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All Journal Perisai : Islamic Banking and Finance Journal Journal of Economics, Law, and Humanities
Naahilah Hunafaa' Al-Qudsy
Universitas Darussalam Gontor
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of the Islamic Banking Performance Using Sharia Conformity and Net Profitability Index Model Faris Daffa’ Rosyiid; Ahmad Suminto; Naahilah Hunafaa' Al-Qudsy
Journal of Economics, Law, and Humanities Vol. 4 No. 1 (2025): Economics, Law, and Humanities
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/jelhum.v4i1.4571

Abstract

Sharia Commercial Bank is a financial institution based on Islamic principles. Mainly, measuring banking performance uses financial ratios, including financial performance in Sharia banking. For this reason, an analysis is needed to measure the level of Sharia compliance without ignoring profitability gains. The Sharia Conformity and Profitability (SCnP) model is an analytical method used to measure the performance of Islamic Banks, and it is suitable and relevant. Sharia conformity aims to evaluate the extent of Sharia banking activities. The quantitative research uses secondary data to examine eight Islamic commercial banks listed by OJK in Indonesia from 2019 to 2023. The collection technique uses documentation from the annual report of Sharia commercial bank, a statistical report obtained from the bank's official website. The data analysis technique uses the SCnP model, which Kuppusamy initiated. Sharia conformity is measured using Sharia Investment, Income, and Profit Sharing Ratio. Meanwhile, measuring profitability uses ROA, ROE, and NPM indicators. The research results show that Sharia Commercial Banks' performance is measured using the SCnP model and divided into four quadrants. The results obtained show that Bank BCAS and BNTBS occupy the Upper Right Quadrant position; Bank BSI, BJBS, and BRKS occupy the upper left quadrant position; BPDS Bank occupies the Lower Right Quadrant position; and Bank BMI and BSB occupy the Lower Left Quadrant position. Future researchers are advised to develop research on assessing the financial performance of Islamic banks using the latest research methods, such as measuring the Banking Islamicity Index, the Maqashid Syariah Index, and the real sector financial performance Index.
The Impact of Green Banking on Profitability of Indonesia’s Islamic Commercial Banks Khoirul Umam; Alfi Khilmi Khusnia; Vina Fithriana Wibisono; Naahilah Hunafaa' Al-Qudsy
Perisai : Islamic Banking and Finance Journal Vol. 9 No. 2 (2025): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v9i2.1893

Abstract

The intensifying competition within the banking industry has driven institutions to adopt strategies that not only focus on profitability but also uphold sustainability values. Among these initiatives, green banking; representing a form of green investment within the Islamic financial framework; has become a key approach. This study investigates how green banking practices, and the number of ATMs affect the profitability of Islamic commercial banks in Indonesia, using Return on Assets (ROA) as the performance measure for the 2019–2024 period. Using a quantitative approach, the research applies panel data regression with a Fixed Effect Model (FEM). The results reveal that green banking practices do not have a significant impact on bank profitability. Although theory suggests a positive correlation, the empirical results reveal that its contribution to improving ROA remains unproven, likely due to its limited and long-term implementation stage. Similarly, the number of ATM units shows no significant effect and even tends to negatively affect profitability, possibly because of high operational expenses and customers’ growing shift toward digital banking services. Despite the insignificant short-term impact, the incorporation of environmentally friendly banking measures by Islamic banks represents an essential step toward incorporating environmentally responsible financing and energy efficiency. This approach holds promising potential to enhance the sustainability, reputation, and competitiveness of Islamic banks in the long term.
Co-Authors Ahmad Suminto Alfi Khilmi Khusnia Faris Daffa’ Rosyiid Khoirul Umam Vina Fithriana Wibisono