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All Journal I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Pemberdayaan Masyarakat Madani (JPMM) JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Jurnal Peternakan (Jurnal of Animal Science) JURNAL PENDIDIKAN TAMBUSAI Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) MABIS: Manajemen dan Bisnis SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam JURNAL MANAJEMEN PENDIDIKAN TheJournalish: Social and Government Golden Ratio of Finance Management Jurnal Ilmiah Mahasiswa Raushan Fikr Media Ekonomi Journal of Social Commerce Moneter : Jurnal Keuangan dan Perbankan Amkop Management Accounting Review (AMAR) Aceh Journal of Animal Science Lentera IIJSE Majapahit Journal of Islamic Finance and Management El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Jurnal Malikussaleh Mengabdi JER Journal of Social Work and Science Education Journal of Ekonomics, Finance, and Management Studies Madania: Jurnal Kajian Keislaman
Syakir, Ahmad
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Journal : JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)

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Islamicity Performance Index in Measuring the Financial Performance of Indonesian Islamic Banks Safitri, Novita; Imsar, Imsar; Syakir, Ahmad
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2810

Abstract

The rapid growth of Islamic banking makes it necessary to measure the performance of Islamic banks using Islamic values as the basis. One method that can be used to evaluate the performance of Indonesian Islamic banks is the Islamicity Performance Index (IPI) method. This study aims to measure the financial performance of Indonesian Islamic Banks. This research design uses a quantitative descriptive approach. The data used in this study is the ratio of profit sharing ratio, zakat performance ratio, equitable distribution ratio, Islamic income vs non Islamic income ratio, Islamic investment vs Non- Islamic investment Ratio taken from the annual financial statements of Bank Syariah Indonesia Syariah in 2021-2024. The results of this study indicate that the performance of Bank Syariah Indonesia has not met all sharia standards. Of the 5 IPI ratios used, only 3 ratios consistently meet sharia criteria, namely the profit sharing ratio, Islamic investment vs. Non- Islamic investment ratio and Islamic income vs. Non- Islamic income ratio. While 2 ratios namely Equitable Distribution Ratio (EDR) and Zakat Performance Ratio (ZPR) do not meet the sharia criteria of IPI because there are still elements that are not in accordance with sharia principles.
Co-Authors Amran, Muhammad Anggraimi, Tuti Asmaul Husna Aulia, Anisa Aulia, Nafra Fitrah, Mutia Salsanu Harefa, Gamaliel Lizaro Haryadi Haryadi - Hasanah, Aulia Nurul Hasibuan, Ilaika Fauziah Abdi Hasibuan, Kiki Andrea Putri Hendra Harmain Hotmaida, Hotmaida Imsar, Imsar Jannah, Nur Jannah Al Baiti Kamal, Muhammad Dzaky Kurinci, Ayu Ismah Azizah Maulia, Tria Rizki Mingka, Asrawi Fahmi muhammad Syahbudi, muhammad Mustafa Kamal Mustaqim Mustaqim, Mustaqim Mutiara, Mutiara Manalu Nasution, Annio Indah Lestari Nasution, M. Lathief Ilhamy Nasution, Zulhasby Assidqy Novita Safitri Nurlaila Nursantri Yanti Pratama, Mohammad Rizky Priambodo, Theofilus Christio Pulungan, Rahmad Putra, Dimas Fajar Uman Putririani Qarni, Waizul Rahmi Syahriza, Rahmi Ramadhani, Sri Ritonga, Ali Mahadi Sari, Riska Dwi Sari, Wenny N. Sirait, Edwin Juanda Samuel Sugianto Sugianto Surbakti, Putri Filza Salsabila Tuti Anggraini Wahyu Syarvina Wahyudi, Reza Wahyuni, Mida Wenny Novita Sari Yanti , Nursantri Yasmine, Resa YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Zuhrinal M. Nawawi