Financial Sustainability Ratio (FSR) Pada BUS di Indonesia Tahun 2012-2018: Penggunaan Metode Maqashid Syariah Index (MSI)
Keywords:
Financial Sustainability Ratio, Bank Umum Syariah, and Maqashid Syariah Index)
Abstract
Many methods can be used in measuring company finances, including Islamic Commercial Banks. Maqashid Sharia Index (MSI) is a measuring tool in calculating the Financial Sustainability Ratio (FSR). This study aims to measure the FSR of Islamic commercial banks using the MSI measuring instrument method. The results will see the extent to which MSI can calculate the FSR of Islamic retail banks. MSI also estimates how far MSI is connected to the FSR. The method used in this research is descriptive quantitative research. The data obtained is in the form of secondary data. The data is compiled based on the financial reports of BUS that are registered with the OJK from 2012 to 2020. Sampling was done using the purposive sampling technique. The data collection technique uses the documentation method. The analysis used includes regression test, partial test, ANOVA test, and coefficient of determination. The results showed that MSI has a positive effect on FSR. MSI also provided information that the FSR provided positive results for Islamic commercial banks by being aware of the ummah's problems.
References
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Mutia, E., & Musfirah, N. (2017). Pendekatan Maqashid Shariah Index Sebagai Pengukuran Kinerja Perbankan Syariah Di Asia Tenggara. Jurnal Akuntansi Dan Keuangan Indonesia, 14(2), 181–201. http://dx.doi.org/10.21002/jaki.2017.10
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Popita, M. S. A. (2013). Analisis Penyebab Terjadinya Non Performing Financing Pada Bank Umum Syariah Di Indonesia. Accounting Analysis Journal, 2(4), 404–412. https://doi.org/10.15294/aaj.v2i4.2884
Prasetyowati, L. A., & Handoko, L. H. (2019). Pengukuran Kinerja Bank Umum Syariah Dengan Maqasid Index Dan Sharia Conformity And Profitability (SCNP). Jurnal Akuntansi Dan Keuangan Islam, 4(2), 107–130. https://doi.org/10.35836/jakis.v4i2.22
Ramadhani, R., & Mutia, E. (2016). Analisis Perbandingan Kinerja Perbankan Syariah Di Indonesia dan Malaysia Ditinjau Dari Maqashid Shariah Index. Simposium Nasional Akuntansi XIX, 1–24.
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Rochmah, S., & Sukmana, R. (2019). PENGARUH FAKTOR-FAKTOR MAKROEKONOMI TERHADAPISLAMIC HUMAN DEVELOPMENT INDEX (IHDI) DI INDONESIA TAHUN 2013-2017. Jurnal Ekonomi Syaroah Teori Dan Terapan, 6(4), 819–829. https://doi.org/10.20473/vol6iss20194pp819-829
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Sa’diyah, M., Gumilar, A. G., & Susilo, E. (2021). Uji Maqashid Syariah Perbankan Syariah Di Indonesia. Jurnal Ilmiah Ekonomi Islam, 7(6), 373–385. http://dx.doi.org/10.29040/jiei.v7i1.1725
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Santoso, J., Khairunnisa, & Triyanto, D. N. (2017). Influence of Capital Adequacy Ratio, Non Performing Loan and Loan to Deposit Ratio Towards Financial Sustainability Ratio. E-Proceeding of Management, 4(3), 2768.
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Shaukat, M., & FerosKhan, H. C. (2018). Measuring The Financial Growth of Islamic Banks and The Compliance to Maqasid Al-Shariah: An Industry Wide Assessment. Working Paper for College of Banking & Financial Studies, 104(16), 1–16.
Sugiyono. (2015). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif dan R&D. Alfabeta.
Sujarweni, W. (2105). Metodelogi Penelitian Bisnis dan Ekonomi. Pustaka Baru Press.
Suryadi, N., Mayliza, R., & Ritonga, I. (2020). Pengaruh Inflasi, Biaya Operasional Terhadap Pendapatan Operasional (Bopo), Dan Pangsa Pasar Terhadap Profitabilitas Bank Umum Syariah Di Indonesia Priode 2012-2018. Jurnal Tabarru’: Islamic Banking and Finance, 3(1), 1–10. https://doi.org/10.25299/jtb.2020.vol3(1).4724
Syafii, M., Sanrego, Y. D., & Taufiq, M. (2012). An Analysis of Islamic Banking Performance: Maqashid Index Implementation in Indonesia and Jordania. Journal of Islamic Finance, 1(1), 12–29.
Wahid, N. N., Firmansyah, I., & Fadillah, A. R. (2018). Analisis Kinerja Bank Syariah Dengan Maqashid Syariah Index (MSI) Dan Profitabilitas. Jurnal Akuntansi, 13(1), 1–9.
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Al-Arif, M. N. R. (2010). Lembaga Keuangan Syariah Suatu Kajian Teoritis Praktis. CV Pustaka Setia.
Alim, M., & Sina, D. I. (2020). Pengaruh Capital Adequacy Ratio, Non Performing Financing Dan Laba Bersihterhadap Financial Sustainability Ratio (Pada Perusahaan Perbankan Syariah Yang Ada Di Indonesia Periode 2014-2018). Balance Vocation Accounting Journal, 4(1), 28. https://doi.org/10.31000/bvaj.v4i1.2701
Almilia, L. S., & Shonhadji, N. (2009). Faktor-Faktor yang Mempengaruhi Financial Sustainability Ratio pada Bank Umum Swast Nasional Non Devisa Periode 1995-2005. Jurnal Akuntansi Dan Keuangan, 11(1), 42–52. https://doi.org/10.9744/jak.11.1.pp.42-52
Arikunto, S. (2013). Manajemen Penelitian. PT Rineka Cipta.
Assofia, H. (2019). Analisis Kinerja Keuangan Bank Aceh Setelah Konversi Periode 2016-2018 Berdasarkan Peraturan Otoritas Jasa Keuangan Nomor 8/POJK.03/2014. AT-TAWASSUTH: Jurnal Ekonomi Islam, 4(1). http://dx.doi.org/10.30821/ajei.v4i1.4086
Audah, J. (2013). Al Maqashid untuk Pemula. Suka Press.
Ayi Gavriel Ayayi, & Maty Sene. (2010). What drives microfinance institution’s financial sustainability. The Journal of Developing Areas, 44(1), 303–324. https://doi.org/10.1353/jda.0.0093
Ayuningtyas, R. D., Wati, R., & Safa’ah, F. (2018). Sustainability of sharia rural bank in Central Java. Jurnal Ekonomi & Keuangan Islam, 4(2), 59–66. https://doi.org/10.20885/jeki.vol4.iss2.art1
Azis, M. T. (2018). Analisa Kinerja Perbankan Syariah Indonesia Ditinjau Dari Maqasyid Syariah. Al-Amwal : Jurnal Ekonomi Dan Perbankan Syari’ah, 10(1), 1. https://doi.org/10.24235/amwal.v10i1.2808
Aziz, S., Md Husin, M., Haider Hashmi, S., Manager, C., & of Khyber, B. (2016). International Journal of Economics and Financial Issues Performance of Islamic and Conventional Banks in Pakistan: A Comparative Study. International Journal of Economics and Financial Issues, 6(4), 1383–1391.
Badreldin, A. M. (2011). Measuring the Performance of Islamic Banks by Adapting Conventional Ratios. SSRN Electronic Journal, January 2009. https://doi.org/10.2139/ssrn.1492192
Cakhyaneu, A. (2018). Pengukuran Kinerja Bank Umum Syariah Di Indonesia Berdasarkan Sharia Maqashid Index (Smi). Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 2(2), 1–12. https://doi.org/10.29313/amwaluna.v2i2.3753
Dhiba, N. A., & Esya, L. (2019). Pengaruh Npf, Bopo, Gdp Dan Sbis Terhadap Pertumbuhan Aset Perbankan Syariah Di Indonesia. Media Ekonomi, 27(1), 9. https://doi.org/10.25105/me.v27i1.5178
Fauzi, A. (2004). Ekonomi Sumber Daya Alam dan Lingkungan: Teori dan Aplikasi. Gramedia.
Ferrare, J. J., & Miller, J. M. (2020). Making Sense of Persistence in Scientific Purgatory: A Multi-Institutional Analysis of Instructors in Introductory Science, Technology, Engineering, and Mathematics (STEM) Courses. Journal of Higher Education, 91(1), 113–138. https://doi.org/10.1080/00221546.2019.1602392
Ghifari, M. Al, Handoko, H., & Yani, A. (2015). Jurnal Ekonomi dan Perbankan Syariah MALAYSIA DENGAN PENDEKATAN MAQASHID INDEKS. Jurnal Ekonomi Dan Perbankan Syariah, 3(2), 47–66. https://doi.org/10.46899/jeps.v3i2.160
Giannini, N. G. (2013). Faktor Yang Mempengaruhi Pembiayaan Mudharabah Pada Bank Umum Syariah Di Indonesia. Accounting Analysis Journal, 2(1), 1–4. https://doi.org/10.15294/aaj.v2i1.1178
Hartono, N. (2018). Analisis Pengaruh Islamic Corporate Governance (ICG) Dan Intellectual Capital (IC) Terhadap Maqashid Syariah Indeks (MSI) Pada Perbankan Syariah Di Indonesia. Al-Amwal : Jurnal Ekonomi Dan Perbankan Syari’ah, 10(2), 259. https://doi.org/10.24235/amwal.v10i2.3249
Hayati, N., Yulianto, E., & Safdinal. (2020). Peranan Keuangan Berkelanjutan Pada Industri Perbankan dalam Mendukung Sustainable Development Goals. Jurnal Akuntansi Bisnis Dan Ekonomi, 6(1), 173–190. https://doi.org/10.33197/jabe.vol6.iss1.2020.473
J. Elkington. (1997). Cannibals with Forks: The Triple Bottom Line of 21st Century Business. Oxford.
Jundiani. (2009). Pengaturan Hukum Perbankan Syariah di Indonesia. UIN Malang Press.
Ledgerwood, J. (2000). Sustainable Banking With The Poor, Microfinance Handbook An Institutional And Financial Perspective. Www.Worldbank.Org. www.worldbank.org
Mohammed, M. O., & Razak, D. A. (2008). Interferon-gamma and neopterin in alopecia areata. IIUM International Accounting Conference (INTAC IV), 4, 1–17. https://doi.org/10.4324/9781315590011-15
Musaif, B. R., & Adityawarman. (2020). PENGARUH PERSEPSI WAJIB PAJAK MUSLIM TERHADAP ( Studi Empiris Wajib Pajak Muslim di Kabupaten Kendal ). DIPONEGORO JOURNAL OF ACCOUNTING, 9(4), 1–15.
Mutia, E., & Musfirah, N. (2017). Pendekatan Maqashid Shariah Index Sebagai Pengukuran Kinerja Perbankan Syariah Di Asia Tenggara. Jurnal Akuntansi Dan Keuangan Indonesia, 14(2), 181–201. http://dx.doi.org/10.21002/jaki.2017.10
OJK. (2020). Tujuan Pembangunan Berkelanjutan. Https://Www.Ojk.Go.Id/Sustainable-Finance/Id/Publikasi/Prinsip-Dan-Kesepakatan-Internasional/Pages/Tujuan-Pembangunan-Berkelanjutan.Aspx.
Omar Mohammed, M., & Md Taib, F. (2015). Developing Islamic Banking Performance Measures Based on Maqasid Al-Shari’Ah Framework: Cases of 24 Selected Banks. In Journal of Islamic Monetary Economics and Finance (Vol. 1, Issue 1, pp. 55–77). https://doi.org/10.21098/jimf.v1i1.483
Popita, M. S. A. (2013). Analisis Penyebab Terjadinya Non Performing Financing Pada Bank Umum Syariah Di Indonesia. Accounting Analysis Journal, 2(4), 404–412. https://doi.org/10.15294/aaj.v2i4.2884
Prasetyowati, L. A., & Handoko, L. H. (2019). Pengukuran Kinerja Bank Umum Syariah Dengan Maqasid Index Dan Sharia Conformity And Profitability (SCNP). Jurnal Akuntansi Dan Keuangan Islam, 4(2), 107–130. https://doi.org/10.35836/jakis.v4i2.22
Ramadhani, R., & Mutia, E. (2016). Analisis Perbandingan Kinerja Perbankan Syariah Di Indonesia dan Malaysia Ditinjau Dari Maqashid Shariah Index. Simposium Nasional Akuntansi XIX, 1–24.
Ramly, A. R., & Hakim, A. (2017). Pemodelan Efisiensi Bank di Indonesia: Perbandingan antara Bank Syariah dan Bank Konvensiona. Esensi: Jurnal Bisnis Dan Manajemen, 7(2), 131–148. https://doi.org/10.15408/ess.v7i2.
Rianasari, S., & Pangestuti, I. R. D. (2016). ANALISIS RASIO KINERJA KEUANGAN TERHADAP FINANCIAL SUSTAINABILITY BANK PERKREDITAN RAKYAT (BPR) DI JAWA TENGAH (Periode 2010-2014). Journal of Management, 5(2003), 15.
Rochmah, S., & Sukmana, R. (2019). PENGARUH FAKTOR-FAKTOR MAKROEKONOMI TERHADAPISLAMIC HUMAN DEVELOPMENT INDEX (IHDI) DI INDONESIA TAHUN 2013-2017. Jurnal Ekonomi Syaroah Teori Dan Terapan, 6(4), 819–829. https://doi.org/10.20473/vol6iss20194pp819-829
Rosly, S. A., & Abu Bakar, M. A. (2003). Performance of Islamic and mainstream banks in Malaysia. International Journal of Social Economics, 30(11–12), 1249–1265. https://doi.org/10.1108/03068290310500652
Sa’diyah, M., Gumilar, A. G., & Susilo, E. (2021). Uji Maqashid Syariah Perbankan Syariah Di Indonesia. Jurnal Ilmiah Ekonomi Islam, 7(6), 373–385. http://dx.doi.org/10.29040/jiei.v7i1.1725
Sahetapy, K. A. (2019). The Relationship Between Macroeconomy Factors and Indonesian Banks’ Financial Sustainability. Abstract Proceedings International Scholars Conference, 7(1), 1204–1216. https://doi.org/10.35974/isc.v7i1.1585
Santoso, J., Khairunnisa, & Triyanto, D. N. (2017). Influence of Capital Adequacy Ratio, Non Performing Loan and Loan to Deposit Ratio Towards Financial Sustainability Ratio. E-Proceeding of Management, 4(3), 2768.
Saputri, K. O. (2019). Kinerja keuangan terhadap kemampuan berkelanjutan perusahaan. Jurnal Riset Akuntansi Kontemporer, 11(1), 24–32. http://dx.doi.org/10.23969/jrak.v11i1.1869.
Shaukat, M., & FerosKhan, H. C. (2018). Measuring The Financial Growth of Islamic Banks and The Compliance to Maqasid Al-Shariah: An Industry Wide Assessment. Working Paper for College of Banking & Financial Studies, 104(16), 1–16.
Sugiyono. (2015). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif dan R&D. Alfabeta.
Sujarweni, W. (2105). Metodelogi Penelitian Bisnis dan Ekonomi. Pustaka Baru Press.
Suryadi, N., Mayliza, R., & Ritonga, I. (2020). Pengaruh Inflasi, Biaya Operasional Terhadap Pendapatan Operasional (Bopo), Dan Pangsa Pasar Terhadap Profitabilitas Bank Umum Syariah Di Indonesia Priode 2012-2018. Jurnal Tabarru’: Islamic Banking and Finance, 3(1), 1–10. https://doi.org/10.25299/jtb.2020.vol3(1).4724
Syafii, M., Sanrego, Y. D., & Taufiq, M. (2012). An Analysis of Islamic Banking Performance: Maqashid Index Implementation in Indonesia and Jordania. Journal of Islamic Finance, 1(1), 12–29.
Wahid, N. N., Firmansyah, I., & Fadillah, A. R. (2018). Analisis Kinerja Bank Syariah Dengan Maqashid Syariah Index (MSI) Dan Profitabilitas. Jurnal Akuntansi, 13(1), 1–9.
Widarjono, A. (2013). Ekonometrika Pengantar dan Aplikasinya disertai Panduan Eviews. UPP STIM YKPN.
Wiwoho, J. (2014). Peran Lembaga Keuangan Bank Dan Lembaga Keuangan Bukan Bank Dalam Memberikan Distribusi Keadilan Bagi Masyarakat. Masalah-Masalah Hukum, 43(1), 87–97. https://doi.org/10.14710/mmh.43.1.2014.87-97
