Open AccessANALISIS PERBANDINGAN BANK SYARIAH NON DEVISA DAN BANK SYARIAH DEVISA DITINJAU DARI KINERJA FUNGSI BISNIS DAN FUNGSI SOSIAL DENGAN METODE RGEC DAN SHARIA CONFORMITY INDIACTOR PERIODE 2011 – 20151)
Author(s) -
Zain Nahdi Baldina,
Achsania Hendratmi
Publication year - 2019
Publication title -
jurnal ekonomi syariah teori dan terapan
Language(s) - English
Resource type - Journals
eISSN - 2502-1508
pISSN - 2407-1935
DOI - 10.20473/vol5iss20183pp247-263
Subject(s) - business , conformity , islam , accounting , sharia , financial system , business administration , capital adequacy ratio , economics , theology , political science , law , philosophy , profit (economics) , microeconomics
This study aims to compare and see the differences between foreign Islamic bank and non-foreign Islamic bank using method RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital). This study examines the comparison in business and social performance of four foreign Islamic banks and six non-foreign Islamic banks. The collection of data in this study was done by collecting all the annual reports of banks that has been created as a sample over the period 2011-2015.The test result of the Independent Samples T-test and Mann Whitney Test showed there was no differences in the business performance of foreign Islamic banks exchange with Non-foreign Islamic Bank exchange as seen from the aspect of Risk profile (FDR), GCG, and Earnings (ROA). While there were differences of business and social performance as seen from Earnings (ROE), capital (CAR), and Sharia Conformity Indicator (PSR and ZR) aspects