Pengaruh Islamicity Performance Index Terhadap Profitabilitas Bank Umum Syariah Indonesia Periode 2014-2018
DOI:
https://doi.org/10.30595/kompartemen.v18i1.6812Abstract
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.
References
Amirah, Raharjo, B. Teguh (2014). Pengaruh Alokasi Dana Zakat Terhadap Kinerja Keuangan Perbankan Syariah. Seminar Nasional dan Call For Paper Program Studi Akuntansi-FEB UMS.
Bustaman, dkk. (2016). Pengaruh Intellectual Capital, Biaya Intermediasi, dan Islamicity Performance Index Terhadap Profitabilitas Bank Syariah di Indonesia. Jurnal Dinamika Akuntansi dan Bisnis Vol. 3 No. 1.
Duantika, Defri. (2015). Analisis Perbandingan Kinerja Bank Syariah Brdasarkan RGEC dan Islamicity Performance Index (Studi Bank 101 Muamalat Indonesia dan Bank Syariah Mandiri). Skripsi, UIN Syarif Hidayatullah: Jakarta.
Falikhatun dan Assegaf, Yasmin Umar. (2012). Bank Syariah Indonesia: Ketaatan pada Prinsip-Prinsip Syariah dan Kesehatan Finansial. Proceeding of Conference in Business, Accounting and Management (CABM). Vol. 1 No. 1, 245-254.
Hadi, Nor. 92011). Corporate Social Responsibility. Yogyakarta: Graha Ilmu.
Hameed, Shahul et al. (2004). Alternative Disclosure & Performance Measures For Islamic Banks. Second Conference on Administrative Sciences: Meeting the Challenges of the Globalization Age, King Fahd University o Petroleum & Minerals, Dhahram, Saudi Arabia.
Hasibuan, Malayu S.P. (2007). Dasar-Dasar Perbankan. Jakarta: Bumi Aksara.
Listiani. (2016). Pengaruh Islamicity Performance Index Terhadap Profitability Bank Jabar Banten Syariah Tahun 2011-2014. Prosiding Seminar Nasional Multi Disiplin Ilmu & Call For Paper Unisbank.
Maisaroh, Siti. (2015). “Pengaruh Intellectual Capital Dan Islamicity Performance Index Terhadap Profitabilitas Perbankan Syariah di Indonesia”. Jurnal Fakultas Ekonomi UIN Malang.
Muhammad, Rifqi. (2008). Akuntansi Keuangan Syariah. Yogyakarta: p3EI Press.
Otoritas Jasa Keuangan (OJK). (2016). Laporan Perkembangan Keuangan Syariah. Outlook OJK. Diperoleh tanggal 02 Juni 2019 dari www.ojk.co.id.
Rahman, F. Aulia dan Rochmanika, Ridha. (2011). Pengaruh Pembiayaan Jual Beli, Pembiayaan Bagi Hasil, dan Rasio Non Performing Financing terhadap Profitabilitas Bank Umum Syariah di Indonesia. Jurnal Universitas Brawijaya.
Saputra, Anas tinton. (2013). Pengaruh variabel Makroekonomi Terhadap Profitabilitas Perbankan Syariah di Indonesia Periode 2010-2013. Skripsi, Universitas Muhammadiyah Surakarta: Surakarta.
Slamet, Riyadi. (2006). Banking Assets and Liability Management. Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.
Sugiyono. (2006). Metode Bisnis Cetakan Ke Sembilan. Bandung: Alfabet.
Sugiyono. (2009). Statistika Untuk Penelitian. Bandung: Alfabeta.
Sekaran, Uma. (2013). Metodologi Penelitian Untuk Bisnis. Jakarta: Salemba Empat.
Suryani. (2011). Analisis Pengaruh Financing To Deposit Ratio (FDR) Terhadap Profitabilitas Perbankan Syariah Di Indonesia. Jurnal Walisongo Vol. 19. No. 1.
Umar, Husein. (2008). Metode Penelitian Untuk Skripsi dan Tesis Bisnis. Jakarta: Raja Grafindo.
Downloads
Published
How to Cite
Issue
Section
License
Copyright
You are free to:
Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
Adapt — remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
Attribution — You must give appropriate credit appropriate credit, provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
License
1. License to Publish
The article will be governed by the Attribution 4.0 International (CC BY 4.0). The author hereby grants Kompartemen an exclusive publishing and distribution license in the manuscript include tables, illustrations or other material submitted for publication as part of the manuscript (the “Article”) in print, electronic and all other media (whether now known or later developed), in any form, in all languages, throughout the world, for the full term of copyright, and the right to license others to do the same, effective when the article is accepted for publication. This license includes the right to enforce the rights granted hereunder against third parties.
2. Author’s Warranties
The author warrants that the article is original, written by stated author/s, has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Under the Creative Commons Attribution 4.0 International (CC BY 4.0) license, the author(s) and users are free to share (copy and redistribute the material in any medium or format for any purpose, even commercially.) and adapt (remix, transform, and build upon the material for any purpose, even commercially.). Users must give appropriate credit, provide a link to the license, and indicate if changes were made.
4. Rights of Authors
Authors retain the following rights:
Copyright, and other proprietary rights relating to the article, such as patent rights,
The right to use the substance of the article in future own works, including lectures and books,
The right to reproduce the article for own purposes, provided the copies are not offered for sale, and
The right to self-archive the article.
5. Co-Authorship
If the article was prepared jointly with other authors, the signatory of this form warrants that he/she has been authorized by all co-authors to sign this agreement on their behalf, and agrees to inform his/her co-authors of the terms of this agreement.
6. Royalties
This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by Kompartemen or its sublicensee.
7. Miscellaneous
Kompartemen will publish the article (or have it published) in the Journal if the article’s editorial process is successfully completed and Kompartemen or its sublicensee has become obligated to have the article published. Kompartemen Experiences may conform the article to a style of punctuation, spelling, capitalization, and usage that it deems appropriate.
