PENERAPAN ISLAMIC CORPORATE IDENTITY DALAM PENGUKURAN KINERJA BANK UMUM SYARIAH DI INDONESIA

Pertiwi, Nabila Putri (2026) PENERAPAN ISLAMIC CORPORATE IDENTITY DALAM PENGUKURAN KINERJA BANK UMUM SYARIAH DI INDONESIA. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

This study aims to analyze the implementation of Islamic Corporate Identity (ICI) in measuring the performance of Islamic commercial banks in Indonesia, with a case study on Bank Syariah Indonesia (BSI) in 2024. Islamic Corporate Identity is measured using the Ethical Identity Index (EII) developed by Haniffa and Hudaib (2007), which consists of eight main dimensions reflecting the integration of Islamic values into vision and mission, governance, products and services, social commitment, and accounting disclosure. The measurement method applies a dichotomous scale, assigning a score of 1 for each disclosed item and 0 if not disclosed, then comparing the total score with the ideal number of items to determine the level of Islamic Corporate Identity disclosure. The findings indicate that the implementation of Islamic Corporate Identity at Bank Syarih Indonesia in 2024 falls into the “good” category, with consistent disclosure supporting the achievement of key financial indicators. Profitability is reflected in ROA of 2.49% and ROE of 17.77%, solvency is maintained with CAR/KPMM of 21.40%, liquidity remains sound with FDR of 84.97% and Cash Ratio of 82%, while operational efficiency is achieved with BOPO of 69.93% and CIR of 50.89%. In addition, BSI’s social commitment is demonstrated through significant distribution of zakat, charity, and benevolent funds, as well as sustainability programs that support the growth of productive assets. Overall, this study emphasizes that the implementation of Islamic Corporate Identity not only strengthens the Islamic identity and public trust but also serves as a strategic instrument in measuring and enhancing the performance of Islamic commercial banks in Indonesia. Keywords: Islamic Corporate Identity, Ethical Identity Index, Islamic Commercial Bank, Financial Performance, Bank Syariah Indonesia.

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