The Analysis Effect of Islamicity Performance Index on the Financial Performance of Sharia Commercial Banks in Indonesia

Felani, Herman; Wahyuni, Sri; Pratama, Bima Cinintya

doi:10.18196/jerss.v4i2.8389

Cited by 7 publications

(8 citation statements)

References 4 publications

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“…This finding explains that Islamic commercial bank financing through mudharabah and musyarakah contracts has not been effective in generating profit for banks. The results of thid study support previous research conducted by (Dewanata, et al 2016), Khasanah (2016), (Felani, et al 2020), Destian et al (2021), Djuwita etal. (2019, Rahmawati et al (2020), (Azhar, I.…”

Section: Discussionsupporting

confidence: 90%

Performance Index and Operating Ratio: Effects Islamic on Sharia Profitability in Indonesia

Nawangsari

Junjunan

Fakhiroh

et al. 2022

JRAK

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This study aimed to to ascertain the impact of Islamic Performance Index and Operating Efficiency Ratio on the financial performance of Islamic banking for 2016-2020 period. Purposive sampling was used as the empirical methodology. Data analysis was done by using Eviews 12 software and moderated regression analysis (MRA). The findings indicated that while the Islamic income ratio did not have impact on profitability, the profit sharing ratio and operating efficiency ratio had a significant detrimental impact on it. The findings also showed that intellectual capital can influence profitability by reducing the impact of operating efficiency ratio and profit sharing ratio, but it cannot affect profitability by reducing the impact of Islamic income ratio.

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Section: Discussionsupporting

confidence: 90%

Performance Index and Operating Ratio: Effects Islamic on Sharia Profitability in Indonesia

Nawangsari

Junjunan

Fakhiroh

et al. 2022

JRAK

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“…DPS will ensure that non-halal investments are not present in banking transactions. In research Felani et al (2020) and Fahmiyah (2016) found that Islamic investment vs non-Islamic investment had no significant effect on the disclosure of Islamic social reporting.…”

Section: Discussionmentioning

confidence: 95%

The Influence of Intellectual Capital and Islamicity Performance Index On Islamic Social Reporting Disclosures

Wahyuantika,

Inayati,

Fitriati

et al. 2023

JIEI

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This study aims to determine the influence of Intellectual Capital and the Islamicity Performance Index on Islamic Social Reporting Disclosures. The research sample used Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2009-2021 period. The sampling technique used purposive sampling and the number of research data was 154 data. Technical data analysis using multiple linear regression analysis using SPSS. The results of the hypothesis test show that the Profit-Sharing Ratio has a positive effect on ISR disclosure, this is because profit is a benchmark for the company's ability to make a profit. Where the profit shows that the company's financial condition is in a strong state so it tends to disclose a broader social accountability report. Zakat Performance Ratio has a positive influence on Islamic Social Reporting disclosure, this proves that the performance of Islamic banking can be seen from zakat activities managed by banks. For variable Equitable Distribution Ratio, Directors- Employees Welfare Ratio, Islamic Income vs Non-Islamic Income, and Islamic Investment vs non-Islamic investment do not affect the disclosure of ISR, this is because the distribution of income carried out by Islamic banks, the comparison of salaries of directors and employees, the comparison of income and halal or non-halal investments has no effect e disclosure of the social responsibility of Islamic banking. Intellectual Capital does not affect the disclosure of ISR, this shows that the utilization of the value of Islamic banking Intellectual Capital for ISR disclosure has not been maximized.

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“…Sharia Bank JT offers different sorts of murabahah financing, such as murabahah domestic financing, murabahah vehicle financing, and other sales based exchanges concurring to sharia standards & (Felani et al, 2020). Sharia Bank JT includes a assortment of administrations both reserve funds and financing that apply sharia standards with contracts such as murabahah mutlaqah, wadiah yad dhamanah, istishna, and ijarah (Bagis et al, 2020).…”

Section: Murabahah Application At Sharia Bank Jtmentioning

confidence: 99%

Murabahah Financing And Musyarakah Financing Applications At “Bank JT Sharia”

Haidar Tri Putra,

Azzah Afifah Huwaina

2024

JESH

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According to OJK, Sharia banks are banks that operate under Sharia Principles. The implementation of sharia principles is the main differentiator from conventional banks. With the growing rivalry in the banking industry, banks must continue to offer top-notch services and broaden their product offerings to meet consumer demand. This study investigates the application of sharia accounting to mudarabah and musyarakah loans at Sharia Bank JT based on PSAK No. 102 and PSAK No. 106. The discussion focuses on murabahah and musyarakah lending practices at Bank Jaten Syariah. This research uses a qualitative descriptive method using data from financial reports and direct interviews. Research findings show that the implementation of muharabah and musyarakah loans at Sharia Bank JT is under PSAK 105 and 106, with various adjustments to the provisions issued by the Financial Services Authority.

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The Analysis Effect of Islamicity Performance Index on the Financial Performance of Sharia Commercial Banks in Indonesia

Cited by 7 publications

References 4 publications

Performance Index and Operating Ratio: Effects Islamic on Sharia Profitability in Indonesia

Performance Index and Operating Ratio: Effects Islamic on Sharia Profitability in Indonesia

The Influence of Intellectual Capital and Islamicity Performance Index On Islamic Social Reporting Disclosures

Murabahah Financing And Musyarakah Financing Applications At “Bank JT Sharia”

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