DETERMINAN PEMBIAYAAN DAN IMPLIKASINYA TERHADAP ISLAMICITY PERFORMANCE INDEX (Studi pada Koperasi Syariah Se-Indonesia)

Abstract

Islamicity Performance Index is one method that can evaluate the performance of cooperative sharia, not only financially but also is able to evaluate the principles of fairness, halah and purification (takziyah) conducted by cooperative sharia. This study aimed to analyze the influence of capital, number of members, given financing (credit) and the size of the cooperative to islamicity performance index. The populaation in this study is the Cooperative Sharia in Indonesia joined in Inkopsyah which amounts to 402 cooperatives. The sampling technique used purposive sampling, so that the number of samples inthis study were 76 cooperatives during the period from 2012 to 2014 successive financial reports. The analysis technique used is multiple regression analysis. Based on the results of the analysis showed that thw capital, the number of members, given financing granted and the size of the partially cooperative islamicity significant effect on the performance index. Capital, number of members, given financing (credit) and the size of the cooperatives simultaneously islamicity significant effect on the performance index.