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All Journal Jurnal Dinamika Ekonomi Syariah Margin : Journal of Islamic Banking Jurnal of Islamic Economic Studies Al-Muamalah: Jurnal Ekonomi Islam, Filantropi dan Perbankan Syariah
Jhody Wiraputra
Unknown Affiliation
Religion Economics, Econometrics & Finance

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Analisis Perbedaan Kinerja Keuangan Bank Syariah Menurut Standar AAOIFI Jhody Wiraputra; Okta Sari; Ridwansyah, Ridwansyah
Journal of Islamic Economic Studies Vol. 1 No. 4 (2025): December 2025
Publisher : Yayasan Darussalam Patalassang

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Abstract

This study aims to qualitatively analyze the differences arising in the measurement of financial performance of Islamic banks when measured using AAOIFI Financial Accounting Standards compared to accounting standards in force in Indonesia. This study uses qualitative research library studies with content analysis and comparative interpretation to understand the philosophical and practical impact of standard differences on key performance indicators. The results of the analysis indicate that the measurement of the financial performance of Islamic banks will be materially different when using the AAOIFI framework compared to PSAK Syariah, mainly due to differences in the philosophy of AAOIFI standards oriented to Sharia normative compliance, while PSAK oriented to economic decision-making. This key divergence affects the calculation of profitability ratios and AAOIFI's emphasis on social reporting as well as comprehensive sharia compliance audits, so that AAOIFI provides a more holistic and accurate picture of performance in accordance with the objectives of Maqashid Sharia. The implication of this study is that Islamic banks in Indonesia need to consider harmonizing their financial reporting standards towards the AAOIFI framework to achieve more accurate, holistic, and aligned performance transparency with the principles of Maqashid Sharia, in order to improve global competitiveness.
The Role of Social Performance, Governance System and Spiritual Compliance in Improving the Financial Performance of Sharia Commercial Banks in Indonesia Jhody Wiraputra; Ridwansyah; Yulia Andriani; Palupi Pratiwi
Al-Muamalah: Jurnal Ekonomi Islam, Filantropi dan Perbankan Syariah Vol 2 No 2 (2025): November
Publisher : Syamilah Publishing

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This study aims to examine the role of Islamic Corporate Social Responsibility (ICSR), Good Corporate Governance (GCG), and Zakat Performance Ratio (ZPR) in improving the financial performance of Sharia commercial banks (BUS) in Indonesia during the period 2019-2023. Financial performance in this study proxied using Return on Asset (ROA). Using quantitative methods with panel data regression approach and the best Fixed Effect Model, the research sample consisted of 6 buses that meet the criteria of purposive sampling. The results showed that partially, ICSR and ZPR variables did not positively affect the financial performance of the BUS. These findings imply that increased social activity and zakat disbursements have not been significantly translated by the market as improved short-term financial performance. However, GCG variables were found to have a positive and significant effect on financial performance, emphasizing that good corporate governance practices are the main drivers of BUS financial performance. Overall, these results suggest that strengthening GCG is a key focus that management should emphasize to improve the financial performance of buses.
THE YIELD LEVEL OF SHARIA FINANCING AND RELEVANCE TO THE PROFITABILITY PERFORMANCE OF BANK PEREKONOMIAN RAKYAT SYARIAH IN INDONESIA Jhody Wiraputra; Ahmad Habibi; Muhammad Iqbal Fasa
Jurnal Dinamika Ekonomi Syariah Vol. 13 No. 1 (2026): Jurnal Dinamika Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah, Universitas Pangeran Diponegoro Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53429/jdes.v13i1.1858

Abstract

This study aims to analyze the effect of Mudharabah financing, Musharakah financing, Murabahah financing, and Istishna financing on the profitability of SRB in Indonesia. This type of research uses a quantitative approach. The population of this study is all SRBs in Indonesia registered with the Financial Services Authority (OJK), as many as 173 SRBs. Meanwhile, the samples used in this study were 173 SRBs. The sample selection was based on a sampling technique, namely purposive sampling with two criteria, namely SRB registered with the Financial Services Authority starting from 2020-2024, and SRB that published its financial statements starting from 2020-2024. The results showed that the yield rate of Musharakah and Istishna had a negative and significant effect on the profitability of SRB. In contrast, Mudharabah and Murabahah yield levels showed no significant effect on SRB profitability. And simultaneously, variable yield Mudharabah, Musharakah, Murabahah, and Istishna affect the profitability of the Islamic People's Financing Bank (BPRS) in Indonesia.
ANALISIS PERBANDINGAN KINERJA KEUANGAN, LIKUIDITAS, DAN RISIKO PADA BPRS DAN BPR DI INDONESIA Wiraputra, Jhody; Andriani, Yulia; Fuadi, Fatih; Iqbal, Muhammad; Jhody Wiraputra
MARGIN: Journal of Islamic Banking Vol 6 No 1 (2026): MARGIN JOURNAL OF ISLAMIC BANKING
Publisher : UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/margin.v6i1.3788

Abstract

Penelitian komparatif kuantitatif ini bertujuan menganalisis dan membandingkan kinerja keuangan, likuiditas bank, dan risiko pembiayaan antara Bank Pembiayaan Rakyat Syariah (BPRS) dan Bank Perkreditan Rakyat (BPR) di Indonesia selama periode 2020-2024. Data sekunder berupa rasio-rasio keuangan dari seluruh BPRS dan BPR yang terdaftar di OJK  dianalisis menggunakan Uji Mann-Whitney setelah data terbukti tidak berdistribusi normal. Hasil penelitian menunjukkan adanya perbedaan yang signifikan secara statistik antara BPRS dan BPR untuk semua variabel yang diukur, yaitu Kinerja Keuangan, Likuiditas dan Risiko Pembiayaan. Perbedaan signifikan ini menegaskan bahwa filosofi operasional dan kerangka regulasi menciptakan jalur kinerja dan profil risiko yang tidak setara, sehingga disarankan agar regulator seperti OJK mengembangkan kebijakan pengawasan dan mitigasi risiko yang disesuaikan secara spesifik untuk masing-masing model operasional.
Co-Authors Ahmad Habibi Fuadi, Fatih Muhammad Iqbal Muhammad Iqbal Fasa Okta Sari Palupi Pratiwi Ridwansyah Ridwansyah Ridwansyah Wiraputra, Jhody Yulia Andriani Yulia Andriani, Yulia