The analysis technique performed in this study is partial least squares. The terms used to evaluate the performance is islamicity disclosure index which consist of several indicators such as. They assess why some countries have done better than others, and to derive useful policy recommendations to improve political, social, human, governance and economic performance. Jun 12, 2014 are we actually proud that were the leading muslim country in the recent islamicity index. This paper discusses the measurement of banking performance with sharia performance. This paper analysis relation andimpacts of islamicity on happiness, with human development and global competitiveness as moderating variables. Data collection is done by means of observation, interviews, documentation and.
Based on the analysis that have been made the results are the intellectual capital does not influence profitability, the low level of operational efficiency has a negative influence on profitability, and islamicity performance index significantly influence the. Pengaruh intellectual capital, efisiensi operasional, dan islamicity performance index, terhadap profitabilitas bank syariah di indonesia this study aims to analyze the influence of intellectual capital, operational efficiency, and islamicity performance index in the profitability of indonesian sharia banks. Abstract this paper is aimed to evaluate the islamic performance of sharia rural banks srbs in indonesia by using the islamicity performance index ipi. This study aims to critically analyze the effect of islamic social reporting, intellectual capital and the sharia supervisory board on islamicity. 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. Data was collected from financial reports of 44 islamic banks that are registered in indonesian central bank. Whereas intellectual capital as measured by value added intellectual coefficient vaic, islamic social reporting, and islamicity. Penelitian ini mencoba mengungkap penerapan prinsipprinsip syriah pada kinerja bisnis dan sosial pada bank bmi dan bsmperiode 201220dengan menggunakan islamicity performance index. The islamicity performance index is one of the methods to measure the islamic banks. The indices also provide a simple approach to explain islam to the nonmuslim world. The study aims to rank the degree of economic islamicity for all provinces in indonesia using economic islamicity index. Islamicity indices and institutional assessment springerlink. The purpose of this reaserch is to examine the influence of intellectual capital toward financial performance based on islamicity performance index of islamic banks in indonesia during 20152017. Metode pemgumpulan data dilakukan dengan cara menggunakan data sekunder yang diperoleh secara dokumentasi.
Global economy journal volume 10, issue 2 2010 article 2. International journal of innovation, creativity and change. Pdf islamicity financial performance index in indonesian. Data was collected from financial reports of 44 islamic. Therefore, we need a tool to evaluate and measure the performance of islamic base banks.
Analysis of islamicity performance index on sharia banks in indonesia. In addition the average growth of intellectual capital rogic also significantly influence future islamicity financial performance index. Abdullah almamun, ahasanul haque, muhammad tahir jan. Islamicity index is easier than constructing a catholicity index. We base our depiction on the quran, and the life, practices and sayings of the prophet mohammad the two principal channels that provide muslims with the road map. It focuses on works since 1997, when this literature was last surveyed.
Reformation and development in the muslim world islamicity. Journal of islamic accounting and business research, vol. Islamicity performance index merupakan sebuah pendekatan yang dapat digunakan untuk mengevaluasi kinerja keuangan bank syariah yang tidak hanya dari segi kemampuannya dalam menghasilkan laba atau financial performance,akan tetapi juga mampu mengevaluasi kinerja bank syariah yang berkaitan. Islamicity performance index on islamic social reporting disclosure of islamic. The object of this research is sharia commercial banks in indonesia in 20 2018. Shariah disclosures in malaysian and indonesian islamic banks the shariah governance system. Performance based islamic performance index study on the.
Pengaruh intellectual capital dan islamicity performance index terhadap profitability perbankan syariah indonesia. Islamicity index is easier than constructing a catholicity. The number of respondents in this study amounted to 93 people. This research is motivated by the performance of islamic banks in pekanbaru as measured in terms of the islamicity performance index. An empirical investigation of the relationship between intellectual capital and firms market value and financial performance. This study aims to analyze the effect of intellectual capital and sharia compliance on financial performance. Pengaruh intellectual capital, biaya intermediasi dan. This research aims to examine the impact of intellectual capital and good governance business syariah ggbs towards islamicity financial performance. Islamicity financial performance index in indonesian islamic. In addition the average growth of intellectual capital ro gic also significantly influence future islamicity financial performance index. Data was collected from financial reports of 44 islamic banks that are r. The analysis method used is multiple regression analysis and the result partially shows that ggbs ha s a significant influence on islamicity financial performance index, whereas intellectual capital does not. This study examines the effect of islamicity financial performance index profit sharing ratio, zakat performance ratio, equitable distribution ratio, and islamic income ratio and third party funds on return on assets.
Dokumentasi yang didapatkan berdasarkan laporan keuangan. Jun 11, 2014 the islamicity index has ranked ireland as the country most faithful to the values of the koran. About the journal focus and scope publication ethics author guidelines. The results showed that the intellectual capital significantly effect on islamicity financial performance index and can be used to predict future islamicity financial performance index. Askari, was published in the global economy journal, vol. Factors tested in this research is the islamic corporate governance to fraud with the islamicity financial performance index as a mediator in sharia banks 20122016.
Intellectual capital, vaic, islamic accounting, islamic bank performance. Pengukuran kesehatan bank syariah berdasarkan islamicity performance index studi bmi dan bsm kota pekanbaru riau muhammad makruflis 225236 pdf. Pengaruh islamicity performance index dan intellectual capital terhadap tingkat profitabilitas perbankan syariah di indonesia. The pdf file you selected should load here if your web browser has a pdf reader plugin installed for example, a recent version of adobe acrobat reader if you would like more information about how to print, save, and work with pdfs, highwire press provides a helpful frequently asked questions about pdfs. While, s imultaneous testing show s both variables a ffect the islamicity financial performance index islamic bank. Pdf performance based islamic performance index study on the. A study of islamic banks muhammad rafique shaikh1 raza ali tunio2 imran ahmed shah3 1,3shah abdul latif university khairpur mirs, sindh, pakistan. The authors examine muslim countries over time, viewing their progression on the islamicity scale. Historical and contemporary links timur kuran abstract. The data used is secondary data obtained from annual reports and the gcg implementation report that was published by the islamic banks in the period of 2012 to 2016. Pengaruh intellectual capital, biaya intermediasi dan islamicity performance index terhadap profitabilitas syariah di indonesia this study aimed to examine effect of intellectual capital, cost of intermediation, and islamicity performance index on profitability of islamic banks indonesia. The islamicity index i2 was developed to measure the degree of islamicity of islamic and nonislamic countries based on the principles of islam, aims at finding out whether or not islam is an agent that enhances human development and its economic performance. The current state of muslim countries is the product of centuries of missteps.
The purpose of this study is to investigate the influential factors of customer loyalty to islamic banks, namely, service quality, customer satisfaction, customer measuring perceptions of muslim consumers toward income tax rebate over zakat on income in malaysia. This study aimed to examine effect of intellectual capital, cost of intermediation, and islamicity performance index on profitability of islamic banks indonesia. This study also uses several variables that are identified as factors that affect financial performance including intellectual capital as measured by using value added intellectual coefficient vaic, and sharia compliance as measured by using islamic income ratio isir proxy. This is followed by denmark, sweden, and the united kingdom. This essay critically evaluates the analytic literature concerned with causal connections between islam and economic performance.
The table overall islamicity index rank, is now provided in the. This research develops indicators as a proxy of motivation, opportunity and rationalization. The performed analysis has shown that factors affecting stock values for the different financial models are very similar, as well as that including stocks of both islamic and conventional banks to an investors portfolio gives no significant benefits in terms. Pdf islamic corporate governance, islamicityfinancial. Ijif harmonizingandconstructingan integrated asidalshar.
This research is field research, with qualitative descriptive methods. Pengaruh islamic financial performance index dan dana. Analisis pengaruh islamic corporate governance icg dan. International journal of academic research in accounting, finance and management sciences. This research using quantitative method with secondary data. This research aims to examine the impact of intellectual capital and good governance business syariah ggbs towards islamicity financial performance index proxied by profit sharing ratio psr. Keywords islamicity performance index,islamic investment versus non islamic investment ratio, islamic. The pdf file you selected should load here if your web browser has a pdf reader plugin installed for example, a recent version of adobe acrobat reader if you would like more information about how to print, save, and work with pdfs, highwire press provides a helpful frequently asked questions about pdfs alternatively, you can download the pdf file directly to your computer, from where it.
Islamicity performance index of islamic banking in. This article is focused on comparison of islamic and conventional bank stock volatility by var valueatrisk risk assessment method. Islamicity indices also serve as an approach to explain islam to the nonmuslim world and with a better understanding of islam in both muslim and nonmuslim communities peaceful reform and effective institutions will be more readily achieved. Perkembangan perbankan syariah diindonesia tengah mengalami pertumbuhan yang pesat. Top stories, photos and videos, world and malaysia news. Since 1995, islamicity provides a nonsectarian, comprehensive and holistic view of islam and muslims, a view that would cultivate peace, inspire action, explore positive solutions and encourage purposeful living through the universal teachings of islam. Islamicity performance index of islamic banking in indonesia. Pdf this study aims to critically analyze the effect of islamic social reporting. Islamicity financial performance index in indonesian islamic banks. Oleh karena itu, dibutuhkan alat evaluasi kinerja yang dapat mengungkap penerapan prinsipprinsip syraiah di dalamnya. The islamicity of sharia rural banks in indonesia pertiwi.
International journal of social economics, 3012, 12491265. Pengaruh intellectual capital, efisiensi operasional, dan. Former studies that attempted to develop ibs performance measure include the islamicity disclosure index idi and islamic quantitative index iqi mohamed ibrahim et al. We prepared this quick tour to help you get familiar with the new design so you find your way around the new site much quicker. The effect of intellectual capital and islamicity performance index to the performance of islamic bank in indonesia 2010. Atlantis press is a professional publisher of scientific, technical and medical stm proceedings, journals and books. Islamicity financial performance index was used as a measure of financial. Pdf the development of islamic base banks in indonesia in recent years show rapid growth. Pengaruh intellectual capital, biaya intermediasi dan islamicity performance index terhadap profitabilitas syariah di indonesia.
This research was aimed to analyse the islamicity index of islamic bank as the indicators. The results showed that nonpermofance financing npf had a negative effect on the financial performance of islamic banks. Happinessand islamicity international journal of recent. According to the index, morocco placed 94th out of 153 muslim and nonmuslim countries in the 2018 islamicity index, with a score point of. This paper aims to develop a performance measure for islamic banks ibs by harmonizing related studies. Crossnations data on islamicity, human development, global competitiveness and happiness were collected from 123 countries. In the second part, we develop an index to measure the islamicity of islamic and nonislamic countries. Masalah yang diteliti dalam penelitian ini adalah analisis kinerja bank umum syariah dengan pendekatan islamicity performance index.
Abstract the islamicity performance index is one of the methods to measure the islamic banks performance in financial term, including the fairness principle. Islamicity performance index is a method which can evaluate the performance. An economic islamicity index ei2 global economy journal, 2010. Furthermore, this work uses the developed yardstick to analyze the performance of a sample of 11 ibs from across different countries. Islamicity financial performance index was used as a measure of financial performance of islamic banks which are consist of profit sharing ratio, zakat performance ratio, equitable distribution ratio, and islamic income versus non islamic income ratio.
Pengukuran kesehatan bank syariah berdasarkan islamicity performance index studi bmi dan bsm kota. Islamicity indices enable muslims to focus on the indisputable source of their religionthe quranand are a continuous performance indicator of their rulers, governments, communities and of themselves. Topics menu will always be here, always within reach. Islamic corporate governance, islamicityfinancial performance. Other than that, the study investigates the impacts of economic performances, market share of islamic banking and human development to economic islamicity performance. The samples of this study are twelve islamic commercial banks that were initially selected by using purposive sampling method. In addition the average growth of intellectual capital rogic also significantly. Performance based islamic performance index study on the bank. The sample is taken by using a purposive sampling technique. The data are taken from srbs from 2014 to 2016 those include pf and profit, as well the liquidation of srbs in those years.
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