THE EFFECT OF ZISWAF, ROE, AND GWM FUND RECEIPTS ON NPF NETT WITH FIRM SIZE AS A MODERATION VARIABLE IN ISLAMIC BANKING IN INDONESIA PERIOD 2018.Q1-2023.Q3
Article Sidebar
Published
Sep 26, 2024
Main Article Content
Abstract
The effect of ZISWAF funds, ROE, and GWM on NPF nett using firm size moderation is a complex research subject and requires further analysis. This study found that ZISWAF funds have a positive influence on community welfare, as well as an effect on NPF nett indirectly through community development and education. ROE and reserve requirements also have an influence on NPF nett, but research needs to be expanded to fully understand their influence. Firm size plays an important role in moderating the effect of various financial factors on firm performance, as well as influencing the relationship between ZISWAF funds, ROE, and GWM with NPF nett. Further research is needed to fully understand the effect of ZISWAF funds, ROE, and GWM on NPF nett, as well as expanding the parameters and scope of the study to broaden the knowledge of its effect on other sectors in various ASEAN countries.
Article Details
How to Cite
ISTIQOMAH, Azizatul; BUDIANTO, Eka Wahyu Hestya.
THE EFFECT OF ZISWAF, ROE, AND GWM FUND RECEIPTS ON NPF NETT WITH FIRM SIZE AS A MODERATION VARIABLE IN ISLAMIC BANKING IN INDONESIA PERIOD 2018.Q1-2023.Q3.
Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 10, n. 1, p. 341-356, sep. 2024.
ISSN 2541-3333.
Available at: <http://conferences.uin-malang.ac.id/index.php/iconies/article/view/2948>. Date accessed: 22 nov. 2024.
Section
Articles
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Abadiyah, F. (2023). The Role of Net Profit Margin, Asset Turnover, and Equity Multiplier in Driving Stock Returns: Moderating Effect of ROE Dupont. Petra International Journal of Business Studies, 6(2), 185–192. https://doi.org/10.9744/petraijbs.6.2.185-192
Absari, H. A., & Kinasih, H. W. (2021). The Role Of Corporate Social Responsibility Moderation On Return On Equity And Net Profit Margin On Stock Prices. Journal of Research (JUARA), 11(2), 256–273. https://doi.org/10.36733/juara.v11i2.2838
Achmad, I. M., & Nabila, V. P. (2023). Analysis of the Health Level of Sharia Banks in Indonesia in 2017-2020. In Search, 22(2), 297–305. https://doi.org/10.37278/insearch.v22i2.753
Alandejani, M., & Asutay, M. (2017). Nonperforming loans in the GCC banking sectors: Does the Islamic finance matter? Research in International Business and Finance, 42, 832–854. https://doi.org/10.1016/j.ribaf.2017.07.020
Ar Rumaishaa, Z., & Zamzami, R. M. (2022). The Effect Of Murabahah And Istishna Financing On Net Profit With Tpf As A Moderating Variable In Islamic Commercial Banks For The 2018-2020 Period. Cashflow : Current Advanced Research On Sharia Finance And Economic Worldwide, 1(4), 115–130.
https://doi.org/10.55047/cashflow.v1i4.305
Davis, A. E. (2018). Global Production Networks and the Private Organization of World Trade. Journal of Economic Issues, 52(2), 358–367. https://doi.org/10.1080/00213624.2018.1469865
Djatmiko, B., & Rachman, D. A. (2022). The Effect of Mudharabah and Murabahah Financing on Non-Performing Financing (NPF) (Case Study on Sharia Commercial Banks in Indonesia). Star, 12(1), 1.
https://doi.org/10.55916/jsar.v12i1.63
Doan, T. D. U., Nguyen, T. H., Tran, T. H., Nguyen, D. N., Nguyen, V. H., Phan, T. T. H., & Nguyen, T. T. H. (2022). The moderating role export and firm size on the relationship between green supply chain management and operational performance. Uncertain Supply Chain Management, 10(4), 1161–1174.
https://doi.org/10.5267/j.uscm.2022.8.011
Faidah, F. (2018). The Effect Of Capital Structure, Corporate Governance, Liquidity And Firm Size On Firm Value With Roe As Intervening Variables. Jurnal Ekonomi Dan Bisnis, 19(3), 24. https://doi.org/10.30659/ekobis.19.3.24-35
Farianti, R., Pramuka, B. A., & Purwati, A. S. (2020). The Influence of NPF, NOM and FDR on Murabahah Financing with Deposits as Moderating Variables. MALIA: Journal of Islamic Banking and Finance, 3(1), 17.
https://doi.org/10.21043/malia.v3i1.5665
Galumbang Hutagalung, H. (2021). The Effect of DAR and Firm Size on ROE and Tax Avoidance as Moderating Variable (Empirical Study on Companies Listed on Idx in the Healthcare Sector -Papan Utama). Journal of Economics, Finance And
Management Studies, 04(08). https://doi.org/10.47191/jefms/v4-i8-25
Gunawan, A., Faculty, P., & Universitas, H. (2022). The regulation of the minimum mandatory current account of Islamic banks as a. 08, 473–485.
Hamidah, R. A., Widiastuti, T., Alam, A., & Cahyono, E. F. (2017). Impact of ZIS (Zakah, Infaq and Sadaqa) Distribution and Islamic Financial Institutions to MSMEs (Micro, Small, and Medium Enterprises) and Gross Regional Product Growth in East Java (2011-2014 Periods). Journal of Islamic Financial Studies, 3(1), 1–15.
https://doi.org/10.12785/JIFS/030101
Hardana, A., Syahuri Zein, A., Johanna, A., & Avinash, B. (2023). Factors Influencing Non-Performing Financing (NPF) In Sharia Banking. Journal Markcount Finance, 1(2), 87–97. https://doi.org/10.55849/jmf.v1i2.87
Hastuti, R. T., & Andrew, R. (2023). Factors Affecting Dividend Pay Out Ratio With Roe (Return on Equity) As Moderating Variable. International Journal of Application on Economics and Business, https://doi.org/10.24912/ijaeb.v1i3.1157-1164 1(3), 1157–1164.
Husnadi, T. C., Marianti, T., & Ramadhan, T. (2022). Determination of shareholders’ welfare with financing quality as a moderating variable. APTISI Transactions on Management (ATM), 6(2), 191–208. https://doi.org/10.33050/atm.v6i2.1799
Kahfi, M. S., & Imsar, I. (2022). Analysis of management of zakat, infaq, alms (zis) funds in improving the economy of the dhuafa. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(1). https://doi.org/10.32670/fairvalue.v5i1.2202
Absari, H. A., & Kinasih, H. W. (2021). The Role Of Corporate Social Responsibility Moderation On Return On Equity And Net Profit Margin On Stock Prices. Journal of Research (JUARA), 11(2), 256–273. https://doi.org/10.36733/juara.v11i2.2838
Achmad, I. M., & Nabila, V. P. (2023). Analysis of the Health Level of Sharia Banks in Indonesia in 2017-2020. In Search, 22(2), 297–305. https://doi.org/10.37278/insearch.v22i2.753
Alandejani, M., & Asutay, M. (2017). Nonperforming loans in the GCC banking sectors: Does the Islamic finance matter? Research in International Business and Finance, 42, 832–854. https://doi.org/10.1016/j.ribaf.2017.07.020
Ar Rumaishaa, Z., & Zamzami, R. M. (2022). The Effect Of Murabahah And Istishna Financing On Net Profit With Tpf As A Moderating Variable In Islamic Commercial Banks For The 2018-2020 Period. Cashflow : Current Advanced Research On Sharia Finance And Economic Worldwide, 1(4), 115–130.
https://doi.org/10.55047/cashflow.v1i4.305
Davis, A. E. (2018). Global Production Networks and the Private Organization of World Trade. Journal of Economic Issues, 52(2), 358–367. https://doi.org/10.1080/00213624.2018.1469865
Djatmiko, B., & Rachman, D. A. (2022). The Effect of Mudharabah and Murabahah Financing on Non-Performing Financing (NPF) (Case Study on Sharia Commercial Banks in Indonesia). Star, 12(1), 1.
https://doi.org/10.55916/jsar.v12i1.63
Doan, T. D. U., Nguyen, T. H., Tran, T. H., Nguyen, D. N., Nguyen, V. H., Phan, T. T. H., & Nguyen, T. T. H. (2022). The moderating role export and firm size on the relationship between green supply chain management and operational performance. Uncertain Supply Chain Management, 10(4), 1161–1174.
https://doi.org/10.5267/j.uscm.2022.8.011
Faidah, F. (2018). The Effect Of Capital Structure, Corporate Governance, Liquidity And Firm Size On Firm Value With Roe As Intervening Variables. Jurnal Ekonomi Dan Bisnis, 19(3), 24. https://doi.org/10.30659/ekobis.19.3.24-35
Farianti, R., Pramuka, B. A., & Purwati, A. S. (2020). The Influence of NPF, NOM and FDR on Murabahah Financing with Deposits as Moderating Variables. MALIA: Journal of Islamic Banking and Finance, 3(1), 17.
https://doi.org/10.21043/malia.v3i1.5665
Galumbang Hutagalung, H. (2021). The Effect of DAR and Firm Size on ROE and Tax Avoidance as Moderating Variable (Empirical Study on Companies Listed on Idx in the Healthcare Sector -Papan Utama). Journal of Economics, Finance And
Management Studies, 04(08). https://doi.org/10.47191/jefms/v4-i8-25
Gunawan, A., Faculty, P., & Universitas, H. (2022). The regulation of the minimum mandatory current account of Islamic banks as a. 08, 473–485.
Hamidah, R. A., Widiastuti, T., Alam, A., & Cahyono, E. F. (2017). Impact of ZIS (Zakah, Infaq and Sadaqa) Distribution and Islamic Financial Institutions to MSMEs (Micro, Small, and Medium Enterprises) and Gross Regional Product Growth in East Java (2011-2014 Periods). Journal of Islamic Financial Studies, 3(1), 1–15.
https://doi.org/10.12785/JIFS/030101
Hardana, A., Syahuri Zein, A., Johanna, A., & Avinash, B. (2023). Factors Influencing Non-Performing Financing (NPF) In Sharia Banking. Journal Markcount Finance, 1(2), 87–97. https://doi.org/10.55849/jmf.v1i2.87
Hastuti, R. T., & Andrew, R. (2023). Factors Affecting Dividend Pay Out Ratio With Roe (Return on Equity) As Moderating Variable. International Journal of Application on Economics and Business, https://doi.org/10.24912/ijaeb.v1i3.1157-1164 1(3), 1157–1164.
Husnadi, T. C., Marianti, T., & Ramadhan, T. (2022). Determination of shareholders’ welfare with financing quality as a moderating variable. APTISI Transactions on Management (ATM), 6(2), 191–208. https://doi.org/10.33050/atm.v6i2.1799
Kahfi, M. S., & Imsar, I. (2022). Analysis of management of zakat, infaq, alms (zis) funds in improving the economy of the dhuafa. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(1). https://doi.org/10.32670/fairvalue.v5i1.2202