PROFIT SHARING RATIO, ZAKAT PERFORMANCE RATIO AND ISLAMIC INCOME RATIO TO THE PROFITABILITY OF SHARIA BANKS: EVIDENCE FROM INDONESIA

Abstract

One of the indicators to assess the performance of Islamic banks is assessing level of profitability of Islamic banks. Given that profitability is one of the benchmarks for the performance of Islamic banks, it is necessary to conduct research to identify factors that have an impact on the bank profitability so that relevant strategies and actions need to take for projecting profitability. Thus, this study is to measure the performance of Islamic commercial banks by using a measurement of profit sharing ratio, zakat performance ratio, and Islamic income ratio for the evaluation of the financial performance Islamic banks in Indonesia.