Assessing the Profitability of Islamic Commercial Banks in Indonesia Through the Islamicity Show Index
DOI:
https://doi.org/10.37476/presed.v3i1.102Kata Kunci:
Islamicity Show Index, Profit Sharing Ratio (PSR), Equitable Distribution Ratio (EDR), Islamic Income Ratio (IsIR), ProfitabilitasAbstrak
Islamicity Show Index as a quantify in evaluating the show of Islamic banking. The Islamicity Show Index in this study includes looking at the Profit Sharing Ratio (PSR), Equitable Distribution Ratio (EDR) and Islamic Income Ratio (IsIR) ratios.. Therefore, this study to evaluate the impact of Profit Sharing Ratio (PSR), Equitable Distribution Ratio (EDR) and Islamic Income Ratio (IsIR) on Profitability. This type of research is a quantitative research. This research is based on the financial reports of all Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) for 2014-2023, totaling 14 BUS. Sampling in this research used purposive sampling so that a total sample of 5 Islamic banks for the 2014-2023 period, the total sample is 50 financial statements of Islamic banks.The results of the study found thatProfit Sharing Ratio (PSR) has a negative effect on profitability, while the Equitable Distribution Ratio (EDR) and Islamic Income Ratio (IsIR) have no effect on profitability.
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