Journal of Islamic Finance and Syariah Banking
Vol. 3 No. 2 (2026): April

Evaluasi Kinerja Keuangan Bank Syariah Indonesia Menggunkan Metode Sharia Conformity And Profitability (SCnP)

Adik Tya Hasibuan (Universitas Islam Negeri Sumatera Utara)
Nurlaila Nurlaila (Universitas Islam Negeri Sumatera Utara)
Nur Ahmadi Bi Rahmani (Universitas Islam Negeri Sumatera Utara)



Article Info

Publish Date
26 Apr 2026

Abstract

The performance assessment of Islamic banking has tended to use conventional approaches focusing solely on profitability without measuring compliance with Shariah principles. In fact, Islamic banks have different socio-economic characteristics from conventional banks. This study aims to evaluate the financial performance of Bank Syariah Indonesia (BSI) using the Shariah Conformity and Profitability (SCnP) method based on the 2025 financial reports. The method used is quantitative descriptive with secondary data from BSI’s annual report. The research objects include two aspects: Sharia Conformity (measured through Islamic Investment Ratio, Islamic Income Ratio, and Profit Sharing Ratio) and Profitability (ROA, ROE, and Net Profit Margin). The results are mapped into the SCnPmatrix to determine BSI’s performance position. This research is expected to provide a more comprehensive overview of BSI’s performance in terms of Shariah compliance and profitability, and serve as evaluation material for bank management, regulators, andother stakeholders

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Journal Info

Abbrev

JIFSB

Publisher

Subject

Religion Economics, Econometrics & Finance

Description

ournal of Islamic Finance and Syariah Banking adalah jurnal akademik yang fokus pada keuangan Islam dan perbankan syariah. Jurnal ini menyajikan artikel-artikel ilmiah yang mendalam tentang prinsip-prinsip ekonomi Islam, hukum keuangan Islam, perbankan syariah, investasi berbasis syariah, pasar ...