Analisis komparasi kinerja keuangan Bank Umum Syariah (BUS) yang ada di Indonesia berdasarkan Islamicity performance index

Abstract

INDONESIA: Sebagai suatu lembaga yang bergerak berdasarkan prinsip syariah, bank syariah tentunya memiliki karakteristik dan penilaian kinerja keuangan yang berbeda dengan bank konvensional. Islamicity Performance Index merupakan salah satu metode yang dapat digunakan untuk mengevaluasi kinerja keuangan bank syariah tidak hanya dari segi keuangan tetapi juga mampu mengevaluasi prinsip keadilan dan kehalalan dari suatu perbankan syariah. Terdapat enam rasio keungan yang diukur dari Islamicity Performance Index, yaitu profit Sharing Ratio, zakat Performance Ratio, equitable distribution ratio, directors-employee ratio, Islamic investment vs non Islamic investment, Islamic income vs non Islamic income. Penelitian ini bertujuan untuk membandingkan kinerja keuangan Bank Umum Syariah yang ada di Indonesia berdasarkan Islamicity Performance Index. Data yang digunakan dalam penelitian ini adalah data laporan keuangan Bank Umum Syariah yang ada di Indonesia periode 2008-2012. Penulis meneliti kinerja keuangan Bank Umum Syariah dengan metode purposive sampling dari Bank Umum Syariah di Indonesia yaitu Bank Syariah Mandiri dan Bank Mega Syariah. Hasil penelitian menunjukkan dari perhitungan Uji Independent Sample T- test, terdapat perbedaan yang signifikan antara kinerja keuangan Bank Mega Syariah dan Bank Syariah Mandiri periode 2008-2012, secara umum rata-rata kinerja keuangan Bank Mega Syariah lebih baik dibandingkan dengan Bank Syariah Mandiri. Hal ini didasarkan pada keunggulan Bank Mega Syariah pada enam rasio yaitu zakat performance ratio, qard and donatio, Employes Expenses, shareholders, islamic investment vs non islamic investment, dan islamic income vs non islamic income. ENGLISH: As an institution that moves based on Islamic principles, Islamic banks must have characteristics and assessment of financial performance that is different from conventional banks. Islamicity Performance Index is one method that can be used to evaluate the financial performance of Islamic banks not only in financial but also able to evaluate the principles of justice and of a halal Islamic banking. There are six financial ratio measured from Islamicity Performance Index, which is the profit sharing ratio, zakat Performance Ratio, equitable distribution ratio, ratio-employee directors, Islamic investment vs. non Islamic investment, Islamic vs. non-Islamic income income. This study aimed to compare the financial performance of Islamic Banks in Indonesia by Islamicity Performance Index. The data used in this study is a financial statement data Islamic Banks in Indonesia 2008-2012 period. The author examines the financial performance of Islamic Banks with purposive sampling of Islamic Banks in Indonesia, Bank Syariah Mandiri and Bank Mega Syariah. Results showed from the calculation of the Independent Test Sample T- test, there are significant differences between the performance of Bank Mega Syariah and Bank Syariah Mandiri period 2008-2012, the average general performance of Bank Mega Syariah better than Bank Syariah Mandiri. It is based on the primacy of Bank Mega Syariah on six ratios charity performance ratio, Qard and donation, Employess Expenses, Shareholders, investment vs non islamic investment islamic, islamic and non-islamic income vs. income