ANALISIS KINERJA KEUANGAN BANK BCA SYARIAH MENGGUNAKAN PENDEKATAN ISLAMICITY PERFORMANCE INDEX (PERIODE 2019-2023)
Keywords:
Financial Performance, Islamicity Performance Index, Bank BCA SyariahAbstract
This study aims to analyze the financial performance of BCA Syariah banks using the Islamicity Performance Index approach for the 2019-2023 period. So far, the measurement of Islamic bank performance has focused more on indicators similar to conventional banks that assess in terms of financial performance alone. So that a more comprehensive approach is needed such as the Islamicity Performance Index, to assess bank performance from the aspects of justice, halalness, and social welfare in accordance with sharia principles. This study uses quantitative methods with a descriptive approach. This study uses five indicators of Islamicity Performance Index, namely Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, Islamic Investment vs Non Islamic Investment and Islamic Income vs Non Islamic Income. The population in this study is BCA Syariah bank. Sampling using purposive sampling method at BCA Syariah bank which is available in the Annual Report 2019-2023. Based on the results of data analysis and discussion, the results showed that the financial performance of BCA Syariah bank for the 2019-2023 period using the Islamicity Performance Index approach showed overall results obtained a score of 4 with a good predicate. Profit Sharing Ratio shows a score of 4 with a good predicate, Zakat Performance Ratio shows a score of 1 with a bad predicate, Equitable Distribution Ratio shows a score of 1 with a bad predicate, Islamic Investment vs Non Islamic Investment shows a score of 5 with a very good predicate, and Islamic Income vs Non Islamic Income shows a score of 5 with a very good predicate.
References
Danardono et al. (2024) ‘Optimalisasi Lembaga Keuangan Syariah untuk Memajukan Industri Teknologi bagi Generasi Z’, Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi, 1(2), 1–7.
Haq, F.I. (2015) ‘Analisis perbandingan Kinerja Bank Syariah Di Indonesia Melalui Islamicity Performance Index (Studi Pada Bank Muamalat Indonesia Dan Bank Syariah Mandiri Periode 2012-2013)’, Jurnal Ilmiah Mahasiswa FEB, 3(2).
Harahap, M Guffar, Asep Dadang Hidayat, Ratna Mutia, Abdul Roni, Fitri Yani Jalil, Rika Anggraini, and others, Perbankan Syariah: Teori, Konsep dan Implementasi (Banten: Sada Kurnia Pustaka, 2023)
Ibrahim, S.H.B.M. et al. (2004) ‘Alternative disclosure & performance measures for Islamic banks’, in In Second Conference on Administrative Sciences: Meeting the Challenges of the Globalization Age, King Fahd University of Petroleum & Minerals, Dhahran, Saudi Arabia, 4–9.
Irmawati Wijaya, Erna Kustyarini, and Putri Maulida, (2021) ‘Analisis Kinerja Bank Umum Syariah Berdasarkan Islamicity Performance Index Pada Bank Syariah Mandiri’, Jurnal Riset Keuangan Dan Akuntansi, 7.2, 60–75.
Kristianingsih and Wildan, M. (2020) ‘Penerapan Islamicity Performance Index Pada Pengukuran Kinerja Keuangan Bank Umum Syariah Di Indonesia’, Sigma-Mu, 12(2), 65–74.
Maulana, A. (2023) ‘Analisis Perbandingan Kinerja Keuangan Perbankan Syariah Di Asean Melalui Pendekatan Islamicity Performance Index’, Jurnal Bisnisman: Riset Bisnis Dan Manajemen, 4(3), 12–28
Supriyaningsih, Okta, ‘Analisis Kinerja Perbankan Syariah Di Indonesia Dengan Menggunakan Pendekatan Islamicity Indeces’, Revenue: Jurnal Manajemen Bisnis Islam, 1.1 (2020), 65–80
Otoritas Jasa Keuangan (OJK), ‘Prinsip Dan Konsep Dasar Perbankan Syariah’, Diakses Pada 20 September 2024.
Puteri, H.E., Parsaulian, B. and Azman, H.A. (2022) ‘Potential demand for Islamic banking: examining the Islamic consumer behavior as driving factor’, International Journal of Social Economics, 49(7), 1071–1085.
Razak, D.A., Mohamed, M.O. and Taib, F.M. (2008) ‘The performance measures of Islamic banking based on the Maqasid framework’, IIUM International Accounting Conference.
Siti aisjah and Agustian Eko Hadianto, (2015) ‘Performance Based Islamic Performance Index (Study on the Bank Muamalat Indonesia and Bank Syariah Mandiri)’, APMBA (Asia Pacific Management and Business Application), 2.2, 98–110
Yusnita, R.R. (2019) ‘Analisis Kinerja Bank Umum Syariah Dengan Menggunakan Pendekatan Islamicity Performance Index Periode Tahun 2012-2016’, Jurnal Tabarru’: Islamic Banking and Finance, 2(1), 12–25.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Jurnal Ekonomi dan Bisnis
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
