This research was aimed to analyse the islamicity index of islamic bank as the indicators. 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. Islamicity financial performance index was used as a measure of financial. Former studies that attempted to develop ibs performance measure include the islamicity disclosure index idi and islamic quantitative index iqi mohamed ibrahim et al. In addition the average growth of intellectual capital rogic also significantly. The object of this research is sharia commercial banks in indonesia in 20 2018. Ijif harmonizingandconstructingan integrated asidalshar. Performance based islamic performance index study on the. Analysis of islamicity performance index on sharia banks in indonesia. 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. 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. Dokumentasi yang didapatkan berdasarkan laporan keuangan. 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. 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.
International journal of social economics, 3012, 12491265. Islamicity performance index is a method which can evaluate the performance. This is followed by denmark, sweden, and the united kingdom. Analisis pengaruh islamic corporate governance icg dan. This paper aims to develop a performance measure for islamic banks ibs by harmonizing related studies. Therefore, we need a tool to evaluate and measure the performance of islamic base banks. 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. The indices also provide a simple approach to explain islam to the nonmuslim world. The analysis technique performed in this study is partial least squares. The islamicity performance index is one of the methods to measure the islamic banks. An economic islamicity index ei2 global economy journal, 2010. Intellectual capital, vaic, islamic accounting, islamic bank performance. Pengaruh islamic financial performance index dan dana.
Islamicity performance index of islamic banking in. This research using quantitative method with secondary data. Islamicity index is easier than constructing a catholicity index. Pengaruh islamicity performance index dan intellectual capital terhadap tingkat profitabilitas perbankan syariah di indonesia. Crossnations data on islamicity, human development, global competitiveness and happiness were collected from 123 countries. This research develops indicators as a proxy of motivation, opportunity and rationalization. This study aims to analyze the effect of intellectual capital and sharia compliance on financial performance. 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. The current state of muslim countries is the product of centuries of missteps. 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.
Abstract the islamicity performance index is one of the methods to measure the islamic banks performance in financial term, including the fairness principle. Islamicity indices and institutional assessment springerlink. Data was collected from financial reports of 44 islamic. Happinessand islamicity international journal of recent. Historical and contemporary links timur kuran abstract. This study aimed to examine effect of intellectual capital, cost of intermediation, and islamicity performance index on profitability of islamic banks indonesia. Shariah disclosures in malaysian and indonesian islamic banks the shariah governance system. In addition the average growth of intellectual capital ro gic also significantly influence future islamicity financial performance index. 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. Top stories, photos and videos, world and malaysia news. The sample is taken by using a purposive sampling technique. Pengaruh intellectual capital dan islamicity performance index terhadap profitability perbankan syariah indonesia. Pengukuran kesehatan bank syariah berdasarkan islamicity performance index studi bmi dan bsm kota pekanbaru riau muhammad makruflis 225236 pdf. 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.
This research is field research, with qualitative descriptive methods. The results showed that nonpermofance financing npf had a negative effect on the financial performance of islamic banks. Jun 12, 2014 are we actually proud that were the leading muslim country in the recent islamicity index. The number of respondents in this study amounted to 93 people. The effect of intellectual capital and islamicity performance index to the performance of islamic bank in indonesia 2010. Islamicity index is easier than constructing a catholicity. It focuses on works since 1997, when this literature was last surveyed. 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.
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. Pdf performance based islamic performance index study on the. Islamicity performance index on islamic social reporting disclosure of islamic. Islamicity financial performance index in indonesian. The islamicity of sharia rural banks in indonesia pertiwi.
The table overall islamicity index rank, is now provided in the. While, s imultaneous testing show s both variables a ffect the islamicity financial performance index islamic bank. This research is motivated by the performance of islamic banks in pekanbaru as measured in terms of the islamicity performance index. Pdf islamicity financial performance index in indonesian. Atlantis press is a professional publisher of scientific, technical and medical stm proceedings, journals and books. Journal of islamic accounting and business research, vol. An empirical investigation of the relationship between intellectual capital and firms market value and financial performance. Keywords islamicity performance index,islamic investment versus non islamic investment ratio, islamic. Masalah yang diteliti dalam penelitian ini adalah analisis kinerja bank umum syariah dengan pendekatan islamicity performance index.
Pengukuran kesehatan bank syariah berdasarkan islamicity performance index studi bmi dan bsm kota. This essay critically evaluates the analytic literature concerned with causal connections between islam and economic performance. Data collection is done by means of observation, interviews, documentation and. Abstract this paper is aimed to evaluate the islamic performance of sharia rural banks srbs in indonesia by using the islamicity performance index ipi. Islamicity financial performance index in indonesian islamic. In addition the average growth of intellectual capital rogic also significantly influence future islamicity financial performance index. This article is focused on comparison of islamic and conventional bank stock volatility by var valueatrisk risk assessment method. Perkembangan perbankan syariah diindonesia tengah mengalami pertumbuhan yang pesat.
Reformation and development in the muslim world islamicity. The study aims to rank the degree of economic islamicity for all provinces in indonesia using economic islamicity index. Whereas intellectual capital as measured by value added intellectual coefficient vaic, islamic social reporting, and islamicity. 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. Islamicity financial performance index in indonesian islamic banks. International journal of innovation, creativity and change.
Global economy journal volume 10, issue 2 2010 article 2. Askari, was published in the global economy journal, vol. Pengaruh intellectual capital, biaya intermediasi dan. Performance based islamic performance index study on the bank. 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.
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. Data was collected from financial reports of 44 islamic banks that are registered in indonesian central bank. A study of islamic banks muhammad rafique shaikh1 raza ali tunio2 imran ahmed shah3 1,3shah abdul latif university khairpur mirs, sindh, pakistan. Abdullah almamun, ahasanul haque, muhammad tahir jan. 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. Furthermore, this work uses the developed yardstick to analyze the performance of a sample of 11 ibs from across different countries. 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. According to the index, morocco placed 94th out of 153 muslim and nonmuslim countries in the 2018 islamicity index, with a score point of.
Pdf islamicity financial performance index in indonesian islamic. Pengaruh intellectual capital, efisiensi operasional, dan. International journal of academic research in accounting, finance and management sciences. Pdf this study aims to critically analyze the effect of islamic social reporting. Other than that, the study investigates the impacts of economic performances, market share of islamic banking and human development to economic islamicity performance. The terms used to evaluate the performance is islamicity disclosure index which consist of several indicators such as. This paper discusses the measurement of banking performance with sharia performance.
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. Data was collected from financial reports of 44 islamic banks that are r. Islamicity performance index of islamic banking in indonesia. About the journal focus and scope publication ethics author guidelines. 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. Pdf islamic corporate governance, islamicityfinancial. Jun 11, 2014 the islamicity index has ranked ireland as the country most faithful to the values of the koran.
Pdf the development of islamic base banks in indonesia in recent years show rapid growth. This paper analysis relation andimpacts of islamicity on happiness, with human development and global competitiveness as moderating variables. In the second part, we develop an index to measure the islamicity of islamic and nonislamic countries. The authors examine muslim countries over time, viewing their progression on the islamicity scale. Pengaruh intellectual capital, biaya intermediasi dan islamicity performance index terhadap profitabilitas 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 alternatively, you can download the pdf file directly to your computer, from where it. 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. Islamic corporate governance, islamicityfinancial performance. 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. 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. This study aims to critically analyze the effect of islamic social reporting, intellectual capital and the sharia supervisory board on islamicity. 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. Metode pemgumpulan data dilakukan dengan cara menggunakan data sekunder yang diperoleh secara dokumentasi. This research aims to examine the impact of intellectual capital and good governance business syariah ggbs towards islamicity financial performance. The samples of this study are twelve islamic commercial banks that were initially selected by using purposive sampling method. Pengukuran kesehatan bank syariah berdasarkan islamicity. Penelitian ini mencoba mengungkap penerapan prinsipprinsip syriah pada kinerja bisnis dan sosial pada bank bmi dan bsmperiode 201220dengan menggunakan islamicity performance index. Oleh karena itu, dibutuhkan alat evaluasi kinerja yang dapat mengungkap penerapan prinsipprinsip syraiah di dalamnya.
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