Analisis Kinerja Keuangan Bank Syariah Indonesia (BSI) Dengan Metode Sharia Conformity And Profitability (SCnP)
DOI:
https://doi.org/10.22515/academica.v8i1.10483Keywords:
Sharia Conformity and Profitability, Bank Syariah Indonesia, Bank Performance, Sharia ComoplianceAbstract
This study employs a qualitative approach with an analysis of the financial statements of Bank Syariah Indonesia (BSI) for the period 2018-2022, obtained from BSI's official website. The method used is the Sharia Conformity and Profitability (SCnP) Model to classify the bank's performance into four quadrants based on sharia compliance and profitability. The analysis process involves calculating ratios such as sharia investment, sharia income, profit sharing, return on assets (ROA), return on equity (ROE), and profit margin. The results show that before the merger, the performance of state-owned sharia banks (BRIS, BNIS, BSM) displayed high ratios of sharia investment and profit sharing. However, after the merger, there was a significant increase in the ratios of ROA, ROE, and profit margin. According to the SCnP graph, all three state-owned sharia banks, both before and after the merger, were in the Lower Right Quadrant (LRQ), indicating high sharia compliance but low profitability. This result suggests that although sharia compliance has been met, profitability still needs to be improved.
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Apriani, N., Kusnendi, K., & Firmansyah, F. (2020). Implementation of Good Governance Business Sharia (GGBS) and Its Implications for Sharia Conformity and Profitability (SCnP) Financial Performance in Sharia Commercial Banks in Indonesia. Review of Islamic Economics and Finance, 1(1), 1–10. https://doi.org/10.17509/rief.v1i1.23741
Dzulkarnain, A. R., & Asrori. (2017). The Effect of Financing Risk on Sharia Compliance Performance and Profitability Performance. Accounting Analysis Journal, 6(3), 337–346.
Evan Hamzah Muchtar, & Mohammad Rofi. (2020). PENGUKURAN KINERJA KEUANGAN BANK MUAMALAT INDONESIA DENGAN METODE SHARIA CONFORMITY AND PROFITABILITY (SCnP). Malia (Terakreditasi), 11(2), 169–186. https://doi.org/10.35891/ml.v11i2.1859
Fitria, Z. M., & Sulhani, S. (2021). Shariah Conformity dan Profitability: Apakah Ethical Identity Berpengaruh di Bank Syariah? Jurnal Akuntansi Dan Keuangan Islam, 9(2), 113–129.
Gunawan, D., Nurlaila, N., & ... (2023). Analisis Perbandingan Kinerja Keuangan Shariah Antara Sharia Conformity And Profitability (SCNP) Dan Shariah Maqashid Index Pada Bank Umum Syariah …. Jurnal Mutiara Ilmu …, 1(4), 292–307.
Haslinda, Sukmawati, & Hasni. (2023). Analisis Laporan Keuangan dengan Menggunakan Metode Shariah Conformity and Profitability ( SCnP ) Model dalam Menilai Kinerja Keuangan Bank ( Studi Pada PT . Bank Muamalat Indonesia Tbk Periode 2015-2019 ). 4(2), 107–115.
Hastanti Agustin Rahayu, A. M., & Syarifudin. (2022). Analisis Kinerja PT. Bank Syariah Indonesia dengan Metode Sharia Conformity and Profitability (SCnP) dan Maqashid Sharia Index (MSI). Jurnal Ilmiah Ekonomi Islam, 8(03), 2396–2404.
Janah, M. U. R. W., & Muharammi, R. S. (2024). Analysis of The Financial Performance of Islamic Commercial Banks Using The Sharia Conformity Method and Profitability Method. Journal of Business and Management Review, 4(10), 783–798. https://doi.org/10.47153/jbmr410.8602023
Siregar, S., & Shifa, M. (2021). Analysis of Financial Performance Measurement Sharia Bank Using RGEC and SCnp (Shariah Conformity and Profitability) Model. Journal Research of Social Science, Economics, and Management, 1(5), 523–544. https://doi.org/10.59141/jrssem.v1i5.43
Ubaidillah, & Astuti. (2020a). Analysis of Financial Performance of Islamic Banks. AT-TIJARAH: Jurnal Penelitian Keuangan Dan Perbankan Syariah, 2(2), 134–158.
Ubaidillah, U., & Astuti, T. P. (2020b). ANALISIS KINERJA KEUANGAN BANK SYARIAH MENGGUNAKAN SHARIA CONFORMITY AND PROFITABILITY (SCnP). AT-TIJARAH: Jurnal Penelitian Keuangan Dan Perbankan Syariah, 2(2), 134–158. https://doi.org/10.52490/at-tijarah.v2i2.963
Vilantika, E., & Handayani, A. (2023). Islamic Social Responsibility and Islamic Corporate Governance in Influence Financial Performance Using Sharia Conformity and Profitability. LAA MAISYIR : Jurnal Ekonomi Islam, 155–171. https://doi.org/10.24252/lamaisyir.v10i2.43731
Zulaiha, D., & Triana, Y. (2021). A Hermeneutical Study of Using Mobile Phone in 4.0 in Writing Skills. ELE Reviews: English Language Education Reviews, 1(1), 54–60. https://doi.org/10.22515/ele-reviews.v1i1.3588
Apriani, N., Kusnendi, K., & Firmansyah, F. (2020). Implementation of Good Governance Business Sharia (GGBS) and Its Implications for Sharia Conformity and Profitability (SCnP) Financial Performance in Sharia Commercial Banks in Indonesia. Review of Islamic Economics and Finance, 1(1), 1–10. https://doi.org/10.17509/rief.v1i1.23741
Dzulkarnain, A. R., & Asrori. (2017). The Effect of Financing Risk on Sharia Compliance Performance and Profitability Performance. Accounting Analysis Journal, 6(3), 337–346.
Evan Hamzah Muchtar, & Mohammad Rofi. (2020). PENGUKURAN KINERJA KEUANGAN BANK MUAMALAT INDONESIA DENGAN METODE SHARIA CONFORMITY AND PROFITABILITY (SCnP). Malia (Terakreditasi), 11(2), 169–186. https://doi.org/10.35891/ml.v11i2.1859
Fitria, Z. M., & Sulhani, S. (2021). Shariah Conformity dan Profitability: Apakah Ethical Identity Berpengaruh di Bank Syariah? Jurnal Akuntansi Dan Keuangan Islam, 9(2), 113–129.
Gunawan, D., Nurlaila, N., & ... (2023). Analisis Perbandingan Kinerja Keuangan Shariah Antara Sharia Conformity And Profitability (SCNP) Dan Shariah Maqashid Index Pada Bank Umum Syariah …. Jurnal Mutiara Ilmu …, 1(4), 292–307.
Haslinda, Sukmawati, & Hasni. (2023). Analisis Laporan Keuangan dengan Menggunakan Metode Shariah Conformity and Profitability ( SCnP ) Model dalam Menilai Kinerja Keuangan Bank ( Studi Pada PT . Bank Muamalat Indonesia Tbk Periode 2015-2019 ). 4(2), 107–115.
Hastanti Agustin Rahayu, A. M., & Syarifudin. (2022). Analisis Kinerja PT. Bank Syariah Indonesia dengan Metode Sharia Conformity and Profitability (SCnP) dan Maqashid Sharia Index (MSI). Jurnal Ilmiah Ekonomi Islam, 8(03), 2396–2404.
Janah, M. U. R. W., & Muharammi, R. S. (2024). Analysis of The Financial Performance of Islamic Commercial Banks Using The Sharia Conformity Method and Profitability Method. Journal of Business and Management Review, 4(10), 783–798. https://doi.org/10.47153/jbmr410.8602023
Siregar, S., & Shifa, M. (2021). Analysis of Financial Performance Measurement Sharia Bank Using RGEC and SCnp (Shariah Conformity and Profitability) Model. Journal Research of Social Science, Economics, and Management, 1(5), 523–544. https://doi.org/10.59141/jrssem.v1i5.43
Ubaidillah, & Astuti. (2020a). Analysis of Financial Performance of Islamic Banks. AT-TIJARAH: Jurnal Penelitian Keuangan Dan Perbankan Syariah, 2(2), 134–158.
Ubaidillah, U., & Astuti, T. P. (2020b). ANALISIS KINERJA KEUANGAN BANK SYARIAH MENGGUNAKAN SHARIA CONFORMITY AND PROFITABILITY (SCnP). AT-TIJARAH: Jurnal Penelitian Keuangan Dan Perbankan Syariah, 2(2), 134–158. https://doi.org/10.52490/at-tijarah.v2i2.963
Vilantika, E., & Handayani, A. (2023). Islamic Social Responsibility and Islamic Corporate Governance in Influence Financial Performance Using Sharia Conformity and Profitability. LAA MAISYIR : Jurnal Ekonomi Islam, 155–171. https://doi.org/10.24252/lamaisyir.v10i2.43731
Zulaiha, D., & Triana, Y. (2021). A Hermeneutical Study of Using Mobile Phone in 4.0 in Writing Skills. ELE Reviews: English Language Education Reviews, 1(1), 54–60. https://doi.org/10.22515/ele-reviews.v1i1.3588
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