Financial Performance Measurement Analysis of Shariah Commercial Banks in Indonesia Using Risk Based Bank Rating (RBBR) and Shariah Conformity and Profitability (SCNP) Methods
DOI:
https://doi.org/10.24090/wealth.v1i1.7003Keywords:
financial performance of islamic commercial banks, risk based bank rating (RBBR), shariahh conformity and profitability (SCnP)Abstract
This research aims to determine the level of performance of Islamic Commercial Banks in Indonesia using the Risk Based Bank Rating (RBRR) and Shariahh Conformity and Profitability (SCnP) for the 2017-2019 period. The object of this research is a BUMN Shariah Commercial Bank. The technique used for this research is purposive sampling using descriptive quantitative method. This study describes the performance of Islamic Commercial Banks through two methods, namely the Risk-Based Bank Rating (RBBR) method which is seen from 4 aspects, namely Risk Profile, Good Corporate Governance, Earnings, and Capital. The second method is Shariahh Conformity and Profitability (SCnP) which is seen from the Shariahh Conformity variable with indicators of Islamic Investment Ratio, Islamic Income Ratio, and Profit-Sharing Ratio and Profitability variable with indicators of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin Ratio. The results showed that dwith the Risk-Based Bank Rating (RBBR) method, Islamic Commercial Banks are in a “Healthy” or “Good” condition. While the analysis using the Shariahh Conformity and Profitability (SCnP) method, shows that Islamic Commercial Banks are spread in three quadrants, namely URQ, LRQ, and ULQ.References
Dewi, M. 2018. "Analisis Tingkat Kesehatan Bank Dengan Menggunakan Pendekatan RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) [Analysis of Bank Soundness Level Using RGEC Approach (Risk Profile, Good Corporate Governance, Earnings, Capital]". Ihtiyath: Journal of Islamic Financial Management, Vol.2, No.2, December 2018.
Fahlevi, H., & Randa, P. 2017. “Financial Performance and Shariah Compliance: A Comparative Analysis Of Indonesian And Malaysian Islamic Banks”. DLSU Business & Economics Review, DLSU 26(2) 2017.
Kuppusamy, M., Saleh, AS, & Samudhram, A. 2010. “Measurement of Islamic Banks Performance Using a Shariahh Conformity and Profitability Model”. Review of Islamic Economics, Vol 13, No.2 2010.
Kuswahariani, W., Siregar, H., & Syarifuddin, F. 2020. "Analisis Non Performing FInane (NPF) Secara Umum dan Segmen Mikro Pada Tiga Bank Syariah Nasional di Indonesia [Analysis of Non- Performing Financials (NPF) in General and Micro Segments in Three National Shariah Banks in Indonesia]. Journal of Management and Business Applications, vol.6 No.1, January 2020.
Muhammad. 2011." Manajemen Bank Syari’ah Edisi Revisi Kedua [Management of Shariah Banks Second Revision Edition]. Yogyakarta: YKPN College of Management.
Pongoh, M. 2013." Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan PT. Bumi Resources Tbk [Financial Statement Analysis to Assess Financial Performance of PT. Bumi Resources Tbk]. EMBA Journal: Journal of Economic Research, Management, Business and Accounting, vol. 1 No. 3 September 2013.
Prasetyowati, LA, & Handoko, LH 2016. ”Pengukuran Kinerja Bank Umum Syariah dengan Maqasid Index dan Shariah Comformity and Profitability (SCnP) [Measurement of Performance of Islamic Commercial Banks with Maqasid Index and Shariah Conformity and Prof/itability (SCnP)]. Journal of Islamic Accounting and Finance, 4(2).
Risda, I. A 2016. “Analisis Kinerja Keuangan Bank Syariah Dengan Model Risk Based Bank Rating (RBBR) dan Shariahh Conformity And Profitability (SCnP) Model di Indonesia (Periode 2013-2015 [Financial Performance Analysis of Islamic Banks Using the Risk Based Bank Rating (RBBR) Model and Shariahh Conformity And Profitability (SCnP) Model in Indonesia (2013-2015 Period]. Makassar Thesis: Hasanuddin University Makassar.
Sugiyono. 2009. “Metode Penelitian Kuantitatif Kualitatif dan R & D. [Quantitative Quantitative Research Methods and R & D]. Bandung: Alphabeta.
Sukarno & Uli Yanuarti. 2011. “Analisis Kinerja Keuagan dan Pengukuran Tingkat Kesehatan PT. Bank DKI periode 2007-2009 dengan Menggunakan rasio Keuangan Bank dan Metode CAMELS [Analysis of Financial Performance and Measurement of Health Level of PT. Bank DKI for the period 2007-2009 using Bank Financial Ratios and the CAMELS Method]. Konwil4 Incentive Economic Journal4, 5(2).
Sulastri, A. 2019. “Pengukuran Kinerja Bank Syariah Dengan Model Risk- Based Bank Rating (RBBR) Dan Shari’ah Conformity And Profitability (SCnP) Pada Bank Umum Syariah Bumn Periode 2013- 2017 [Measuring the Performance of Islamic Banks Using the Risk- Based Bank Rating (RBBR) and Shari'ah Conformity And Profitability (SCnP) Models in State-Owned Shariah Commercial Banks for the 2013-2017 Period]. Thesis. Surakarta: IAIN Surakarta.
Aziz, F. A., & Irfangi, A. (2021). Analysis Of Profit-Sharing Knowledge and Bank Interest On Understanding Of Sharia Banking Operational Management And Its Implications For Saving Students In Sharia Banking. PalArch's Journal of Archaeology of Egypt/Egyptology, 18(3), 525-538.
Hadi, R., & Basit, A. (2021). Sharia strategic economic model on digital zakat technology in Indonesia. Economic Annals-XXI, 187.
Aziz, F. A. (2020). Menakar Kesyariahan Fintech Syariah di Indonesia. Al-Manahij: Jurnal Kajian Hukum Islam, 14(1), 1-18
Aziz, J. A. (2011). Reformulasi konsep najis ala Ahmad Hassan (1887-1958). Al-Manahij: Jurnal Kajian Hukum Islam, 5(1), 39-52.
Aziz, J. A. (2012). Transformasi Akad Muamalah Klasik dalam Produk Perbankan Syariah. Al-Tahrir: Jurnal Pemikiran Islam, 12(1), 21-41.
Aziz, J. A. (2014). Transformasi Akad Bay'al-Murabahah dari Konsep Fikih ke Produk Bank (Analisis Kritis Perspektif Fikih Muamalah). Al-Manahij: Jurnal Kajian Hukum Islam, 8(2), 247-266.
Aziz, J. A. (2015). Pemikiran Politik Islam Muhammad ‘Abid Al-Jabiri: Telaah terhadap Buku al-‘Aql al-Siyasi al-‘Arabi: Muhaddidatuh wa Tajalliyatuh. MIQOT: Jurnal Ilmu-Ilmu Keislaman, 39(1).
Aziz, J. A. (2017). Islamic Banking in Global Economic Context (Critical Studies of Operational System and Performance of Islamic Banking). AL-IHKAM: Jurnal Hukum & Pranata Sosial, 12(2), 343-361.
Aziz, J. A. (2017). Dekonstruksi Paragdimatik Pengembangan Zakat: Analisis Kritis Pemikiran Yusuf al-Qaradawi. Ijtihad Jurnal Wacana Hukum Islam dan Kemanusiaan, 17(2), 191-215.
Dahlan, A. (2014). Two Tier Mudarabah di Bank Syariah: Transformasi Fikih dalam Bisnis. Al-Manahij: Jurnal Kajian Hukum Islam, 8(1), 95–108.
Warsito, C. (2015). The Image of Financial Institution as Islamic Bank In Mediation Service Quality and Customer Satisfaction on Customer Loyalty in Purwokerto. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 7(2), 217-228.
Hadi, R. (2016). Pola Kerukunan Umat Beragama di Banyumas. Jurnal Kebudayaan Islam, 14(1), 65-78.
Setyawati, S. M., & Raharja, M. C. (2018). Trust dimensions model in creating loyalty stage for service consumers of Sharia rural banking.
www.ojk.go.id
www.bi.go.id
www.syariahmandiri.co.id
www.bnisyariah.co.id
www.brisyariah.co.id
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Ubaidillah
This work is licensed under a Creative Commons Attribution 4.0 International License.
