Financial Performance Analysis of Indonesian Sharia Commercial Bank’s Using the Islamic Index Approach in 2019-2022

Ahmad Fauzul Hakim Hasibuan (Faculty Economy and Business, University Malikussaleh)
Cheren Putri Aditya Pratama (Faculty Economy and Business, University Malikussaleh)
Mustika Shahana (Faculty Economy and Business, University Malikussaleh)
Khaira Khirinika (Faculty Economy and Business, University Malikussaleh)

INVOICE : JURNAL ILMU AKUNTANSI
Vol 5, No 2 (2023): September 2023

This study aims to measure Islamic banking financial analysis using Islamicity Indices which is needed for stakeholder assessment and for future progress. The sample in this study was Islamic Commercial Banks, based on the purposive sampling method, 3 Islamic Commercial Banks were obtained including BCA Syariah Bank, Mega Syariah Bank and Muamalat Bank. In this study the data was processed using Microsoft Excel Software/Applications. The ratio will be calculated according to a predetermined formula. The results of the study show that the performance of Islamic banks in Indonesia during the 2019-2022 period has a "quite satisfactory" rating. However, there is one ratio that has an unsatisfactory predicate, namely the zakat performance ratio. Indonesia is still low and the difference in the welfare of directors and employees of Islamic banks is high.