Al-Kharaj: Journal of Islamic Economic and Business
Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3

Islamic Performance Index for Measuring Compliance Performance in Islamic Banks (A Study of Bank Syariah Indonesia)

Istutik, Istutik (Unknown)
Hedher Tuakia (Unknown)



Article Info

Publish Date
03 May 2026

Abstract

This study aims to analyze the compliance performance of Islamic banks using the Islamic Performance Index (IPI). The Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratio (ISIR) were selected to measure this performance. Bank Syariah Indonesia, as the largest Islamic bank in Indonesia, was selected as the object of the study, and data was taken from its 2021-2024 annual report. The results show that Bank Syariah Indonesia's PSR and ZPR continued to increase from 2020-2024, while its ISIR continued to decline. This explains that Bank Syariah Indonesia is allocating more of its financing to profit-sharing financing, with a proportion of 44.5%. Its social contribution to the community is increasing because zakat payments increased to 0.06% of total assets. Furthermore, non-halal income is decreasing to only 0.01%. Compliance with Sharia principles and BSI's attention to social aspects will increase public trust.

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Journal Info

Abbrev

alkharaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Al-Kharaj, Journal of Islamic Economic and Business is peer-reviewed journal published by program studi ekonomi syariah , Institut Agama Islam Negeri (IAIN) Palopo. Al-Kharaj focus on the research of Islamic Economic and Business. The aims of this journal is to explore and develop economic related ...