IQTISHADIA Jurnal Kajian Ekonomi dan Bisnis Islamqtishadia 10: 178–94. http://dx.doi.org/10.21043/iqtishadia.v10i1.2432
Haryono, Tulus, Hunik Sri Runing Sawitri, Mugi Harsono, and Ekawati Rahayu Ningsih. 2016. “Pengaruh Kualitas Pelayanan B2B Perbankann Syariah Dan Cultural Fit Pada Kepuasan, Loyalitas, Dan Rekomendasi Positif.” IQTISHADIA Jurnal Kajian Ekonomi dan Bisnis Islam 9(1): 148–62. http://dx.doi.org/10.21043/iqtishadia.v10i1.2432
Ikramina, Cyntia, and Puji Sucia Sukmaningrum. 2021. “Macroeconomic Factors on Non-Performing Financing in Indonesian Islamic Bank: Error Correction Model Approach.” Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) 7(1): 34. https://doi.org/10.20473/jebis.v7i1.23647
Indiastary, Diyas, Noven Suprayogi, and Imam Wahyudi Indrawan. 2020. “A Meta-Analysis of the Determinant of Third Party Fund on Islamic Banking in Indonesia.” Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) 6(2): 175. https://doi.org/10.20473/jebis.v6i2.12766
Indrajaya, Indrajaya. 2019. “Determinan Non-Performing Financing Pada Bank Umum Syariah Di Indonesia.” Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) 5(1): 68. https://doi.org/10.20473/jebis.v5i1.13180
Indrarini, Rachma. 2017. “Pembiayaan Bpr Syariah Dalam Peningkatan Kesejahteraan Umkm : Bedasarkan Maqashid Sharia.” Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) 3(1): 49. https://doi.org/10.20473/jebis.v3i1.3206
Iriani, Latifah Dian, and Imamudin Yuliadi. 2015. “The Effect of Macroeconomic Variables on Non Performance Financing of Islamic Banks in Indonesia.” Economic Journal of Emerging Markets 7(2): 120–34. https://doi.org/10.20885/ejem.vol7.iss2.art5
Ismi, and Linda. 2016. “Pengaruh Thin Capitalization , Return On Asset , Dan Corporate Governance Pada Perusahaan Jakarta Islami Index.” Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 1(1): 71–96.
Jumailah. 2020. “Pengaruh Thin Capitalization Dan Konservatisme Akuntansi Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi.” con 27(3): 398. https://doi.org/10.36441/mae.v3i1.132
Kismawadi, Early Ridho. 2014. “Hubungan Antara Rentabilitas Dengan Likuiditas Pada Pt.Bank Pembiayaan Rakyat Syariah Puduarta Insani Tembung.” Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam STAIN Kudus 7(1): 1–22. https://doi.org/10.21043/iqtishadia.v7i1.1096
Kolid, muamar nur, and Arief Bachtiar. 2014. “Good Corporate Governance Dan Kinerja Maqasid Syariah.” Good Corporate Governance Dan Kinerja Maqasid Syariah 19(2): 126–36. https://doi.org/10.20885/jaai.vol19.iss2.art4
Kusmayadi, Dedi, Irman Firmansyah, and Jajang Badruzaman. 2018. “The Impact of Macroeconomic on Nonperforming Loan: Comparison Study At Conventional and Islamic Banking.” Iqtishadia 10(2): 59. http://dx.doi.org/10.21043/iqtishadia.v10i2.2864
Low. 2011. “Managerial Risk-Taking Behavior and Equity-Based Compensation.” SSRN Electronic Journal 1(2): 98–107. http://dx.doi.org/10.2139/ssrn.1785204
Mahmud. 2020. “The Effect Of Thin Capitalization, Executive Characters And Good Corporate Governance On Tax Avoidance.” Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) 4(1): 18.
Mai, Muhamad Umar. 2021. “Board Characteristics and Islamic Bank Performance.” International Journal of Applied Business Research 3(1): 25–38. https://doi.org/10.35313/ijabr.v3i1.123
Muhammad, Rifqi, and Risca Azmiana. 2021. “Determinan Struktur Modal Perbankan Syariah Asia Dan Eropa.” Media Riset Akuntansi, Auditing & Informasi 21(1): 51–74. https://scholar.googleusercontent.com/scholar?q=cache:5rBM7GgI6_kJ:scholar.google.com/+Rifqi+Muhammad,+Risca+Azmiana+(2021)&hl=id&as_sdt=0,5. https://doi.org/10.25105/mraai.v21i1.9089
Muhfiatun, Muhfiatun. 2016. “The Effect of Sharia Monetary Policy and Financing Quality on Financial Performance in Sharia Banking.” Shirkah: Journal of Economics and Business 1(3): 257. https://doi.org/10.22515/shirkah.v1i3.38
Murtiyanti, Sri, Noer Azam Achsani, and Dedi Budiman Hakim. 2015. “Capital Adequacy of the Banking Industry in Indonesia.” Economic Journal of Emerging Markets 7(2): 69–77. https://doi.org/10.20885/ejem.vol7.iss2.art1
Musdiana, Niah, and Sri Herianingrum. 2015. “EFEKTIVITAS PEMBIAYAAN MUDHARABAH DALAM MENINGKATKAN KINERJA UMKM (Studi Kasus Pada BMT NURUL JANNAH GRESIK).” Jebis 1(1): 21–36. https://doi.org/10.20473/jebis.v1i1.1435
Muttaqiena, Abida. 2013. “Analisis Pengaruh Pdb, Inflasi, Tingkat Bunga, Dan Nilai Tukar Terhadap Dana Pihak Ketiga Perbankan Syariah Di Indonesia 2008-2012.” Economics Development Analysis Journal 2(3): 175–86. https://doi.org/10.15294/edaj.v2i3.1971
Nawaz, Huma, Maira Abrar, Asma Salman, and Syed Muhammad Hassan Bukhari. 2019. “Beyond Finance: Impact of Islamic Finance on Economic Growth in Pakistan.” Economic Journal of Emerging Markets 11(1): 8–18. https://doi.org/10.20885/ejem.vol11.iss1.art2
Nugraheni, Peni. 2018. “Sharia Supervisory Board and Social Performance of Indonesian Islamic Banks.” Jurnal Akuntansi & Auditing Indonesia 22(2): 137–47. https://doi.org/10.20885/jaai.vol22.iss2.art6
Nugroho, Lucky, Ahmad Badawi, and Nurul Hifayah. 2019. “Indonesia Islamic Bank Profitability 2010-2017.” Shirkah: Journal of Economics and Business 4(1): 2503–4243. https://doi.org/10.22515/shirkah.v4i1.240
Pambuko, Zulfikar Bagus, Nur Ichsan, and MB. Hendrie Anto. 2018. “Islamic Banks’ Financial Stability and Its Determinants: A Comparison Study With Conventional Banks in Indonesia.” Iqtishadia 11(2): 371. https://doi.org/10.21043/iqtishadia.v11i2.3346
Pramuka, Bambang Agus. 2012. “The Feasibility of Financing Indonesian Migrant Workers By Islamic Banks.” Economic Journal of Emerging Markets 4(2): 173–80. https://doi.org/10.20885/ejem.v4i2.3319
Puspita, Maya. 2013. “Analisis Rasio Likuiditas, Permodalan Dan Manajemen Di KSPS BMT LOgam Mulia.” IQTISHADIA Jurnal Kajian Ekonomi dan Bisnis Islam 7(1): 85–110. https://doi.org/10.21043/iqtishadia.v7i1.1102
Putriandini, Silviana. 2012. “IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL PADA Sistem Pengendalian Internal ...” Jurnal Akuntansi Multiparadigma. http://dx.doi.org/10.18202/jamal.2012.04.7150
Qodin, Ahmad. 2015. “Analisis Penyelesaian Pembiayaan Di Kjks Bmt Fastabiq Pati.” Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam STAIN Kudus 8(2): 305–28. http://dx.doi.org/10.21043/iqtishadia.v8i2.961
Qolby, Muhammad Luthfi. 2013. “Faktor – Faktor Yang Mempengaruhi Pembiayaan Pada Perbankan Syariah Di Indonesia Periode Tahun 2007 - 2013.” Economics Development Analysis Journal 2(4): 367–83. https://doi.org/10.15294/edaj.v2i4.3206
Raksayudha, Aldy Mochammad Faiz, and Regina Agustina. 2019. “Linking Religiosity and Job Performance in Islamic Rural Banks.” International Journal of Applied Business Research 1(02): 155–69. https://doi.org/10.35313/ijabr.v0i0.77
Ramdhoni, Mokhamad Ikhsan, and Firdaus Ahmad Fauzi. 2020. “An Analysis of Islamic Banks Performance Using Sharia Maqashid Index, Sharia Conformity and Profitability (SCnP) and CAMELS.” International Journal of Applied Business Research 2(01): 15–30. https://doi.org/10.35313/ijabr.v2i01.79
Rokhman, Wahibur. 2016. “Pengaruh Biaya, Angsuran Dan Kualitas Pelayanan Terhadap Kepuasan Nasabah Pembiayaan BMT Di Kabupaten Kudus.” IQTISHADIA Jurnal Kajian Ekonomi dan Bisnis Islam 9(2): 326. http://dx.doi.org/10.21043/iqtishadia.v9i2.1734
Rusdi, Kartika, and Indriastuti. 2021. “Toward Firm Performance in Indonesia: The Role of Good Corporate Governance and Investment Opportunity Set.” Jurnal Economia 17(1): 124. https://doi.org/10.21831/economia.v17i1.35562
Salwah, and Herianti. 2019. “Pengaruh Aktivitas Thin Capitalization Terhadap Penghindaran Pajak.” Jurnal Riset Bisnis 3(1): 97–129. https://doi.org/10.35592/jrb.v3i1.978
Setiawan, Iwan. 2019. “The Role of Islamic Banking in the Development of Economic Sectors in Indonesia.” International Journal of Applied Business Research 1(02): 88–99. https://doi.org/10.35313/ijabr.v1i02.70
Siregar, Saparuddin. 2016. “Apakah Distribusi Bagi Hasil Cash Basis Adil Bagi Deposan Bank Syariah ?” Jurnal Akuntansi Multiparadigma 7(1). http://dx.doi.org/10.18202/jamal.2016.04.7007
Siswanti, Indra. 2016. “Implementasi Good Corporate Governance Pada Kinerja Bank Syariah.” Jurnal Akuntansi Multiparadigma (2012): 307–21. https://doi.org/10.18202/jamal.2016.08.7023
Suprianto, Edy. 2014. “Pengaruh Penerapan Tata Kelola Pemerintahan Yang Baik Dan Teknologi Informasi Terhadap Kinerja Satuan Kerja Perangkat Daerah (Skpd) Guna Mendukung Implementasi Otonomi Daerah.” Jurnal Ekonomi Dan Bisnis 15(1): 109–20. http://dx.doi.org/10.30659/ekobis.15.1.17-30
Suprianto, Edy, Rahmawati, Doddy Setiawan, and Anni Aryani. 2019. “Controlling Generation Of Family Firms And Earnings Management In Indonesia: The Role Of Accounting Experts Of Audit Committees.” Journal Of International Studies 12(3): 246. https://doi.org/10.14254/2071-8330.2019/12-3/21
Suprianto, Edy, and Doddy Setiawan. 2017. “Manajemen Laba Di Indonesia: Studi Sebuah Bibliograpi.” Jurnal Keuangan Dan Perbankan 21(2): 59–84. https://doi.org/10.26905/jkdp.v21i2.1314
———. 2018. “Impact Of Family Control On The Relationship Between Earning Management And Future Performance In Indonesia.” Business And Economic Horizons 6(2): 293–317. https://doi.org/10.15208/beh.2018.25
———. 2021. “Accrual Earning Management And Future Performance: Evidence From Family Firm In Indonesia.” Jurnal Akuntansi Dan Auditing Indonesia 24(1): 1. https://doi.org/10.20885/jaai.vol24.iss1.art4
Supriyanto, Eddy. 2017. “Peningkatan Kinerja Pemerintah Daerah Melalui E-Governance Berbasis Sumber Daya Manusia Strategik (Studi Kasus Di Pemerintah Kabupaten Demak).” Riset Akuntansi dan Keuangan Indonesia 2(1): 61–74. http://dx.doi.org/10.30659/jai.4.1.12-23
Suseno, Priyonggo, and Omar Bamahriz. 2017. “Examining the Impact of Bank’s Risks to Islamic Banks’ Profitability.” Economic Journal of Emerging Markets 9(2): 125–37. https://doi.org/10.20885/ejem.vol9.iss2.art2
Trimulato, Trimulato. 2015. “Pengembangan Produk Bank Syariah Melalui Investasi Mudharabah Dengan Bagi Hasil Yang Pasti.” Jurnal Akuntansi dan Bisnis 15(2): 74. http://dx.doi.org/10.20961/jab.v15i2.178
Wahyudi, Rofiul, Siti Mujibatun, and Riduwan Riduwan. 2019. “Debt And Equity-Based Financing, Size And Islamic Banks Profitability: Empirical Evidence From Indonesia.” Iqtishadia 12(2): 227. http://dx.doi.org/10.21043/iqtishadia.v12i2.3539
Waluyo, Bambang. 2016. “Implementasi Pembiayaan Mudharabah Pada Bank Syariah Untuk Merealisasikan Tujuan Ekonomi Islam.” Jurnal Ekonomi dan Bisnis Islam 2(2): 188–206. https://doi.org/10.20473/jebis.v2i2.3167
Yudhiyati, Ratna, and Mahfud Solihin. 2016. “Apakah Pengungkapan Sosial Memediasi Hubungan Antara Variabel Kontekstual Dan Kinerja Keuangan? Bukti Empiris Pada Bank Syariah.” Jurnal Akuntansi & Auditing Indonesia 20(2): 85–98. https://doi.org/10.20885/jaai.vol20.iss2.art2
Yuliana, Rita. 2014. “Pemetaan Penelitian Kinerja Bank Syariah Dengan Menggunakan Informasi Keuangan.” Jurnal Akuntansi Multiparadigma 5(1). http://dx.doi.org/10.18202/jamal.2014.04.5004
Zainudin, Nik Nurul Hidayah Nik, S. Shahida, and Ahmad Azam Sulaiman@Mohamad. 2019. “Do Bankruptcy Profiles of Islamic Banks Differ across Organizational Structure? Evidence from Malaysia.” Economic Journal of Emerging Markets 11(2): 195–212. https://doi.org/10.20885/ejem.vol11.iss2.art7
Zulfikar, Z, Mujiyati, Andi Dwi Bayu Bawono, and Sri Wahyuni. 2019. “Dampak Kebijakan Cadangan Kerugian Penurunan Nilai Pembiayaan Musyarakah Pada Kinerja Keuangan Bank Unit Usaha Syariah Di Indonesia.” Riset Akuntansi dan Keuangan Indonesia 4(2): 43–52. http://journals.ums.ac.id/index.php/reaksi/index. https://doi.org/10.23917/reaksi.v4i1.7031.
Copyright (c) 2022 Edy Suprianto, Dedi Rusdi

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.















