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Risk Management and Sharia Conformity and Profitability Performance with Moderating Effect from Third Party Fund

Islamic Economics and Finance Journal · Vol. 1 No. 1 (2025) · pp. 12–23

Published
2025-05-08
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

This research analyzes the influence of financing risk, liquidity risk and operational efficiency risk on the performance of sharia compliance and profitability of islamic commercial banks by involving the moderating effect from third party funds. The research population consists of islamic commercial banks in Indonesia for the 2020-2023 period. This research is quantitative research using panel data regression. The result states that financing risk has a significant negative effect on sharia conformity, but has no effect on profitability. Liquidity risk does not affect both sharia conformity and profitability. Operational efficiency risk has no effect on sharia conformity, but has a significant negative effect on profitability. TPF is able to moderate the influence of financing risk on sharia conformity and operational efficiency risk on profitability. Based on these results, sharia commercial banks should pay more attention to implementation of financing risk management and operational efficiency risks in order to improve on their sharia conformity and profitability performance. Apart from that, sharia commercial banks also need to improve their ability to collect TPF in order to support more optimal bank performance. Further research is recommended to examine other factors such as corporate governance which have not been examined in this study.

Keywords

Collaboration network of the authors

34 authors · 44 co-authorship links

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  • Universitas Teknologi Digital Indonesia
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
Kuat Waluyo JatiAffiliation unknown2
Nina OktarinaAffiliation unknown1
Heni Agus PurwantiAffiliation unknown1
Bowo SumantoAffiliation unknown1
Kiswanto KiswantoAffiliation unknown1
Wahyu PratiwiAffiliation unknown1
Fitantri Ambar RiniAffiliation unknown1
Pujianto PujiantoUniversitas Teknologi Digital Indonesia1
Awalya Ma’rifatul JannahAffiliation unknown1
Sofrotul NikhmahAffiliation unknown1
Suci AstutiAffiliation unknown1
Taufan PrihadiniAffiliation unknown1
Achmad FurqonAffiliation unknown1
Achmad RifaiAffiliation unknown1
Achmad Riqi DzulkurnainAffiliation unknown1
Desi LarasatiAffiliation unknown1
Prasti PraditasariAffiliation unknown1
Lilis SaputriAffiliation unknown1
Yogi ArumsariAffiliation unknown1
Andika Bayu EstiawanAffiliation unknown1
Ishlah AvianAffiliation unknown1
Laeli MafudahAffiliation unknown1
Nurul ArifahAffiliation unknown1
Ayuni Riska PutriAffiliation unknown1
Dwi IstikhomahAffiliation unknown1
Winda PuspitasariAffiliation unknown1
Yusi ArdiniAffiliation unknown1
Muhammad Ihlashul'amalAffiliation unknown1
Annis Nurfitriana NihayahAffiliation unknown1
Ayuntavia AyuntaviaAffiliation unknown1
Rima MurtiningsihAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/isefin/oai, first harvested 6 Nov 2026, last seen 6 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">Risk Management and Sharia Conformity and Profitability Performance with Moderating Effect from Third Party Fund</dc:title>
	<dc:creator xml:lang="en"> Sofi Zakiya, Anisa</dc:creator>
	<dc:creator xml:lang="en">Asrori, Asrori</dc:creator>
	<dc:creator xml:lang="en">Retno Pinasti, Enggarningtyas</dc:creator>
	<dc:subject xml:lang="en">Sharia Conformity and Profitability</dc:subject>
	<dc:subject xml:lang="en">Risk Management</dc:subject>
	<dc:subject xml:lang="en">Third Party Funds</dc:subject>
	<dc:description xml:lang="en">This research analyzes the influence of financing risk, liquidity risk and operational efficiency risk on the performance of sharia compliance and profitability of islamic commercial banks by involving the moderating effect from third party funds. The research population consists of islamic commercial banks in Indonesia for the 2020-2023 period. This research is quantitative research using panel data regression. The result states that financing risk has a significant negative effect on sharia conformity, but has no effect on profitability. Liquidity risk does not affect both sharia conformity and profitability. Operational efficiency risk has no effect on sharia conformity, but has a significant negative effect on profitability. TPF is able to moderate the influence of financing risk on sharia conformity and operational efficiency risk on profitability. Based on these results, sharia commercial banks should pay more attention to implementation of financing risk management and operational efficiency risks in order to improve on their sharia conformity and profitability performance. Apart from that, sharia commercial banks also need to improve their ability to collect TPF in order to support more optimal bank performance. Further research is recommended to examine other factors such as corporate governance which have not been examined in this study.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2025-05-08</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/isefin/article/view/21945</dc:identifier>
	<dc:source xml:lang="en">Islamic Economics and Finance Journal; Vol. 1 No. 1 (2025); 12-23</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/isefin/article/view/21945/3938</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Islamic Economics and Finance Journal</dc:rights>
</oai_dc:dc>