Analysis Financial Perfomance Of The Sharia Commercial BanksThrough The Islamicity Perfomance Index
Penelitian ini bertujuan untuk menganalisis kinerja keuangan bank umum syariah di Indonesia selama tahun 2016- 2020 dengan menggunakan pendekatan Islamicity Perfomance Index (IPI). Diukur dengan Profit Sharing Ratio, Zakat Perfomance Ratio, Equitable Distribution Ratio, Directors-Employee Welfare Ratio, and Islamic Income vs Non Islamic Income. Indeks ini tidak hanya mengukur secara material, tetapi juga mengukur tanggung jawab sosial terhadap kinerja perbankan syariah. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif. Sampel penelitian yang diambil adalah 11 (sebelas) bank syariah dan berkaitan dengan data, periode, terdaftar di Otoritas Jasa Keuangan (OJK). Data diperoleh dari laporan tahunan melalui situs resmi Bank Syariah. Hasil penelitian adalah kinerja BUS tidak mengalami peningkatan yang positif dari tahun ke tahun. Terjadi penurunan yang cukup signifikan pada tahun 2017. Hal ini dipengaruhi oleh nilai penyaluran zakat dan pemegang saham. Namun dalam hal kehalalan, bank umum syariah telah berhasil menghindari unsur riba.
The study aims to analyze the financial performance of Sharia commercial banks in Indonesia during 2016-2020 using the Islamicity Perfomance Index (IPI) approach. Measured by Profit Sharing Ratio, Zakat Perfomance Ratio, Equitable Distribution Ratio, DirectorsEmployee Welfare Ratio, and Islamic Income vs Non Islamic Income. In particular, these index not only measure materially, but also measures the social responsibility of Islamic banking performance. Data analysis used quantitative descriptive method. The research sample taken was 11 (eleven) Islamic banks and considered related to data, period, registered on the Financial Service Authority (OJK). The data obtained from annual report through the Islamic Bank official website. From the study result, it can be concluded that financial perfomance at Sharia Commercial Banks has not had a positive increase along the years. There was a significant degradation on 2017. It is affected by the value of zakat distribution and shareholders. But in terms of halalness, Sharia commercial banks have avoided the element of usury.