Abstract
Islamic Banking has astrategic rolein improving the welfare of the people , through theintermediation process of lending and funding distribution activities and the provision of other financial services, based on the principles of sharia. The study looked at the relationship between the application of the principles of Shari'ah governance and performance of Islamic financia linstitutions in Riau. In this study, the performance of Islamic banking financial institutions measuredusing the Balanced Scorecard. The research was conducted on Islamic banking institutions in Riau, both Islamic Banks (BUS) and Sharia (UUS) successfully collected the data by 35 respondents. This study shows that sharia governance is able to influence the performance of sharia financial institutions in Riau Province as evidenced by a coefficient of 5.008 with a significance level of 0.000 much smaller than the value of α (0.05). The results of this next study indicate that sharia governance is not able to influence the performance of Islamic financial institutions in Riau Province after being moderated by firm size as evidenced by a coefficient of -1.933 with a significance level of 0.071 greater than the value of α (0.05).
Highlights
Islamic Banking has astrategic rolein improving the welfare of the people, through theintermediation process of lending and funding distribution activities and the provision of other financial services, based on the principles of sharia
This study shows that sharia governance is able to influence the performance of sharia financial institutions in Riau Province as evidenced by a coefficient of 5.008 with a significance level of 0.000 much smaller than the value of α (0.05)
Zulkifli Hasan, (2009), Corporate Governance : Western and Islamic Perspectives, International Review of Business Research Papers, Vol. No 1 January 2009 Pp. 277-293
Summary
Kemampuan survival perbankan syariah dalam era krisis membuktikan bahwa perbankan syariah mampu menyelamatkan sebagian ekonomi ummat. Peneliti (Nofianti, et al: 2013) berhasil membuktikan bahwa ada hubungan antara penerapan model prinsip governance syari’ah dengan kinerja lembaga keuangan syariah di Riau. Didalam Undang-Undang No 21 Tahun 2008 tentang Perbankan Syariah, ditentukan bahwa dalam melaksanakan usahanya, bank syariah dan Unit Usaha Syari’ah) UUS wajib memenuhi tata kelola perusahaan yang baik (good corporate governance), prinsip kehati-hatian dan pengelolaan risiko. Menurut Beikos dan Cyprus dalam Rindaasytuti (2000) disamping itu bank syariah menghadapi risiko keuangan yang lebih besar dibandingkan dengan bank konvensional karena pertama, sebagian besar pembiayaan di bank syariah adalah bagi hasil dimana pendapatan bank dari bagi hasil ini memiliki tingkat risiko lebih tinggi. Maka hipotesisnya adalah: H2: Ketika firm size semakin besar akan mampu memoderasi antara sharia governance dan kinerja lembaga keuangan syariah di Provinsi Riau. Metode penelitian yang digunakan dalam penelitian ini adalah metode survey, yaitu penelitian yang mengambil sampel dari satu populasi dan menggunakan kuisioner sebagai alat pengumpul data yang pokok (Masri Singarimbun dan Sofian Efendi, 1989)
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