PROFIT-SHARING PRACTICES TO INCREASE PROFITS AND DEVELOPMENT OF INDONESIAN SHARIA BANKING

PROFIT-SHARING PRACTICES TO INCREASE PROFITS AND DEVELOPMENT OF INDONESIAN SHARIA BANKING

2024 | Muthoifin, Nabila Firdaus, Sukisno, Sholihul Anwar, Muhammad Nurul Ulum, Achmad Irchamni, Widodo, Rina Murtyaningsih
This study aims to identify the factors of grants in Islamic banks regulated by law and to examine how Islamic banks perform in the profit-sharing system according to existing Islamic law. The performance is measured not only financially but also in terms of profit and Sharia maqasid, providing a comprehensive view of the bank's management performance based on Islamic banking operational conditions. The research employs quantitative methods, analyzing financial statements of Islamic banks from 2012 to 2023. Data is sourced from annual financial reports and calculated using the Islamic maqashid model index with quadrant analysis measurement. The study finds that BRI Syariah Bank has the best overall performance, while BNI Syariah Bank performs best according to Sharia maqasid. Other banks with good performance include Jateng Sharia Bank, Mandiri Syariah Bank, Panin Bank Syariah, and BCA Syariah. The research concludes that BRI Syariah Bank has the best overall performance, BNI Syariah Bank performs best according to Sharia maqasid, and other banks with good performance include Bank Jateng Syariah, Bank Syariah Indonesia, Bank Panin, and Bank BCA Syariah. This study hopes to provide new insights for researchers, banking actors, and stakeholders in Indonesia.This study aims to identify the factors of grants in Islamic banks regulated by law and to examine how Islamic banks perform in the profit-sharing system according to existing Islamic law. The performance is measured not only financially but also in terms of profit and Sharia maqasid, providing a comprehensive view of the bank's management performance based on Islamic banking operational conditions. The research employs quantitative methods, analyzing financial statements of Islamic banks from 2012 to 2023. Data is sourced from annual financial reports and calculated using the Islamic maqashid model index with quadrant analysis measurement. The study finds that BRI Syariah Bank has the best overall performance, while BNI Syariah Bank performs best according to Sharia maqasid. Other banks with good performance include Jateng Sharia Bank, Mandiri Syariah Bank, Panin Bank Syariah, and BCA Syariah. The research concludes that BRI Syariah Bank has the best overall performance, BNI Syariah Bank performs best according to Sharia maqasid, and other banks with good performance include Bank Jateng Syariah, Bank Syariah Indonesia, Bank Panin, and Bank BCA Syariah. This study hopes to provide new insights for researchers, banking actors, and stakeholders in Indonesia.
Reach us at info@study.space