考虑到 COVID-19 大流行病,行业部门和损益分享融资对印尼伊斯兰银行信贷风险的影响

IF 2.5 Q2 BUSINESS, FINANCE
Sakti Arief Wicaksono, Permata Wulandari, Nur Dhani Hendranastiti
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引用次数: 0

摘要

目的 COVID-19 疫情影响了全球和国内的经济活动,也对银行业产生了影响,伊斯兰银行业也 不例外。本研究旨在了解受 COVID-19 影响的七个行业的伊斯兰银行融资对印尼伊斯兰银行信贷风险的影响。此外,本研究还试图了解穆德哈拉巴-穆沙拉卡(mudharabah-musharaka)或利润-亏损分享(PLS)融资的比例是否也会影响印尼伊斯兰银行的信贷风险。研究结果本研究的结果表明,批发和零售贸易融资会增加印尼伊斯兰银行的信贷风险,这是一项政策含义。就 PLS 融资的比例而言,它表明 PLS 融资的比例越大,伊斯兰银行的信贷风险就越低。研究表明,PLS 融资将降低伊斯兰银行的信贷风险。本研究发现,通过将伊斯兰银行的职能从单纯的贷款机构转变为积极的市场催化剂/管理者/顾问,为寻求金融援助的市场参与者提供帮助,PLS 有助于整体经济的稳定。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The effect of industry sector and profit-loss sharing financing on credit risk of Islamic banks in Indonesia considering COVID-19 pandemic

Purpose

The COVID-19 pandemic has affected economic activity both globally and nationally, which also has an impact to banking sector and Islamic banking is no exception. This study aims to see how the impact of Islamic bank financing in seven sectors affected by the COVID-19 to the credit risk of Indonesian Islamic banks. In addition, this study also tries to see whether the proportion of mudharabah-musharaka or profit-loss sharing (PLS) financing also affects credit risk in Indonesian Islamic banks.

Design/methodology/approach

This study uses fixed effect panel data regression over the period 2011–2020.

Findings

The results of this study show that wholesale and retail trade financing will increase credit risk in Indonesian Islamic banks as a policy implication. In terms of the proportion of PLS financing, it shows that a larger share of PLS financing will reduce credit risk in Islamic banks.

Originality/value

This paper demonstrates that despite the industry’s perception of PLS as riskier than murabaha-based instruments. According to the research, PLS financing will lower credit risk in Islamic banks. This study found that PLS contributes to overall economic stability by shifting the function of Islamic banks from a simple lending body to an active market catalyst/manager/consultant to market players seeking financial aid.

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来源期刊
CiteScore
4.80
自引率
22.70%
发文量
78
期刊介绍: The journal provides a dynamic forum for the advancement of accounting and business knowledge based on Shari’ah and Islamic activities that have an impact on the welfare of society. JIABR publishes articles on the interplay between Islamic business ethics, accounting, auditing and governance, in promoting accountability, socio-economic justice (adl) and everlasting success (al-falah). It seeks to inform, among others, current theoretical and empirical research and practice in Islamic accounting, auditing and corporate governance, management of Islamic organizations, accounting regulation and policy for Islamic institutions, Shari’ah auditing and corporate governance, financial and non-financial performance measurement and disclosure in Islamic institutions and organizations. All styles of research, theoretical and empirical, case studies, practice-based papers and research notes that are well written and falling within the journal''s scope, are generally welcomed by the journal. Scope/Coverage Development of accounting, auditing and corporate governance concepts based on Shari’ah Socio-political influence on accounting and auditing regulation and policy making for Islamic financial institutions and organizations Historical perspectives on Islamic accounting, auditing and financial management Critical analysis on issues and challenges on accounting disclosure and measurement, Shari’ah audit and corporate governance Controls and risks in Islamic organizations Financial and non-financial performance measurement and disclosure.
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