Islamicity Financial Performance Index in Indonesian Islamic Banks

Andraeny, Dita; Putri, Dessy Diana

doi:10.22515/shirkah.v2i3.170

Cited by 6 publications

(6 citation statements)

References 9 publications

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“…In consequence, Ibrahim, Wirman, Alrazi, Nor, and Pramono (2004) developed the Islamicity financial performance index as an alternative performance measurement model for Islamic banks. The index includes six different financial performance indicators and is considered to offer reliable performance measurement within the framework of Islamic law (Andraeny & Putri, 2017). Kevser (2021) analyzed the performance of different types of banks in Turkey using 13 different financial performance indicators.…”

Section: Islamic Banks' Financial Performancementioning

confidence: 99%

Comparing the Financial Performance of Islamic Banks in 10 Countries: New Evidence using Entropy and WASPAS Methods

Altinay

Doğan

Kevser

2022

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This research aims to determine the most crucial financial performance indicators for Islamic banks and to rank Islamic countries according to their financial performance. In line with the purpose of the research, entropy and Weighted Aggregated Sum Product Assessment (WASPAS) methods were used to examine 10 selected Islamic countries (Turkey, Malaysia, Bangladesh, Indonesia, Jordan, Kuwait, Nigeria, Oman, Pakistan, and the UAE) using annual data for the 2013–2020 period. The results of the entropy method showed that the financial performance of Islamic banking is mostly affected by the net non-performing loans ratio and profitability ratios. The results of the WASPAS method indicated that the country with the highest financial performance was Bangladesh. It was followed by Jordan, Turkey, Pakistan, the United Arab Emirates (UAE), Malaysia, Indonesia, Kuwait, and Nigeria, respectively. The lowest financial performance was that of Oman. A low non-performing loan ratio leads to higher financial performance and is of greater importance than profitability ratios, as expected. This study offers a way for the managers of Islamic banks to enhance their financial performance by determining effective financial performance indicators. It also reveals the differences among the selected Islamic countries in terms of financial ratios. The research represents a preliminary study that provides evidence for a selected country group using entropy and WASPAS methods.

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Section: Islamic Banks' Financial Performancementioning

confidence: 99%

Comparing the Financial Performance of Islamic Banks in 10 Countries: New Evidence using Entropy and WASPAS Methods

Altinay

Doğan

Kevser

2022

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“…Untuk memperoleh kepercayaan dari stakeholders perkembangan Bank Syariah harus disertai dengan perkembangan kinerja yang baik. Penilaian pada kinerja Bank Syariah harus sesuai dengan prinsip -prinsip syariah [11]. Kinerja Bank Syariah dapat diukur dengan menggunakan islamicity performance index yang dapat diproksi dengan profit sharing ratio [12].…”

Section: Pendahuluanunclassified

“…Pengukuran kinerja menggunakan islamicity performance index tidak hanya melihat dari sisi materialitas saja, tetapi juga dari sisi spiritual. Berdasarkan islamicity performance index, kinerja perbankan syariah diukur berdasarkan prinsip -prinsip syariah [11], [12], [14], [21]. Hameed et al, (2004) telah mengembangkan suatu indeks yang dapat digunakan untuk melakukan pengukuran kinerja perbankan syariah yang sesuai dengan sifat umum dari bank syariah itu sendiri.…”

Section: Islamicity Performance Indexunclassified

Pengaruh Intellectual Capital Dan Rata – Rata Pertumbuhannya (Rogic) Terhadap Kinerja Bank Syariah Berdasarkan Islamicity Performance Index Di Indonesia

Rani

2021

JAM

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This study examines the effect of intellectual capital and the average growth intellectual capital (ROGIC) on the performance of Syariah Banks based on the Islamicity Performance Index in Indonesia. The Islamicity Performance Index in this study is proxied by the Profit Sharing Ratio (PSR). The sample obtained was based on the purposive sampling technique in this study, namely 10 Syairah Banks from 2015 - 2019. This study used data analysis techniques in the form of multiple regression analysis. The results show that there is a negative effect between intellectual capital on the Islamicity Performance Index, which is proxied by the Profit Sharing Ratio (PSR). The average growth of intellectual capital (ROGIC) has a positive effect on the Islamicity Performance Index, which is proxied by the Profit Sharing Ratio (PSR).

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“…On the perspective of sustainability balanced scorecard theory, an organization is assessed if its performance depends on financial or nonfinancial sources. Research has indicated that an organization's transparency and accountability are seen not only by financial statements but also by social responsibility (Ahmad et al, 2018;Andraeny & Putri, 2017); as a result, many organizations use their social accountability reports as a way to improve their credibility and preserve its reputation (Sidik & Reskino, 2016). Hence, this study aims to explore the possible synchronization between BAN-PT policy and the theory of sustainability balanced scorecard.…”

Section: Introductionmentioning

confidence: 99%

Responsibility and Accountability of University Social and Environmental Performances: A Sustainability Balanced Scorecard Model

Pertiwi

Puspita

Saifudin

2021

Shirkah

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Since research on the use of sustainability balanced scorecard to assess university social and environmental performances still remains unexplored, this study aims to fill the gap by examining the acceptance of the idea of the State Islamic Religious Colleges (PTKIN) performances in terms of responsibility for social and environmental aspects based on the sustainability balanced scorecard model. Drawing on a qualitative research, eight respondents from the Board of National Accreditation for Higher Education (BAN-PT) and PTKIN policymakers were interviewed. The results indicated that PTKIN must pay more attention to social and environmental perspectives. It was further revealed that although BAN-PT regulation has explicitly included these two perspectives, there were several indicators that still need to be added according to the sustainability balanced scorecard model. Moreover, the results depicted several challenges such as budgeting, regulations, and paradigms that required some adjustment from the policymakers. These results contribute as fruitful insights for university policymakers in developing strategies to enhance university performances, particularly in social and environmental aspects.

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Islamicity Financial Performance Index in Indonesian Islamic Banks

Cited by 6 publications

References 9 publications

Comparing the Financial Performance of Islamic Banks in 10 Countries: New Evidence using Entropy and WASPAS Methods

Comparing the Financial Performance of Islamic Banks in 10 Countries: New Evidence using Entropy and WASPAS Methods

Pengaruh Intellectual Capital Dan Rata – Rata Pertumbuhannya (Rogic) Terhadap Kinerja Bank Syariah Berdasarkan Islamicity Performance Index Di Indonesia

Responsibility and Accountability of University Social and Environmental Performances: A Sustainability Balanced Scorecard Model

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