Analis Kinerja PT. Bank Syariah Indonesia Dengan Metode Sharia Conformity And Profitability (SCNP) Dan Maqashid Sharia Index (MSI)

Authors

  • Hastanti Agustin Rahayu State Islamic of Sunan Ampel University, Indonesia
  • Aniswatun Masruroh State Islamic of Sunan Ampel University, Indonesia
  • Syarifudin Syarifudin State Islamic of Sunan Ampel University, Indonesia

DOI:

https://doi.org/10.29040/jiei.v8i3.6651

Keywords:

Bank Syariah Indonesia, Sharia Conformity and Profitability, Maqashid Sharia Index

Abstract

Measurement of Islamic banking performance still using conventional methods and market penetration in Islamic banking still lag far behind conventional bank so that the Indonesian government merged the red plate Islamic bank namely BRIS, BNIS, BSM which changed their names to BSI. This study used descriptive quantitative method. The data used in this research is secondary data. Secondary data is obtained from the annual report BRIS, BNIS, BSM period 2016-2020 and BSI period 2021. Based on the data that has been obtained and the results of the analysis show that the difference in BSI performance in the 2016-2020 periode before the merger when viewed from the courtesies diagram of SCnP BRIS, BNIS, and BSM is in the same LRQ quadrant (Lower Right Quadrant) with MSI ranking results BSM ranked 1st, BRIS 2nd, and BNIS 3rd. In the 2021 period after the merger when viewed from the courtesies diagram of SCnP BSI be in the LRQ quadrant with a 4th MSI ranked. This suggests that the comparison results would be better if they had the same period i.e. before and after the merger of five years each.

Author Biographies

Hastanti Agustin Rahayu, State Islamic of Sunan Ampel University

Lecture of Accounting Department

Aniswatun Masruroh, State Islamic of Sunan Ampel University

Undergraduate Students of Accounting Department

Syarifudin Syarifudin, State Islamic of Sunan Ampel University

Master Students of Sharia Economics Department

References

Amalia, O. H. (2022). YUME : Journal of Management Kinerja Keuangan PT. Bank Syariah Indonesia Tbk. Sebelum dan Efek Instan Merger. Yume : Journal of Management, 5(1), 8–17. https://doi.org/10.2568/yum.v5i1.1184

Antonio, M. S., Laela, S. F., & Jazil, T. (2020). Abu Zahrah’s Maqasid Sharia Model as a Performance Measurement System. Jurnal Akuntansi Multiparadigma, 11(3), 519–541.

Cakhyaneu, A. (2018). Pengukuran Kinerja Bank Umum Syariah di Indonesia Berdasarkan Sharia Maqashid Index (SMI). Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 2(2), 1–12. https://doi.org/10.29313/amwaluna.v2i2.3753

Fathoni, R., & Syarifudin, S. (2021). Pengaruh Struktur Modal Terhadap Profitabilitas dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi pada Perusahaan dalam Indeks JII Periode 2017-2019). Jurnal Ilmiah Ekonomi Islam, 7(3), 1347–1356. http://digilib.unila.ac.id/id/eprint/31939

Fatoni, A. (2021). Pengaruh Harga Properti Residensial dan Kebijakan Financing to Value Terhadap Stabilitas Perbankan Syariah di Indonesia. Jurnal Ilmiah Ekonomi Islam, 7(02), 587–594.

Fatoni, A., Najmudin, N., & Utami, K. D. S. (2021). Pengukuran Kinerja Keuangan Bank Pembiayaan Rakyat Syariah di Indonesia Melalui Pendekatan Shariah Conformity and Profitability (SCnP) Model Pada Periode 2018-2020. Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking, 5(1), 93. https://doi.org/10.35448/jiec.v5i1.10937

Fiqri, A. A. A., Azzahra, M. M., Branitasandini, K. D., & Pimada, L. M. (2021). Peluang Dan Tantangan Merger Bank Syariah Milik Negara Di Indonesia Pada Masa Pandemi Covid-19. El Dinar, 9(1), 1–18. https://doi.org/10.18860/ed.v9i1.11315

Hamsyi, N. F. (2019). The Impact of Good Corporate Governance and Sharia Compliance on the Profitability of Indonesia’s Sharia Banks. Problems and Perspectives in Management, 17, Iss. 1, 56–66.

Muchtar, E. H., & Rofi, M. (2020). Pengukuran Kinerja Keuangan Bank Muamalat Indonesia Dengan Metode Sharia Conformity and Profitability. MALIA: Jurnal Ekonomi Islam, 11(2), 169–186.

Nikmah, R., & Syarifudin. (2021). Service Quality and Corporate Image to the Customer Loyalty of BPRS Baktimakmur Indah Sepanjang Sidoarjo. Al-Mashrafiyah: Jurnal Ekonomi, Keuangan Dan Perbankan Syariah, 5(1), 1–14. https://doi.org/10.24252/al-mashrafiyah.v5i1.20022

Prasetyowati, L. A., & Handoko, L. H. (2019). Pengukuran Kinerja Bank Umum Syariah dengan Maqasid Index dan Sharia Conformity and Profitability (SCnP). Jurnal Akuntansi Dan Keuangan Islam, 4(2), 107–130. https://doi.org/10.35836/jakis.v4i2.22

Ramdhoni, M. I., & Fauzi, F. A. (2020). An Analysis of Islamic Banks Performance using Sharia Maqashid Index, Sharia Conformity and Profitability (SCnP) and CAMELS. International Journal of Applied Business Research, 2(01), 15–30. https://doi.org/10.35313/ijabr.v2i01.79

Setyawan, F. D. (2018). Evaluasi Kinerja Bank Umum Syariah Dengan Menggunakan Indeks Maqashid Syariah (Studi Pada Bank Syariah Mandiri Dan Bank Muamalat Indonesia). Universitas Brawijaya.

Sidarta, A. L., Lating, A. I. S., & Syarifudin, S. (2021). Pengaruh Kinerja Keuangan Perusahaan Terbuka Terhadap Return Saham pada Masa Pandemi Covid-19 (Pada Perusahaan yang Tercatat di BEI Tahun 2020). Media Mahardhika, 20(1), 25–36.

Sumadi, S. (2018). MEASURING THE CUSTOMER SATISFACTION OF ECONOMIC CAPITALIS THEORY. International Journal of Economics, Business and Accounting Research (IJEBAR), 2(02).

Sumadi, S., & Santoso, I. R. (2022). How Do Work Motivation, Rewards, and Punishments Impact Employee Performance? An Approach in Islamic Economics. Ikonomika: Jurnal Ekonomi dan Bisnis Islam, 7(2), 193-208.

Syafii, M., Sanrego, Y. D., & Taufiq, M. (2012). An Analysis of Islamic Banking Performance: Maqashid Index Implementation in Indonesia and Jordania. Journal of Islamic Finance, 1(1), 12–29.

Syarifudin, Nurlailah, & Yudha, A. T. R. C. (2020). The Allocation of Tabarru’ Fund Underwriting Surplus of IPLAN Sharia Product in PT. Asuransi Jiwa Generali Indonesia. Jurnal Ekonomi Syariah Teori Dan Terapan, 7(9), 1804. https://doi.org/10.20473/vol7iss20209pp1804-1817

Syarifudin, Sidarta, A. L., & Firdiansyah, F. A. (2021). Sharia Investment Literation by Sharia Insurance Agents on Unit-Linked Products. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 4(1), 105–122. https://doi.org/10.31538/iijse.v4i1.1377

Ubaidillah, U., & Astuti, T. P. (2020). Analisis Kinerja Keuangan Bank Syariah Menggunakan Sharia Conformity And Profitability (Scnp). AT-TIJARAH: Jurnal Penelitian Keuangan Dan Perbankan Syariah, 2(2), 134–158.

Yudha, A. T. R. C., Indrawan, I. W., & Syarifudin, S. (2021). Analysis of Macroeconomic Fluctuations Impact on Efficiency and Islamic Banking Quality 2015-2019. Jurnal Ekonomi Dan Bisnis Islam (Journal of Islamic Economics and Business), 7(2), 231. https://doi.org/10.20473/jebis.v7i2.26245

Downloads

Published

24-10-2022

How to Cite

Rahayu, H. A., Masruroh, A., & Syarifudin, S. (2022). Analis Kinerja PT. Bank Syariah Indonesia Dengan Metode Sharia Conformity And Profitability (SCNP) Dan Maqashid Sharia Index (MSI). Jurnal Ilmiah Ekonomi Islam, 8(3), 2396–2404. https://doi.org/10.29040/jiei.v8i3.6651

Citation Check

Similar Articles

<< < 122 123 124 125 126 127 128 > >> 

You may also start an advanced similarity search for this article.