SKRIPSI PBS
Pengukuran kinerja bank umum syariah menggunakan Islamicity perfomance index
ABSTRACT
Islamic banking is an intermediary institution between surplus spending
units and deficit spending units. However, the development of Islamic banking in
Indonesia is experiencing rapid growth. The Islamicity performance index is an
approach that can be used to evaluate the financial performance of Islamic banks,
not only in terms of their ability to generate profits or financial performance, but
also being able to evaluate the performance of Islamic banks related to social
performance and the halal income and investment of Islamic banks. Alone. The
formulation of this research is: How is the performance of Islamic Commercial
Banks forthe 2019-2021 period using the Islamic Performance Index method? This
research uses a quantitative method. This type of research is descriptive research
with secondary data in the form of BUS financial reports for the 2019-2021 period.
The population used is all Islamic Commercial Banks in the 2019-2021
period. This research technique uses quantitative non-statistical methods and
quantitative descriptive methods, namely by providing explanations in words or
sentences to explain the quantitative data that has been obtained in order to
produce a conclusion. Based on the results of the research that has been done, it
can be seen that the financial performance of BUS in the ratio of profit-sharing
contracts based on Islamic banks gets the title "Not Good". Islamic commercial
banks have also invested their funds in halal investments as a whole so that they get
the "Very Good" predicate, and have received halal income of 99% and get the
"very good" predicate. Meanwhile, for social performance, in terms of distribution
of zakat, Islamic commercial banks get the title "Not Good", while in terms of
income distribution for stakeholders, Islamic Commercial Banks get the title "Fair
enough".
Keywords: Islamic Bank Performance, Islamicity Performance Index, Islamic
Commercial Bank (BUS)
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