Publisher

UNIDAUNIDA

Journal Jurnal Syarikah : Jurnal Ekonomi IslamJurnal Syarikah : Jurnal Ekonomi Islam Abstract

Islamic banks are financial institutions that act as intermediaries or liaisons for parties with surplus funds and deficit funds. Islamic banks need a strategy in managing their assets and liabilities in order to obtain net income for the bank itself. The tight competition between Islamic banks and conventional banks and the increasing number of banks in Indonesia necessitate improvements in quality and management to foster public trust. The banking system, as part of the financial system, significantly influences the economic system. This study aims to explain asset and liability management in Islamic banks, both theoretically and in practice. A qualitative descriptive approach using literature study was employed to gather research data. The results indicate that Islamic banking has different asset and liability components and faces unique risks compared to conventional banking. The application of ALMA in Islamic banks relies more on asset quality, which determines the banks ability to attract customer investment. These findings can be implemented by Islamic banks to enhance liability management through effective strategies and the application of ALMA.

Conclusion

Asset and Liability Management (ALMA) is a crucial set of procedures for managing a banks financial position, aiming to maximize profits while minimizing risks and ensuring sufficient liquidity.Islamic banks possess distinct asset and liability components and encounter different risks compared to conventional banks, necessitating tailored ALMA approaches.The successful application of ALMA in Islamic banks hinges on prioritizing asset quality, which directly impacts their ability to attract customer investment and improve overall liability management.

Future Research

Penelitian lebih lanjut perlu dilakukan untuk mengkaji secara mendalam pengaruh karakteristik unik aset dan liabilitas perbankan syariah terhadap efektivitas berbagai model ALMA yang ada. Hal ini dapat dilakukan dengan mengembangkan model ALMA khusus yang mempertimbangkan prinsip-prinsip syariah dan risiko-risiko spesifik yang dihadapi oleh bank syariah. Selain itu, penelitian dapat difokuskan pada pengembangan instrumen pengukuran kinerja ALMA yang lebih relevan dan akurat untuk bank syariah, yang tidak hanya berfokus pada aspek keuangan tetapi juga pada aspek kepatuhan syariah dan dampak sosial. Terakhir, studi komparatif antara penerapan ALMA di bank syariah di Indonesia dengan negara lain dapat memberikan wawasan berharga mengenai praktik terbaik dan potensi adaptasi untuk meningkatkan pengelolaan aset dan liabilitas di industri perbankan syariah Indonesia.

References

1. Comparative Performance Analysis between Conventional and Islamic Banks in Bangladesh- An Application... ccsenet.org/journal/index.php/ass/article/view/48005Comparative Performance Analysis between Conventional and Islamic Banks in Bangladesh An Application ccsenet journal index php ass article view 48005
2. PENGARUH PEMBIAYAAN JUAL BELI, PEMBIAYAAN BAGI HASIL, DAN NON PERFORMING FINANCE TERHADAP PROFITABILITAS... doi.org/10.17509/jaset.v8i1.4021PENGARUH PEMBIAYAAN JUAL BELI PEMBIAYAAN BAGI HASIL DAN NON PERFORMING FINANCE TERHADAP PROFITABILITAS doi 10 17509 jaset v8i1 4021

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Pages	10
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