Analisis Kinerja Perbankan Syariah di Indonesia dengan Menggunakan Pendekatan Islamicity Indices

Abstract

This research attempts to disclose the implementation of sharia principles in islamic banking performance in Indonesia during 2011-2014 by using Islamicity Indices. Those indices consist of Islamicity Disclosure Index and Islamicity Performance Index. Purposive sampling technique is used to determine the samples of the research. The samples are 11 Islamic Commercial Banks which their annual report are available in each corporate website. The results of this research show that islamic banking performance in Indonesia is good enough. However, there are two ratios which are less satisfactory, namely zakat performance ratio and director-employee welfare ratio. This shows that zakat which is paid by Islamic banks in Indonesia is still low and there is still a huge gap between directors’ and employees’ welfare.