Perbandingan Kinerja Keuangan Bank Umum Syariah di Indonesia dan Malaysia berdasarkan Syaria Comformity and Profitability (SCnP) Periode 2018-2022

Yunita, Kusmanningrum (2024) Perbandingan Kinerja Keuangan Bank Umum Syariah di Indonesia dan Malaysia berdasarkan Syaria Comformity and Profitability (SCnP) Periode 2018-2022. Diploma thesis, Universitas KH Abdul Chalim.

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Abstract

The comprehensive and accurate measurement of Islamic banks'
financial performance is crucial for providing stakeholders and the general
public with a clear understanding of the banks' potential and current conditions.
Sharia Conformity and Profitability (SCnP) is a financial performance
measurement tool that integrates the assessment of Sharia compliance and
profitability. This study aims to measure and compare the financial performance
of Islamic banks in Indonesia and Malaysia using the Sharia Conformity and
Profitability (SCnP) method.
This research employs a quantitative approach with a descriptive
research type. The study population consists of all Islamic Commercial Banks in
Indonesia and Malaysia, with the sample being selected using the saturated
sampling technique, where the research is conducted on the entire population.
The data used in this study is sourced from annual reports and Prudential and
Structural Islamic Financial Indicators (PAIFIs). The data analysis techniques
include data collection, performance calculation based on SCnP, and
performance comparison..
The results of the study indicate that Islamic banks in Indonesia were
distributed across three quadrants during the 2018 – 2022 period, namely the
Upper Left Quadrant (ULQ), the Lower Right Quadrant (LRQ), and the Upper
Right Quadrant (URQ). Meanwhile, Islamic banks in Malaysia consistently
remained in the Upper Left Quadrant (ULQ). The performance comparison
results reveal a clear difference between Islamic banks in Indonesia and
Malaysia. The performance of Islamic banks in Indonesia showed movement and
achieved an optimal position in the URQ quadrant in 2021, while Islamic banks
in Malaysia remained stable in the ULQ quadrant and excelled in terms of
profitability.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Performance, Bank Syariah Indonesia, Bank Syariah Malaysia, Sharia Conformity and Profitability, SCnP
Subjects: L Education > L Education (General)
Q Science > Q Science (General)
Divisions: Fakultas Syariah > Perbankan Syariah
Depositing User: S1 PS IKHAC
Date Deposited: 04 Sep 2025 08:38
Last Modified: 04 Sep 2025 08:38
URI: http://repository.uac.ac.id/id/eprint/3972

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