Published: 2026-07-01
Kinerja Keuangan PT Bank Syariah Indonesia dan Kaitannya dengan Pertumbuhan Ekonomi Indonesia
DOI: 10.35870/emt.v10i3.6225
Abstract
The development of Islamic banking in Indonesia following the merger has positioned PT Bank Syariah Indonesia (BSI) as a strategic entity within the national financial system. In line with this role, it is important to understand how BSI’s financial performance has evolved and how it is empirically related to Indonesia’s economic growth. This study aims to provide an empirical overview of the financial performance of PT Bank Syariah Indonesia and its descriptive association with Indonesia’s economic growth during the 2019–2023 period. This study employs a descriptive quantitative approach with a non-experimental research design. The data used are secondary data obtained from the annual financial reports of PT Bank Syariah Indonesia and Indonesia’s Gross Domestic Product (GDP) data. The bank’s financial performance is measured using Return on Assets (ROA), Return on Equity (ROE), and Capital Adequacy Ratio (CAR), while economic growth is proxied by GDP. The analytical methods applied include descriptive analysis and trend analysis to identify patterns and dynamics in the observed variables over the study period. The results indicate that PT Bank Syariah Indonesia’s financial performance experienced varying dynamics, with improvements observed in certain profitability and capital adequacy indicators during specific periods. Descriptively, the movement of BSI’s financial performance tends to align with the dynamics of Indonesia’s economic growth. However, this association is not intended to imply a causal relationship, but rather to represent an initial and contextual empirical indication.
Keywords
Bank Syariah Indonesia; Financial Performance; Economic Growth
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
-
Issue: Vol. 10 No. 3 (2026)
-
Section: Articles
-
Published: 2026-07-01
-
License: CC BY 4.0
-
Copyright: © 2026 Authors
-
DOI: 10.35870/emt.v10i3.6225
AI Research Hub
This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem.
Ananda Natasya Faradilla, Universitas Negeri Makassar
Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Kota Makassar, Provinsi Sulawesi Selatan, Indonesia.
Sri Astuty, Universitas Negeri Makassar
Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Kota Makassar, Provinsi Sulawesi Selatan, Indonesia.
Citra Ayni Kamaruddin, Universitas Negeri Makassar
Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Kota Makassar, Provinsi Sulawesi Selatan, Indonesia.
Abdul Rajab, Universitas Negeri Makassar
Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Kota Makassar, Provinsi Sulawesi Selatan, Indonesia.
Regina Regina, Universitas Negeri Makassar
Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Kota Makassar, Provinsi Sulawesi Selatan, Indonesia.
-
Abduh, M., & Omar, M. A. (2012). Islamic banking and economic growth: The Indonesian experience. International Journal of Islamic and Middle Eastern Finance and Management, 5(4), 286–300. https://doi.org/10.1108/17538391211282823.
-
Bank Indonesia. (2023). Kajian ekonomi dan keuangan Indonesia. Bank Indonesia.
-
Beck, T., Demirgüç-Kunt, A., & Levine, R. (2007). Finance, inequality and the poor. Journal of Economic Growth, 12(1), 27–49. https://doi.org/10.1007/s10887-007-9010-6.
-
Budisantoso, T., & Triandaru, S. (2005). Bank dan lembaga keuangan lain. Salemba Empat.
-
Čihák, M., & Hesse, H. (2010). Islamic banks and financial stability: An empirical analysis. Journal of Financial Services Research, 38(2–3), 95–113. https://doi.org/10.1007/s10693-010-0089-0.
-
Dendawijaya, L. (2009). Manajemen perbankan (Rev. ed.). Ghalia Indonesia.
-
Fathonah, R., & Sari, N. (2023). Analisis profitabilitas perbankan syariah di Indonesia. Jurnal Ekonomi Syariah, 8(2), 115–128.
-
Fauziah, N. (2023). Analisis rasio keuangan pada PT Bank Syariah Indonesia. Jurnal Keuangan dan Perbankan Syariah, 11(1), 55–63.
-
Fitrianisa, A., Lestari, E., & Mukti, M. (2021). Pengaruh capital adequacy ratio dan likuiditas terhadap pertumbuhan laba bank umum syariah. Jurnal Ekonomi dan Bisnis Islam, 6(2), 145–156.
-
Hamdani, H., Lestari, S., & Yusuf, A. (2018). Peranan perbankan syariah dalam mendukung pertumbuhan ekonomi nasional. Jurnal Ekonomi Syariah Indonesia, 5(1), 101–112.
-
Imam, P., & Kpodar, K. (2016). Islamic banking: Good for growth? Economic Modelling, 59, 387–401. https://doi.org/10.1016/j.econmod.2016.08.004.
-
Karunia, D. (2016). Analisis return on equity terhadap kinerja keuangan perbankan syariah. Jurnal Akuntansi dan Keuangan Islam, 4(3), 87–95.
-
Kementerian Keuangan Republik Indonesia. (2022). Outlook ekonomi syariah Indonesia. Direktorat Jenderal Kekayaan Negara.
-
Kuncoro, M., & Sudiyatnotaraf, R. (2021). Pengaruh rasio keuangan terhadap nilai saham bank umum syariah di Indonesia. Jurnal Manajemen Keuangan, 10(2), 120–134.
-
Lesmana. (2003). Akuntansi perbankan. Salemba Empat.
-
Levine, R. (2005). Finance and growth: Theory and evidence. In P. Aghion & S. Durlauf (Eds.), Handbook of economic growth (Vol. 1A, pp. 865–934). Elsevier. https://doi.org/10.1016/S1574-0684(05)01012-9.
-
Madinah, S. (2020). Analisis profitabilitas PT Pelni Cabang Timika. Jurnal Manajemen Bisnis Daerah, 4(2), 75–84.
-
Muliyah, S., Nurhayati, S., & Umar, Y. (2020). Perbandingan sistem keuangan bank syariah dan bank konvensional. Jurnal Ekonomi Islam, 9(1), 1–12.
-
Nurkhalifa, H., Putri, A., & Rahmawati, L. (2021). Capital adequacy ratio sebagai indikator kesehatan perbankan syariah. Jurnal Akuntansi Syariah, 7(3), 155–164.
-
Otoritas Jasa Keuangan. (2023). Statistik perbankan syariah Indonesia. Otoritas Jasa Keuangan.
-
Renggo, R. (2021). Analisis rasio efektivitas dan efisiensi terhadap pertumbuhan ekonomi daerah. Jurnal Ekonomi Pembangunan Regional, 5(2), 88–96.
-
Saputra, H., Ramdani, A., & Yusuf, T. (2023). Implementasi Surat Edaran Bank Indonesia Nomor 9/24/DPbS/2007 dalam penilaian kesehatan perbankan syariah. Jurnal Keuangan Syariah, 12(1), 44–52.
-
Sari, I., Mahfud, A., & Rahmat, B. (2019). Rasio keuangan daerah dan pertumbuhan ekonomi. Jurnal Ilmu Ekonomi Pembangunan, 3(1), 51–62.
-
Sawaki, T., & Prasasyaningsih, D. (2024). Peranan badan usaha milik daerah terhadap pertumbuhan ekonomi daerah. Jurnal Ekonomi Regional Indonesia, 7(1), 33–45.
-
Schumpeter, J. A. (1912). The theory of economic development. Harvard University Press. (Reprinted 2012).
-
Soemitra, A. (2017). Bank dan lembaga keuangan syariah. Prenada Media Group.
-
Sularsih, R., Pratama, Y., & Hidayat, R. (2023). Analisis laporan keuangan sektor perbankan syariah. Jurnal Kajian Ekonomi dan Keuangan Syariah, 9(2), 87–97.
-
Susilo, Y., Putri, A., & Wijaya, T. (2020). Peran stabilitas intermediasi perbankan terhadap perekonomian regional. Jurnal Ekonomi Nasional, 4(3), 122–135.
-
Utami, P., Suparman, D., & Hakim, L. (2020). Rasio keuangan daerah sebagai determinan pertumbuhan ekonomi Kabupaten Temanggung. Jurnal Ilmu Ekonomi, 9(4), 299–310.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.