The effect of temporary syirkah funds and hajj bailout funds on the profitability of Islamic commercial banks with third party funds as a moderating variable

Aulya, Mimma Alif and Wardana, Guntur Kusuma ORCID: https://orcid.org/0000-0001-7901-1228 (2026) The effect of temporary syirkah funds and hajj bailout funds on the profitability of Islamic commercial banks with third party funds as a moderating variable. Talaa : Journal of Islamic Finance, 6 (1). pp. 29-42. ISSN 2807-3312; E-ISSN 2807-3002

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Abstract

ENGLISH

The profitability of Islamic Commercial Banks (ICBs) is influenced by various funding sources, including Temporary Syirkah Funds, Hajj Bailout Funds, and Third-Party Funds (TPF). This study examines the effect of Temporary Syirkah Funds and Hajj Bailout Funds on the profitability of Islamic Commercial Banks in Indonesia, with Third Party Funds (TPF) acting as a moderating variable. A quantitative approach is employed using secondary data derived from the quarterly financial statements of Islamic Commercial Banks for the period 2020-2024. The data are analyzed using panel data regression and Moderated Regression Analysis (MRA) with the assistance of EViews 12. The results indicate that Hajj Bailout Funds have a significant effect on the profitability of Islamic Commercial Banks, while Temporary Syirkah Funds do not have a significant effect. Furthermore, Third Party Funds are proven to moderate the relationship between Temporary Syirkah Funds and Hajj Bailout Funds on profitability, suggesting that the optimization of fund management particularly Third-Party Funds and Hajj Bailout Funds plays a strategic role in enhancing the performance and sustainability of Islamic Commercial Banks’ profitability in Indonesia.

INDONESIA

Pengaruh Dana Syirkah Temporer dan Dana Talangan Haji terhadap Profitabilitas Bank Umum Syariah dengan DPK sebagai Variabel Moderasi. Profitabilitas Bank Umum Syariah (BUS) dipengaruhi oleh berbagai sumber dana, di antaranya Dana Syirkah Temporer, Dana Talangan Haji, dan Dana Pihak Ketiga (DPK). Kajian ini menganalisis pengaruh Dana Syirkah Temporer dan Dana Talangan Haji terhadap profitabilitas Bank Umum Syariah di Indonesia dengan DPK sebagai variabel moderasi. Pendekatan kuantitatif digunakan dengan data sekunder berupa laporan keuangan kuartalan Bank Umum Syariah periode 2020-2024 yang dianalisis melalui regresi data panel dan Moderated Regression Analysis (MRA) menggunakan EViews 12. Hasil analisis menunjukkan bahwa Dana Talangan Haji berpengaruh signifikan terhadap profitabilitas Bank Umum Syariah, sedangkan Dana Syirkah Temporer tidak berpengaruh signifikan. Selain itu, Dana Pihak Ketiga (DPK) terbukti mampu memoderasi pengaruh Dana Syirkah Temporer dan Dana Talangan Haji terhadap profitabilitas, yang mengindikasikan bahwa optimalisasi pengelolaan sumber dana, khususnya DPK dan Dana Talangan Haji, memiliki peran strategis dalam meningkatkan kinerja dan keberlanjutan profitabilitas Bank Umum Syariah di Indonesia.

Item Type:	Journal Article
Keywords:	temporary syirkah funds; hajj bailout funds; return on assets; third party funds; dana syirkah temporer; dana talangan haji; return on assets; dana pihak ketiga
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1502 Banking, Finance and Investment > 150201 Finance
Divisions:	Faculty of Economics > Department of Islamic Banking
Depositing User:	Guntur Kusuma Wardana
Date Deposited:	10 Jul 2026 15:44

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