The development of islamic banking in indonesia is now experiencing a rapid increase both in quantity and quality. Data was collected from financial reports of 44 islamic banks that are registered in indonesian central bank. Universitas islam negeri uin maulana malik ibrahim malang. Islamicity performance index is a method which can. The islamicity of sharia rural banks in indonesia pertiwi. Islamicity performance index of islamic banking in. In 2018, the world improved its performance along all five indices.
Islamicity performance index is one method that can be used to evaluate the financial performance of islamic banks. The sample is taken by using a purposive sampling technique. Abstract this paper is aimed to evaluate the islamic performance of sharia rural banks srbs in indonesia by using the islamicity performance index ipi. This research was aimed to analyse the islamicity index of islamic bank as the indicators of the performance. For business performance the ratio are profit sharing ratio, islamic investment vs nonislamic investment, islamic income vs nonislamic income. This research aims to examine the impact of intellectual capital and good governance business syariah ggbs towards islamicity financial performance index proxied by profit sharing ratio psr.
Intellectual capital, vaic, islamic accounting, islamic bank performance. The number of samples taken is nine indonesian islamic commercial banks for the period 202017. Kinerja, bank umum syariah, islamicity performance index. The islamicity indices enable muslims to focus on the indisputable source of their religionthe quranand are a continuous performance indicator of their rulers, governments and communities. Hal ini juga menunjukkan bahwa perkembangan ekonomi islam di indonesia, sebagai gerakan kemasyarakatan telah mulai.
Pdf islamic corporate governance, islamicityfinancial. This paper discusses the measurement of banking performance with sharia performance. Islamicity indices provide a simple approach for muslims to focus on the indisputable source of their religionthe quranand a continuous performance indicator of their rulers, governments and communities. Perkembanganperbankan syariah di indonesia tengah mengalami pertumbuhan yang pesat. Islamicity performance index sudah diterapkan pada kinerja bank umum syariah tahun 200920. Pengaruh intellectual capital, efisiensi operasional, dan. Analisis islamicity performance index pada kinerja bank umum.
International journal of innovation, creativity and change. This research is motivated by the performance of islamic banks in pekanbaru as measured in terms of the islamicity performance index. The data used is secondary data obtained from annual reports and the gcg implementation report that was published by the islamic banks in the period of 2012 to 2016. This research is a causal study with a population of indonesian islamic commercial banks. This study aims to determine the effect of intellectual capital, islamic performance index and efficiency cost on financial performance. In addition the average growth of intellectual capital rogic also significantly influence future islamicity financial performance index. Therefore, we need a tool to evaluate and measure the performance of islamic base banks. Penarikan sampel yang dilakukan dengan menggunakan metode purposive sampling. The research was conducted by selecting of 7 syariah general banking and using anual report in 20112015. Analisis islamicity performance index pada kinerja bank.
Penelitian ini dengan pendekatan islamicity performance index yang menggunakan lima rasio yaitu profit sharing ratio, zakat performance ratio, equitable distribution ratio, directors employees welfare ratio dan islamic income vs non islamic income. The number of respondents in this study amounted to 93 people. Factors tested in this research is the islamic corporate governance to fraud with the islamicity financial performance index as a mediator in sharia banks 20122016. Islamicity financial performance index was used as a measure of financial performance of islamic banks which are consist of profit sharing ratio. As an institution that is moved in sharia, islamic banks have the characteristics and assessment of financial performance that is different from conventional banks. Islamicity performance index of islamic banking in indonesia. The results showed that the intellectual capital significantly effect on islamicity financial performance index and can be used to predict future islamicity financial performance index. In addition the average growth of intellectual capital rogic also significantly. Bank syariah adalah lembaga keuangan yang berkerja berdasarkan prinsip syariah, berbeda dengan bank konvensional yang sama sekali tidak memperhitungkan prinsipprinsip syariah. Perbankan syariah di indonesia secara umum belum sepenuhnya melaksanakan kegiatan bisnis sesuai dengan ketentuan syariah. Profit sharing ratio, zakat performance ratio, equitable distribution ratio, directoremployees welfare ratio, islamic income vc non islamic income, 3 menggunakan data laporan tahunan perbankan syariah, 4. Pdf performance based islamic performance index study on the. Profit sharing ratio, zakat performance ratio, equitable distribution ratio, directoremployees welfare ratio, islamic income vc non islamic income, 3 menggunakan data laporan tahunan perbankan syariah, 4 obyek yang digunakan yaitu menggunakan bank umum syariah 5 tahun penelitian yang.
Reformation and development in the muslim world islamicity. Islamic corporate governance, islamicityfinancial performance index and fraudat islamic bank this research empirically tested the factors of fraud occurrence in sharia banks based on fraud triangle theory, which is motivation, opportunity and rationalization must be fulfilled for the occurrence of fraud. Tujuan penelitian ini adalah untuk mengetahui gambaran kinerja perbankan syariah berdasarkan islamicity performance index. Jurnal riset manajemen sains indonesia jrmsi vol 7, no. Islamicity financial performance index in indonesian islamic. Jurnal riset manajemen sains indonesia, vii 2, 275.
The purfose of this research was to determine the performance of islamic banks based islamicity performance index, to determine the profitability of bank jabar banten syaria and and to determine the. Islamicity performance index is a method which can evaluate the performance of islamic base banks not only their financial but also justice principles, halal lawfulness, and tazkiyah sanctification. The sample selection method is using with purposive sampling. The authors examine muslim countries over time, viewing their progression on the islamicity scale. Performance based islamic performance index study on the. This research is field research, with qualitative descriptive methods. The islamicity performance index can evaluate the performance of shariahbased business units covering finance and princby iples of justice, such as halal legitimacy and tazkiyah sanctification. Islamicity performance index, merupakan alat ukur kinerja yang mampu mengungkapkan nilainilai kesyariahan yang ada dalam bank syariah.
Penulis menyadari, keberhasilan penulis dalam menyelesaikan skripsi inji. There are five financial ratios that are measured by the islamicity performance index, namely profit sharing, zakat performance ratio, equity. Essentially, by definition islam is a world view focused on belief in the one god and commitment to his commandments. Askari, was published in the global economy journal, vol. They assess why some countries have done better than others, and to derive useful policy recommendations to improve political, social, human, governance and economic performance. The analysis technique performed in this study is partial least squares. Data collection is done by means of observation, interviews, documentation and. 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.
Islamicity performance index merupakan sebuah pendekatan yang dapat digunakan untuk mengevaluasi kinerja keuangan bank. This research using quantitative method with secondary data. Performance based islamic performance index study on the bank. The data are taken from srbs from 2014 to 2016 those include pf and profit, as well the liquidation of srbs in those years. This study aimed to examine effect of intellectual capital, cost of intermediation, and islamicity performance index on profitability of islamic banks indonesia. May 14, 2017 dengan menggunakan islamicity performance index maka akan memudahkan stakeholder untuk mengetahui rasio bagi hasil yang dilakukan oleh bank syariah, rasio zakat, distribusi yang adil pada masyarakat, perbandingan gaji direktur dan pegawai, perbandingan investasi halal dan tidak halal, perbandingan pendapatan halal dan tidak halal. Islamic corporate governance, islamicityfinancial performance. Intellectual capital, islamicity performance index. Islamic banks have compatibility of sharia will have high profitability. In addition the average growth of intellectual capital ro gic also significantly influence future islamicity financial performance index. Pendahuluan di indonesia perkembangan bank berbasis prinsip syariah kini tengah mengalami kemajuan yang pesat. The samples are 11 islamic commercial banks which their annual report are available in each corporate website. The effect of intellectual capital and islamicity performance index to the performance of islamic bank in indonesia 2010 2014 periods.
Islamicity performance index periode tahun 20142017 dengan baik. This study found that collectively the cost of intermediation, and islamicity performance index have an influence for profitability. Analisis pengaruh islamicity performance index terhadap profitabilitas bank umum syariah periode tahun 2012 2016 skripsi diajukan untuk memenuhi persyaratan memperoleh gelar sarjana ekonomi s. Islamicity financial performance index in indonesian. Oleh karena itu diperlukan pengukuran kinerja yang mampu mengungkapkan nilainilai spiritual dan sosial yang terkandung dalam bank syariah. This research used descriptive statistical analysis. Prophet muhammad mentioned in a narrative the best summary of the core of islam as follows. This research is a descriptive study with a quantitative approach. Islamicity performance index is a method which can evaluate the performance of. Analisis pengaruh islamic corporate governance icg dan. Islamicity performance index yang digunakan untuk mengukur kinerja keuangan bank syariah yang terdiri atas. With a better understanding of islam in both muslim and non. The pdf file you selected should load here if your web browser has a pdf reader plugin installed for example, a recent version of adobe acrobat reader if you would like more information about how to print, save, and work with pdfs, highwire press provides a helpful frequently asked questions about pdfs alternatively, you can download the pdf file directly to your computer, from where it. Beyond belief in specific doctrines and performance of important ritual acts, islam is practiced as a complete and natural way of life, designed to bring god into the center of ones consciousness, and thus ones life.
Pdf this study aims to critically analyze the effect of islamic social reporting, intellectual capital and the sharia supervisory board on islamicity. Those indices consist of islamicity disclosure index and islamicity performance index. The data used in this study are secondary data obtained from each banks website. The effect of intellectual capital and islamicity performance index to the performance of islamic bank in indonesia 20102014 periods. Purposive sampling technique is used to determine the samples of the research. You have no say in where your money is being invested. The indices also provide a simple approach to explain islam to the nonmuslim world. This study aims to reveal application of sharia principles in business performance and social performance at the indonesian islamic banks in the period 20122014 by using islamicity performance index. Muslims can take ownership of their society, assess its successes and failures, embrace and support change and encourage their. Islamicity financial performance index in indonesian islamic banks. The indicator used to explain good sharia business governance in this study based on the. Submission means that you should bear witness that there is no god but god and that muhammad is gods messenger, that you should perform the ritual prayer, pay the alms tax, fast during ramadan, and make the pilgrimage to the house if you are able to go there. Islamicity financial performance index proxied by profit sharing ratio psr. The analytical method used is the analysis of financial ratios and different.
Islamicity performance index merupakan sebuah pendekatan yang dapat digunakan untuk mengevaluasi kinerja keuangan bank syariah yang tidak hanya dari segi kemampuannya dalam menghasilkan labaatau financial performance, akan tetapi juga mampu mengevaluasi kinerja bank syariah yang berkaitan dengan social performanceserta. There are six financial ratios which are measured from islamicity performance index. This study describes the effect of good sharia business governance implementation of financial performance as measured by islamicity financial performance index. Islamicity performance index merupakan sebuah pendekatan yang dapat digunakan untuk mengevaluasi kinerja keuangan bank syariah yang. Indices overtime are useful for assessing the historical performance of a country. Pengukuran kesehatan bank syariah berdasarkan islamicity. Since 1995, islamicity provides a nonsectarian, comprehensive and holistic view of islam and muslims, a view that would cultivate peace, inspire action, explore positive solutions and encourage purposeful living through the universal teachings of islam.
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 20152017. Meanwhile, in the partial test t test, variable intellectual capital, the cost of intermediation, and islamicity performance index have determined. The islamicity performance index is one of the methods to measure the islamic banks performance in financial term, including the fairness principle, halal, and the purification. This study aims to analyze and compare the condition of islamic banking financial performance in the asean region using the method of islamicity performance index based on research hameed et al 2004. Islamicity performance index studi pada bank umum syariah periode tahun 200920 penulis. Pdf islamicity financial performance index in indonesian islamic. Thus for any country the structure of the index has to be maintained over time to afford consistent assessment of performance, but the index structure may differ slightly from. This research develops indicators as a proxy of motivation, opportunity and rationalization.
Hossein askaris cv pdf country specific indices for muslim countries 2000present. This study aims to analyze the performance of islamic commercial banks in indonesia registered with the financial services authority ojk for the period 2011 to 2018 by using the islamicity performance index ipi approach. The purpose of this research is to analysis of effect islamicity performance index ipi to probability of syariah general banking which is proxy to return on assets roa. Pengaruh intellectual capital, biaya intermediasi dan. Pdf islamicity financial performance index in indonesian. The analysis technique used was multiple linear regression. Dengan menggunakan islamicity performance index maka akan memudahkan stakeholder untuk mengetahui rasio bagi hasil yang dilakukan oleh bank syariah, rasio zakat, distribusi yang adil pada masyarakat, perbandingan gaji direktur dan pegawai, perbandingan investasi halal dan tidak halal, perbandingan pendapatan halal dan tidak halal. Perkembangan bank berbasis syariah di indonesia kini sedang mengalami kemajuan yang pesat.
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