ANALISIS ISLAMICITY PERFORMANCE INDEX PADA BANK SYARIAH DI INDONESIA

Deniya Salsabilla, - and Asep Kurniawan, - and Harpa Sugiharti, - (2025) ANALISIS ISLAMICITY PERFORMANCE INDEX PADA BANK SYARIAH DI INDONESIA. S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja bank umum syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangam (OJK) dengan menggunakan Islamicity Performance Index (IPI) sebagai alat ukur, yang mencakup enam indikator utama, yaitu : Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, Directors-Employees Welfare Ratio, Islamic Investment vs Non-Islamic Investment Ratio dan Islamic Income vs Non-Islamic Income Ratio. Data sekunder diperoleh dari laman resmi masing-masing bank umum syariah yang bersangkutan berupa laporan keuangan tahunan selama tahun 2019-2024. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan perhitungan indeks dan interpretasi berdasarkan kriteria penilaian IPI. Teknik pengambilan sampel dengan metode purposive sampling dengan sampel penelitian berjumlah 11 perusahaan selama 6 tahun pengamatan dari tahun 2019-2024 sehingga data observasi berjumlah 66. Hasil penelitian menunjukkan adanya fluktuasi skor pada setiap indikator, di mana beberapa indikator mengalami peningkatan kinerja sedangkan lainnya menunjukkan penurunan. Temuan ini memberikan gambaran menyeluruh tentang tingkat kesesuaian praktik perbankan syariah di Indonesia terhadap prinsip-prinsip syariah serta dapat menjadi bahan evaluasi bagi manajemen bank untuk meningkatkan kinerja di masa mendatang. This study aims to analyze the performance of Islamic commercial banks in Indonesia registered with the Financial Services Authority (OJK) using the Islamicity Performance Index (IPI) as a measurement tool, which includes six main indicators: Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, Directors-Employees Welfare Ratio, Islamic Investment vs Non-Islamic Investment Ratio, and Islamic Income vs Non-Islamic Income Ratio. Secondary data were obtained from the official websites of each respective Islamic commercial bank in the form of annual financial reports for the period 2019–2024. The research method employed is descriptive quantitative, with index calculations and interpretation based on IPI assessment criteria. The sampling technique used is purposive sampling, with a total of 11 companies observed over six years (2019–2024), resulting in 66 observation data points. The results show fluctuations in scores across each indicator, where some indicators demonstrated improved performance while others experienced a decline. These findings provide a comprehensive overview of the extent to which Islamic banking practices in Indonesia align with Sharia principles and may serve as an evaluation reference for bank management to enhance future performance.

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Item Type:	Thesis (S1)
Additional Information:	ID SINTA Dosen Pebimbing: Asep Kurniawan : 5993334 Harpa Sugiharti : 6706287
Uncontrolled Keywords:	Bank Syariah, Islamicity Performance Index, Kinerja Keuangan Islamic Bank, Islamicity Performance Index, Financial Performance.
Subjects:	H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HJ Public Finance L Education > L Education (General)
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User:	Deniya Salsabilla
Date Deposited:	12 Sep 2025 01:50
Last Modified:	12 Sep 2025 01:50
URI:	http://repository.upi.edu/id/eprint/138767

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