ANALISIS KINERJA BANK UMUM SYARIAH DENGAN MENGGUNAKAN PENDEKATAN ISLAMICITY PERFORMANCE INDEX PERIODE TAHUN 2012-2016

2019 ◽  
Vol 2 (1) ◽  
pp. 12-25
Author(s):  
Raja Ria Yusnita
Keyword(s):  
Distribution Ratio ◽  
Performance Index ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Equitable Distribution ◽  
Purposive Sampling ◽  
Employee Welfare ◽  
Islamic Investment

Tujuan penelitian ini adalah untuk menganalisis kinerja bank syariah di Indonesia pada tahun periode 2012 -2016 dengan menggunakan pendekatan Islamicity Performance Index. Sebab Islamicity Performance Index mampu mengungkapkan nilai-nilai materialistik dan spiritual yang ada dalam bank syariah. Metode penelitian ini menggunakan metode kuantitatif non statistik dan metode deskriptif kualitatif dengan populasi dalam penelitian ini ada seluruh bank umum syariah yang ada di Indonesia yang berjumlah 13 bank dan menggunakan purposive sampling dengan jumlah sampel dalam penelitian  adalah 11 bank. Hasil Penelitian ini menemukan bahwa nilai Profit Sharing Ratio secara keseluruhan porsi rata-rata pembiayaan bagi hasil mengalami peningkatan setiap tahunnya, nilai Zakat Performance Ratio secara keseluruhan mengalami penurunan, nilai Equitable Distribution Ratio secara keseluruhan dikatakan tidak cukup baik, nilai Directors Employee Welfare Ratio secara keseluruhan mengalami fluktuasi setiap tahunnya, nilai Islamic Investment vs Non Islamic Investment secara keseluruhan mengalami peningkatan dalam lima tahun terakhir, nilai Islamic Income vs Non Islamic Income secara keseluruhan mengalami peningkatan dalam lima tahun terakhir dan secara keseluruhan 11 bank umum syariah pada penelitian ini telah menerapkan Islamicity Performance Index. Kata Kunci : Islamic Performance Index, Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, Bank Umum Syariah.

scholarly journals The Analysis Effect of Islamicity Performance Index on the Financial Performance of Sharia Commercial Banks in Indonesia

2020 ◽  
Vol 4 (2) ◽  
pp. 129-139
Author(s):  
Herman Felani ◽  
Sri Wahyuni ◽  
Bima Cinintya Pratama
Keyword(s):  
Financial Performance ◽  
Distribution Ratio ◽  
Performance Index ◽  
Commercial Banks ◽  
Secondary Data ◽  
Sampling Technique ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Equitable Distribution ◽  
Islamic Investment

This research aims to find empirical effect evidence of Islamicity Performance Index on the financial performance of sharia commercial banks in Indonesia. The index of Islamicity Performance Index used in this research was the profit-sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic income vs non-Islamic income, Islamic investment vs non-Islamic investment. This research used a quantitative approach and used secondary data in the form of sharia commercial bank financial statements for the periode of 2010-2018. The sampling technique in this research used purposive sampling and obtained 13 samples of sharia commercial banks with 117 observational data.  The analytical method used in this research is multiple linear regression. Based on the result of this research, it can be concluded that zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic investment vs non-Islamic investment do not affect financial performance. While the profit-sharing ratio, Islamic income vs non-Islamic income have negative effects on financial performance

scholarly journals ANALISIS KINERJA BANK UMUM SYARIAH DENGAN MENGGUNAKAN PENDEKATAN ISLAMICITY PERFORMANCE INDEX (Studi pada Bank Umum Syariah Periode Tahun 2009–2013)

El Dinar ◽  
2016 ◽  
Vol 3 (1) ◽  
Author(s):  
Evi Sebtianita ◽  
Umrotul Khasanah
Keyword(s):  
Distribution Ratio ◽  
Performance Index ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Equitable Distribution ◽  
Purposive Sampling

Perkembangan bank berbasis syariah di Indonesia kini sedang mengalami<br />kemajuan yang pesat. Pertumbuhan perbankan syariah secara kuantitas telah<br />ditunjukkan dengan semakin banyaknya bank umum syariah dan unit usaha<br />syariah yang dibuka oleh bank konvensional. Oleh karena itu sangat penting<br />untuk mengetahui kinerja Bank Umum Syariah dengan menggunakan Islami-city Performance Index. Tujuan dari penelitian ini adalah untuk mengetahui<br />kinerja Bank Umum Syariah dengan menggunakan Islamicity Performance<br />Index. Penelitian ini adalah penelitian kualitatif. Data yang digunakan dalam<br />penelitian ini adalah data sekunder. Populasi penelitian ini adalah semua<br />bank umum syariah di Indonesia periode 2009–2013, dengan sampel sebanyak<br />lima bank. Penarikan sampel yang dilakukan dengan menggunakan metode<br />purposive sampling. Penelitian ini dengan pendekatan Islamicity Performance<br />Index yang menggunakan lima rasio yaitu profit sharing ratio, zakat perfor-mance ratio, equitable distribution ratio, directors - employees welfare ratio<br />dan islamic income vs non islamic income. Berdasarkan hasil penelitian menun-jukkan bahwa Bank Muamalat Indonesia adalah bank terbaik menggunakan<br />Profit Sharing Ratio. Bank Muamalat Indonesia juga merupakan bank terbaik<br />menggunakan zakat performance ratio. Equitable Distribution Ratio menunnjukan bahwa Bank Syariah Mandiri adalah bank terbaik. Penelitian<br />ini juga menunjukkan bahwa Bank Syariah Mandiri adalah bank terbaik<br />dengan menggunakan Directors - Employees Welfare Ratio. Islamic Income Vs<br />Non Islamic Income menunjukkan bahwa Bank BRI Syariah adalah bank<br />terbaik. Secara keseluruhan pendekatan Islamicity Performance Index sudah<br />diterapkan pada kinerja Bank Umum Syariah tahun 2009–2013.

scholarly journals Analysis of the Performance of Islamic Commercial Banks in Indonesia Using the Islamicity Performance Index Approach for the 2014-2016 periods

2021 ◽  
Vol 3 (2) ◽  
pp. 151
Author(s):  
Effendy Sadly
Keyword(s):  
Distribution Ratio ◽  
Performance Index ◽  
Commercial Banks ◽  
Sampling Method ◽  
Secondary Data ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Equitable Distribution ◽  
Purposive Sampling ◽  
Index Approach

This study aims to reveal the application of Islamic principles to the performance of Islamic Commercial Banks in Indonesia for the 2014 to 2016 period using the Islamicity Performance Index approach. The ratios in the Islamiciti Performance Index are Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, Directors-employee Wefare Ratio, Islamic Income vs Non-Islamic Income. The data used in this study are secondary data. The population of this research is all Islamic commercial banks in Indonesia from 2014 to 2016 with a sample of two banks, namely Bank Muamalat Indonesia and Bank Syariah Mandiri. Sampling was done using purposive sampling method. The results showed that the performance of Islamic Commercial Banks in Indonesia using the Islamicity Performance Index approach for the period 2014 to 2016 has the predicate "Not Good". There are several unsatisfactory ratios, namely the Zakat Performance ratio, the Equitable Distribution ratio, and the Directors-Employee Ratio. From the results of performance calculations using the Islamicity Performance Index approach among the three banks, namely Bank Muamalat Indonesia, Bank Syariah Mandiri, and Bank BRI Syariah, it shows that the three banks both get the predicate "Good Enough".

scholarly journals THE EFFECT OF INTELLECTUAL CAPITAL AND ISLAMICITY PERFORMANCE INDEX TO THE PERFORMANCE OF ISLAMIC BANK IN INDONESIA 2010-2014 PERIODS

2016 ◽  
Vol 7 (2) ◽  
pp. 259
Author(s):  
Pandu Dewanata ◽  
Hamidah Hamidah ◽  
Gatot Nazir Ahmad
Keyword(s):  
Intellectual Capital ◽  
Distribution Ratio ◽  
Performance Index ◽  
Fixed Effect Model ◽  
Profit Sharing ◽  
Financial Statement ◽  
Performance Ratio ◽  
Equitable Distribution ◽  
Islamic Bank ◽  
Effect Model

The purpose of this research is to know the influence of intellectual capital and islamicity performance index by proxy is profit-sharing ratio, zakat performance ratio, and equitable distribution ratio on performance of Islamic bank in Indonesia in the period 2010-2014. The data used in this research is financial statement of 11 Islamic bank in Indonesia 2010-2014 periods. Regression model using panel data with Fixed Effect Model. The result of this research is intellectual capital and zakat performance ratio has significant and positif impact on ROA, while equitable distribution ratio has not significant impact on ROA, and profit sharing ratio has significant  and positif impact on ROA.   Keyword: Islamic bank, Performance, Intellectual Capital, Islamicity Performance Index

scholarly journals Pengukuran Kesehatan Bank Syariah Berdasarkan Islamicity Performance Index

2018 ◽  
Vol 8 (2) ◽  
pp. 225-236
Author(s):  
Muhammad Makruflis
Keyword(s):  
Performance Index ◽  
Field Research ◽  
Simple Random Sampling ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Employee Welfare ◽  
Qualitative Descriptive ◽  
Islamic Economic ◽  
Islamic Investment ◽  
Better Than

This research is motivated by the performance of Islamic banks in Pekanbaru as measured in terms of the Islamicity Performance Index. This research is field research, with qualitative descriptive methods. The sampling method uses simple random sampling. The number of respondents in this study amounted to 93 people. Data collection is done by means of observation, interviews, documentation and questionnaires. Based on strategic planning and Islamicity Performance Index using Islamic economic perspective in the form of financial ratios namely profit sharing ratio, zakat performance ratio, equitable distribution ratio, director employee welfare ratio, Islamic investment versus non-Islamic investment ratio and Islamic income versus non-Islamic income and more focused the zakat performance ratio shows that the financial performance of Bank Muamalat Indonesia is better than Bank Syariah Mandiri.

scholarly journals Analisis Pengaruh Islamicity Performance Index Terhadap Tingkat Profitabilitas Pada Bank Syariah Indonesia

2021 ◽  
Vol 12 (3) ◽  
pp. 301-312
Author(s):  
Nurya Ayu Destiani ◽  
Juliana Juliana ◽  
Aneu Cakhyaneu
Keyword(s):  
Distribution Ratio ◽  
Performance Index ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Islamic State ◽  
Equitable Distribution ◽  
Significant Negative Effect ◽  
Negative Effect

This study aims to determine the level of profitability at BUMN Sharia Banks consisting of Bank Mandiri Syariah, BNI Syariah and BRI Syariah which were merged into Bank Syariah Indonesia (BSI) and the factors that influence it. The three state-owned Islamic banks have a level of profitability that does not meet healthy standards in the fairly healthy category. The independent variables used in this study include Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Equitable Distribution Ratio (EDR) and Islamic Income vs. Non-Islamic Income while the dependent variable is the level of profitability. The research method used is descriptive quantitative using Multiple Linear Regression analysis. The results of this study indicate that Profit Sharing Ratio (PSR) has a significant negative effect on the level of profitability of Islamic State-owned banks, Zakat Performance Ratio (ZPR) has a significant positive effect on the level of profitability of  BUMN Sharia Banks, Equitable Distribution Ratio (EDR) has a significant negative effect on the level of profitability at BUMN Sharia Banks and Islamic Income vs. Non Islamic Income has no significant effect on the level of profitability of BUMN Sharia Banks. The implication of this research is to find out the extent to which at BUMN Sharia Banks can optimize financial performance with the factors that influence it, especially the ratio with Islamic principles. The still low standard of Islamicity Performance Index in each ratio is one of the causes of lessthan optimal profit growth at BUMN Sharia Banks.   

scholarly journals Analisa Pengaruh Intellectual Capital, Islamicity Performance Index dan Corporate Social Responsibility Terhadap Profitabilitas Bank Umum Syariah 2014-2018

2020 ◽  
Vol 18 (2) ◽  
Author(s):  
Dwi Yuliana Rahayu ◽  
Tuti Kurniati ◽  
Sri Wahyuni
Keyword(s):  
Intellectual Capital ◽  
Distribution Ratio ◽  
Performance Index ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Social Reporting ◽  
Significant Positive Effect ◽  
Equitable Distribution ◽  
Corporate Social ◽  
Positive Effect

ABSTRACTThe aim of this research is to know the influence of intellectual capital, islamicity performance index and corporate social responsibility on profitability. Theories used are stakeholder theory. This research conducted on Indonesia Islamic banking ini 2014-2018. The sample were 13 bank, by non profitability sampling method with purposive sampling technique. The analysis techniques used are descriptive statistical analysis, classical assumptions, and multiple linear analysis. Based on the analysis found that intellectual capital has no effect on profitability.The scond hypothesis states that profit sharing ratio has significant positive effect to profitability. The tird states that hypothesis zakat performance ratio has significant positive effect o profitability. The four hypothesis states that equitable distribution ratio has no significant effect to profitability and the last hypothesis islamic social reposting has significant positive effect to profitability.Keywords : intellectual capital, profit sharing ratio, zakat performance ratio, equitable distribution ratio, Islamic social reporting, profitability. ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh intellectual capital, islamicity performance index dan corporate social repsonsibillity terhadap profitabilitas. Teori yang digunakan adalah teori stakeholder. Penelitian ini dilakukan pada bank umum syariah yang ada di Indonesia tahun 2014-2018. Jumlah sampel yang digunakan sebanyak 13 sampel dengan metode non probability sampling dengan teknik purposive sampling. Teknik analisis yang digunakan adalah analisis statistic deskripitv, uji asumsi klasik dan uji regresi linear berganda. Berdasarkan hasil analisis ditemukan bahwa intellectual capital tidak berpengaruh terhadap profitabillitas. Hipotesis kedua menyatakan bahwa profit sharing ratio berpengaruh positif dan signifikan terhadap profitabillita. Hipotesis ketiga menyatakan bahwa zakat performance ratio berpengaruh positif signifikan terhadap profitabillitas. Hipotesis keempat menyatakan bahwa equitable distribution ratio tidak berpengaruh signifkan terhadap profitabillitas dan hipotesis terakhir menyatakan bahwa Islamic social reporting berpengaruh positif signifikan terhadap profitabillitas.Kata kunci : intellectual capital, profit sharing ratio, zakat performance ratio, equitable sitribution ratio, Islamic social reporting, profitabilitas.

scholarly journals Peran Islamicity Performance Index dalam Meningkatkan Profitabilitas Perbankan Syariah di Indonesia

2021 ◽  
Vol 6 (1) ◽  
pp. 13-20
Author(s):  
Setiawan Setiawan ◽  
Dimas Sumitra Danisworo ◽  
Rani Putri Kusuma Dewi
Keyword(s):  
Distribution Ratio ◽  
Performance Index ◽  
Performance Ratio ◽  
Return On Assets ◽  
Equitable Distribution

Perbankan syariah memiliki karakteristik tersendiri dibanding dengan perbankan konvesional, sehingga diperlukan pengukuran kinerja bank syariah yang dapat memenuhi tujuan hukum Islam (syariah). Saat ini, pengukuran yang sesuai untuk perbankan syariah adalah Islamic Performance Indeks. Tujuan dari penelitian ini adalah untuk mengukur Islamic Performance Indeks pada perbankan syariah di Indonesia dan bagaimana pengaruhnya terhadap profitabilitas yang diproksikan oleh Return on Assets. Dengan demikian penelitian ini dilakukan dengan pendekatan asosiatif untuk melihat pola hubungan variabel bebas dan variabel terikat. Variabel bebas penelitian ini adalah Islamic Performance Indeks yang terdiri dari sharing ratio, zakat performance ratio, equitable distribution  ratio, directors-employees  welfare  ratio, Islamic  income vs non-Islamic income, sedangkan variabel terikatnya adalah Return on Assets (ROA). Sampel penelitian adalah 11 bank umum syariah dengan periode pengamatan selama 2014-2018. Untuk menganalisis data digunakan metode regresi data panel dengan bantuan EViews versi 9. Hasil penelitian menunjukkan bahwa secara parsial hanya variabel Equitable Distribution Rasio yang berpengaruh positif dan signifikan terhadap profitabilitas. Sedangkan secara simultan Islamic Performance Indeks memiliki pengaruh positif yang signifikan terhadap profitabilitas.

scholarly journals Analisis Dampak Islamicity Performance Index dan Modal Intelektual terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia

2020 ◽  
Vol 1 (1) ◽  
pp. 186-199
Author(s):  
Ruri Rahmaniar ◽  
Ruhadi
Keyword(s):  
Intellectual Capital ◽  
Distribution Ratio ◽  
Negative Impact ◽  
Positive Impact ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Islamic Banks ◽  
Equitable Distribution ◽  
Operational Activities ◽  
The Impact

This study aims to determine the extent to which Islamic banks in Indonesia apply sharia principles in carrying out their operational activities, by looking at the impact of the Islamicity lPerformance lIndex lindicators, namely lProfit lSharing lRatio, lZakat lPerformance lRatio, Equitable lDistribution Ratio, Directors-Employees Welfare Ratio, Islamic Income vs Non-Islamic lIncome, land lalso lintellectual lcapital on the financial performance of Islamic Banks by using the profitability ratio as a measure of bank performance. Secondary data were obtained from financial reports published by Islamic Banks in Indonesia for the period 2010-2018. The results indicate that the Zakat Performance Ratio partially had a significant positive impact on ROA, the Equitable Distribution Ratio and intellectual capital have a partially significant negative impact on ROA, besides simultaneously the profit sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic income vs non-Islamic income, and intellectual capital have a significant impact on ROA.

scholarly journals The Effect of Good Corporate Governance and Islamicity Financial Performance Index of Internal Fraud Sharia Banking Period 2014-2017

2020 ◽  
Vol 1 (1) ◽  
pp. 061-075
Author(s):  
Ayu Irmasari Raharjanti ◽  
Rais Sani Muharrami
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Financial Services ◽  
Performance Index ◽  
Total Sample ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Equitable Distribution ◽  
Good Corporate Governance ◽  
Islamic Investment

This study aims to study the effect of Good corporate governance and the Islamic Financial Performance Index on Internal fraud. The Islamicity Financial Performance Index indicators used are Profit Sharing Ratios, Islamic Income Ratios, Islamic Investment Ratios, and Equitable Distribution Ratios. Using quantitative with secondary data taken from the website of each Islamic Banks (BUS) period 2014-2017. The survey used in this study is a company regristered in the Islamic Banks (BUS) Financial Services Statistics 2017. The total sample is 11 Islamic Banks. The technique of deliver data, while the data analysis technique uses multiple linear regression techniques with SPSS 23. The results of the study indicate that Good corporate governance and Islamic Income Ratio show positivity to internal fraud. While the variable Profit Sharing Ratio, Islamic Investment Ratio, and Equitable Distribution Ratio have no effect on Internal fraud

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