Islamicity Performance Index Dan Kesehatan Finansial Bank Umum Syariah Di Indonesia

Sabirin Sabirin

Abstract


The purpose of this research is to explain the effect of the Islamic performance index on the financial soundness of Islamic commercial banks in Indonesia. The population in this study were all Islamic Commercial Banks in Indonesia in 2016-2019. The sampling technique was carried out by using purposive random sampling method. Samples that meet the criteria are 10 Islamic Commercial Banks, the unit of analysis specified is 50, namely from 10 banks that meet the criteria determined by the observation period of 5 years. For the hypothesis developed in this study using multiple regression analysis. The results of this study indicate that the Islamic performance index for zakat performance, directors-employee welfare, and Islamic investment has a positive and significant effect on the financial health of BUS in Indonesia, meaning that the better the three variables, the better the health of BUS in Indonesia. While the Islamic performance index for profit sharing, fair distribution, Islamic income does not have a significant effect on the financial soundness of Islamic commercial banks in Indonesia, this is due to the low level of profit sharing, the small level of fair distribution, and caused by not all Islamic banks disclose its non-halal income.

Keywords: Sharia Bank, Islamicity Performance Index, Financial Soundness

 

Tujuan dari peneltian ini adalah untuk menjelaskan pengaruh islamicity performance index terhadap kesehatan finansial bank umum syariah di Indonesia. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah yang ada di Indonesia pada tahun 2016-2019. Teknik pengambilan sampel dilakukan dengan metode purposive random sampling. Sampel yang memenuhi kriteria sebanyak 10 Bank Umum Syariah, unit analisis berjumlah 50 yaitu dari 10 bank yang memenuhi kriteria dikalikan dengan periode pengamatan selama 5 tahun. Untuk menguji hipotesis yang dikembangkan dalam penelitian ini digunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa islamicity performance index masing-masing untuk zakat perfromance, directors-employee welfare, dan islamic investment  berpengaruh positif dan signifikan terhadap kesehatan finansial BUS di Indonesia ini artinya semakin baik ketiga variabel tersebut maka akan semakin baik pula kesehatan finansial BUS di Indonesia. Sedangkan islamicity performance index masing-masing untuk profit sharing, equitable distribution, Islamic income tidak berpengaruh signifikan terhadap kesehatan finansial bank umum syariah di Indonesia hal ini disebakan oleh rendahnya tingkat bagi hasil, kecilnya tingkat equitable distribution, serta disebabkan oleh tidak semua bank syariah mengungkapkan pendapatan non halalnya.

Kata kunci: Bank Umum Syariah, Islamicity Performance Index, Kesehatan Finansial


Keywords


Sharia Bank, Islamicity Performance Index, Financial Health

Full Text:

PDF

References


Endah, S., & Meilani, R. (2015). Hubungan Penerapan Good Governance Business Syariah Terhadap Islamicity Financial Performance Index Bank Syariah Di Indonesia. Athenea Digital, (18), 85–90.

Falikhatun, & Assegaf. (2012). Bank Syariah Di Indonesia: Ketaatan Pada Prinsipprinsip Syariah Dan Kesehatan Financial. Conference In Business, Accounting, And Management (CBAM), Vol. 1(No.1), 245–254.

Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan Program IBM 23. Semarang: Badan Penerbit Universitas Diponegoro.

Hameed, S., Wirman, A., Alrazi, B., Nazli, M., & Pramono, S. (2004). Alternative Disclosure and Performance Measures for Islamic Banks. Second Conference on Administrative Sciences: Meeting the Challenges of the Globalization Age, King Fahd University of Petroleum & Minerals, Dhahran, Saudi Arabia, 19–21.

Indriantoro, N., & Supomo, B. (2011). Metodologi Penelitian Bisnis Untuk Akuntansi dan Manajemen. Yogyakarta: Penerbit Andi.

Kuppusamy, M., Saleh, A. S., & Samudhram, A. (2010). Measurement of Islamic Banks Performance using Shari’a Conformity and Profitability Model. International Association for Islamics Economics. Review of Islamic Economics, 13(2), 35–48.

OJK. (2020). SPS Perbankan Syariah 2020. OJK.

Omar, W. A. W., Hussin, F., & H, A. A. G. (2014). The Trend Analysis Of Islamization In Malaysia Using Islamization Index As Indicator. Asian Economic and Financial Review.

Purwoko & Sudityatno. (2013). Faktor-faktor yang mempengaruhi kinerja bank (Studi empirik pada industri perbankan di Bursa Efek Indonesia). Jurnal Bisnis dan Ekonomi, 20(1), 24192..pdf. Jurnall Bisnis Dan Ekonomi, 20(1), 25–39.

Sudarma, M., Triyuwono, I., Ludigdo, U., & Meutia, I. (2012). Qualitative Approach to Build the Concept of Social Responsibility Disclosures Based on Shari’ah Enterprise Theory. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.1662860

Suyanto, M. (2006). Pengaruh Pelaksanaan Prinsip Syariah terhadap Kinerja dan Kesejahteraan Masyarakat dalam Lingkungan Kegiatan Bank Syariah di Indonesia. OPTIMAL, 4(1).




DOI: https://doi.org/10.35836/jakis.v9i2.233

Article metrics

Abstract views : 120 | views : 83

Refbacks

  • There are currently no refbacks.




Copyright (c) 2021 sabirin Sabirin

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

JAKIs was indexed by: