ANALISIS KOMPARASI TINGKAT PROFABILITAS BANK SYARIAH DENGAN PENDEKATAN SHARIA CONFORMITY AND PROFITABILITY INDEX (SCnPI) (Studi pada bank syariah Indonesia dan Malaysia Priode 2019-

Alfito Firgi, Pradana (2026) ANALISIS KOMPARASI TINGKAT PROFABILITAS BANK SYARIAH DENGAN PENDEKATAN SHARIA CONFORMITY AND PROFITABILITY INDEX (SCnPI) (Studi pada bank syariah Indonesia dan Malaysia Priode 2019-. Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Pendekatan SCnPI merupakan inovasi pengukuran yang mengintegrasikan aspek kepatuhan syariah (Sharia Conformity) dan kinerja keuangan (Profitability) dalam satu kerangka komprehensif, sehingga memberikan gambaran yang lebih holistik mengenai kinerja bank syariah dari sisi syariah dan ekonomi.Penelitian ini bertujuan untuk menganalisis dan membandingkan tingkat profabilitas bank syariah di Indonesia dan Malaysia selama periode 2019–2024 dengan menggunakan pendekatan Sharia Conformity and Profitability Index (SCnPI). Analisis dilakukan secara kuantitatif dengan menghitung komponen SCnPI berdasarkan rasio keuangan utama seperti ROA, ROE, Profit Margin, dan indikator kepatuhan syariah seperti Islamic Investment, Islamic Income, dan Profit Sharing. Hasil penelitian ini yaitu tidak terdapat perbedaan yang signifikan antara tingkat kepatuhan syariah (Sharia Conformity) terhadap profitabilitas bank syariah di Indonesia dan Malaysia tahun 2019-2024, dan tidak ada pengaruh signifikan terhadap Profitabilitas Bank Syariah di Indonesia dan Malaysia Setelah Memperhitungkan Tingkat Kepatuhan Syariah (Sharia Conformity). Dalam hal kinerja keuangan, bank syariah di Malaysia secara rata-rata mencatatkan Return on Assets (ROA), Return on Equity (ROE) dan profit margin yang lebih stabil dan kompetitif dibandingkan dengan bank syariah di Indonesia. Faktor-faktor seperti skala ekonomi, dukungan regulasi yang kuat, integrasi sistem keuangan syariah yang lebih matang, serta inovasi produk berbasis syariah menjadi kontributor utama atas kinerja tersebut. Di sisi lain, bank syariah di Indonesia menghadapi tantangan dalam efisiensi operasional dan keterbatasan ekosistem ekonomi syariah yang mendukung. Kata Kunci : Sharia Conformity and Profitability Index, ROA, ROE, Profit Margin, Islamic Investment, Islamic Income, dan Profit Sharing. ABSTRACT The SCnPI approach is a measurement innovation that integrates Sharia compliance and financial performance within a comprehensive framework, providing a more holistic picture of Islamic bank performance from both a sharia and economic perspective. This study aims to analyze and compare the profitability of Islamic banks in Indonesia and Malaysia during the 2019–2024 period using the Sharia Conformity and Profitability Index (SCnPI). The analysis is conducted quantitatively by calculating SCnPI components based on key financial ratios such as ROA, ROE, Profit Margin, and Sharia compliance indicators such as Islamic Investment, Islamic Income, and Profit Sharing. The results of this study indicate that there is no significant difference between the level of Sharia compliance (Sharia Conformity) and the profitability of Islamic banks in Indonesia and Malaysia from 2019 to 2024, and there is no significant effect on the profitability of Islamic banks in Indonesia and Malaysia after accounting for the level of Sharia Compliance (Sharia Conformity). In terms of financial performance, Islamic banks in Malaysia, on average, recorded more stable and competitive Return on Assets (ROA), Return on Equity (ROE), and profit margins compared to Islamic banks in Indonesia. Factors such as economies of scale, strong regulatory support, more mature integration of the Islamic financial system, and innovation in Sharia-based products are key contributors to this performance. On the other hand, Islamic banks in Indonesia face challenges in operational efficiency and limited support for the Islamic economic ecosystem. Keywords: Sharia Conformity and Profitability Index, ROA, ROE, Profit Margin, Islamic Investment, Islamic Income, and Profit Sharing.

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