SHARIA RURAL BANK’S PERFORMANCE: CAPITAL, FINTECH, FUNDS AND CREDIT RISK
Abstract
This research examines the interrelationship among capital adequacy ratio, financial technology, and third-party funds on financial performance, focusing on the moderating role of credit risk. The sample consisted of twenty-five Islamic Rural Banks in Indonesia, selected through purposive sampling from those listed in the Financial Services Authority (OJK) from 2019 to 2024 and cooperating with PT Komunal Indonesia. The research employed panel data regression analysis conducted with E-Views 12 software, with quarterly financial statements as the primary data source. The findings reveal that while the capital adequacy ratio partially does not determine financial performance, it significantly impacts when credit risk is considered a moderator. Additionally, financial technology partially affects financial performance, and credit risk enhances the relationship between financial technology and performance. Conversely, third-party funds did not significantly affect financial performance, and credit risk did not moderate the two variables. According to the study's findings, Sharia Rural Bank management should be able to make informed decisions regarding business strategy and the utilization of productive assets by considering the evolving technological landscape to maintain public trust.
References
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Aini, L. (2024). The Influence of Financial Technology on the Financial Performance of Regional Banking in Indonesia. Politeknik Negeri Jakarta.
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Amalia, R., Setyowati, D. H., & Djatnika, D. (2022). The Influence of CAR and NPF on Return on Assets with Murabahah Financing as an Intervening Variable at Bank Muamalat. Journal of Applied Islamic Economics and Finance, 2(3), 469–479. https://doi.org/10.35313/jaief.v2i3.2999
Aranita, H. D., Fakhruddin, I., Pramono, H., & Pratama, B. C. (2022). The Influence of Types of Financing Products and Third-Party Funds on Profitability at Indonesian Islamic Commercial Banks. NISBAH: Jurnal Perbanka Syariah, 8(2), 138–155. https://doi.org/10.30997/jn.v8i2.7348
Ariefianto, M. D. (2019). Econometrics Essentials and Applications Using EViews. Jakarta. Erlangga.
Az Zahra, A. N., & Miranti, T. (2023). the Sharia Bank Stability: How Fintech and Financial Ratio Fixed It? I-Finance: a Research Journal on Islamic Finance, 9(1), 51–69. https://doi.org/10.19109/ifinance.v9i1.17023
Azwa, S., & Afriani, S. (2016). Financial Performance Analysis at PT. Muamalat Harkat Sukaraja Islamic People’s Financing Bank (BPRS). Ekombis Review, 4(2).
Connelly, Brian L, Certo, S. Trevis, Reutzel, Christopher R, DesJardine, Mark R, & Zhou, Yi Shi. (2024). Signaling Theory: State of the Theory and Its Future. Journal of Management, 51(1), 24–61. https://doi.org/10.1177/01492063241268459
Evita, S. (2024). The Influence of Financial Technology on Financial Performance in Banking Companies Listed on the Indonesia Stock Exchange. Universitas Medan Area.
Financial Services Authority. (2024). Roadmap for Development and Strengthening of BPR and BPRS Industry (RP2B) 2024 - 2027. 1–95. https://www.ojk.go.id/id/berita-dan-kegiatan/info-terkini/Pages/Roadmap-Pengembangan-dan-Penguatan-Industri-BPR-dan-BPRS-RP2B-2024---2027.aspx
Fitriana, A. (2024). Buku Ajar Analisis Laporan Keuangan. Akademi Keuangan & Perbankan Riau (AKBAR).
Hapsari, D. O., & Firmansyah, A. (2024). Does Sustainbility Disclosure Have A Moderating Role In Examining Firm Value In Bnking Industry? 6(2), 87–101.
Ika, S. A. (2019). The Distruption Of Fintech On Rural Bank: An Empirical Study On Rural Banks In Indonesia. Universitas Islam Indonesia.
Ilmang, L., & Nawirah, N. (2020). Determinants of E-Payment Services, Financial and Macroeconomic Ratios to Company Performance. Equity, 23(1), 31–42. https://doi.org/10.34209/equ.v23i1.1711
Indrianti, S., Gamayuni, R. R., & Susilowati, R. Y. N. (2022). The Influence of Financial Technology on the Financial Performance of Conventional Banking Listed on the Indonesia Stock Exchange (IDX) in 2017-2021. Ultimaccounting Jurnal Ilmu Akuntansi, 14(2), 349–373. https://doi.org/10.31937/akuntansi.v14i2.2926
Iska, S., & Fitriani. (2020). Analysis of the Influence of Receivables, Capital Adequacy and Cash on the Profitability of Islamic People’s Financing Banks (BPRS) in West Sumatra. ILTIZAM Journal of Shariah Economic Research, 4(1), 23. https://doi.org/10.30631/iltizam.v4i1.574
Kasmir. (2017). Banks and Other Financial Institutions. Jakarta: Rajawali Pers.
Kurnia, T., & Wahyudi, S. (2022). The Influence of CAR, FDR, and BOPO with NPF as Moderating Variables on the Financial Performance of Islamic Banking in Indonesia. Jurnal Studi Manajemen Organisasi, 18(2), 49–59. https://doi.org/10.14710/jsmo.v18i2.39204
Magdalena, A., & Lizabeth. (2018). The Influence of Net Interest Margin (NIM) and Liquidity on the Capital Adequacy Ratio (CAR) in Banks Listed on the Indonesia Stock Exchange. Jurnal Ilmiah Manajemen Kesatuan, 6(1), 17–24. https://doi.org/10.37641/jimkes.v6i1.32
Marliyah, Kamilah K, & Rahmadina. (2021). The Effect of Murabahah Financing and Profit Sharing on the Profitability of Return on Assets (ROA) Through Non Performing Financing (NPF) In Sharia Commercial Banks. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 4(3), 4873–4886.
Meliza. (2023). The Influence of Third Party Funds on the Profitability of Rural Credit Banks with Interest Rates as a Moderating Variable. Jurnal Bisnis Manajemen dan Kewirausahaan, 4, 33–41.
Muchtar, D., Azhari, F., & Bensaadi, I. (2021). Determinant of sharia banks profitability in Indonesia: The moderating effect of non performing financing. Jurnal Kajian Manajemen Bisnis, 10(1), 70. https://doi.org/10.24036/jkmb.11245700
Mujairimi. (2023). The Effect Of Third Party Fungs, Capital Adequacy Ratio, And Financing To Deposit Ratio On Profitability With Non-Performing Financing As Moderation Variables In Syariah People’s Finance Bank Bhakti Sumekar Sumenep. Technium Social Sciences Journal, 47, 379–397.
Nadratuzzaman Hosen, M., Muhari, S., & Costner Kardius, K. (2021). The Effects of Productivity and Liquidity on the Profitability of Islamic Banks in Indonesia. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 13(2), 411–430. https://doi.org/10.15408/aiq.v13i2.22585
Nurmasari, D. D. (2022). The influence of CAR, FDR, DPK and BOPO on the profitability of BPRS in Indonesia. Review of Applied Accounting, 2(2).
Pandhega, N. L. (2021). The Influence of DPK, Mudharabah Financing, Musyarakah Financing and Murabahah Financing on Profitability with NPF as a Moderating Variable at Islamic Commercial Banks in Indonesia in 2016-2020. IAIN Salatiga.
Priyo, A. H., Arsyianti, L. D., & Ascarya, A. (2021). Determinant Indonesian Islamic Rural Bank’s Characteristics on Implementing Financial Technology for Their Business. Jurnal Manajemen Teknologi, 20(2), 188–207. https://doi.org/10.12695/jmt.2021.20.2.7
Pujiyanty, L., Puspita, R. E., & Mochlasin, M. (2022). Measuring the Role of Non-Performing Financing in Boosting Profitability of Islamic Commercial Banks. El Dinar, 10(1), 1–15. https://doi.org/10.18860/ed.v10i1.12955
Putra, A, A. (2019). Analysis of Problematic Credit Settlement at PT. Bank Perkreditan Rakyat Prima Mulia Anugrah Padang Branch [Akademi Keuangan dan Perbankan “Pembangunan” (AKBP)]. https://doi.org/10.31219/osf.io/apf76
Rahma, F., & Sutrisno. (2023). Banking Risk, Third-Party Fund And Performance: Cases of Conventional Bank in Indonesian Stock Exchange. International Journal of Finance & Banking Studies (IJFBS), 12(2), 47–54. https://www.ssbfnet.com/ojs/index.php/ijfbs
Robertson, J. et al. (2023). Innovation performance: The effect of knowledge-based dynamic capabilities in cross-country innovation ecosystems. International Business Review, 32(2). https://doi.org/10.1016/j.ibusrev.2021.101866
Rosada, E. A., & Aulia, F. (2023). Non-Performing Financing in Moderating the Influence of Third Party Funds, Capital Adequacy Ratio, and Financing to Deposit Ratio on Return on Assets of Islamic Commercial Banks. JIEF : Journal of Islamic Economics and Finance, 3(1), 26–41. https://doi.org/10.28918/jief.v3i1.7070
Safitri, I. A., & Nur, D. I. (2024). Profitability Analysis With Credit Risk As A Moderating Variable In The Banking Sector Listed On The Indonesia Stock Exchange (IDX). Journal of Management Small and Medium Enterprises, 17(2), 645–654.
Schumpeter, J. (2021). The Theory of Economic Development. In The Theory of Economic Development (1 ed.).
https://doi.org/10.4324/9781003146766
Setiati, P. P., Mintarsih, M., & Magi, B. I. (2021). The Influence of Third Party Funds and Total Assets on Return on Assets at BPRS Al Salaam Amal Salman. 1(1), 53–60.
Shanmugam, K.R, & Nigam, R. (2020). Impact of technology on the financial performance of Indian commercial banks: a clustering based approach. Innovation and Development, 10(3), 433–449. https://doi.org/10.1080/2157930X.2019.1685792
Sondakh, J. J., Tulung, J. E., & Karamoy, H. (2021). The Effect Of Third-Party Funds, Credit Risk,Market Risk, and Operational Risk On Profitability In Banking. 10(2), 179–185. https://doi.org/10.22495/jgrv10i2art15
Suhadi, S., & Inaroh, D. (2018). The Effect of Capital Adequacy (CAR), Operational Efficiency (BOPO), and Financing Quality (NPF) on Profitability (ROA) in Islamic Banks in Indonesia. MALIA: Journal of Islamic Banking and Finance, 1(1), 145–164. https://doi.org/10.21043/malia.v1i1.3988
Supriyadi, Darmawan, J., & Bandarsyah. (2023). The Influence of Financial Technology (Fintech) on Banking Profitability in Indonesia. Prosiding Seminar Nasional Darmajaya, 56–71. https://apjii.or.id/
Trimulato, T. (2019). Fintech for Sharia Micro Finance Institution: Qualitative Analysis toward Utilization of Financial Technology in BPRS and BMT. AL-FALAH : Journal of Islamic Economics, 4(2), 123. https://doi.org/10.29240/alfalah.v4i2.917
Triya, I., & Dewi, S. (2023). The Influence of Third Party Funds and Non Performing Financing on Return on Assets (ROA) at Islamic Commercial Banks in Indonesia. Jurnal Ilmiah Wahana Pendidikan, 9(5), 293–300.
Viciwati, V. (2021). Factors Affecting the Profitability Level (Study on Buku 3 Conventional Commercial Banks Registered With the Financial Services Authority). Dinasti International Journal of Management Science, 2(5), 751–765. https://doi.org/10.31933/dijms.v2i5.868
Wardani, A. K. (2024). The Influence of Current Ratio, Debt to Equity Ratio and Specific Iudtri on Profitability with Credit Risk as a Moderator Study on Islamic Commercial Banks Registered with OJK in 2019-2023.
Widarjono, A., & Rudatin, A. (2020). Financing diversification and Indonesian Islamic bank’s non- performing financing Agus. Jurnal Ekonomi &Keuangan Islam, 7(1), 59–76. https://journal.uii.ac.id/JEKI/article/download/15089/10329/39738
Widiyaningtias, A., & Dura, J. (2022). Comparative Analysis of Financial Performance of BPR and BPRS East Java Before and During Covid-19 Pandemic. 6(April), 1486–1497.
Wulansari, R. (2020). Analysis of the Impact of Bank Credit Growth on Financial System Stability. Jurnal Ilmiah Mahasiswa FEB UB, 8(1), 1–13.
Yudaruddin, R. (2023). Financial technology and performance in Islamic and conventional banks. Journal of Islamic Accounting and Business Research, 14(1), 100–116. https://doi.org/10.1108/JIABR-03-2022-0070
Zaenudin, A., & Saadati, N. (2023). The Influence Of CAR, ROA, FDR On Murabahah Financing With NPF As Moderating Variable. Journal of Applied Economics, 8(1), 1745–1784.
Zubaidah, A. nur, & Hartono, T. (2019). Analysis of the Influence of Minimum Capital Adequacy Requirement (KPMM) Non Performing Financing (NPF), Financing to Deposit (FDR) and Operational Costs on Operational Income (BOPO) on Return on Assets (ROA) at Islamic Commercial Banks in Indonesia Perio. Journal of Sains Ekonomi dan Perbankan Syariah, 9(1), 16.
Aini, L. (2024). The Influence of Financial Technology on the Financial Performance of Regional Banking in Indonesia. Politeknik Negeri Jakarta.
Almulla, D., & Aljughaiman, A. A. (2021). Does financial technology matter? Evidence from an alternative banking system. Cogent Economics and Finance, 9(1). https://doi.org/10.1080/23322039.2021.1934978
Amalia, R., Setyowati, D. H., & Djatnika, D. (2022). The Influence of CAR and NPF on Return on Assets with Murabahah Financing as an Intervening Variable at Bank Muamalat. Journal of Applied Islamic Economics and Finance, 2(3), 469–479. https://doi.org/10.35313/jaief.v2i3.2999
Aranita, H. D., Fakhruddin, I., Pramono, H., & Pratama, B. C. (2022). The Influence of Types of Financing Products and Third-Party Funds on Profitability at Indonesian Islamic Commercial Banks. NISBAH: Jurnal Perbanka Syariah, 8(2), 138–155. https://doi.org/10.30997/jn.v8i2.7348
Ariefianto, M. D. (2019). Econometrics Essentials and Applications Using EViews. Jakarta. Erlangga.
Az Zahra, A. N., & Miranti, T. (2023). the Sharia Bank Stability: How Fintech and Financial Ratio Fixed It? I-Finance: a Research Journal on Islamic Finance, 9(1), 51–69. https://doi.org/10.19109/ifinance.v9i1.17023
Azwa, S., & Afriani, S. (2016). Financial Performance Analysis at PT. Muamalat Harkat Sukaraja Islamic People’s Financing Bank (BPRS). Ekombis Review, 4(2).
Connelly, Brian L, Certo, S. Trevis, Reutzel, Christopher R, DesJardine, Mark R, & Zhou, Yi Shi. (2024). Signaling Theory: State of the Theory and Its Future. Journal of Management, 51(1), 24–61. https://doi.org/10.1177/01492063241268459
Evita, S. (2024). The Influence of Financial Technology on Financial Performance in Banking Companies Listed on the Indonesia Stock Exchange. Universitas Medan Area.
Financial Services Authority. (2024). Roadmap for Development and Strengthening of BPR and BPRS Industry (RP2B) 2024 - 2027. 1–95. https://www.ojk.go.id/id/berita-dan-kegiatan/info-terkini/Pages/Roadmap-Pengembangan-dan-Penguatan-Industri-BPR-dan-BPRS-RP2B-2024---2027.aspx
Fitriana, A. (2024). Buku Ajar Analisis Laporan Keuangan. Akademi Keuangan & Perbankan Riau (AKBAR).
Hapsari, D. O., & Firmansyah, A. (2024). Does Sustainbility Disclosure Have A Moderating Role In Examining Firm Value In Bnking Industry? 6(2), 87–101.
Ika, S. A. (2019). The Distruption Of Fintech On Rural Bank: An Empirical Study On Rural Banks In Indonesia. Universitas Islam Indonesia.
Ilmang, L., & Nawirah, N. (2020). Determinants of E-Payment Services, Financial and Macroeconomic Ratios to Company Performance. Equity, 23(1), 31–42. https://doi.org/10.34209/equ.v23i1.1711
Indrianti, S., Gamayuni, R. R., & Susilowati, R. Y. N. (2022). The Influence of Financial Technology on the Financial Performance of Conventional Banking Listed on the Indonesia Stock Exchange (IDX) in 2017-2021. Ultimaccounting Jurnal Ilmu Akuntansi, 14(2), 349–373. https://doi.org/10.31937/akuntansi.v14i2.2926
Iska, S., & Fitriani. (2020). Analysis of the Influence of Receivables, Capital Adequacy and Cash on the Profitability of Islamic People’s Financing Banks (BPRS) in West Sumatra. ILTIZAM Journal of Shariah Economic Research, 4(1), 23. https://doi.org/10.30631/iltizam.v4i1.574
Kasmir. (2017). Banks and Other Financial Institutions. Jakarta: Rajawali Pers.
Kurnia, T., & Wahyudi, S. (2022). The Influence of CAR, FDR, and BOPO with NPF as Moderating Variables on the Financial Performance of Islamic Banking in Indonesia. Jurnal Studi Manajemen Organisasi, 18(2), 49–59. https://doi.org/10.14710/jsmo.v18i2.39204
Magdalena, A., & Lizabeth. (2018). The Influence of Net Interest Margin (NIM) and Liquidity on the Capital Adequacy Ratio (CAR) in Banks Listed on the Indonesia Stock Exchange. Jurnal Ilmiah Manajemen Kesatuan, 6(1), 17–24. https://doi.org/10.37641/jimkes.v6i1.32
Marliyah, Kamilah K, & Rahmadina. (2021). The Effect of Murabahah Financing and Profit Sharing on the Profitability of Return on Assets (ROA) Through Non Performing Financing (NPF) In Sharia Commercial Banks. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 4(3), 4873–4886.
Meliza. (2023). The Influence of Third Party Funds on the Profitability of Rural Credit Banks with Interest Rates as a Moderating Variable. Jurnal Bisnis Manajemen dan Kewirausahaan, 4, 33–41.
Muchtar, D., Azhari, F., & Bensaadi, I. (2021). Determinant of sharia banks profitability in Indonesia: The moderating effect of non performing financing. Jurnal Kajian Manajemen Bisnis, 10(1), 70. https://doi.org/10.24036/jkmb.11245700
Mujairimi. (2023). The Effect Of Third Party Fungs, Capital Adequacy Ratio, And Financing To Deposit Ratio On Profitability With Non-Performing Financing As Moderation Variables In Syariah People’s Finance Bank Bhakti Sumekar Sumenep. Technium Social Sciences Journal, 47, 379–397.
Nadratuzzaman Hosen, M., Muhari, S., & Costner Kardius, K. (2021). The Effects of Productivity and Liquidity on the Profitability of Islamic Banks in Indonesia. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 13(2), 411–430. https://doi.org/10.15408/aiq.v13i2.22585
Nurmasari, D. D. (2022). The influence of CAR, FDR, DPK and BOPO on the profitability of BPRS in Indonesia. Review of Applied Accounting, 2(2).
Pandhega, N. L. (2021). The Influence of DPK, Mudharabah Financing, Musyarakah Financing and Murabahah Financing on Profitability with NPF as a Moderating Variable at Islamic Commercial Banks in Indonesia in 2016-2020. IAIN Salatiga.
Priyo, A. H., Arsyianti, L. D., & Ascarya, A. (2021). Determinant Indonesian Islamic Rural Bank’s Characteristics on Implementing Financial Technology for Their Business. Jurnal Manajemen Teknologi, 20(2), 188–207. https://doi.org/10.12695/jmt.2021.20.2.7
Pujiyanty, L., Puspita, R. E., & Mochlasin, M. (2022). Measuring the Role of Non-Performing Financing in Boosting Profitability of Islamic Commercial Banks. El Dinar, 10(1), 1–15. https://doi.org/10.18860/ed.v10i1.12955
Putra, A, A. (2019). Analysis of Problematic Credit Settlement at PT. Bank Perkreditan Rakyat Prima Mulia Anugrah Padang Branch [Akademi Keuangan dan Perbankan “Pembangunan” (AKBP)]. https://doi.org/10.31219/osf.io/apf76
Rahma, F., & Sutrisno. (2023). Banking Risk, Third-Party Fund And Performance: Cases of Conventional Bank in Indonesian Stock Exchange. International Journal of Finance & Banking Studies (IJFBS), 12(2), 47–54. https://www.ssbfnet.com/ojs/index.php/ijfbs
Robertson, J. et al. (2023). Innovation performance: The effect of knowledge-based dynamic capabilities in cross-country innovation ecosystems. International Business Review, 32(2). https://doi.org/10.1016/j.ibusrev.2021.101866
Rosada, E. A., & Aulia, F. (2023). Non-Performing Financing in Moderating the Influence of Third Party Funds, Capital Adequacy Ratio, and Financing to Deposit Ratio on Return on Assets of Islamic Commercial Banks. JIEF : Journal of Islamic Economics and Finance, 3(1), 26–41. https://doi.org/10.28918/jief.v3i1.7070
Safitri, I. A., & Nur, D. I. (2024). Profitability Analysis With Credit Risk As A Moderating Variable In The Banking Sector Listed On The Indonesia Stock Exchange (IDX). Journal of Management Small and Medium Enterprises, 17(2), 645–654.
Schumpeter, J. (2021). The Theory of Economic Development. In The Theory of Economic Development (1 ed.).
https://doi.org/10.4324/9781003146766
Setiati, P. P., Mintarsih, M., & Magi, B. I. (2021). The Influence of Third Party Funds and Total Assets on Return on Assets at BPRS Al Salaam Amal Salman. 1(1), 53–60.
Shanmugam, K.R, & Nigam, R. (2020). Impact of technology on the financial performance of Indian commercial banks: a clustering based approach. Innovation and Development, 10(3), 433–449. https://doi.org/10.1080/2157930X.2019.1685792
Sondakh, J. J., Tulung, J. E., & Karamoy, H. (2021). The Effect Of Third-Party Funds, Credit Risk,Market Risk, and Operational Risk On Profitability In Banking. 10(2), 179–185. https://doi.org/10.22495/jgrv10i2art15
Suhadi, S., & Inaroh, D. (2018). The Effect of Capital Adequacy (CAR), Operational Efficiency (BOPO), and Financing Quality (NPF) on Profitability (ROA) in Islamic Banks in Indonesia. MALIA: Journal of Islamic Banking and Finance, 1(1), 145–164. https://doi.org/10.21043/malia.v1i1.3988
Supriyadi, Darmawan, J., & Bandarsyah. (2023). The Influence of Financial Technology (Fintech) on Banking Profitability in Indonesia. Prosiding Seminar Nasional Darmajaya, 56–71. https://apjii.or.id/
Trimulato, T. (2019). Fintech for Sharia Micro Finance Institution: Qualitative Analysis toward Utilization of Financial Technology in BPRS and BMT. AL-FALAH : Journal of Islamic Economics, 4(2), 123. https://doi.org/10.29240/alfalah.v4i2.917
Triya, I., & Dewi, S. (2023). The Influence of Third Party Funds and Non Performing Financing on Return on Assets (ROA) at Islamic Commercial Banks in Indonesia. Jurnal Ilmiah Wahana Pendidikan, 9(5), 293–300.
Viciwati, V. (2021). Factors Affecting the Profitability Level (Study on Buku 3 Conventional Commercial Banks Registered With the Financial Services Authority). Dinasti International Journal of Management Science, 2(5), 751–765. https://doi.org/10.31933/dijms.v2i5.868
Wardani, A. K. (2024). The Influence of Current Ratio, Debt to Equity Ratio and Specific Iudtri on Profitability with Credit Risk as a Moderator Study on Islamic Commercial Banks Registered with OJK in 2019-2023.
Widarjono, A., & Rudatin, A. (2020). Financing diversification and Indonesian Islamic bank’s non- performing financing Agus. Jurnal Ekonomi &Keuangan Islam, 7(1), 59–76. https://journal.uii.ac.id/JEKI/article/download/15089/10329/39738
Widiyaningtias, A., & Dura, J. (2022). Comparative Analysis of Financial Performance of BPR and BPRS East Java Before and During Covid-19 Pandemic. 6(April), 1486–1497.
Wulansari, R. (2020). Analysis of the Impact of Bank Credit Growth on Financial System Stability. Jurnal Ilmiah Mahasiswa FEB UB, 8(1), 1–13.
Yudaruddin, R. (2023). Financial technology and performance in Islamic and conventional banks. Journal of Islamic Accounting and Business Research, 14(1), 100–116. https://doi.org/10.1108/JIABR-03-2022-0070
Zaenudin, A., & Saadati, N. (2023). The Influence Of CAR, ROA, FDR On Murabahah Financing With NPF As Moderating Variable. Journal of Applied Economics, 8(1), 1745–1784.
Zubaidah, A. nur, & Hartono, T. (2019). Analysis of the Influence of Minimum Capital Adequacy Requirement (KPMM) Non Performing Financing (NPF), Financing to Deposit (FDR) and Operational Costs on Operational Income (BOPO) on Return on Assets (ROA) at Islamic Commercial Banks in Indonesia Perio. Journal of Sains Ekonomi dan Perbankan Syariah, 9(1), 16.
Published
2025-10-16
How to Cite
RAHMADANTI, Akmila Aning; NAWIRAH, Nawirah.
SHARIA RURAL BANK’S PERFORMANCE: CAPITAL, FINTECH, FUNDS AND CREDIT RISK.
Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 11, n. 1, p. 733-748, oct. 2025.
ISSN 2541-3333.
Available at: <https://conferences.uin-malang.ac.id/index.php/iconies/article/view/3352>. Date accessed: 15 may 2026.
Section
Articles
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