PENGARUH ISLAMICITY PERFORMANCE INDEX TERHADAP KINERJA KEUANGAN SYARIAH

Abstrak / Ringkasan

This research aims to determine the effect of the Islamicity Performance Index on the Financial Performance of Islamic commercial banks for the 2021-2022 period. The population in this research is Sharia Commercial Banks in Indonesia. This research uses a purposive sampling method technique. After the selection was carried out, the number of samples used 1 sharia commercial banks, namely Bank Syariah Indonesia. The type of research used is quantitative research using multiple regression analysis and this testing was carried out using the SPSS version 26 program.
The research results show that the Islamicity Performance Index variable which is proxied by the Zakat Performance Ratio, Equitable Distribution Ratio , and Profit Sharing Ratio simultaneously for jointly influences financial performance which is proxied by Retrun On Asset). Partial testing of the Islamicity Performance Index variable which is proxied by the Zakat Performance Index has an influence on financial performance , while Equitable Distribution Ratio has no influence on financial performance , and the Profit Sharing Ratio has no influence on financial performance. This explains thant Islamicity Performance Index is a method for measuring the financial performance of a company’s shortcomings to be evaluated (Muhasabah).

Keyword : Zakat Performance Index (ZPR). Equitable Distribution Ratio (EDR), Profit Sharig Ratio (PSR), Financial Performance and Sharia Banks.

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