scholarly journals PERFORMANCE COMPARISON OF ISLAMIC BANKING IN INDONESIA AND MALAYSIA ISLAMICITY PERFORMANCE INDEX APPROACH

2020 ◽  
Vol 2 (1) ◽  
pp. 92-103
Author(s):  
Priyono Puji Prasetyo ◽  
Pribawa E Pantas ◽  
Nurul Jihadah Ashar ◽  
Fanny Riana Pertiwi
Keyword(s):  
Performance Index ◽  
Descriptive Analysis ◽  
Profit Sharing ◽  
Performance Comparison ◽  
Performance Ratio ◽  
Average Score ◽  
Islamic Banking ◽  
Financial Report ◽  
Index Approach ◽  
Income Ratio

This study aims to analyze the comparison of Islamic banking performance in Indonesia and Malaysia using the Islamicity Performance Index approach. This research is a quantitative study using non-statistical descriptive analysis. The research object used data from 10 banks representing Islamic banking in Indonesia and Malaysia, each taken from 5 Islamic banks with the most extensive asset ownership criteria. This research's source of data is the annual Islamic banking financial report downloaded from each Islamic bank's official website, obtained from 2015-2019. The results of the calculation of the four ratios show that Indonesian Islamic banking is superior in Profit-Sharing Ratio and Equitable Distribution Ratio, while the average score of Malaysian Islamic banking is only slightly higher in Zakat Performance Ratio and Islamic Income vs. Non-Islamic Income Ratio. Keywords: Performance, Islamic Banking, Islamicity Performance Index

scholarly journals Analisis Kinerja Keuangan Bank Umum Syariah di Indonesia berdasarkan Islamicity Performance Index Periode 2015-2019

2021 ◽  
Vol 3 (2) ◽  
pp. 230-253
Author(s):  
Fakhry Hafiyyan Kurniawan ◽  
A. Jajang W. Mahri ◽  
Rumaisah Azizah Al Adawiyah
Keyword(s):  
Performance Measurement ◽  
Performance Index ◽  
Descriptive Analysis ◽  
Profit Sharing ◽  
Commercial Banking ◽  
Performance Ratio ◽  
Measurement Tool ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Average Value

Islamic Commercial Banking in Indonesia generally has not fully carry out business activities in accordance with sharia provisions. Therefore, there is a need for a performance measurement tool that is able to express spiritual and social values embodied in Islamic banks. The purpose of this study is to describe the performance of Islamic banking based on Islamicity Performance Index. This research is a quantitative research using descriptive analysis. The data used in this research is secondary data. The study population was Islamic banks in Indonesia during the period 2015-2019, with a sample of twelve banks. Sampling was done by using purposive sampling method. The results showed Panin Dubai Sharia Bank was the best bank in the Profit Sharing Ratio (PSR) indicator. The value of Zakat Performance Ratio (ZPR) in Islamic banking in Indonesia is still low. BNI Sharia is the bank with the highest average value for the ZPR indicator. Equitable Distribution Ratio (EDR) indicates that Mandiri Sharia Bank has the highest average value. Directors-Employees Welfare Ratio (DEWR) shows that BTPN Sharia have fairly high levels of disparity between directors and employees. IIR and IsIR shows  that in general Islamic commercial banks in Indonesia have carried out businesss performance in the halal sector. Meanwhile, overall, it received a satisfactory predicate. This research is expected to be taken into consideration for the related institutions to apply the performance measurement of Islamic Commercial Banking in accordance with the concept of Islamicity Performance Index, and be taken into consideration in taking policy measures in accordance with the concept of sharia that will be used in the future.  

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 Islamicity Financial Performance Index in Indonesian Islamic Banks

2017 ◽  
Vol 2 (3) ◽  
Author(s):  
Dita Andraeny ◽  
Dessy Diana Putri
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Performance Index ◽  
Supervisory Board ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Social Reporting ◽  
Islamic Banks ◽  
Analysis Technique ◽  
Income Ratio

This study aims to critically analyze the effect of islamic social reporting, intellectual capital  and  the  sharia supervisory board on islamicity financial performance index of Islamic Banks in Indonesia during 2011-2015. The samples of this study are ten islamic commercial banks that were initially selected by using purposive sampling method. Islamicity financial performance index was used as a measure of financial performance of Islamic  banks  which are consist of profit sharing ratio, zakat performance ratio, equitable distribution ratio, and islamic income versus non islamic income ratio. The analysis technique performed in this study is partial least squares. The results of this research revealed that islamic social reporting, intellectual capital and sharia supervisory board have positive and significant effect on islamicity financial performance index of Islamic  banks.Keywords: islamic social reporting, intellectual capital, sharia supervisory board, islamicity financial performance index

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 Modal Intelektual dan Kinerja Keuangan dengan Menggunakan Islamicity Performance Index pada Umum Syariah

2017 ◽  
Vol 13 (2) ◽  
pp. 248
Author(s):  
Indriyana Puspitosari
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Performance Index ◽  
Study Finding ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Islamic Banking ◽  
Tangible Asset

The aim of this study is to find the evidence about correlation between intellectual capital and financial performance because of the orientation changing about corporate assets from the tangible asset become intellectual capital. This study uses 9 shariah banking in Indonesia as the sample in period 2011-2014. The intellectual capital variable gauge by modified Pulics model for Islamic banking with three komponen iB-VACA, iB-VAHU and iB-STVA. Profit sharing ratio, zakat performance ratio and Islamic income vs non Islamis income are the proxy of Financiel performance. This study used Pearson Corelation analysis as tools to analyze this corelation. The study finding that between intellectual capotal component and islamicity Performance Index indicatore have the different strength and direction correlation

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 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 Implementasi Shariah Governance serta Implikasinya terhadap Reputasi dan Kepercayaan Bank Syariah

2012 ◽  
Vol 12 (1) ◽  
pp. 87
Author(s):  
Rahman El Junusi
Keyword(s):  
Market Share ◽  
Structural Equation ◽  
Goodness Of Fit ◽  
Descriptive Analysis ◽  
Measurement Instrument ◽  
Equation Modeling ◽  
Average Score ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Shariah Governance

<em>Syariah banking is currently growing rapidly and become part of financial life in the Islamic world. However, there are two important realities to observe in the life of Islamic Banking in Indonesia. First, Islamic banks are faced with a market share that has not met the target by 5 percent. Second, compliance of Islamic banking to Islamic principles was decline. Therefore, it is needed a strategy of development through the implementation of syariah governance. Syariah Governance implementation is expected to have an impact on reputation and customer confidence which in turn can increase the market share of syariah banks. Based on this background, the research problem is how the implementation of syariah governance and its impact on the reputation and confidence in Islamic banks. This research object is Muamalat banks operating in Central Java (Semarang, Solo, Purwokerto). The research sample is 200 respondents using the techniques of analytical judgment. Measurement instrument using 1-5 Likert scale, from strongly disagree (STS) untill Strongly Agree (SS). Firth to know implementation of Shariah governance, it is used a quantitative descriptive analysis using the average (mean). Second, to examine the effect of the implementation of Shariah governance to reputation and customer confidence in Islamic banks, it uses Structur Equation Model (SEM) with program AMOS 4.0 Engineering Structural Equation Modeling (SEM) which consists of two kinds of technical analysis, the goodness of fit and regression weight on the SEM to assess the suitability of the model estimation based on measuring the level of significance of some of the goodness of fit good and bad in a model, so the degree of the model accuracy is determined by the cut-off value.This research concluded that calculations of total assessment on the implementation of Shariah Governance Islamic bank (Bank Muamalat) showed an average score of 3.42 7 in good categories. It shows that shariah compliance is a indicator giving biggest contribution in the implementation of Islamic governance. Compliance to sharia is the main factor to costumer in establishing partnership with syariah banks and deciding to retain syariah banks. <br /></em>

scholarly journals Implikasi Teori Percampuran Akad Mudharabah Dan Musyarakah Terhadap Perbankan Syariah (Studi Kasus Bank Syariah Mandiri KCP Sumenep)

2020 ◽  
Vol 3 (1) ◽  
pp. 53-63
Author(s):  
Ahmad Shibghatullah Mujaddidi
Keyword(s):  
Financial Engineering ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Financial Report ◽  
The Public ◽  
Islamic Financial Institutions ◽  
Descriptive Approach ◽  
Branch Office

  This paper aims at describing the implications of the theory of mixing and its products towards Islamic banking and Islamic financial institutions. A qualitative research methods with a descriptive approach was implemented in this study. The object of the current study was Sub-Branch Office (KCP) of the Syariah Mandiri Bank in Sumenep Regency. The results of this study indicated that the products of the Syariah Mandiri Bank KCP Sumenep in terms of the Musharaka financing contract consists of Musharaka mutanaqishah and musharaka of network capital. Musharaka mutanaqisha is applied in home financing in which the profits are obtained from the margin agreed by all parties. While, the musharaka of network capital uses a profit sharing system in which the profits are calculated through a revenue sharing system. In terms of juridical law, the Syariah Mandiri bank KCP Sumenep has followed the rules stated in the Sharia banking law of 2008 as well as in the fatwa of the National Sharia Board. Whereas, in the case of the application of musharaka accounting that has been regulated in International Financial Report Standard (PSAK), Sharia Mandiri Bank KCP Sumenep has accordingly applied the contract accounting of musharaka as regulated in PSAK 106. However, in terms of account recording (estimation), Islamic banks have not obeyed the rules stated in PSAK 106. Furthermore, this study concludes that there are still many customers who do not understand the contract of mudharabah at Syariah Mandiri Bank KCP Sumenep. It due to the lack of socialization from the banks to the public. In juridical perspective, the Sharia Mandiri Bank KCP Sumenep do not implements mudharabah contract based on fatwa of the National Sharia Board and do not apply the accounting based on PSAK 105. Therefore, it is categorized as Islamic/ sharia financial engineering.

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.

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