PENGARUH PENERAPAN GOOD GOVERNANCE BISNIS SYARIAH (GGBS) DAN ISLAMICITY FINANCIAL PERFORMANCE INDEX TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH (Studi Empiris Pada Bank Umum Syariah di Indonesia Tahun 2012-2018)
| Main Author: | Wiwi Afwiyah, 1611031059 |
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| Format: | Bachelors NonPeerReviewed Book Report |
| Terbitan: |
FAKULTAS EKONOMI DAN BISNIS
, 2020
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| Subjects: | |
| Online Access: |
http://digilib.unila.ac.id/62128/1/ABSTRAK.pdf http://digilib.unila.ac.id/62128/2/SKRIPSI%20FULL.pdf http://digilib.unila.ac.id/62128/3/SKRIPSI%20TANPA%20BAB%20PEMBAHASAN.pdf http://digilib.unila.ac.id/62128/ |
Daftar Isi:
- ABSTRAK PENGARUH PENERAPAN GOOD GOVERNANCE BISNIS SYARIAH (GGBS) DAN ISLAMICITY FINANCIAL PERFORMANCE INDEX TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH (Studi Empiris Pada Bank Umum Syariah di Indonesia Tahun 2012-2018) Oleh Wiwi Afwiyah Menurut UU No. 21 Tahun 2008 tentang Perbankan Syariah yang termuat dalam pasal 2 menyatakan bahwa perbankan syariah dalam melakukan kegiatan usahanya berasaskan prinsip syariah, demokrasi ekonomi dan prinsip kehati-hatian, serta Bank Indonesia telah menerbitkan Peraturan Bank Indonesia (PBI) No. 11/33/PBI/2009 tentang Good Corporate Bisnis Syariah (GGBS). Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Good Governance Bisnis Syariah (GGBS) dan Islamicity financial performance index terhadap kinerja keuangan bank umum syariah di Indonesia. Variabel Islamicity financial performance index dipresentasikan oleh empat variabel: profit sharing ratio, zakat performance ratio, equitable distribution ratio dan Islamic income vs non Islamic income ratio. Sedangkan, kinerja keuangan diukur menggunakan Return On Assets (ROA). Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari website masing-masing bank umum syariah. Sampel penelitian dipilih menggunakan purposive sampling sehingga diperoleh 9 bank umum syariah di indonesia selama tahun 2012-2018. Analisis data menggunakan analisis regresi linier berganda dengan program IBM SPSS Statistics 26. Hasil dari penelitian ini menunjukkan bahwa good governance bisnis syariah, profit sharing ratio, dan Islamic income vs non Islamic income ratio tidak berpengaruh terhadap kinerja keuangan bank umum syariah. Sedangkan zakat performace ratio dan equitable distribution ratio berpengaruh positif terhadap kinerja keuangan bank umum syariah. Kata kunci: Return On Assets (ROA), Good Governance Bisnis Syariah, Profit Sharing Ratio, Zakat Performace Ratio, Equitable Distribution Ratio dan Islamic Income vs Non Islamic Income Ratio ABSTRACT According to UU No. 21 of 2008 about Sharia Banking stated in article 2 that sharia banking in conducting its business activities is based on sharia principles, economic democracy and prudential principles, and Bank Indonesia has issued Bank Indonesia Regulation (PBI) No. 11/33/PBI/2009 concerning Good Governance Business Sharia (GGBS). This research aims to analyze the effect of the implementation of Good Governance Business Sharia (GGBS) and Islamicity financial performance index on financial performance of Islamic banks in Indonesia. Islamic financial performance index variables are presented by four variables: profit sharing ratio, zakat performance ratio, equitable distribution ratio and Islamic income ratio vs non-Islamic income ratio. Meanwhile, financial performance is measured using Return On Assets (ROA). This research used quantitative methods with secondary data obtained from the websites of each Islamic banks. The research sample was selected using purposive sampling method so that 9 Islamic commercial banks in Indonesia during 2012-2018 are obtained. Data analysis method used is multiple linear regression analysis with the IBM SPSS Statistics 26 program. The results of this research indicated that the good governance of sharia business, profit sharing ratio, and the ratio of Islamic vs non-Islamic income have no effect on the financial performance of Islamic banks. While, the zakat performance ratio and equitable distribution ratio have a positive effect on the financial performance of Islamic banks. Keywords: Return On Assets (ROA), Good Governance Bisnis Syariah, Profit Sharing Ratio, Zakat Performace Ratio, Equitable Distribution Ratio and Islamic Income vs Non Islamic Income Ratio