Abstract
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. 
Highlights
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 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
Pengaruh Intellectual Capital dan Islamicity Performance Index Terhadap Profitabilitas Perbankan Syariah Indonesia
Summary
Stakeholder merupakan kelompok-kelompok yang terlibat langsung dengan suatu perusahaan seperti karyawan, pelanggan, pemasok, kreditur, pemilik, dan pihak-pihak lainnya yang terlibat langsung (Dewanta, 2016). Dalam Stakeholder theory menyatakan bahwa keberhasilan suatu usaha perusahaan ditentukan oleh manajemen perusahaan yang berhasil dalam membina hubungan antara perusahaan dengan para stakeholder. Kesyariahan atau religius pun menjadi faktor yang mempengaruhi keputusan para stakeholder untuk membeli ataupun menjadi nasabah pada bank Syariah. Maka dari itu bank syariah haruslah memiliki kepatuhan akan prinsip syariah karena kepatuhan syariah merupakan inti dari integritas dan kredibilitas bank syariah, sehingga kewajiban untuk melaksanakan kepatuhan syariah harus dilaksanakan secara menyeluruh (kaffah) dan konsisten (Juliana, Qudsi, Disman, & Marlina, 2019). Selanjutnya stakeholder menjadi faktor penting yang harus diperhatikan dalam kegiatan bisnis bank syariah karena mereka merupakan bagian yang paling berpengaruh dalam keberhasilan suatu perusahaan. Sehingga hal ini akan berpengaruh terhadap keputusan mereka untuk bermitra atau menjadi nasabah pada bank syariah. Keputusan serta perannya inilah yang menjadi salah satu faktor pendorong perusahaan tersebut dapat menghasilkan keuntungan
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
