Determinan Kinerja Bank Islam

Abstract

Determinan Kinerja Bank Islam. Studi ini bertujuan menguji pengaruh sistem pengukuran kinerja strategis dan pengendalian interaktif terhadap kinerja bank Islam. Pengumpulan data dilakukan dengan mail survey kepada bank Islam di Jawa Timur dan diolah menggunakan Partial Least Square. Hasil studi membuktikan bahwa pengendalian inter aktif dan sistem pengukuran kinerja strategis mampu memfasilitasi orga nisasi. Selain itu, kapabilitas memberikan andil dalam meningkatkan kinerja organisasi. Hal ini menjadi penting supaya informasi sumber daya yang dihasilkan mendapatkan keuntungan. Meskipun demikian, sistem pengukuran kinerja strategis tidak berpengaruh terhadap kinerja karena perbedaan karakteristik bank Islam membuat peningkatan perubahan lingkungan.

Maqasid Syariah as a Performance Framework for Islamic Financial Institutions

“…In his research, Khan (2013) and Zarrouk, Jedi dia, & Moualhi (2016) revealed that there are many problems have to be solved by the Islamic banks in their operations, especial ly in the strict adherence to the values of sharia which should be inherent and inte gral values to these model financial institu tions. Even in another study conducted by Abusharbeh (2011) and Aprilia, Rosidi, & Saraswati (2017), noted that Islamic bank ing is seen only trying to chase conventional targets such as efficiency and profitability, so even though the products of Islamic bank ing seem to follow the rules of sharia but they lose the ethics that should be contained in the sharia products. Islamic banking is promising and has a positive side in the pro fitability and liquidity aspects, but still have different conditions when compared to the conventional banking (Tunc, 2014;Sufian, 2010).…”

How Is the Real Sector Index Used for Pricing?

“…Islamic and conventional banks have fundamentally different principles, concepts and practices in politics, ethics and moral economics. The difference should be the competitiveness of Islamic banks to strengthen distribution equity and economic growth based on real sector (Aprilia et al, 2017).…”

Corporate governance and Islamic social reporting: Indonesia Islamic banking development roadmap era

“…In corporate governance, the Sharia Supervisory Board in Islamic banks is the party that can improve Sharia compliance (Muhammad, Annuar, Taufik, & Nugraheni, 2021) and social activity (Boudawara et al, 2023). SSB has a monitoring function, so the size of SSB will affect the effectiveness of SSB in monitoring and will further improve company performance (Aprilia et al, 2017). SSB is the most determining factor in ISR disclosure (Mukhibad, 2018).…”