Performance Evaluation of Islamic Rural Banks for Supporting SDGs 16: A POJK 3/2022 Perspective

This study aims to evaluate the performance of Islamic Rural Banks (IRB) in Central Java and the Special Region of Yogyakarta for supporting SDGs 16 based on POJK Number 3 of 2022. The analysis involved 36 IRB during the 2022-2023 period, focusing on quantitative performance encompassing profitabili...

Full description

Saved in:
Bibliographic Details
Main Authors: Putri Salsabila, Pambuko Zulfikar Bagus, Medias Fahmi, Pratiwi Eko Kurniasih, Janah Nasitotul, Triyanto Andi, Miswanto Agus, Usman Nurodin
Format: Article
Language:English
Published: EDP Sciences 2025-01-01
Series:E3S Web of Conferences
Online Access:https://www.e3s-conferences.org/articles/e3sconf/pdf/2025/22/e3sconf_interconnects2025_04011.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:This study aims to evaluate the performance of Islamic Rural Banks (IRB) in Central Java and the Special Region of Yogyakarta for supporting SDGs 16 based on POJK Number 3 of 2022. The analysis involved 36 IRB during the 2022-2023 period, focusing on quantitative performance encompassing profitability aspects (ROA, OER, NI) and capital adequacy (KPMM and MIAPB). The descriptive analysis results indicate that the performance of IRB in Central Java tends to be more varied compared to Yogyakarta. A decline in ROA, KPMM, and MIAPB, alongside an increase in OER, highlights operational and efficiency challenges, particularly in Central Java. Conversely, Yogyakarta demonstrated better stability despite experiencing a decline in several indicators. Based on difference tests, only NI showed a significant improvement between 2022 and 2023, reflecting better management of productive assets, while other indicators did not show significant changes. This study emphasizes the need for strategies to enhance operational efficiency and asset management to strengthen profitability and maintain capital stability. These findings are expected to provide valuable insights for IRB managers and regulators to improve competitiveness and ensure the sustainability of the IRB industry.
ISSN:2267-1242