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Pengukuran Kinerja Keuangan Bank Syariah Indonesia Pasca Merger Menggunakan Pendekatan Islamicity Performance Index

M. Zaky Mubarak Lubis Universitas Islam Negeri Imam Bonjol Padang Gusti Dirga Alfakhri Putra Universitas Islam Negeri Imam Bonjol Padang Hidayatul Husna Universitas Andalas DOI: https://doi.org/10.37034/infeb.v5i2.234 Keywords: Financial Performance, Islamicity Performance Index, Bank Syariah Indonesia, Non-Islamic Income, Islamic Investment Abstract This study aims to measure the performance of Indonesian Sharia Banks. Bank Syariah Indonesia is a bank resulting from the merger of three state-owned sharia commercial banks, namely Bank Rakyat Indonesia Syariah, Bank Negara Indonesia Syariah and Bank Syariah Mandiri. Previously, research on these 3 banks had been carried out before the merger occurred. This study seeks to see the performance of Indonesian Islamic Banks after the merger using the Islamicity Performance Index approach. The data used is Bank Syariah Indonesia annual report data for 2021. The results of this study show that two indicators have very satisfactory values, namely Islamic Investment vs. Non-Islamic Investment and Islamic Income vs. Non-Islamic Income, the Equitable Distribution Ratio indicator has a fairly good value, the Profit Sharing Ratio indicator has an unsatisfactory value, and the last two indicators, namely the Zakat Performance Ratio and the Director-Employee Welfare Ratio have very unsatisfactory values. Downloads Download data is not yet available. References Hayati, S. R., & Ramadhani, M. H. (2021). Analisis Kinerja Keuangan Bank Umum Syariah Melalui Pendekatan Islamicity Performance Index. JIEI, 7(2). DOI: https://doi.org/http://dx.doi.org/10.29040/jiei.v7i2.2253 . 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. DOI: https://doi.org/10.25299/JTB.2019.VOL2(1).3443 . Nazra, M., & Suazhari, S. 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Pengukuran Kinerja Keuangan Bank Syariah Indonesia Pasca Merger Menggunakan Pendekatan Islamicity Performance Index. Jurnal Informatika Ekonomi Bisnis, 5(2), 312-317. https://doi.org/10.37034/infeb.v5i2.234 ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX This work is licensed under a Creative Commons Attribution 4.0 International License.

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