ANALISIS PERBANDINGAN KINERJA BANK RAKYAT INDONESIA SYARIAH DAN BANK NEGARA INDONESIA SYARIAH BERDASARKAN METODE ISLAMICITY PERFORMANCE INDEX (PERIODE 2012-2016)

Abstract

Measuring the performance of the current banking only show financial performance only, it takes a tool that can measure the performance of Islamic banks in terms of spiritual and social contained in Islamic banks. One of them by using Method of Islamicity Performance Index. The Islamicity Performance Index evaluates the performance of sharia banks not only in terms of finance but also able to evaluate the principles of justice and halalness in sharia banks. The purpose of this research is to know the comparison of Shariah performance between Bank Rakyat Indonesia Syariah and Bank Negara Indonesia Syariah using Method of Islamicity Performance Index. The data used in this report is the annual report of Bank Rakyat Indonesia Syariah and Bank Negara Indonesia Syariah period 2012-2016. Data analysis techniques in research using nonstatistical quantitative method and qualitative descriptive method. The results showed that in general the average sharia performance period 2012-2016 Bank Rakyat Indonesia Syariah better than Bank Negara Indonesia Syariah. This is based on the excellence of Bank Rakyat Indonesia Syariah in the ratio of Zakat Performance Ratio (ZPR), ), Employess Expenses (EDR2), Net Profit (EDR4) and Islamic Income vs. Non-Islamic Income Ratio (IIvsNII).