Komparasi atas Pengaruh Islamicity Performance Index terhadap Profitabilitas Kinerja Keuangan Perbankan Syariah di Negara ASEAN
DOI:
https://doi.org/10.26418/jmi.v5i2.98732Abstract
Industri perbankan syariah di kawasan ASEAN menunjukkan pertumbuhan aset yang signifikan, namun terdapat kesenjangan dalam evaluasi kinerja komprehensif, khususnya terkait kepatuhan syariah dan tanggung jawab sosial. Islamicity Performance Index (IPI) menawarkan pendekatan evaluatif holistik yang mengintegrasikan dimensi finansial, sosial, dan spiritual, namun penerapannya belum terstandarisasi. Penelitian ini bertujuan menganalisis pengaruh komponen IPI seperti; Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Equitable Distribution Ratio Beban Gaji (EDRBG), dan Equitable Distribution Ratio Laba Bersih (EDRLB) terhadap profitabilitas kinerja keuangan (Return on Assets/ROA) perbankan syariah di Indonesia, Malaysia, dan Brunei Darussalam periode 2015 2024. Menggunakan pendekatan kuantitatif dengan metode Error Correction Model (ECM) pada data triwulanan, hasil menunjukkan PSR tidak berpengaruh signifikan terhadap ROA di ketiga negara. ZPR berpengaruh positif signifikan di Indonesia (jangka pendek) dan Malaysia (jangka pendek dan panjang), namun tidak di Brunei Darussalam. EDRBG memiliki dampak negatif signifikan terhadap ROA di Indonesia dan Brunei Darussalam, tetapi tidak di Malaysia. Sementara itu, EDRLB berpengaruh positif signifikan terhadap ROA di Indonesia dan Malaysia, namun tidak di Brunei Darussalam. Secara simultan, seluruh variabel IPI berpengaruh signifikan terhadap profitabilitas kinerja keuangan perbankan syariah di ketiga negara ASEAN. Kata kunci: Return on Assets; Islamicity Performance Index; Perbankan Syariah; ASEAN.References
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