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 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.

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.

Analisis Pengaruh Islamicity Performance Index Terhadap Profitabilitas Bank Umum Syariah di Indonesia Tahun 2014-2018

2021 ◽  
Vol 12 (1) ◽  
pp. 27-37
Author(s):  
Siva Nabilla ◽  
Rizal Pahlevi
Keyword(s):  
Performance Index ◽  
Commercial Banks ◽  
Sampling Method ◽  
Joint Effect ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Analysis Method ◽  
Return On Assets ◽  
Income Ratio ◽  
Positive Effect

This study aims to determine the effect of the Islamicity Performance Index on the Profitabilityof Islamic Commercial Banks in Indonesia in 2014-2018. Research variables consist of Return OnAsset (ROA), Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratiovs Non-Islamic Income Ratio (IsIR). The population of this research is all Islamic commercial banksin Indonesia. This research uses the purposive sampling method. The sample used in this study were9 Islamic Commercial Banks that meet the required criteria. The analysis method used is multipleregression. The results of this study indicate that according to the T-test (partially) the results are thePSR variable has a positive effect, the ZPR variable has a positive effect and the IsIR variable hasno and insignificant effect on the Return On Asset (ROA) of Islamic Commercial Banks. So it can beconcluded from the three variables tested, the PSR variable and the ZPR variable are variables thathave a positive effect in this study. Meanwhile, according to the F test (simultaneously), the results arethe variable Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratio vsNon-Islamic Income Ratio (IsIR) have a joint effect on Return On Assets (ROA). ) Sharia CommercialBank.

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 PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERBANKAN UMUM SYARIAH BERDASARKAN ISLAMICITY PERFORMANCE INDEX

2019 ◽  
Vol 4 (1) ◽  
pp. 162
Author(s):  
Mulqi Nazra ◽  
Suazhari Suazhari
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Performance Index ◽  
Commercial Banks ◽  
Sampling Method ◽  
Negative Influence ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Islamic Banks ◽  
Analysis Technique

The purpose of this reaserch is to examine the influence of intellectual capital toward financial performance based on islamicity performance index of Islamic banks in Indonesia during 2015-2017. The samples of this study are twelve Islamic commercial banks that were initially selected by using purposive sampling method. Islamicity performance index is  used as a measurement of financial performance of Islamic banks which are consist of profit sharing ratio and zakat performance ratio. The analysis technique performed in this study is partial least squares (PLS). The results of this reaserch show that Intellectual capital has negative influence to financial performance.

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 Pengaruh Islamicity Performance Index Terhadap Profitabilitas Bank Umum Syariah Indonesia Periode 2014-2018

2020 ◽  
Vol 18 (1) ◽  
Author(s):  
Firda Alia Mayasari
Keyword(s):  
Distribution Ratio ◽  
Performance Index ◽  
Commercial Banks ◽  
Profit Sharing ◽  
Return On Assets ◽  
Equitable Distribution ◽  
Common Effect ◽  
Effect Model ◽  
Panel Data Regression ◽  
Income Ratio

This study focuses on the purpose of analyzing the effect of the Islamicity Performance Index which will be proxied by the Profit Sharing Ratio, Zakat Performing Ratio, Equitable Distribution Ratio and Islamic Income VS Non-Islamic Income Ratio on the profitability of Islamic Commercial Banks in Indonesia. This study uses 7 samples of Islamic commercial banks in Indonesia using the annual financial statements from the period 2014-2018. The sample in this study was selected using the Purposive Sampling Method. While the method used for data analysis in this study uses the Common Effect Model analysis panel data regression. The results of the analysis in this study indicate that the profit sharing ratio, equitable distribution ratio, and Islamic Income vs. non-Islamic Income variables have no effect on Return on Assets (ROA). As for the zakat variable Performing ratio has a positive and significant effect on Return on Assets (ROA).Keywords: Islamicity Performance Index, Profitability.

Analisis Kinerja Keuangan Bank Umum Syariah Melalui Pendekatan Islamicity Performance Index

2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Safaah Restuning Hayati ◽  
Mutiah Hanifah Ramadhani
Keyword(s):  
Financial Performance ◽  
Commercial Bank ◽  
Performance Index ◽  
Commercial Banks ◽  
Secondary Data ◽  
Sampling Technique ◽  
Descriptive Research ◽  
Index Approach ◽  
Principles Of Justice ◽  
Quantitative Descriptive

This study aims to determine how the financial performance of Islamic commercial banks in Indonesia through the islamicity performance index approach for the period 2013-2017, by the principles of justice, halalness, and purification. This study using quantitative descriptive research. The number of banks sampled are five Islamic commercial banks in Indonesia that have been selected, through a purposive sampling technique first. These banks are BRI Syariah, BNI Syariah, Mandiri Syariah, BCA Syariah, and Victoria Syariah. The type of data used is secondary data taken from the financial statements of each islamic commercial bank that is sampled. Through the islamicity performance index approach, the results of this study indicate that the financial performance of islamic commercial bank is unsatisfactory, based on the average of the variables that have been processed in accordance with predicate valuation standards.

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