Analisis Kinerja Keuangan Bank Umum Syariah (BUS) melalui Pendekatan Islamicity Perfomance Index

Authors

  • Dewi Sjam Universitas Negeri Surabaya, Indonesia
  • Clarashinta Canggih Universitas Negeri Surabaya, Indonesia
  • Clarashinta Canggih Universitas Negeri Surabaya, Indonesia

DOI:

https://doi.org/10.29040/jiei.v8i2.5307

Keywords:

Sharia commercial banks (BUS), Islamicity Perfomance Index, Financial performance

Abstract

The study aims to analyze the financial performance of Sharia commercial banks in Indonesia during 2016-2020 using the Islamicity Perfomance Index (IPI) approach. Measured by Profit Sharing Ratio, Zakat Perfomance Ratio, Equitable Distribution Ratio, Directors-Employee Welfare Ratio, and Islamic Income vs Non Islamic Income. In particular, these index not only measure materially, but also measures the social responsibility of Islamic banking performance. Data analysis used quantitative descriptive method. The research sample taken was 11 (eleven) Islamic banks and considered related to data, period, registered on the Financial Service Authority (OJK). The data obtained from annual report through the Islamic Bank official website. From the study result, it can be concluded that financial perfomance at Sharia Commercial Banks has not had a positive increase along the years. There was a significant degradation on 2017. It is affected by the value of zakat distribution and shareholders. But in terms of halalness, Sharia commercial banks have avoided the element of usury.

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Published

23-06-2022

How to Cite

Sjam, D., Canggih, C., & Canggih, C. (2022). Analisis Kinerja Keuangan Bank Umum Syariah (BUS) melalui Pendekatan Islamicity Perfomance Index. Jurnal Ilmiah Ekonomi Islam, 8(2), 1181–1195. https://doi.org/10.29040/jiei.v8i2.5307

Issue

Vol. 8 No. 2 (2022): JIEI : Vol. 8, No. 2, 2022

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