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All Journal 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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Abstract

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.
Co-Authors Okta Sari Palupi Pratiwi Ridwansyah Ridwansyah Ridwansyah Yulia Andriani