Islamicity Performance Index Dan Kesehatan Finansial Bank Umum Syariah Di Indonesia

The purpose of this research is to explain the effect of the Islamic performance index on the financial soundness of Islamic commercial banks in Indonesia. The population in this study were all Islamic Commercial Banks in Indonesia in 2016-2019. The sampling technique was carried out by using purposive random sampling method. Samples that meet the criteria are 10 Islamic Commercial Banks, the unit of analysis specified is 50, namely from 10 banks that meet the criteria determined by the observation period of 5 years. For the hypothesis developed in this study using multiple regression analysis. The results of this study indicate that the Islamic performance index for zakat performance, directors-employee welfare, and Islamic investment has a positive and significant effect on the financial health of BUS in Indonesia, meaning that the better the three variables, the better the health of BUS in Indonesia. While the Islamic performance index for profit sharing, fair distribution, Islamic income does not have a significant effect on the financial soundness of Islamic commercial banks in Indonesia, this is due to the low level of profit sharing, the small level of fair distribution, and caused by not all Islamic banks disclose its non-halal income