Sebagai suatu lembaga yang bergerak berdasarkan prinsip syariah, bank syariah tentunya memiliki karakteristik dan penilaian kinerja yang berbeda dengan bank konvensional. Hal ini didasari oleh kesadaran bahwasanya bank syariah dikembangkan sebagai lembaga keuangan yang melaksanakan kegiatan usaha sejalan dengan prinsip-prinsip dasar dalam ekonomi islam. Oleh karena itu, dibutuhkan alat evaluasi kinerja yang dapat mengungkapkan prinsip dan tujuan-tujuan syariah sehingga tidak hanya pencapaian keuntungan (kinerja keuangan) namun juga mencakup kinerja non keuangan seperti pertanggungjawaban terhadap kemaslahatan umat dan terciptanya sosio-ekonomi islam. Penelitian ini bertujuan untuk menganalisis kinerja non keuangan bank umum syariah menggunakan Islamicity Performance Index dan pengkategorisasian kinerja non keuangan (Islamicity Performance Index) menggunakan Composit Performance Index. Rasio yang dihitung terdiri dari Profit Sharing Ratio, Zakat Performance Ratio, Distributin to Society Ratio, Distribution to Employee Ratio, Distribution to Company Ratio dan Islamic Income Ratio. Metode penelitian ini menggunakan kuantitatif deskriptif dengan objek penelitian enam bank umum syariah di Indonesia yaitu Bank Muamalat, Bank Mega Syariah, BJB Syariah, BRI Syariah, Bank Syariah Mandiri dan BNI Syariah periode 2013-2016. Hasil penelitian menunjukkan secara keseluruhan kinerja non keuangan bank umum syariah menggunakan Islamicity Performance Index telah menunjukkan kepatuhan terhadap tujuan dan prinsip syariah terutama dalam kinerja zakat (ZPR), pendistribusian terhadap sosial masyarakat (DSR) serta penerimaan pendapatan yang bersumber halal (IIR). Bank yang memiliki kategorisasi kinerja non keuangan tinggi adalah adalah BRI Syariah, Bank Muamalat dan Bank Syariah Mandiri. Sementara bank yang memiliki kinerja non keuangan rendah adalah BNI Syariah, BJB Syariah dan Bank Mega Syariah. Kata kunci: Bank Syariah, Kinerja Non Keuangan, Islamicity Performance Index.

As an institution that moves based on sharia principles, Islamic banks obviously have different characteristic and different assessment of financial performance than conventional banks. This is based on the awareness that Islamic banks are developed as financial institutions that run business activities, in line with the basic principles in Islamic economics. Therefore, a performance evaluation tool that can reveal the sharia principles and the sharia objectives is needed so that not only the achievement of the profit (financial performance) but also it includes non-financial performance such as accountability to the welfare of the people and the creation of socio-economic Islam. This study was aimed at analysing non-financial performance by using Islamicity Performance Index and the categorization of non-financial performance (Islamicity Performance Index) used the Composite Performance Index calculation method. The calculated ratio consists of Profit Sharing Ratio, Zakat Performance Ratio, Distribution to Society Ratio, Distribution to Employee Ratio, Distribution to Company Ratio and Islamic Income Ratio. This research used descriptive quantitative methodology with six sharia commercial banks in Indonesia which were Bank Muamalat, Bank Mega Syariah, BJB Syariah, Bank Syariah Mandiri, BRI Syariah and BNI Syariah for the 2013-2016 year as the objects of this research. The result of the research showed that the overall performance of non-finance of Sharia Commercial Bank, by using Islamicity Performance Index, has shown the adherence to the sharia objectives and sharia principles especially in the performance of zakat (ZPR), distribution to society ratio (DSR) as well as the income admission, derived in the halal manner (IIR). Banks with high non-financial performance categorization were BRI Syariah, Bank Muamalat and Bank Syariah Mandiri. Meanwhile, banks with low non-financial performance were BNI Syariah, BJB Syariah and Bank Mega Syariah. Keywords: Islamic Banks , Non-financial Performance, Islamicity Performance Index.

http://digilib.polban.ac.id/gdl.php?mod=browse&op=read&id=jbptppolban-gdl-nurulfauzi-8162