{"id":"https://openalex.org/W2094985604","doi":"https://doi.org/10.5539/ibr.v1n3p98","title":"The Interest Prohibition and Financial Performance of Islamic Banks: Indonesian Evidence","display_name":"The Interest Prohibition and Financial Performance of Islamic Banks: Indonesian Evidence","publication_year":2009,"publication_date":"2009-02-09","ids":{"openalex":"https://openalex.org/W2094985604","doi":"https://doi.org/10.5539/ibr.v1n3p98","mag":"2094985604"},"language":"en","primary_location":{"id":"doi:10.5539/ibr.v1n3p98","doi":"https://doi.org/10.5539/ibr.v1n3p98","is_oa":true,"landing_page_url":"https://doi.org/10.5539/ibr.v1n3p98","pdf_url":"https://ccsenet.org/journal/index.php/ibr/article/download/971/944","source":{"id":"https://openalex.org/S2764927701","display_name":"International Business Research","issn_l":"1913-9004","issn":["1913-9004","1913-9012"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310322531","host_organization_name":"Canadian Center of Science and Education","host_organization_lineage":["https://openalex.org/P4310322531"],"host_organization_lineage_names":["Canadian Center of Science and Education"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Business Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://ccsenet.org/journal/index.php/ibr/article/download/971/944","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5086603854","display_name":"Ari Kuncara Widagdo","orcid":"https://orcid.org/0000-0001-6316-3913","observed_orcids":["https://orcid.org/0000-0001-6316-3913"]},"institutions":[{"id":"https://openalex.org/I119896790","display_name":"Sebelas Maret University","ror":"https://ror.org/021hq5q33","country_code":"ID","type":"education","lineage":["https://openalex.org/I119896790"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ari Kuncara Widagdo","raw_affiliation_strings":["Accounting Department Sebelas Maret University 36A Sutami Street , Surakarta 57126 , Indonesia","Accounting Department Sebelas Maret University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department Sebelas Maret University 36A Sutami Street , Surakarta 57126 , Indonesia","institution_ids":["https://openalex.org/I119896790"]},{"raw_affiliation_string":"Accounting Department Sebelas Maret University","institution_ids":["https://openalex.org/I119896790"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5001507679","display_name":"Siti Rochmah Ika","orcid":"https://orcid.org/0000-0002-0493-2695","observed_orcids":["https://orcid.org/0000-0002-0493-2695"]},"institutions":[{"id":"https://openalex.org/I4210147524","display_name":"Janabadra University","ror":"https://ror.org/05j20qz36","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210147524"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Siti Rochmah Ika","raw_affiliation_strings":["Accounting Department Janabadra University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department Janabadra University","institution_ids":["https://openalex.org/I4210147524"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":5.9432,"has_fulltext":true,"cited_by_count":32,"citation_normalized_percentile":{"value":0.96460251,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"1","issue":"3","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10127","display_name":"Banking stability, regulation, efficiency","score":0.0,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14183","display_name":"Banking Sector Performance and Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/islamic-banking","display_name":"Islamic banking","score":0.7559999823570251},{"id":"https://openalex.org/keywords/prohibition-of-interest","display_name":"riba prohibition","score":0.8389999866485596},{"id":"https://openalex.org/keywords/fatwa","display_name":"fatwa","score":0.6179999709129333},{"id":"https://openalex.org/keywords/majelis-ulama-indonesia","display_name":"Majelis Ulama Indonesia","score":0.9129999876022339},{"id":"https://openalex.org/keywords/conventional-banks","display_name":"conventional banks","score":0.9860000014305115},{"id":"https://openalex.org/keywords/bank-performance","display_name":"bank performance","score":0.9559999704360962},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.7699999809265137},{"id":"https://openalex.org/keywords/liquidity","display_name":"liquidity","score":0.9819999933242798},{"id":"https://openalex.org/keywords/risk","display_name":"risk","score":0.6060000061988831},{"id":"https://openalex.org/keywords/solvency","display_name":"solvency","score":0.9990000128746033},{"id":"https://openalex.org/keywords/efficiency","display_name":"efficiency","score":0.5019999742507935},{"id":"https://openalex.org/keywords/indonesia","display_name":"Indonesia","score":0.4129999876022339}],"concepts":[{"id":"https://openalex.org/C4445939","wikidata":"https://www.wikidata.org/wiki/Q432","display_name":"Islam","level":2,"score":0.757175087928772},{"id":"https://openalex.org/C2778215004","wikidata":"https://www.wikidata.org/wiki/Q1137437","display_name":"Solvency","level":3,"score":0.6782147288322449},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.6472749710083008},{"id":"https://openalex.org/C2779207338","wikidata":"https://www.wikidata.org/wiki/Q9240","display_name":"Indonesian","level":2,"score":0.643724799156189},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5690763592720032},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.5561451315879822},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5511434078216553},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.5435519218444824},{"id":"https://openalex.org/C3018023364","wikidata":"https://www.wikidata.org/wiki/Q425265","display_name":"Significant difference","level":2,"score":0.46996089816093445},{"id":"https://openalex.org/C2781291010","wikidata":"https://www.wikidata.org/wiki/Q178580","display_name":"Period (music)","level":2,"score":0.4146643579006195},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3547822833061218},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.22445926070213318},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.07662403583526611},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.07352611422538757},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C24890656","wikidata":"https://www.wikidata.org/wiki/Q82811","display_name":"Acoustics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.5539/ibr.v1n3p98","doi":"https://doi.org/10.5539/ibr.v1n3p98","is_oa":true,"landing_page_url":"https://doi.org/10.5539/ibr.v1n3p98","pdf_url":"https://ccsenet.org/journal/index.php/ibr/article/download/971/944","source":{"id":"https://openalex.org/S2764927701","display_name":"International Business Research","issn_l":"1913-9004","issn":["1913-9004","1913-9012"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310322531","host_organization_name":"Canadian Center of Science and Education","host_organization_lineage":["https://openalex.org/P4310322531"],"host_organization_lineage_names":["Canadian Center of Science and Education"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Business Research","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.5539/ibr.v1n3p98","doi":"https://doi.org/10.5539/ibr.v1n3p98","is_oa":true,"landing_page_url":"https://doi.org/10.5539/ibr.v1n3p98","pdf_url":"https://ccsenet.org/journal/index.php/ibr/article/download/971/944","source":{"id":"https://openalex.org/S2764927701","display_name":"International Business Research","issn_l":"1913-9004","issn":["1913-9004","1913-9012"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310322531","host_organization_name":"Canadian Center of Science and Education","host_organization_lineage":["https://openalex.org/P4310322531"],"host_organization_lineage_names":["Canadian Center of Science and Education"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Business Research","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"score":0.5099999904632568,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2094985604.pdf","grobid_xml":"https://content.openalex.org/works/W2094985604.grobid-xml"},"referenced_works_count":9,"referenced_works":["https://openalex.org/W1491659901","https://openalex.org/W1541158568","https://openalex.org/W1817623097","https://openalex.org/W2002084413","https://openalex.org/W2006841150","https://openalex.org/W2031331463","https://openalex.org/W2072733736","https://openalex.org/W2300086758","https://openalex.org/W2924611861"],"related_works":["https://openalex.org/W2189614322","https://openalex.org/W4238931365","https://openalex.org/W2160274413","https://openalex.org/W2539740137","https://openalex.org/W4389510540","https://openalex.org/W2215128454","https://openalex.org/W2554623845","https://openalex.org/W4211121065","https://openalex.org/W2289386296","https://openalex.org/W7008745115"],"abstract_inverted_index":{"In":[0,19,89],"the":[1,15,20,24,35,44,51,60,70,81,110,133,146,168],"beginning":[2],"2004,":[3],"Majelis":[4],"Ulama":[5],"Indonesia":[6],"(Indonesia":[7],"Ulema":[8],"Council)":[9],"released":[10],"fatwa":[11,54,85,136,139,172,175],"that":[12,58,153],"definitely":[13],"mentioned":[14],"proscribing":[16],"of":[17,27,37,47,74,118,126,129,148],"interest.":[18],"period":[21,52,61,82,134,169],"after":[22,62,87,138,174],"fatwa,":[23],"main":[25],"indicators":[26],"Islamic":[28,48,75,130,162],"banks":[29,49,76,79,131,163,166],"indicated":[30],"a":[31],"significant":[32],"growth.":[33],"Thus,":[34],"objective":[36],"this":[38,65,93,112,119],"study":[39,66,94,113,120],"is":[40,55,155],"to":[41,68],"investigate":[42],"whether":[43],"financial":[45,72,97,127],"performance":[46,73,128,160],"in":[50,59,80,123,132,159,167],"before":[53,84,135,171],"different":[56],"from":[57],"fatwa.":[63,88],"Furthermore,":[64],"intends":[67],"examine":[69],"comparative":[71],"and":[77,86,104,106,137,164,173],"conventional":[78,165],"both":[83,170],"evaluating":[90],"banks\u2019":[91],"performance,":[92],"used":[95,114],"various":[96],"ratios":[98],"categorized":[99],"as":[100],"profitability,":[101],"liquidity,":[102],"risk":[103],"solvency,":[105],"efficiency.":[107],"To":[108],"determine":[109],"difference,":[111],"t-test.":[115],"The":[116],"result":[117,147],"indicates":[121,152],"that,":[122],"general,":[124],"comparison":[125],"does":[140],"not":[141],"show":[142],"statistically":[143],"difference.":[144],"Likewise,":[145],"inter-bank":[149],"analysis":[150],"also":[151],"there":[154],"no":[156],"major":[157],"difference":[158],"between":[161]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":3}],"updated_date":"2026-09-08T07:41:39.490200","created_date":"2016-06-24T00:00:00"}