Azwirman, Azwirman and Zulhelmy, Zulhelmy and Suryadi, Ari (2019) Analysis of Islamicity Performance Index on Sharia Banks in Indonesia. International Journal of Innovation, Creativity and Change, 10 (3). pp. 221-232. ISSN 2548-8457
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Abstract
The purpose of this study to assess the sharia banks by using the Islamicit y Performance Index method. This is done to determine the development of the Islamicit y Performance Index value and determine whether to priorit ise business or social goals. The populat ion and sample in this study is 3 units of sharia banks during the period 20112016. Research variables are Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, Directors-Employee Welfare Ratio, and Islamic Income vs. Non-Islamic Income. The results of this study show that average Islamicit y Performance Index values tend to be increasing. The sharia banks in Indonesia prioritize t heir business performance over their socials performance. This is reflected from the results of business performance calculations, especially on the profit sharing ratio, which show that the sharia banks in Indonesia have applied for results accordance with Islamic principles, while their social performance is st ill less than satisfactory in both the expenditure of zakat and t heir low averages of the comparison between director's salary and employee welfare. The t-test results of a variety of tests on the Islamic Performance Index showed no differences in performance between Bank Negara Indonesia Syariah, Bank Syariah Mandiri, and Bank Rakyat Indonesia Syariah.
Item Type: | Article |
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Uncontrolled Keywords: | Islamicity performance index, performance, sharia banks |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | > Akuntansi S.1 |
Depositing User: | Mohamad Habib Junaidi |
Date Deposited: | 03 Jun 2024 04:40 |
Last Modified: | 03 Jun 2024 04:40 |
URI: | http://repository.uir.ac.id/id/eprint/23565 |
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