FINANCIAL PERFORMANCE ANALYSIS OF ISLAMIC BANKING IN INDONESIA

Article Sidebar

pdf
Published: Jan 8, 2025
DOI: https://doi.org/10.19109/ifinance.v10i2.28664
Keywords:
Financial Performance, Sharia Maqasyd Index, Sharia Conformity and Profitability

Main Article Content

Muhammadinah Muhammadinah
Universitas Islam Negeri Raden Fatah Palembang
M Rasyid Redho Pratama
Universitas Islam Negeri Raden Fatah Palembang

Abstract

This study aims to determine the performance of Islamic banking in Indonesia. The population and sample of this study were all Islamic Commercial Banks in Indonesia which amounted to 13 banks. The analysis technique uses maqasid sharia index and sharia conformity and profitability. The results showed that the performance of Islamic banking using the maqashid syariah index for the period 2016-2022 experienced fluctuations where the performance ratio in 2016 amounted to 28.13% then increased in 2017 to 28.20%, increased again in 2018 to 28.24% and in 2019 also experienced an increase to 29.35%. However, in 2020 it decreased to 28.40% and again experienced a decline in 2021 to 27.81%. But in 2022 it increased to 28.77%. The highest financial performance value was in 2019 at 29.35% and the lowest performance ratio was in 2021 at 27.81%. The financial performance of Islamic banking using sharia conformity and profitability shows that all sharia conformity and profitability values are positive (greater than zero), so the value is located in the Upper Right Quadrant Bank (URL). This shows that all Islamic banks in Indonesia based on Sharia Conformity and Profitability (SCnP) have good financial performance.

Article Details

How to Cite
FINANCIAL PERFORMANCE ANALYSIS OF ISLAMIC BANKING IN INDONESIA. (2025). I-Finance: A Research Journal on Islamic Finance, 10(2), 504-523. https://doi.org/10.19109/ifinance.v10i2.28664
Issue
Vol. 10 No. 2 (2024): I-FINANCE: a Research Journal on Islamic Finance
Section
Artikel

Lisensi Creative Commons
I-Finance by http://jurnal.radenfatah.ac.id/index.php/I-Finance is lincensed under a Creative Commons Attribution-ShareAlike 4.0 International Lisence.

How to Cite

FINANCIAL PERFORMANCE ANALYSIS OF ISLAMIC BANKING IN INDONESIA. (2025). I-Finance: A Research Journal on Islamic Finance, 10(2), 504-523. https://doi.org/10.19109/ifinance.v10i2.28664

References

Abdullah. (2015). Manajemen Perbankan: Teknik Analisis Kinerja Keuangan Bank (Edisi Revi). Malang: UMM Press.

Al-Ghazali. (1997). Al-Mustasfa min ’Ilm Al-Usul. Bayrut: Al-Risalah.

Al-Ghifari, M., Handoko, L. H., & Yani, E. A. (2015). Analisis Kinerja Perbankan Syariah di Indonesia dan Malaysia dengan Pendekatan Maqashid Indeks. Jurnal Ekonomi Dan Perbankan Syariah, 3(2), 47–66.

Amanah. (2015). Financial Performance of Islamic Commercial Banks: State vs Private. Jurnal Islaminomic, 6(2).

Andrianto, & Firmansyah, A. (2019). Manajemen Bank Syariah (Implementasi Teori dan Praktek) (Cetakan Pe). Surabaya: CV. Penerbit Qiara Media.

Anshori, A. G. (2019). Perbankan Syariah di Indonesia. Yogjakarta: Gadjah Mada University Press.

Antonio, M. S. (2011). Bank Syariah Dari Teori ke Praktik. Jakarta: Gema Insani Press.

Bedoui, M. H. E. (2012). Shari‘a-based Ethical Performance Measurement Framework. Chair for Ethics and Financial Norm. Paris: Universite Paris.

Fahmi. (2018). Analysis of the Differences in Financial Performance of Sharia Banks and Conventional Banks (Case Study at Bank Muamalat Syariah and Bank Negara Indonesia Period 2012-2015). Jurnal IImiah Riset Akuntansi, 7(10).

Fazlurrahman. (1984). Islam, alih bahasa Ahsin Muhammad. Badung: Pustaka Press.

Forum Kajian Ilmiah (FKI) Ahla Shuffah. (2013). Tafsir Maqashidi: Kajian Tematik Maqashid al-Syari’ah. Kediri: Lirboyo Press.

Hameed, S., A. W., B. Alrazi, M. N. M. N., & Pramono, S. (2014). Alternative Disclosure & Performance Measures for Islamic Banks. Kuala Lumpur: Department of Accounting. Kuala Lumpur: International Islamic University Malaysia.

Huda, N., & Heykal, M. (2010). Lembaga Keuangan Islam. Jakarta: Kencana.

Ismail. (2016). Perbankan Syariah (Cetakan Ke). Jakarta: Prenadamedia Group.

Karim, A. (2010). Bank Islam (Analisis Fiqih dan Keuangan). Jakarta: Raja Grafindo Persada.

Kasmir. (2017). Analisis Laporan Keuangan. Edisi Kesatu. Cetakan Kedelapan. In PT Raja Grafindo Persada.

Khallaf, A. W. (1983). ’Ilmu Usul Fiqh. Kuwait: Dar al-Qolam.

Kuppusamy, M., Saleh, A. S., & Samudhram, A. (2010). Measurement of Islamic Banks Performance Using a Shariah Conformity and Profitability Model. Review of Islamic Economics, 13(2), 35–48.

Kurniasari, W. (2015). Comparative Analysis of the Financial Performance of Islamic Banking Sharia Commercial Banks (BUS) with Sharia Business Units (UUS) at Conventional Commercial Banks. Jurnal Muktasid, 6(1).

Lubis, W. A. W. (2022). Analisis Kinerja Keuangan Perbankan Syariah dengan Metode Sharia Conformity and Profitability (SCnP) Periode 2017-2021. UIN Sultan Aji Muhammad Idris Samarinda.

Mohammed, M. O., Razak, D. A., & Taib, F. M. (2008). The Performance Measures of Islamic Banking Based on the Maqasid Framework. IIUM International Accounting Conference (INTAC IV), 1–17. Putra Jaya Marroitt.

Nurhayati, S., & Wasilah. (2015). Akuntansi Syariah di Indonesia (Edisi 4). Jakarta: Salemba Empat.

Nurul. (2015). Pengaruh Dana Pihak Ketiga, Tingkat Bagi Hasil dan Non Performing Financing Terhadap Volume dan Porsi Pembiayaan Berbasis Bagi Hasil Pada Perbankan Syariah di Indonesia. SHARE, 4(1).

Puspitasari. (2019). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017. Jurnal Akuntansi Trisakti, 6(2), 245–261.

Ratnaputri, W. (2013). The Analysis Of Islamic Bank Financial Performance By Using CAMEL and Shariah Conformity and Profitability (SCnP). Jurnal Dinamika Manajemen, 4(2), 215–226.

Rifqi Muhammad, Suluki, A., & Nugraheni, P. (2020). Internal factors and non-performing financing in Indonesian Islamic rural banks. Cogent Business & Management, 7(1).

Rudianto. (2013). Akuntansi Manajemen Informasi untuk Pengambilan Keputusan Strategis. Jakarta: Erlangga.

Stuart, V. (2015). Bank Politik. Jakarta: Ghalia Indonesia.

Sukarno, U. Y. (2011). Analisis Kinerja Keuagan dan Pengukuran Tingkat Kesehatan PT. Bank DKI Periode 2007-2009 dengan Menggunakan Rasio Keuangan Bank dan Metode Camels. Ekono Insentif Konwil, 5(2), 1–8.

Ubaidillah, & Stuti, 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.

Wiratna. (2013). Analisis Laporan Keuangan. Yogjakarta: Pustaka Baru Press.

Yudiana, F. E. (2014). Manajemen Pembiayaan Bank Syariah. Salatiga: STAIN Salatiga Press.

Zahrah, M. A. (1958). Ushul al-Fiqh. Mesir: Dar al-Fikr al-‘Arabi.