PENGARUH ISLAMIC PERFORMANCE INDEX DAN ISLAMIC SOCIAL REPORTING TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH (STUDI EMPIRIS PADA BUS DI INDONESIA & MALAYSIA PERIODE 2022-2024)

RAFLI, KURNIAWAN (2026) PENGARUH ISLAMIC PERFORMANCE INDEX DAN ISLAMIC SOCIAL REPORTING TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH (STUDI EMPIRIS PADA BUS DI INDONESIA & MALAYSIA PERIODE 2022-2024). Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Kinerja keuangan adalah prestasi yang dicapai oleh perusahaan yang dinyatakan dengan nilai uang dan biasanya di gambarkan dalam laporan keuangan perusahaan. Rumusan masalah pada penelitian ini yaitu apakah profit sharing ratio, zakat performance ratio, equitable distribution ratio dan islamic social reporting secara parsial berpengaruh terhadap kinerja keuangan pada Bank Umum Syariah Tahun 2022-2024. Tujuan penelitian ini yaitu untuk menguji pengaruh profit sharing ratio, zakat performance ratio, equitable distribution ratio dan islamic social reporting secara parsial secara parsial terhadap kinerja keuangan pada Bank Umum Syariah Tahun 2022 2024. Penelitian ini merupakan penelitian kuantitatif. Jenis data yang digunakan adalah data sekunder yang diperoleh dari annual report bank syariah. Pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling yang menghasilkan jumlah populasi sebanyak 26 bank umum syariah dan sampel yang digunakan pada penelitian ini yaitu 14 bank umum syariah di indonesia dan 14 bank umum syariah malaysia dalam periode 2022-2024. Analisis data yang digunakan adalah analisis regresi data panel dengan menggunakan Eviews versi 13. Hasil penelitian ini menunjukan bahwa secara parsial variabel profit sharing ratio tidak berpengaruh terhadap kinerja keuangan, variabel zakat performance ratio berpengaruh positif terhadap kinerja keuangan, variabel , equitable distribution ratio berpengaruh positif terhadap kinerja keuangan dan variabel islamic social reporting tidak berpengaruh terhadap kinerja keuangan. Sedangkan secara simultan variabel profit sharing ratio, zakat performance ratio, , equitable distribution ratio, dan islamic social reporting secara simultan berpengaruh positif terhadap kinerja keuangan. Kata kunci: profit sharing ratio, zakat performance ratio, equitable distribution ratio, islamic social reporting. ABSTRACT Financial performance refers to the achievements of a company expressed in monetary terms and typically presented in the company’s financial statements. The research question in this study is whether the profit-sharing ratio, zakat performance ratio, equitable distribution ratio, and Islamic social reporting individually influence the financial performance of Sharia Commercial Banks from 2022 to 2024. The objective of this study is to test the partial effects of the profit-sharing ratio, zakat performance ratio, equitable distribution ratio, and Islamic social reporting on financial performance at Sharia Commercial Banks from 2022 to 2024. This study is a quantitative study. The data used are secondary data obtained from the annual reports of Islamic banks. Sampling in this study employed a purposive sampling technique, resulting in a population of 26 Islamic commercial banks. The sample used in this study consists of 14 Islamic commercial banks in Indonesia and 14 Islamic commercial banks in Malaysia for the period 2022–2024. The data analysis used is panel data regression analysis using Eviews version 13. The results of this study indicate that, partially, the profit sharing ratio variable has no effect on financial performance, the zakat performance ratio variable has a positive effect on financial performance, the equitable distribution ratio variable has a positive effect on financial performance, and the Islamic social reporting variable has no effect on financial performance. Meanwhile, the profit sharing ratio, zakat performance ratio, equitable distribution ratio, and Islamic social reporting variables collectively have a positive effect on financial performance. Keywords: profit sharing ratio, zakat performance ratio, equitable distribution ratio, Islamic social reporting.

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