UBUB

APMBA (Asia Pacific Management and Business Application)APMBA (Asia Pacific Management and Business Application)

The development of Islamic base banks in Indonesia in recent years show rapid growth. The main challenge for Islamic base banks is how to raise belief from the stakeholders. Stakeholder expectations of the Islamic banks is different from a conventional bank. Since, Islamic banks are built on basic principles of Islamic economics. Therefore, we need a tool to evaluate and measure the performance of Islamic base banks. Islamicity Performance Index is a method which can evaluate the performance of Islamic base banks not only their financial but also justice principles, halal (lawfulness), and tazkiyah (sanctification). There are six financial ratios which are measured from Islamicity Performance Index:profit sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic investment versus non-Islamic investment ratio, Islamic income versus non-Islamic income. This research is intended to figure out the performance of Islamic base Bank in Indonesia based on Islamicity Performance Index. The samples are the Bank Muamalat Indonesia and Bank Syariah Mandiri. Sources of data are the financial reports of Bank Muamalat Indonesia and Bank Syariah Mandiri in 2009–2010 period.The results show that the financial performance of Islamic Base Bank in Indonesia during 2009-2010 period have quite satisfactory level of valuation. However, there are two unsatisfactory ratios. They are zakat performance ratio and director-employee welfare contrast ratio. It shows that zakat issued by the Islamic base bank in Indonesia is still low and the contrast of the director-employee welfare is still huge.

Based on the assessment of financial performance of Islamic Banking in Indonesia by using Islamicity Performance Index, it can be concluded that the financial performance of Islamic Banking in Indonesia in 2009-2010 generally have a satisfactory level.However, there are two ratios that are not satisfactory, namely the zakat performance ratio and the ratio between the salary of the director and employee benefits.The lawful income ratio is the best performing ratio, while the charity performance ratio is the worst.Therefore, it is expected that the bank can improve the ratios that are not satisfactory and provide greater benefits for the national economy and society.

Berdasarkan hasil penelitian ini, terdapat beberapa saran penelitian lanjutan yang dapat dilakukan. Pertama, penelitian lebih lanjut dapat dilakukan dengan memperluas cakupan sampel, tidak hanya pada Bank Muamalat Indonesia dan Bank Syariah Mandiri, tetapi juga melibatkan seluruh bank syariah di Indonesia untuk mendapatkan gambaran yang lebih komprehensif mengenai kinerja keuangan dan sosial bank syariah secara nasional. Kedua, penelitian dapat difokuskan pada analisis mendalam mengenai faktor-faktor yang mempengaruhi rendahnya rasio zakat dan kesenjangan kesejahteraan antara direksi dan karyawan, serta merumuskan rekomendasi kebijakan yang dapat meningkatkan kinerja kedua aspek tersebut. Ketiga, penelitian lanjutan dapat menginvestigasi dampak implementasi prinsip-prinsip ekonomi Islam terhadap kinerja keuangan dan sosial bank syariah, serta mengidentifikasi praktik-praktik terbaik yang dapat diadopsi oleh bank syariah untuk meningkatkan kontribusi mereka terhadap pembangunan ekonomi yang berkelanjutan dan inklusif. Penelitian-penelitian ini diharapkan dapat memberikan wawasan yang lebih mendalam mengenai kinerja bank syariah di Indonesia dan memberikan kontribusi bagi pengembangan industri perbankan syariah yang lebih baik.

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File size843.14 KB
Pages13
DMCAReport

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