Journal of Islamic Economics Perspectives
Vol 2 No 1 (2020): September (2020) Journal of Islamic Economics Perspectives

Performance Comparison of Islamic Banking in Indonesia and Malaysia Islamicity Performance Index Approach

Priyono Puji Prasetyo (Universitas Ahmad Dahlan)
Pribawa E Pantas (Universitas Ahmad Dahlan)
Nurul Jihadah Ashar (Universitas Ahmad Dahlan)
Fanny Riana Pertiwi (Universitas Ahmad Dahlan)



Article Info

Publish Date
23 Sep 2020

Abstract

This study aims to analyze the comparison of Islamic banking performance in Indonesia and Malaysia using the Islamicity Performance Index approach. This research is a quantitative study using non-statistical descriptive analysis. The research object used data from 10 banks representing Islamic banking in Indonesia and Malaysia, each taken from 5 Islamic banks with the most extensive asset ownership criteria. This research's source of data is the annual Islamic banking financial report downloaded from each Islamic bank's official website, obtained from 2015-2019. The results of the calculation of the four ratios show that Indonesian Islamic banking is superior in Profit-Sharing Ratio and Equitable Distribution Ratio, while the average score of Malaysian Islamic banking is only slightly higher in Zakat Performance Ratio and Islamic Income vs. Non-Islamic Income Ratio. Keywords: Performance, Islamic Banking, Islamicity Performance Index

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Journal Info

Abbrev

JIEP

Publisher

Subject

Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Description

FOCUS This journal focused on Islamic economics and finance studies and present developments through the publication of articles. Specifically, the journal will deal with topics, including but not limited to Islamic economics, Islamic banking, Islamic finance, Islamic accounting, Islamic ...