PENGARUH GOOD GOVERNANCE BUSINESS SHARIAH TERHADAP ISLAMIC FINANCIAL PERFORMANCE (Studi Empirik Pada Bank Umum Syariah di Indonesia Periode 2016-2020)

This study is a quantitative study that aims to analyze the effect of good governance business shariah on Islamic financial performance. Islamic financial performance is measured by Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Equitable Distribution Ratio (EDR), directors-employees welfare ratio (DER), and Islamic income (II). The sampling method is a purposive sample consisting of 14 Islamic banks from 15 Islamic banks registered with the OJK BUS from 2016 to 2020. The data analysis method uses data analysis views. This study uses a significance level of 0.05. The results of this study indicate that only Sharia Business Good Governance (GGBS) variables affect the Equitable Distribution Ratio (EDR) while Sharia Business Good Governance (GGBS) does not affect Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Directors – Employees Welfare Ratio (DER), and Islamic Income (II)