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Article
Publication date: 24 April 2024

Salwa Moustafa Amer Mahmoud, Tarek Hamdy, Mohamed Fares, Wissam Ayman, Shrouk Muhamed, Aya Abdel Khaliq and Lilian Salah

This paper aims to investigate the ability of traditional biopolymers, such as funori or the nanoscale form of cellulose nanocrystals, to consolidate fragile paper and preserve it…

Abstract

Purpose

This paper aims to investigate the ability of traditional biopolymers, such as funori or the nanoscale form of cellulose nanocrystals, to consolidate fragile paper and preserve it for as long as possible.

Design/methodology/approach

Degraded papers dating back two centuries were separated into paper samples for consolidation processes. Funori – a marine spleen – was used as a traditional consolidation material and a mixture with ZnO NPs compared with modern materials, such as cellulose nanocrystals. The samples were aged for 25 years, examinations and analyses were performed using scanning electron microscopy and color change was assessed using the CIELAB system, X-ray diffraction and Fourier-transform infrared spectroscopy.

Findings

According to the results, using traditional materials to consolidate damage, such as funori, after aging resulted in glossiness on the surface, a color change and increased water content and oxidation. Furthermore, samples treated with a mixture of ZnO NPs and funori revealed that the mixture improved the sample properties and increased the degree of crystallization. Cellulose nanocrystals improved the surface, filled gaps, formed bridges between the fibers and acted as a protector from aging effects.

Originality/value

This paper highlights the ability of nanomaterials to enhance the properties of materials as additives and treat the paper manuscripts from weaknesses.

Details

Pigment & Resin Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 23 January 2025

Darmawan Darmawan and Ayu Wandirah

This study aims to determine the contribution of non-halal income and Islamic funds to Islamic banks’ financial performance and health level in Indonesia from 2014–2020.

Abstract

Purpose

This study aims to determine the contribution of non-halal income and Islamic funds to Islamic banks’ financial performance and health level in Indonesia from 2014–2020.

Design/methodology/approach

The research uses secondary data from a sample of eight Islamic banks in Indonesia. Data analysis uses the panel data regression concept and the Random Effect Model.

Findings

The results of the data analysis show that non-halal income does not contribute to the financial performance or health level of Islamic banks during the observation period from 2014–2020, possibly due to its incompatibility with Sharia principles. Non-halal income, used solely for charitable activities, does not directly enhance operational performance or financial health. In contrast, Islamic funds contribute to financial performance [through the Financing to Deposit Ratio (FDR) ratio] with an effect size of 12.99% and to the health level with an effect size of 24.31%.

Practical implications

Islamic banks in Indonesia should prioritize managing Islamic funds effectively, as they significantly enhance financial performance (12.99% impact via FDR ratio) and health levels (24.31% impact). Conversely, minimizing reliance on non-halal income, which showed no positive impact, can strengthen adherence to Sharia principles and bolster market confidence. Policymakers could support regulations encouraging the accumulation and prudent use of Islamic funds while ensuring rigorous monitoring of non-halal income sources. Comparative analysis with Sharia banks in other countries would provide additional insights into the global regulatory and operational landscape for Islamic fund management.

Social implications

Emphasizing Islamic funds over non-halal income in Islamic banks can foster greater community trust and ethical alignment with Sharia principles. By prioritizing Sharia-compliant financial practices, banks can cater better to religiously observant customers and contribute positively to societal values. This shift may enhance financial inclusion by attracting more deposits from individuals seeking ethical banking options. Additionally, it reinforces the role of Islamic finance in promoting economic stability and moral integrity within Indonesia’s financial sector. Policymakers’ support for such practices can further strengthen social cohesion and sustainable economic development, aligning financial activities with broader societal expectations and religious beliefs.

Originality/value

This study offers compelling insights into the distinct impacts of non-halal income and Islamic funds on Islamic banks’ financial performance and health in Indonesia, using robust panel data regression techniques. The findings reveal a critical dichotomy: while non-halal income shows negligible influence, Islamic funds significantly enhance financial performance (12.99% impact via FDR ratio) and health levels (24.31% impact). This nuanced analysis contributes uniquely to the literature by empirically quantifying these effects over a substantial observation period, offering practical implications for Islamic banking operations and regulatory frameworks. Such insights are pivotal for advancing strategies that align with Sharia principles and enhance institutional sustainability, with potential comparative relevance for Islamic banks globally.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

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