ANALISIS KOMPARATIF KINERJA BANK SYARIAH DENGAN PENDEKATAN INDEKS KINERJA ISLAMIC

Rini Hayati Lubis

doi:10.24952/tijaroh.v6i1.2347

ANALISIS KOMPARATIF KINERJA BANK SYARIAH DENGAN PENDEKATAN INDEKS KINERJA ISLAMIC

Rini Hayati Lubis (IAIN Padangsidimpuan, Indonesia)

Abstract

This study aims to determine whether there is a difference between the performance of BNI Syariah Bank and BRI Syariah with the Islamicity Performance Index approach method is one alternative to measure the performance of Islamic banking in terms of Islamic

This method uses quantitative and comparative, as well as data obtained sourced from BNI Syariah and BRI Syariah financial reports in 2014-2018 through the website www.ojk.go.id .The variables used in this study are the ratio of PSR, ZPR, EDR qardh and donations, IIR and IsIR The results of the research test showed that there were significant differences in the PSR ratio while for the ZPR, EDR qardh and donation ratios, IIR and IsIR

There were no significant differences. Overall BNI Syariah's performance is better when compared to BRI Syariah.

Based on these results it is expected that Bank Syariah Syariah will further improve financial performance based on Islamic Sharia through strengthening capital, and encourage the development of social funds, namely zakat, infaq, alms and endowments.

Keywords

Islamic Bank Performance, Comparative, Islamicity Performance Index

Full Text:

PDF

References

Badri Rico Elhado,”Analisis perbandingan kinerja bank syariah mandiri dan bank muamalat menggunakan islamicity performance index tahu 2015-2017” dalam jurnal ekonomi bisnis ekuivalensi, volume. 5 No.1 April 2019

Dewa Ayu Diah Esti Putri dan Gst. Ayu Eka Damayanthi, “Analisis Perbedaan Tingkat Kesehatan Bank Berdasarkan RGEC Pada Perusahaan Perbankan Besar dan Kecil,” dalam E-Jurnal Akuntansi Universitas Udayana, Volume. 5, No. 2, 2013.

Harvita Ayu Lutfiandari dan Dina Fitrisia Septiarini, “Analisis Tren Dan Perbandingan Rasio Islamicity Performance Pada Bank Syariah Mandiri, Bank Muamalat Indonesia, Bank Bri Syariah Dan Bank Bni Syariah Periode 2011-2014,” dalam Jurnal Ekonomi Syariah Teori Dan Terapan Vol. 3 No. 6 Juni 2016.

Hameed Bin Mohamed Ibrahim, et al., “Alternative Disclosure & Performance Measures For Islamic Banks”, 2014.

Jumingan, Analisis Laporan Keuangan, Jakarta: PT. Bumi Aksara, 2011.

Otoritas Jasa Keuangan, Statistik Perbankan Syariah, 2018.

Ria Fatmasari, Masiyah Kholmi, Analisis Kinerja Keuangan Perbankan Syariah Dengan Pendekatan Islamicity Performance Index Pada Perbankan Syariah Di Indonesia, Jurnal Akademik Akuntansi Vol, 1 No 11,2018

Sayekti Endah Retno, Meilani Dita Andraeny dkk., “Analisis Kinerja Perbankan Syariah Di Indonesia dengan Menggunakan Pendekatan Islamicity Indices.

Sabirin, Analisis Kinerja Perbankan Syariah Di Indonesia Dengan Menggunakan Pendekatan Islamicity Performance Index dan Islamic Corporate Governance, al maslahah Vol 14 No2. Oktober 2018

Umiyati dan Queenindya Permata Faly, “Pengukuran Kinerja Bank Syariah Dengan Metode RGEC,” dalam Jurnal Akuntansi dan Keuangan Islam, Volume. 2, No. 5, 2015.

www.bnisyariah.co.id, Leading Transformational Change, 2018

www.brisyariah.co.id, Momentum ramadan BRI Syraiah Zakat Perusahaan Rp.1 Miliar Kepada Baznas. 2018

DOI: https://doi.org/10.24952/tijaroh.v6i1.2347