Islamicity Performance Index Research Articles

Komparasi Kinerja Keuangan Bank Umum Syariah dengan Pendekatan RGEC dan Islamicity Performance Index

This study aims to compare the financial performance of Islamic Commercial Banks calculated using the disclosure of materialistic and spiritual values using the RGEC method and the Islamicity Performance Index for the 2016 – 2020 period. Using secondary data, namely the 2016 – 2020 annual financial statements of Islamic banks which have been published on the website an official from each bank. The population in this study is Islamic Commercial Banks taking 12 (twelve) BUS with purposive sampling technique. This research is quantitative comparative research by processing data from the annual financial statements, then explained descriptively. Using 4 indicators from RGEC, namely Risk Profile, Good Corporate Governance, Earnings, and Capital, and 4 indicators from the Islamicity Performance Index, namely Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Equitable Distribution Ratio (EDR), and Islamic Income vs. Non - Islamic Income. The results of data analysis, it can be concluded that the results of the financial performance of BUS with the RGEC approach are included in the fairly healthy category. While the results of the financial performance of BUS with the Islamicity Performance Index approach are included in the unsatisfactory category. Based on statistical tests, there are differences in the results of the soundness of financial performance when viewed from the RGEC and Islamicity Performance Index approaches.

Evaluasi Kinerja Keuangan Bank Muamalat Indonesia Menggunakan Metode RGEC dan IPI Periode 2016-2020

This study aims to determine the financial performance of Bank Muamalat Indonesia (BMI) for the 2016-2020 period. The study used descriptive quantitative methods. Evaluation of the financial performance of Bank Muamalat Indonesia (BMI) is carried out using the REGC method and the Islamicity Performance Index method. The results of the assessment of the financial performance of Bank Muamalat Indonesia (BMI) using the REC (Risk Profile, Earnings, and Capital) method can be concluded that the performance of Bank Muamalat Indonesia (BMI) for the 2016-2020 period is in good condition. The results of the evaluation of sharia financial performance based on the Islamicity Performance Index show that the sharia performance of Bank Muamalat Indonesia (BMI) for the 2016-2020 period is in poor condition, but BMI is the first Islamic bank and is still a bank that has made efforts to implement sharia principles and its social obligations as an Islamic bank.

Bank Size, Investment Financing, Islamicity Performance Index dan Penerimaan Zakat Perbankan Syariah

Research Aims: Islamic banking has a function as a social agent. In carrying out their function as social agents, Islamic banks have the task of collecting and managing zakat funds. This study aims to determine the internal factors of Islamic banks that affect the acceptance of zakat in Islamic banks. Internal factors of Islamic banks are measured by bank size, mudharabah financing, musyarakah financing, buying and selling financing, and the Islamic performance index which is measured by profit sharing ratio, equitable distribution ratio, and Islamic vs non-Islamic income ratio. Methodology: The population of this study is Islamic banks in Indonesia for the period 2013-2021 with a total sample of 8 banks. The sampling technique is the purposive sampling method by taking data from the financial statements of Islamic banks. The analysis technique uses multiple linear regression. Research Findings: The results showed that bank size and buying and selling financing had a positive effect on zakat receipts. Meanwhile, mudharabah financing, musyarakah financing, profit sharing ratio, equitable distribution ratio, and Islamic vs non-Islamic ratio do not affect zakat receipts. Keywords: Islamic Banking, bank size, Investing Financing, Islamicity Performance Index, Zakat

The Effect Of Islamic Corporate Governance, Islamic Corporate Social Responsibility, And Islamicity Performance Index On The Financial Performance Of Sharia Commercial Banks In Indonesia

The performance growth of Islamic commercial banks in Indonesia cannot be said to be good enough considering that Islamic commercial banks have been established for 30 years, therefore it is necessary to examine what factors can affect the performance of Islamic commercial banks. The purpose of this study is to determine the partial or simultaneous influence of Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR) and Islamicity Performance Index (IPI) variables on the Financial Performance of Islamic Commercial Banks in Indonesia in 2016-2020. This study uses quantitative research methods. The population in this study were 14 Islamic commercial banks in Indonesia. The sample in this study were 5 Islamic commercial banks in Indonesia. The research method used is multiple linear regression analysis technique. The results show that the ICG and Zakat Performance Index (ZPR) variables have a significant effect on the financial performance of Islamic commercial banks in Indonesia in 2016-2020. While the ICSR and Profit Sharing Ratio (PSR) variables have no significant effect on the financial performance of Islamic commercial banks in Indonesia in 2016-2020. The variables ICG, ICSR, PSR, and ZPR simultaneously affect the financial performance of Islamic commercial banks in Indonesia in 2016-2020.

ANALISIS KINERJA BANK BCA SYARIAH BERDASARKAN METODE RGEC DAN ISLAMICITY PERFORMANCE INDEX

<p><em>This study aims to review the performance of Bank BCA Syariah through the method measurement that has beeb stipulated in Bank Indonesia Regulation Number 13/1/PBI/2011 concerning the bank soundness rating system using the RGEC and islamicity performace index method. Researcher data that used quantitative data derived from secondary data on financial statements in Bank BCA Syariah 2016-2019. The data analysis in this study resulted in the level of the health of BCA Syariah banks in 2016-2019 is ranked composite 1 in the “Very Healthy” category. This proves that the BCA bank Sharia is able to face the influance of competition. Different, on the method islamicity performance index of BCA Syariah bank is in Good Enough condition it is clear from the ratio of zakat performance index and EDR net profit which is still in the poor category.</em></p>

Pengaruh Islamicity Performance Index dan Debt Equity Ratio Terhadap Profitabilitas dengan Intellectual Capital sebagai Variabel Moderasi Periode 2016-2020

The purpose of this study was to determine the effect of Islamicity Performance Index and Debt Equity Ratio on Profitability with Intellectual Capital as a moderating variable. This study uses firm size as a control variable. The type of research used is quantitative research using Moderate Regression Analysis (MRA) and using secondary data in the form of panel data at Islamic Commercial Banks (BUS) for the 2016-2020 period. Data processing uses the STATA application version 12. The population in this study is Islamic Commercial Banks in Indonesia for the 2016-2020 period. The sampling technique used purposive sampling, namely using certain criteria so as to produce 7 Islamic Commercial Banks as samples. The results showed that the Profit Sharing Ratio, Zakat Performance Ratio, Director-Employee Welfare Ratio, Islamic Income vs Non-Islamic Income had no effect on Profitability. While the Debt Equity Ratio has an effect on Profitability. In addition, Intellectual Capital is not able to moderate the Profit Sharing Ratio, Zakat Performing Ratio, Islamic Income vs Non Islamic Income Ratio to Profitability and is able to moderate the Director-Employee Welfare Ratio, Debt Equity Ratio. This research is expected to be useful for banks as a source of information and references that can be used as consideration in making decisions and increasing company profitability

THE INFLUENCE OF INTELECTUAL CAPITAL AND ISLAMICITY PERFORMANCE INDEX ON FINANCIAL PERFORMANCE IN SHARIA BANKING IN INDONESIA

This research was conducted with the aim of examining the effect of intellectual capital and the Islamic performance index on the financial performance of Islamic banking in Indonesia. The data used in this research is documentation data as much as 110 data which is the result of multiplication of 11 object observation data with 10 years observation period of Islamic banking financial reports for the period 2010-2019. This study uses the Moderation Regression Analysis research method with a static panel approach. The results of the data analysis found that the intellectual capital variable which is proxied by VACA, VAHU, STVA has a significant effect on financial performance. Furthermore, the Islamic Performance Index variable which is proxied by PSR, ZPR, EDR, and IsRI has a positive and significant effect on the financial performance of Islamic banking in Indonesia. Another finding found that the variable company age did not moderate intellectual capital (VAIC) on financial performance, while firm size moderated intellectual capital on financial performance. Based on these findings, it is hoped that the leadership of Islamic banking in order to improve the financial performance of Islamic banking needs to increase the Intellectual Capital and Islamicity Performance Index.

Intellectual capital and islamic corporate social responsibility on the financial performance of sharia commercial banks in Indonesia

This study aims to examine Intellectual Capital, Islamic Corporate Social Responsibility on the Financial Performance of Islamic Commercial Banks in Indonesia based on the Islamicity Performance Index. The dependent variable is the Financial Performance of Islamic Commercial Banks in Indonesia based on the Islamicity Performance Index. The independent variables used in this study are Intellectual Capital and Islamic Corporate Social Responsibility. The population in this study is 14 Islamic banking companies. The sampling technique used purposive sampling, as many as 8 Islamic banking 2016-2019. The data were analyzed using Partial Least Square (PLS) tools. General Sharia based on Islamic City Performance Index with indicators of Equitable Distribution Ratio and Profit Sharing Ratio. Islamic Corporate Social Responsibility has no effect on the Islamic City Performance Index with indicators of Equitable Distribution Ratio and Profit Sharing Ratio.

Intellectual Capital, Islamicity Performance Index, dan Kinerja Keuangan Bank Syariah di Indonesia (Studi Pada Tahun 2015-2020)

<p>This study aims to determine intellectual capital, Islamicity performance index, and financial performance on Islamic banks in Indonesia for 2015-2020. Islamicity performance index was proxied by a profit-sharing ratio, zakat performance ratio, and Islamic income vs. non-Islamic income, and financial performance was proxied by return on asset (ROA). This study uses causal associative research using a quantitative approach. The population of this study was all Islamic commercial banks in Indonesia for the 2015-2020 period, with a sample of 7 banks. Sampling was done by the purposive sampling method. Data collection uses secondary data, namely the documentation technique, by taking the annual report of each Islamic commercial bank in Indonesia for the 2015-2020 period. Data analysis technique using multiple linear regression analysis. The results of this study indicate that intellectual capital has a positive and significant effect on return on asset (ROA), profit sharing ratio has a significant negative effect on return on asset (ROA), zakat performance ratio has a positive and significant effect on return on asset (ROA), and Islamic income vs. non-Islamic income has a positive and significant effect on return on asset (ROA).</p><p><em>Keywords: Intellectual Capital; Profit Sharing Ratio; Zakat Performance Ratio Islamic Income vs Non-Islamic Income</em>; <em>and</em> <em>Financial Performance.</em></p>

ANALISIS DETERMINAN ISLAMICITY PERFORMANCE INDEX PADA BANK UMUM SYARIAH DI INDONESIA

Islamicity Performance Index (IPI) is a model developed to measure the performance of Islamic banks with a socio-economic approach. This study reveals the factors that affect the Islamicity Performance Index (IPI) which is represented by the Profit Sharing Financing Ratio (PSR) index. With a sample of 12 Islamic Commercial Banks (BUS) in Indonesia, this study uses static and dynamic panel data analysis. The data used is secondary data derived from the annual financial statements of each BUS. The results showed a significant positive effect of TPF and FDR on PSR in the static and dynamic models, significant negative NPF on PSR in the static model, significant positive NPF on PSR in the dynamic model, insignificant negative BOPO on PSR in the static model, positive insignificant BOPO on PSR in the dynamic model, significant positive PSR (-1) on PSR in the dynamic model. Simultaneously the independent variable is able to explain the dependent variable by 95.8%.

Analisis Pengaruh Islamicity Performance Index Terhadap Tingkat Profitabilitas Pada Bank Syariah Indonesia

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. 

Analisis Kinerja Keuangan Bank Umum Syariah Melalui Pendekatan Islamicity Performance Index

This study aims to determine how the financial performance of Islamic commercial banks in Indonesia through the islamicity performance index approach for the period 2013-2017, by the principles of justice, halalness, and purification. This study using quantitative descriptive research. The number of banks sampled are five Islamic commercial banks in Indonesia that have been selected, through a purposive sampling technique first. These banks are BRI Syariah, BNI Syariah, Mandiri Syariah, BCA Syariah, and Victoria Syariah. The type of data used is secondary data taken from the financial statements of each islamic commercial bank that is sampled. Through the islamicity performance index approach, the results of this study indicate that the financial performance of islamic commercial bank is unsatisfactory, based on the average of the variables that have been processed in accordance with predicate valuation standards.

PENGARUH INTELLECTUAL CAPITAL DAN RATA – RATA PERTUMBUHANNYA (ROGIC) TERHADAP KINERJA BANK SYARIAH BERDASARKAN ISLAMICITY PERFORMANCE INDEX DI INDONESIA

This study examines the effect of intellectual capital and the average growth intellectual capital (ROGIC) on the performance of Syariah Banks based on the Islamicity Performance Index in Indonesia. The Islamicity Performance Index in this study is proxied by the Profit Sharing Ratio (PSR). The sample obtained was based on the purposive sampling technique in this study, namely 10 Syairah Banks from 2015 - 2019. This study used data analysis techniques in the form of multiple regression analysis. The results show that there is a negative effect between intellectual capital on the Islamicity Performance Index, which is proxied by the Profit Sharing Ratio (PSR). The average growth of intellectual capital (ROGIC) has a positive effect on the Islamicity Performance Index, which is proxied by the Profit Sharing Ratio (PSR).

Analysis of the Performance of Islamic Commercial Banks in Indonesia Using the Islamicity Performance Index Approach for the 2014-2016 periods

This study aims to reveal the application of Islamic principles to the performance of Islamic Commercial Banks in Indonesia for the 2014 to 2016 period using the Islamicity Performance Index approach. The ratios in the Islamiciti Performance Index are Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, Directors-employee Wefare Ratio, Islamic Income vs Non-Islamic Income. The data used in this study are secondary data. The population of this research is all Islamic commercial banks in Indonesia from 2014 to 2016 with a sample of two banks, namely Bank Muamalat Indonesia and Bank Syariah Mandiri. Sampling was done using purposive sampling method. The results showed that the performance of Islamic Commercial Banks in Indonesia using the Islamicity Performance Index approach for the period 2014 to 2016 has the predicate "Not Good". There are several unsatisfactory ratios, namely the Zakat Performance ratio, the Equitable Distribution ratio, and the Directors-Employee Ratio. From the results of performance calculations using the Islamicity Performance Index approach among the three banks, namely Bank Muamalat Indonesia, Bank Syariah Mandiri, and Bank BRI Syariah, it shows that the three banks both get the predicate "Good Enough".

Implementation of The Islamicity Performance Index Approach to Analysis of Sharia Banking Financial Performance In Indonesia

Islamic bank performance appraisal uses criteria with specific characteristics, namely the Islamicity Performance Index. This study aims to analyze the development of the financial performance of Islamic Commercial Banks in Indonesia. This type of research is descriptive quantitative research. Sampling using purposive sampling. The analysis technique uses non-statistical quantitative methods. This study indicates that the PSR tends to increase, and the best is Bank Mega Syariah. The best ZPR of BNI Syariah. BRI Syariah's best EDR Qard, for the best EDR Employees Bank Mega Syariah, for the best EDR Dividend BSM. BSM's best EDR net profit. For WD-Employee, Mega Syariah Bank's best ratios and for income syariah VS Non income syariah are all very good. This research implies that it can contribute to Islamic Commercial Banks to evaluate their performance primarily for the Zakat Performance Ratio so that the role of Islamic social banks will be better.

Analisis Kinerja Keuangan Bank Umum Syariah di Indonesia berdasarkan Islamicity Performance Index Periode 2015-2019

Islamic Commercial Banking in Indonesia generally has not fully carry out business activities in accordance with sharia provisions. Therefore, there is a need for a performance measurement tool that is able to express spiritual and social values embodied in Islamic banks. The purpose of this study is to describe the performance of Islamic banking based on Islamicity Performance Index. This research is a quantitative research using descriptive analysis. The data used in this research is secondary data. The study population was Islamic banks in Indonesia during the period 2015-2019, with a sample of twelve banks. Sampling was done by using purposive sampling method. The results showed Panin Dubai Sharia Bank was the best bank in the Profit Sharing Ratio (PSR) indicator. The value of Zakat Performance Ratio (ZPR) in Islamic banking in Indonesia is still low. BNI Sharia is the bank with the highest average value for the ZPR indicator. Equitable Distribution Ratio (EDR) indicates that Mandiri Sharia Bank has the highest average value. Directors-Employees Welfare Ratio (DEWR) shows that BTPN Sharia have fairly high levels of disparity between directors and employees. IIR and IsIR shows that in general Islamic commercial banks in Indonesia have carried out businesss performance in the halal sector. Meanwhile, overall, it received a satisfactory predicate. This research is expected to be taken into consideration for the related institutions to apply the performance measurement of Islamic Commercial Banking in accordance with the concept of Islamicity Performance Index, and be taken into consideration in taking policy measures in accordance with the concept of sharia that will be used in the future. 

Analisis Pengaruh Islamicity Performance Index Terhadap Profitabilitas Bank Umum Syariah di Indonesia Tahun 2014-2018

This study aims to determine the effect of the Islamicity Performance Index on the Profitabilityof Islamic Commercial Banks in Indonesia in 2014-2018. Research variables consist of Return OnAsset (ROA), Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratiovs Non-Islamic Income Ratio (IsIR). The population of this research is all Islamic commercial banksin Indonesia. This research uses the purposive sampling method. The sample used in this study were9 Islamic Commercial Banks that meet the required criteria. The analysis method used is multipleregression. The results of this study indicate that according to the T-test (partially) the results are thePSR variable has a positive effect, the ZPR variable has a positive effect and the IsIR variable hasno and insignificant effect on the Return On Asset (ROA) of Islamic Commercial Banks. So it can beconcluded from the three variables tested, the PSR variable and the ZPR variable are variables thathave a positive effect in this study. Meanwhile, according to the F test (simultaneously), the results arethe variable Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratio vsNon-Islamic Income Ratio (IsIR) have a joint effect on Return On Assets (ROA). ) Sharia CommercialBank.

Analisis Pengaruh Islamicity Performance Index Terhadap Profitabilitas Dengan Intellectual Capital Sebagai Variabel Moderasi

This study aims to determine the effect of the Islamicity Performance Index on Profitability with Intellectual Capital as a Moderation Variable in Islamic Commercial Banks for the 2015-2019 Period. This type of research is quantitative research using Moderate Regression Analysis (MRA) as data analysis and using secondary data in the form of panel data. The data hat has been obtained is then processed using the E-views 9 application tool. Based on the results of this study it shows that partially the Profit Sharing Ratio (PSR) variable has a positive and insignificant effect on profitability, Zakat Performance Ratio (ZPR) has a negative and insignificant effect on profitability. Directors Employees Welfare Ratio (DEWR) has a positive and significant effect on profitability, while Islamic Income vs Non-Islamic Income Ratio (IIcR) has no significant negative effect on profitability. Intellctual Capital is able to moderate the effect of Zakat Performance Ratio (ZPR) but unable to moderate the effect of Profit Sharing Ratio (PSR), Directors Employees Welfare Ratio (DEWR), and Islamic Income vs Non-Islamic Income Ratio (IIcR) on profitability.

Analisis Pengaruh Islamicity Performance Index terhadap Profitabilitas Bank Umum Syariah di Indonesia Tahun 2014 – 2018

Sharia banking performance needs to be measured with an approach that is by sharia objectives in addition to using conventional approaches. An alternative to this approach is to use the Islamicity Performance Index. This study was conducted to obtain empirical evidence about the effect of Islamicity Performance Index components on the profitability of Islamic commercial banks in Indonesia which is proxied by Return on Assets (ROA). This research was conducted using seven samples of Islamic banks in Indonesia using the 2014-2018 quarterly financial reports. The sample selection method uses purposive sampling. The data used in this study are secondary data obtained from each Islamic bank's website. The method used in this research is panel data regression using the eviews 10 application program. The results of this research indicate that simultaneously the selected component of the Islamicity Performance Index has a significant effect on the profitability of Islamic Commercial Banks in Indonesia. Partially, the profit sharing ratio and zakat performing ratio have no significant effect on the profitability of Islamic Commercial Banks in Indonesia. Meanwhile, the equitable distribution ratio has a significant positive effect on the profitability of Islamic Commercial Banks in Indonesia.

The Analysis Effect of Islamicity Performance Index on the Financial Performance of Sharia Commercial Banks in Indonesia

This research aims to find empirical effect evidence of Islamicity Performance Index on the financial performance of sharia commercial banks in Indonesia. The index of Islamicity Performance Index used in this research was the profit-sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic income vs non-Islamic income, Islamic investment vs non-Islamic investment. This research used a quantitative approach and used secondary data in the form of sharia commercial bank financial statements for the periode of 2010-2018. The sampling technique in this research used purposive sampling and obtained 13 samples of sharia commercial banks with 117 observational data. The analytical method used in this research is multiple linear regression. Based on the result of this research, it can be concluded that zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic investment vs non-Islamic investment do not affect financial performance. While the profit-sharing ratio, Islamic income vs non-Islamic income have negative effects on financial performance