This paper aims to investigate the factors influencing the changes of deposit in Islamic banks in the case of a comparative study between Malaysia and Indonesia. The focus of this paper is on the mudharabah deposits. For that purpose, a model is set up to estimate the changes of Islamic deposit. In line with this issue, we find that four variables are being considered: Non-performing financing, reserve, rate of return, and interest rate. The data were collected from 16 Islamic Banks in Malaysia and 11 Islamic Banks in Indonesia during the period 2010-2015. This study used panel data and generalised least square method. The findings show that conventional interest rates and non-performing financing for both countries have a negative relationship with the changes of Mudharabah deposits, while rate of return and bank reserve have a positive relationship and significant with the changes of Mudharabah deposits. To the best of the author's knowledge, this is the first attempt to empirically examine the differentiation of customer bank's behaviour towards Islamic deposit product in Malaysia and Indonesia.

The objective of this study is to investigate the factors that are affecting customers’ intention to use Islamic FinTech services during the Covid-19 crisis. It expands the technology acceptance model (TAM) by adding government support as a new variable for the context of Islamic FinTech services during the pandemic. Using TAM as a framework, we propose a model outlining the impact of government regulation, perceived usefulness, perceived ease of use, perceived trust, and user innovativeness on consumer attitude behaviour and the intention to use Islamic FinTech services, such as payment and peer-to-peer lending. 220 sets of data were collected from an online survey and analysed using partial least squares-structural equation modelling (PLS-SEM). The results show that government support for Islamic FinTech during the Covid-19 pandemic has had an indirect impact on attitude behaviour in using Islamic services through perceived ease of use and perceived usefulness. Attitude behaviour was found to have an impact on intention.

The purpose of this study is to analyze the impact before and after the spin-off of the Sharia Business Unit into a Sharia Commercial Bank on profitability. The data used in this study are ROA, ROE, and EPS which are divided into two periods, namely before the spin-off (2003)(2004)(2005)(2006)(2007)(2008)(2009) and after the spin-off (2011)(2012)(2013)(2014)(2015)(2016)(2017). Paired sample t-test and descriptive analysis of profitability performance are used to analyze data. The results of the study stated that there was a significant difference in ROE before and after the spin-off. However, there were no significant differences in ROA and EPS in the same two periods.

Indonesia’s oil and gas industry is the huge contributor to government export revenues and foreign exchange and contributes a substantial amount to state revenue. However, the total of oil production declined around 4,41% per year since 2007, and the sharpest decline was in 2013. This situation gives impact to the performance of oil and gas industry, especially government revenues. Therefore, the purpose of this study is to measure the financial performance of Oil and Gas Industry and to examine the significance differences between the financial performance before and after the decline in oil and gas production. The data were collected from financial report and the period was divided into two periods, before the decline in production (2011 – 2012) and after the decline in production (2014 – 2015). Paired sample t-test and financial ratio analysis (FRA) were used to analyzed the data. The finding shows that the largest oil and gas company in Indonesia is still in good financial condition, although it gained loss. In addition, current ratio and return on equity had significance difference during the period of before and after a decline in oil and gas production. The authors believe that the findings will be helpful for managers who continuously attempt to explore opportunities to provide a higher return.

The rapid growth of financial system in Indonesia creates an intensive competition between Conventional and Islamic financial institutions. The study aims to evaluate the service quality of Islamic Microfinance Institution in Indonesia. The survey was carried out to acquire data from 126 respondents. Descriptive statistics and importance performance analysis (IPA) was used to analyze the data. The finding show that attributes plotted in quadrant "keep up the good work" are providing prompt service, and helpful response to customer requests, Ability in providing services to the customer as needed, prompt service on financial counselling, Ability of staff in giving proper explanation to the customer, Ability to keep the transaction process secure, and Sharia compliance banking products. Meanwhile, the attributes plotted in quadrant "concentrate here" are accessible of location of ATM, easy to access the location, ability to navigate customer to find what they intend, ability to maintain accuracy of bank statement, and ability in providing after sale services. To the best of author's knowledge, it is the first study that measuring the service quality of Islamic microfinance from customer perspective using importance-performance approach.