Financial Performance Of Islamic Banks Research Articles

The Influence of the Board of Commissioners, Board of Directors, Sharia Supervisory Board, and Audit Committee on the Financial Performance of Islamic Banking in Indonesia

The Influence of the Board of Commissioners, Board of Directors, Sharia Supervisory Board, and Audit Committee on the Financial Performance of Islamic Banking in Indonesia

The Influence of the Board of Commissioners, Board of Directors, Audit Committee, and Sharia Supervisory Board on the Financial Performance of Islamic Banking (Empirical Study on Islamic Banking in Indonesia 2017- 2021 Period)

The Influence of the Board of Commissioners, Board of Directors, Audit Committee, and Sharia Supervisory Board on the Financial Performance of Islamic Banking (Empirical Study on Islamic Banking in Indonesia 2017- 2021 Period)

Comparative Analysis Of Non-Performing Financing At PT. Bank Syariah Indonesia, TBK (BSI) Before And After The Merger

Three government-owned Islamic banks were merged, namely PT. Bank BRI Syariah, PT. Bank BNI Syariah, and PT. Bank Mandiri Syariah became PT. Bank Syariah Indonesia (BSI) is an effort to improve the financial performance of Islamic banks so that they can be more competitive. This study aims to test and analyze differences in non-performing financing before the merger (2019 quarter II – 2020 quarter IV) and after (2021 quarter I - 2022 quarter III). The sample in this study is the quarterly financial reports of Bank BSI. The analytical method is a descriptive comparative method and uses a paired sample t-test analysis technique. The study results show significant differences in non-performing financing before and after the merger, which indicates that the union influences the risk of problem financing.

Determinant Variables that Affect the Financial Performance of Islamic Banking in Indonesia

This study aims to analyze whether there is an influence of Islamic Corporate Governance, Islamic Social Responsibility, Intellectual Capital, Sharia Bank Indonesia Certificates and Profit Sharing Levels on the Financial Performance of Islamic Commercial Banks in Indonesia for the 2016-2020 period. The type of data used is secondary data obtained from the financial reports of banks, BI and OJK through published institutional reports which were analyzed using multiple linear regression with the help of the E-Views 10 Program. The results of this study are the variables Islamic corporate governance, Islamic social responsibility, and Islamic corporate governance. intellectual capital, and Bank Indonesia Sharia Certificates partially have no effect on the Financial Performance of Islamic Commercial Banks in Indonesia in 2016-2020. while the Profit Sharing Variable has an effect on the Financial Performance of Islamic Commercial Banks in Indonesia in 2016-2020. Variables Islamic Corporate Governance, Islamic Social Responsibility, Intellectual Capital, Bank Indonesia Sharia Certificates and Profit Sharing Levels Simultaneously on the Financial Performance of Islamic Commercial Banks in Indonesia in 2016-2020.
 Keywords: Islamic Bank, Financial Performance, Quantitative

Examining the Impact of Intellectual Capital Performance on Financial Performance in Islamic Banks

This study explores the intellectual capital (IC) performance of Islamic banks (IBs) and examines the impact of intellectual capital on financial performance in terms of profitability and productivity in IBs. The IC features are also examined individually to identify the primary driver of IC performance and their individual impact on the IBs’ financial performance. A quantitative method using multi regression analysis is utilised to examine the nexus between IC and the IBs’ financial performance indicators. The measurement of IC uses Modified Value-Added Intellectual Coefficient (MVAIC™) which is an extended model of VAIC™. The data were drawn from 49 IBs from 2014 to 2018. The empirical findings indicate that IC is positively significant in impacting IBs’ financial performance measures, especially profitability, but inconclusively related to productivity. Furthermore, when the components were analysed separately, the nexus between these components and IBs’ financial performance indicators show lesser uniform results. Capital employed efficiency and human capital efficiency are found to be the most influential features of IC in this study, while structural capital efficiency does not show an impact on financial performance. Evidence also demonstrates that all IC components are not significantly related to IBs’ productivity indicator. The study offers an extended understanding of IC and its role in IBs and may provide guidance to different stakeholders including regulators and management of IBs to formulate and structure relevant strategies to create, utilize, and maintain IC for the more resilient banking sector, as extensive practical implications are provided for this purpose.

Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan

This study aims to determine the effect of the implementation of sharia and corporate governance on the performance of Islamic banks in Southeast Asia. This study uses a collection of data collected manually on sharia and corporate governance variables from 25 Islamic banks from 5 Southeast Asian countries for the period 2014-2020. The types of statistical analysis carried out are descriptive statistics, panel data regression, and static regression tests. The results of this study reveal that the variables related to Islamic corporate governance are more influential in determining the financial performance of Islamic banks. The regression results of the sharia supervisory board, board of directors meetings, board of commissioners meetings, remuneration and nomination committees, and risk monitoring committees of firm size have a positive effect on increasing financial performance, while audit committees and company age do not have a positive effect on increasing financial performance. This study enriches the understanding of Islamic corporate governance, corporate governance and the financial performance of Islamic banks in Southeast Asia

MENGUKUR KINERJA KEUANGAN BERDASARKAN RASIO PERBANKAN SYARIAH MASA PANDEMI COVID-19 DI INDONESIA

Measuring the financial performance of Sharia banking or Islamic banking namely Islamic Commercial Banks (BUS), Islamic Business Units (UUS) and Islamic Rural Banks (BPRS) during the Covid-19 Pandemic in Indonesia using quantitative methods through financial ratios namely ROA, NPF, FDR and REO since March 2020 to August 2022. Data based on the Financial Services Authority's Sharia Banking Statistics from 13 BUS, 20 UUS and 166 BPRS. The results of the study found that during the Covid-19 pandemic, Islamic Banking Financial Ratios, namely ROA ranked 1st and higher at UUS, NPF ranked 1st lower at UUS, FDR ranked 2nd lower at BUS and REO ranked 1st lower at UUS. Islamic banking financial performance during the Covid-19 pandemic in Indonesia based on financial ratios was better at UUS, followed by BUS and BPRS. This shows that Islamic Banking in Indonesia, especially UUS, is able to adapt well to the Covid-19 pandemic so that financial performance is on target.

ANALISIS PERBANDINGAN RASIO KESEHATAN BANK TERHADAP KINERJA KEUANGAN PADA BANK KONVENSIONAL DAN BANK SYARIAH

Banks as financial institutions need to maintain their performance in order to operate optimally. Moreover, Islamic banks must compete with conventional banks which are dominant and growing rapidly in Indonesia. This increasingly sharp and tight competition must be accompanied by good and orderly management in order to survive in the banking industry for a long time. One of the factors that must be considered by a bank in order to survive is the bank's financial performance. Comparison of the financial performance of conventional banks and Islamic banks is carried out using financial ratios in the form of the dependent variable ROA and the independent variables CAR, NPL/NPF, LDR/FDR taken from annual reports for the 2011-2020 periods. The analysis technique used panel regression. The result obtained is that there is a significant difference in the level of bank soundness between conventional banks and Islamic banks. Based on a comparison of financial ratio analysis, the financial performance of conventional banks is better in terms of the LDR/FDR ratio, while the financial performance of Islamic banks is better in terms of CAR and NPL/NPF ratios.

Determinant Factors of Islamic Bank Financial Performance and Competitive Advantage As Moderating Variables in Islamic Banks in Indonesia.

The era of the industrial revolution 4.0 requires every company to be able to adapt by making changes and improving financial and non-financial performance. In addition, to reduce the very severe impact of the threat of competitors, Islamic banking must increase its competitive advantage with various strategies that must be achieved, especially related to organizational performance. Islamic banks compete with conventional banks, which are more advanced in products and technology. This research refers to the Technological Readiness Level (TKT) at level 3, which proves the concept of functions and important characteristics analytically and experimentally. This study aims to analyze the factors that affect the financial performance of Islamic banks moderated by competitive advantage variables. The variables observed in this study were the ratio of NPF, NOM, ROA and BOPO. The variable was moderated by the company's competitive advantage (AUE). The method used is quantitative using multiple regression. The data used are annual reports published from 2018 to 2020. The results show that the NOM and NPL variables have an insignificant effect, while the BOPO variable has a significant negative effect. Meanwhile, the competitive advantage variable cannot moderate the effect of NOM, NPL and BOPO on ROA (Company Financial Performance). Therefore, this study contributes that in improving its financial performance, Islamic banking still needs to focus on the amount of income earned to fulfill its obligations Operational Costs and Operating Income (BOPO) in addition to NOM and NPL. Meanwhile, competitive advantage must be improved to improve Islamic banks' performance.

Pengaruh Pengungkapan Nilai Etika Islam terhadap Kinerja Bank Syariah di Indonesia

This study discusses the effect of the disclosure of Islamic ethical values on the financial performance of Islamic banks registered with the Financial Services Authority (OJK) during the 2016-2020 period. The ethical values in this study are the zakat disclosure index (ZDI) and the charity disclosure index (CDI). By using purposive sampling technique, the samples used in this study were obtained from 13 Islamic Commercial Banks in Indonesia. The data in this study were obtained from the bank's annual report in 2016-2020 and analyzed using multiple linear regression. The results of this study indicate that the zakat disclosure index (ZDI) has a positive and significant effect on bank performance. While the Charity Disclosure Index (CDI) does not have a significant effect on bank performance. This study is a more consistent literature survey on the effect of disclosing Islamic ethical values on bank performance and conducting a robustness check to support the findings of the study.

Analisis Perbandingan Kinerja Keuangan Perbankan Syariah Di Asean Melalui Pendekatan Islamicity Performance Index

This study aims to analyze and compare the condition of Islamic banking financial performance in the ASEAN region using the method of the Islamicity Performance Index. The analytical method used is the analysis of financial ratios and different test analyses using the non-parametric method Kruskal Wallis where first performed the analysis of normality test using Kolmogorov Smirnov analysis and homogeneity using Levene Statistic test. Based on the calculation of different test statistics, the five countries in the ASEAN region have financial performance through different IPI methods significantly, where the seven ratios of PSR, ZPR, EDRQD, EDRBG, EDRLB, II vs NII, and IInc vs NIInc have Sig 2-tailed <0.05. from the calculation of the ratio, the Philippines and Thailand have the value of the ratio of halal income and investment to the revenue, and the haraam investment is the least meaning that the two countries are still doing business through the forbidden, while the PSR ratio, only Indonesia is focused in conducting business through the principle of risk through musyarakah and mudharabah contracts with PSR value> 30%. On this result, the Sharia councils of each country should be more intensive in controlling the compliance of shari'a from the management of Islamic banking business.

Pengaruh Islamic Corporate Social Responsibility (ICSR) Terhadap Kinerja Keuangan Perbankan Syariah Periode 2016-2022 (Studi Pada Bank Umum Syariah Menggunakan Index ISR)

Islamic Corporate Social Responsibility (ICSR) is a corporate social responsibility that must be carried out by the company where the company is established and will then be presented in the company's annual report. The formulation of the problem in this study is how is ICSR at Islamic Commercial Banks (BUS), how is Financial Performance at BUS. The results of this study based on the t test or hypothesis test obtained a probability value of 0.034,. The criteria for the t test are the probability value < 0.05. In the correlation analysis, a Pearson correlation value of -0.272 is obtained with a significant value of 0.034 <0.05, which means that there is a correlation between the Islamic Corporate Social Responsibility (X) variable and financial performance which is low and significant and a negative sign means the relationship is in the opposite direction, if ICSR increases, financial performance will decrease, and vice versa., it can be concluded that Ho is rejected and Ha is accepted, which means that there is a negative and significant effect of the ICSR variable on the financial performance of Islamic banking for the 2016-2022 period.

Islamicity Performance Index Dan Islamic Social Reporting Terhadap Kinerja Perbankan Syariah Di Indonesia Pasca Covid-19

Islamic banking is an institution that works to carry out company activities in accordance with sharia principles. Islamic banking needs to measure financial performance in the post-covid-19 period. The ratios that can be used to measure financial performance are Islamicity Performance Index and Islamic Social Reporting. This study aims to analyze the effect of the Islamicity Performance Index and Islamic Social Reporting on the financial performance of Islamic banking in Indonesia after COVID-19. This type of research is quantitative. The sample used is in 2020-2021 totaling 11 samples. The data analysis technique used is panel data regression analysis which is processed using the Eviews 12 program. The results of this study indicate that the Islamicity Performance Index and Islamic Social Reporting shows that there is a significant effect on Financial Performance.

The Influence of Islamic Corporate Governance and Islamic Corporate Social Responsibility on Financial Performance of Islamic Commercial Banks in Indonesia

Islamic banks in Indonesia must implement good corporate governance and adhere to the principles of corporate social responsibility to have good financial performance and gain customers' trust. This study aims to determine the impact of Islamic Corporate Governance (ICG) and Islamic Corporate Social Responsibility (ICSR) on financial performance based on the Islamic Performance Index of Indonesian Islamic Banks from 2015-2019. The study population included Islamic commercial banks registered with the Financial Services Authority (OJK) from 2015-2019. The sample size was determined by targeted sampling to obtain 9 Islamic banks. This study used a descriptive quantitative approach. The descriptive analysis aims to demonstrate that the ICG, ICSR and financial performance data are relevant and valid concerning the development of the Islamic banking industry from 2015-2019. Quantitative analysis to justify the proposed hypothesis uses the multiple linear regression method. The results show that (1) Islamic corporate governance (ICG) has a positive and significant impact on the financial performance of Indonesian Islamic banks; (2) Islamic Corporate Social Responsibility (ICSR) has a positive and significant impact on the financial performance of Indonesian Islamic Banks. Implementing the principles of good corporate governance, including transparency and openness, following sharia principles helps to increase the financial performance of Islamic banks in Indonesia. Sharia theory of corporations suggests that social responsibility is a form of human accountability to God. The primary goal of disclosing information to corporate stakeholders can minimize information asymmetries about the extent to which an institution is fulfilling its obligations to all stakeholders.

The Moderating Role of Risk Monitoring Committee on the Effect of Risk Disclosure on Financial Performance in Islamic Banks

The Moderating Role of Risk Monitoring Committee on the Effect of Risk Disclosure on Financial Performance in Islamic Banks

The effect of financial technology on Islamic banks performance in Jordan: Panel data analysis

Thanks to technological advancements in finance, Islamic banking might surely spread throughout developing nations and become more viable in the financial industry. The present investigation aims to thoroughly explore the impact of fintech upon Islamic banks and also investigate how fintech facilities affect Islamic banks performance within Jordan. A strategy known as a quantitative-descriptive inquiry was used in the inquiry. This study made use of yearly data (a panel data) that was collected from banking organizations using statistics based on yearly reports provided by Jordan Islamic bank, Safwa Islamic Bank and International Arab Islamic Bank listed alongside the Amman Stock Exchange between 2017 and 2021. The study discovered that financial performance of Islamic Banks was significantly impacted by Fintech services including online banking along with mobile banking. The increased beta value predicts that between 2017 to 2021, the financial prosperity of Arab Islamic International Bank, Jordan Islamic Bank, and Safwa Islamic Bank would be positively correlated with Fintech services. Additionally, it was discovered that SMS Financing and crowdsourcing had a detrimental impact on Islamic Banks financial performance. The investigation concludes by recommending that Islamic banking included in the study step up their attempts to educate the public about Islamic banking facilities.

Transmission of Sharia Monetary Policy in Improving Sharia Banking Performance (Literature Study)

Indonesia's economic condition is currently experiencing a downturn, even though its current growth has increased by 5 percent from before. This will be the impact of Covid 19 that hit the country. This impact has had an impact on the decline of banking in the country, especially Islamic banking since 2020. When compared to the profits obtained since 2019. This study aims to see the performance of Islamic banking when viewed from the current monetary policy. This study uses a qualitative method. Documentation technique for analyzing documents related to Islamic Banking performance. The data used in the analysis includes Islamic Banking Accounting books, research articles, and so on. Based on the results of research conducted that the performance of Islamic banking in the country can survive and experience a very satisfying increase, it can be seen that the increase is happening every year. In semester I/2021, the profit earned was IDR 1.48 trillion, an increase of 34.29%. In 2022 the profit earned is IDR 3.21 trillion, an increase of 42%. From the results of these observations, the current monetary policy carried out by BSI can improve the financial performance of Islamic banking, even though our economic growth is currently experiencing an economic crisis.

Analysis of Rentability Trends of Islamic Commercial Banks in the Covid-19 Pandemic

<p>The Covid 19 pandemic has caused possible risks to the financial performance of Islamic banking. This study aimed to determine the rentability performance level predictions of Bank Muamalat Indonesia, Bank Mega Syariah, and Bank KB Bukopin Syariah by using the ratio of Return on Assets (ROA) and Return on Equity (ROE) in the pandemic for the period December 2021 to December 2023. The Islamic commercial bank was chosen because its rentability performance showed different trends during the pandemic. The research methods used the quantitative and trend analysis techniques with the least square method. The results have indicated that the rentability performance level of Bank Muamalat Indonesia and Bank KB Bukopin Syariah in terms of the ratio of Return on Assets (ROA) and Return on Equity (ROE) was predicted to decrease from December 2021 to December 2023. Meanwhile, the rentability performance level of Bank Mega Syariah in terms of the ratio of Return on Assets (ROA) and Return on Equity (ROE) was predicted to increase from December 2021 to December 2023. Concerning this, the research is hoped to contribute as reference material for further academic research and as material for consideration in determining policies for Islamic commercial banks.</p>

Examining the Influence of Maqas ¯. id al-Shar¯ıah Orientation on Financial Performance of Islamic Banks: Evidence from Pakistan

Examining the Influence of Maqas ¯. id al-Shar¯ıah Orientation on Financial Performance of Islamic Banks: Evidence from Pakistan

Impact of Corporate Social Responsibility on the Financial Performance of Islamic Banks: Evidence from Pakistan

This study investigate the corporate social responsibilities and their effect on the financial performance of Pakistani and Malaysian Islamic banks, as well as to compare the CSR practices of both of these countries. The research was conducted using quantitative methods, and the sample consisted of four banks from Pakistan's neighboring countries as well as eight full-fledged Islamic financial institutions. In the Pakistani study, a representative sample was drawn from the entire population of banks, whereas in the Malaysian study, a random sampling approach was used for both the selection of banks and the data collection. The findings indicate that the bank, through its participation in corporate social activities, plays an essential position in the community. Keywords: Corporate Social Responsibility, Return on Asset, Return on Equity, Earning per share, Net Income Financial performance, Islamic banks, Pakistan and Malaysia.