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Abstract

Penelitian ini mengacu pada penilaian kinerja bank syariah yang selama ini masih menggunakan pendekatan konvensional yang dipadukan dengan aspek keuangan syariah. Padahal, dalam lembaga syariah, semua pengembangan dan pengaturan harus dikelola berdasarkan prinsip keesaan Allah, dengan tujuan akhir untuk mencapai keridhaan-Nya. Maka dalam mengukur kinerja keuangan bank umum syariah yaitu menambahkan nilai STAF dan komite remunerasi dan nominasi karena alat ukur kinerja yang digunakan oleh Pemerintah, Otoritas Jasa Keuangan dan Bank Indonesia masih menggunakan pengukuran secara konvensional. Sehingga penelitian ini diharapkan dapat memenuhi dan mengakomodir fungsi-fungsi bank syariah sesuai dengan ketentuan OJK dan UU Perbankan Syariah No. 21 Tahun 2008. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan pada tahun 2017-2021, yaitu sebanyak 14 Bank Umum Syariah. Pengambilan sampel dilakukan secara Purposive Sampling sehingga terdapat 10 BUS yang terdaftar. Analisis data dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara simultan variabel Value STAF (X1) dan Maqashid Syariah (X3) memiliki pengaruh positif terhadap Profitabilitas (Y). Sedangkan Komite Remunerasi dan Nominasi (X2) memiliki pengaruh negatif terhadap Profitabilitas (Y). Berdasarkan hasil tabel koefisien determinasi diperoleh nilai Adjusted R Square sebesar 0,620 yang berarti kemampuan variabel independen yaitu Value STAF, Komite Remunerasi dan Nominasi dan Indeks Maqashid Syariah secara simultan memiliki pengaruh yang signifikan terhadap Kinerja Bank Syariah dengan presentase pengaruh sebesar 62%, hal ini mengindikasikan bahwa model ini mampu menjelaskan variasi profitabilitas bank umus syariah di Indonesia, sedangkan sisanya sebesar 38% dijelaskan oleh variabel-variabel lain diluar yang digunakan dalam penelitian ini.


This research refers to the performance assessment of Islamic banks so far still using a conventional approach combined with Islamic financial aspects. In fact, in Islamic institutions, all development and arrangements must be managed based on the principle of the oneness of Allah, with the ultimate goal of achieving His pleasure. So in measuring the financial performance of Islamic commercial banks, namely adding the value of STAF and the remuneration and nomination committee because the performance measurement tools used by the Government, the Financial Services Authority and Bank Indonesia still use conventional measurements. So this research is expected to fulfill and accommodate the functions of Islamic banks in accordance with the provisions of the OJK and the Islamic Banking Law No. 21 of 2008. The population in this study were all Islamic Commercial Banks registered with the Financial Services Authority in 2017-2021, namely 14 Islamic Commercial Banks. Sampling was carried out by Purposive Sampling so that there were 10 registered BUSs. Data analysis was performed using multiple linear regression analysis. The results of this study indicate that simultaneously the Value STAF (X1) and Maqashid Syariah (X3) variables have a positive influence on Profitability (Y). While the Remuneration and Nomination Committee (X2) has a negative influence on Profitability (Y). Based on the results of the coefficient of determination table, the Adjusted R Square value is 0.620, which means that the ability of the independent variables, namely Value STAF, Remuneration and Nomination Committee and Sharia Maqashid Index simultaneously has a significant influence on the Performance of Islamic Banks with a percentage of influence of 62%, this indicates that this model is able to explain variations in the profitability of Islamic umus banks in Indonesia, while the remaining 38% is explained by other variables outside those used in this study.

Keywords

Maqashid Syariah Komite Remunerasi dan Nominasi Profitabilitas Value STAF

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