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

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.

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Intellectual Capital, Islamicity Performance Index, dan Kinerja Keuangan Bank Syariah di Indonesia (Studi Pada Tahun 2015-2020)

AKTSAR Jurnal Akuntansi Syariah ◽

10.21043/aktsar.v4i2.12031 ◽

2021 ◽

Vol 4 (2) ◽

pp. 155

Author(s):

BAYU TRI CAHYA ◽

Dita Apriliana Sari ◽

Ratih Paramitasari ◽

Umi Hanifah

Keyword(s):

Financial Performance ◽

Intellectual Capital ◽

Performance Index ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Profit Sharing ◽

Performance Ratio ◽

Analysis Technique ◽

Negative Effect

This study aims to determine intellectual capital, Islamicity performance index, and financial performance on Islamic banks in Indonesia for 2015-2020. Islamicity performance index was proxied by a profit-sharing ratio, zakat performance ratio, and Islamic income vs. non-Islamic income, and financial performance was proxied by return on asset (ROA). This study uses causal associative research using a quantitative approach. The population of this study was all Islamic commercial banks in Indonesia for the 2015-2020 period, with a sample of 7 banks. Sampling was done by the purposive sampling method. Data collection uses secondary data, namely the documentation technique, by taking the annual report of each Islamic commercial bank in Indonesia for the 2015-2020 period. Data analysis technique using multiple linear regression analysis. The results of this study indicate that intellectual capital has a positive and significant effect on return on asset (ROA), profit sharing ratio has a significant negative effect on return on asset (ROA), zakat performance ratio has a positive and significant effect on return on asset (ROA), and Islamic income vs. non-Islamic income has a positive and significant effect on return on asset (ROA).Keywords: Intellectual Capital; Profit Sharing Ratio; Zakat Performance Ratio Islamic Income vs Non-Islamic Income; and Financial Performance.

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

Journal of Economics Research and Social Sciences ◽

10.18196/jerss.v4i2.8389 ◽

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

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

JRMSI - Jurnal Riset Manajemen Sains Indonesia ◽

10.21009/jrmsi.007.2.04 ◽

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

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

El Dinar ◽

10.18860/ed.v3i1.3340 ◽

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

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

Kompartemen Jurnal Ilmiah Akuntansi ◽

10.30595/kompartemen.v18i2.7688 ◽

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.

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

International Journal for Educational and Vocational Studies ◽

10.29103/ijevs.v3i2.4543 ◽

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".

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

Jurnal Tabarru': Islamic Banking and Finance ◽

10.25299/jtb.2019.vol2(1).3443 ◽

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.

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The Effect of Financial and Non-Financial Indicators on the Profitability of Islamic Commercial Banks in Indonesia

Jurnal Organisasi dan Manajemen ◽

10.33830/jom.v17i1.971.2021 ◽

2021 ◽

Vol 17 (1) ◽

pp. 42-52

Author(s):

Rafika Mardillasari ◽

Sufyati HS ◽

Ali Muktiyanto

Keyword(s):

Market Share ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Financial Indicators ◽

Return On Assets ◽

Directional Effect ◽

Significant Negative Effect ◽

Negative Effect

This study aims to analyze the influence of financial indicators (CAR, FDR, BOPO, NIM, NPF) and non-financial (number of bank offices, market share, GCG, CSR) on profitability that is proxied by Return on Assets (ROA) of Islamic Banks in 2014 -2018. The data source used is secondary data from 2014-2018. Data analysis techniques used are descriptive analysis, multiple linear regression analysis and the classic assumption test. Findings. The results of the study are that CAR does not have a significant negative effect. FDR does not have a significant negative directional effect. BOPO has a significant negative effect. NIM has a positive positive significant effect. NPF has a significant negative effect. The number of bank offices has no significant positive effect. Market share does not have a significant negative directional effect. GCG does not have a significant negative effect. CSR has a significant negative effect. The adjusted R2 value is 73.21% while the remaining 26.79% is influenced by other variables outside the study so the researcher should further add other variables.

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The Quality Analysis of Financing and Funding On the Performance of Bank Syariah Mandiri Jember Area of 2015 - 2019

International Journal of Scientific Research and Management ◽

10.18535/ijsrm/v8i06.em04 ◽

2020 ◽

Vol 8 (06) ◽

pp. 1844-1853

Author(s):

Roro Wardhani ◽

Barid Paladin Apramada ◽

Isti Fadah ◽

Sumani

Keyword(s):

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Population Characteristics ◽

Quality Analysis ◽

Significant Positive Effect ◽

Significant Negative Effect ◽

Negative Effect ◽

Productive Assets ◽

Positive Effect

Abstract In general, this study aims to analyze the Quality of Funding and Funding Against the Performance of Sharia Bank Mandiri in Jember Area for the Period 2015 - 2019. The population of this study is the quarterly financial statements of Bank Syariah Mandiri in Jember Area in 8 branches from 2015 to 2019. The sample is part of a population object that represents its population characteristics. The sampling design in this study was by means of the census method, namely the population being the study sample, so that collected 8 x 5 x 4 = 160 data analysis. Hypothesis testing uses multiple linear regression analysis test tools. After analyzing the data, several conclusions can be drawn, namely: the quality of current productive assets partially has a significant positive effect on the performance of Bank Syariah Mandiri in Jember Area, which is proxied by ROA, the quality of productive assets under special attention partially has a significant negative effect on the performance of Bank Syariah Mandiri in Jember Area , the quality of substandard productive assets partially has a significant negative effect on the performance of Bank Syariah Mandiri Area Jember, the quality of productive assets is doubtful partially has a significant negative effect on the performance of Bank Syariah Mandiri Area Jember, the quality of the non-productive assets partially has a significant negative effect on the performance of Bank Syariah Mandiri In Jember Area, funding proxied by DPK partially has a significant positive effect on performance. Keywords: financing quality, funding and performance

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Faktor-Faktor yang Mempengaruhi Kecenderungan Fraud Akuntansi di Pemerintah Desa

Jurnal Akuntansi Indonesia ◽

10.30659/jai.8.2.141-153 ◽

2019 ◽

Vol 8 (2) ◽

pp. 141

Author(s):

Nisa� Uzlifat Nashruah ◽

Provita Wijayanti

Keyword(s):

Internal Control ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Ethical Culture ◽

Accounting Fraud ◽

Significant Negative Effect ◽

Negative Effect ◽

The Government ◽

Village Government

This study aims to identify and analyze the effectiveness of internal control, ethical culture of the organization and individual morality on the occurrence of the accounting fraud tendency in the Government of Village / Sub District of Sayung.The population in this study is the village government in the District or Village of Sayung. The samples in this study used the Convenience Sampling Technique. The samples used in this study involved 40 respondents from 20 Sub District of Sayung. Data were collected through questionnaires and processed by means of multiple linear regression analysis test. The tests is by using SPSS for Windows version 16.0.The results of this study indicate that: (1) the variable of effectiveness of internal control has significant negative effect on the tendency of the accounting fraud in the Government of Village / Sub District of Sayung, (2) the variable of ethical culture of the organization has no significant effect on the tendency of the accounting fraud in Government of Village / Sub District of Sayung, (3) the variable of individual morality has significant negative effect on the tendency of the accounting fraud in the Government of Village / Sub District of Sayung.Keywords:��Internal Control, Ethical Culture of the organization, Individual Morality, Accounting Fraud Trends.

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