scholarly journals ANALISIS TINGKAT KESEHATAN BANK DAN POTENSI FINANCIAL DISTRESS MENGGUNAKAN METODE RGEC DAN ZMIJEWSKI PADA BANK BNI SYARIAH TAHUN 2015-2019

2021 ◽  
Vol 8 (5) ◽  
pp. 570
Author(s):  
Muhammad Iqbal Surya Pratikto ◽  
Mohammad Khoiruzi Afiq
Keyword(s):  
Financial Distress ◽  
Commercial Banks ◽  
Research Method ◽  
Quantitative Methods ◽  
Financial Statements ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Negative Effects ◽  
Business Units ◽  
Strategic Role

ABSTRAKPerkembangan perbankan syariah yang sangat pesat telah membuat bank syariah memiliki peran strategis dalam roda perekonomian. Hal ini ditandai dengan semakin besarnya jumlah Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS) yang saat ini mencapai 34 dengan 828 KPO/KC (Kantor Pusat Operasional/Kantor Cabang), 1.440 KCP/UPS (Kantor Cabang Pembantu/Unit Pelayanan Syariah) dan 544 KK (Kantor Kas). Penilaian tingkat kesehatan perbankan sangatlah penting, tidak hanya untuk internal perusahaan, melainkan investor, pemerintah bahkan masyarakat. Penilaian tersebut juga dapat digunakan sebagai upaya untuk menilai kinerja dan mendeteksi terjadinya potensi kebangkrutan. BNI Syariah merupakan perbankan syariah yang menduduki peringkat keempat dengan kategori kapitalisasi pasar sebagai bank syariah terbesar di Indonesia. Penelitian ini bertujuan untuk mengetahui tingkat kesehatan dan potensi financial distress pada BNI Syariah periode 2015-2020 menggunakan metode RGEC dan Zmijewski. Metode penelitian ini menggunakan metode kuantitatif deskriptif. Objek penelitian ini adalah laporan keuangan BNI Syariah tahun 2015-2020. Hasil penelitian ini menunjukkan bahwa tingkat kesehatan BNI Syariah tahun 2015-2020 menggunakan metode RGEC dan Zmijewski mendapatkan predikat sangat sehat dan stabil atau tidak berpotensi mengalami financial distress. Sehingga kinerja BNI Syariah dapat dikatakan sangat baik dalam menghadapi pengaruh negatif dari fluktuasi bisnis.Kata Kunci: Kesehatan Bank, Financial Distress, Metode RGEC, Metode Zmijewsk ABSTRACTThe development of Islamic banking is very fast and has made Islamic banks have a strategic role in the wheels of the economy. This is indicated by the increasing number of Sharia Commercial Banks (BUS) and Sharia Business Units (UUS) which currently reach 34 with 828 KPO / KC (Operational Headquarters / Branch Offices), 1,440 KCP / UPS (Sub-Branch Offices / Service Units). Sharia) and 544 KK (Cash Office). Assessment of the soundness of banking is very important, not only for internal companies, but for investors, government and even the community. This assessment can also be used as an effort to assess performance and detect potential bankruptcies. BNI Syariah is a sharia banking which is ranked fourth in the market capitalization category as the largest sharia bank in Indonesia. This study aims to determine the level of health and potential financial distress in BNI Syariah for the 2015-2020 period using the RGEC and Zmijewski methods. This research method uses descriptive quantitative methods. The object of this research is the 2015-2020 BNI Syariah financial statements. The results of this study indicate that the health level of BNI Syariah in 2015-2020 using the RGEC and Zmijewski methods gets the predicate very healthy and stable or does not have the potential to experience financial distress. So that the performance of BNI Syariah can be said to be very good in facing the negative effects of business fluctuations.Keywords: Bank Health, Financial Distress, RGEC Method, Zmijewsk Method

scholarly journals Rate of Return Risk pada Perbankan Syariah di Indonesia

2020 ◽  
Vol 6 (2) ◽  
pp. 91-109
Author(s):  
Hendra Cipta
Keyword(s):  
Data Processing ◽  
Research Methodology ◽  
Commercial Banks ◽  
Rate Of Return ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Significant Positive Effect ◽  
Processing Application ◽  
Business Units ◽  
Positive Effect

The rate of return risk is one of the risks that Islamic banks in Indonesia should pay attention to. The purpose of this research is to predict the factors that affect the rate of return risk of Islamic banking in Indonesia (namely Islamic Commercial Banks and Sharia Business Units) from 2015 to 2019. The research methodology used is multiple regression with the EViews data processing application. version 9. The results of this study found that the deposit variable has a significant positive effect on the rate of return risk, while the BI-rate variable does not effect on the rate of return risk of Islamic banks in Indonesia. Rate of return risk merupakan salah satu risiko yang harus menjadi perhatian oleh bank syariah di Indonesia. Maksud dari penelitian ini adalah untuk memprediksi faktor-faktor yang mempengaruhi rate of return risk perbankan syariah di Indonesia (yaitu Bank Umum Syariah dan Unit Usaha Syariah) dari tahun 2015 sampai dengan tahun 2019. Metodologi penelitian yang digunakan adalah regresi berganda dengan aplikasi pengolah data EViews versi 9. Hasil penelitian ini menemukan bahwa variabel deposito mempunyai pengaruh signifikan positif  terhadap rate of return risk sedangkan variabel BI-rate tidak berpengaruh terhadap rate of return risk  bank syariah di Indonesia.

scholarly journals The comparison of Islamic banks performance in Indonesia before and after the Action to Defend Islam event

2020 ◽  
Vol 2 (1) ◽  
pp. 49-66
Author(s):  
Luksi Visita
Keyword(s):  
Empirical Study ◽  
Commercial Banks ◽  
Profit Sharing ◽  
Third Party ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Assets ◽  
Paired Sample ◽  
Business Units ◽  
Before And After

Purpose – This study aims to compare the performance of Islamic banking before and after the Islamic defense action. The action to defend Islam is a manifestation of populism, which resulted in mixed responses.Method – Financial performance consisting of return on assets (ROA), financing to deposit ratio (FDR), third party funds (DPK), non performing financing (NPF) and profit sharing financing on total financing were analyzed from 30 Islamic commercial banks and Sharia business units in Indonesia. The data were analyzed using different test paired sample T-test.Result – The results show that only TPF and FDR have significant differences. The DPK value increases, while the FDR decreases.Implication – This study can support industry to consider aspects needed to be taken care of during political events.Originality – This study enriches the empirical study of political and business interaction.

scholarly journals Pengungkapan Pendapatan Non Halal pada Laporan Keuangan Bank Umum Syariah

2021 ◽  
Vol 4 (1) ◽  
pp. 67
Author(s):  
Ria Anisatus Sholihah
Keyword(s):  
Financial Institutions ◽  
Commercial Banks ◽  
Research Method ◽  
Financial Institution ◽  
Financial Statements ◽  
Islamic Banks ◽  
Financial Reports ◽  
The Public ◽  
Descriptive Approach ◽  
Operational Activities

<p class="bdabstract">Islamic Bank as a type of Islamic financial institution has the authority to collect and distribute funds to the public. In carrying out its operational activities, Islamic Banks have transactions that can lead to non-halal income because Islamic Banks also make transactions with Conventional Financial Institutions. PSAK 101 has regulated the disclosure of no n-halal income as part of the Report on the Sources and Use of Virtue Fund. The purpose of this study is to determine the description and disclosure of non-halal income in the financial statements of Islamic Commercial Banks. This study uses a qualitative research method with a descriptive approach. The subjects of this study were 14 Islamic Commercial Banks operating nationally and publishing complete financial reports in 2019 on the official website of Islamic Commercial Banks. The results showed that non-halal income from 14 Islamic Commercial Banks have been disclosed in accordance with PSAK 101, namely the Report on the Sources and Use of Virtue Funds. However, not all banks disclose in detail the reasons for the occurrence and use of non-halal income in the Notes to Financial Statements.</p>

scholarly journals METODE SPIN-OFF DAN TINGKAT PROFITABILITAS: STUDI PADA BANK UMUM SYARIAH HASIL SPIN-OFF

2017 ◽  
Vol 10 (1) ◽  
pp. 23
Author(s):  
M Nur Rianto Al Arif ◽  
Endah Putri Dewanti
Keyword(s):  
Commercial Banks ◽  
Random Effect ◽  
Random Effect Model ◽  
Islamic Banking ◽  
Panel Regression ◽  
Islamic Banks ◽  
Business Unit ◽  
Business Units ◽  
Effect Model ◽  
Internal Condition

<p>The Law No. 21 of 2008 about Islamic banking, requires every Islamic business unit to spin-off if they have met the criterion. There are two spin-off’s methods can be selected by Islamic banks. The purpose of this research is to analyze the effect of spin-off method to profitability. The profitability indicator that used in this study is the return on asset. This study is using panel regression with random effect model. The result showed that spin-off method doesn’t have a significant impact on the Return On Asset (ROA) Islamic Banks from spin-off effect. Only BOPO and Non-Performing Finance (NPF) had a significant effect on Return On Asset (ROA). These results indicate that the Islamic business units that want to do the spin-off can choose one of two methods of the spin-off. The decision depends on the internal condition of Islamic business unit and the internal policies of conventional commercial banks.</p><p>Undang-undang No. 21 tahun 2008 tentang Perbankan Syariah mewajiban setiap unit usaha syariah untuk melakukan pemisahan apabila telah memenuhi kriteria. Terdapat dua metode pemisahan yang dapat dipilih oleh bank syariah. Tujuan dari penelitian ini ialah untuk menganalisis pengaruh metode pemisahan terhadap tingkat profitabilitas. Sampel yang digunakan pada penelitian ini adalah empat bank syariah hasil pisah. Indikator profitabilitas yang dipergunakan dalam penelitian ini ialah rasio return on asset. Metode analisis yang dipergunakan dalam penelitian ini regresi panel dengan model efek acak. Hasil penelitian menunjukkan bahwa metode pemisahan tidak berdampak pada tingkat profitabilitas di bank umum syariah hasil pemisahan, hanya tingkat efisiensi operasional (BOPO) dan tingkat pembiayaan bermasalah (NPF) yang berdampak pada tingkat profitabilitas.. Hasil ini mengindikasikan bahwa unit usaha syariah yang ingin memisahkan diri dapat memilih metode pemisahan. Keputusan tergantung pada kondisi internal dari unit usaha syariah dan kebijakan internal dari bank induk konvensional.</p>

scholarly journals Comparison Of Good Corporate Governance(GCG) Implementation Practices In Islamic Commercial Banks In Indonesia

2021 ◽  
Vol 4 (2) ◽  
pp. 25-32
Author(s):  
Hendra Eka Saputra ◽  
Zul Ihsan
Keyword(s):  
Corporate Governance ◽  
Monitoring System ◽  
Commercial Banks ◽  
Research Method ◽  
Descriptive Analysis ◽  
Supervisory Board ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Good Corporate Governance ◽  
Conventional Banks

Sharia Banking in Indonesia has a Sharia Supervisory Board that can monitor the operation of Sharia banks so that they are different from other banks. It is hoped that with this monitoring system the operation of corporate governance will be better. This study aims to explain the differences in the application of Good Corporate Governance (GCG) between Islamic banking in Indonesia. Sharia Bank is a bank whose application is different from conventional banks. Where one of the differences is the existence of a Sharia Supervisory Board which ensures bank activities are based on sharia. Then conducted a study of Islamic banks during 2014 to 2018. This research method uses descriptive analysis based on data that has been reported by each Islamic banking. The results of the survey showed that BCA Syariah and BSM received the highest rating among other sharia banks. This explanation shows that the implementation of corporate governance has been "very good" and has been in accordance with the stipulated provisions. BNIS, BRIS, Bukopin Syariah Bank, Mega Syariah Bank, Panin Syariah Bank, Victoria Syariah Bank, and Maybank Syariah, each ranked 2 (two). This means that the implementation of corporate governance goes "well". Interestingly, the Muamalat bank which has been the oldest BUS in Indonesia is ranked 3 (three). This means that the application of corporate governance is "good enough". Some notes on Muamalat's bank that must be corrected.

scholarly journals Analisis Tingkat Pemahaman KPR Syariah pada Bank Syariah di Indonesia: Studi Pendahuluan

2014 ◽  
Vol 5 (2) ◽  
pp. 519 ◽  
Author(s):  
Mohamad Heykal
Keyword(s):  
Literature Review ◽  
20Th Century ◽  
Market Share ◽  
Commercial Banks ◽  
Secondary Data ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Business Units ◽  
Conventional Banks ◽  
Total Market

Sharia banking has been growing in many countries since the birth of post-neo revivalist movement in the mid-20th century. The development of Indonesian sharia banking began with a workshop related with interests and banking held by MUI in Cisarua on 18th to 20th of August 1990. Since 1992 to 2013 it has been established 11 sharia commercial banks and 24 sharia conventional banks that open sharia business units and 156 Islamic Financing Bank. In terms of existing office, Islamic banks in Indonesia have reached 1737 bank offices and also Islamic bank units. Moreover, the market share of Islamic banking has almost reached 5% of the total market share banking in Indonesia. Islamic banking also has a mortgage product that is essentially different from the existing mortgage in the conventional banking. It is expected that the Islamic mortgage product will result a profit. The product is a product released for customers who require financing from Islamicbank to have a house. This early study used literature review method and secondary data. This study built an analysis of the mortgage program issued by Islamic banks in Indonesia. Research concludes that the notion of Islamic banking on mortgage product, especially Islamic financing mortgage, from the internal party has not well distributed yet.

scholarly journals Perkembangan Bank Syariah Di Indonesia: Sebuah Kajian Historis

2019 ◽  
Vol 4 (1) ◽  
Author(s):  
M. Dliyaul Muflihin
Keyword(s):  
Commercial Banks ◽  
Profit Sharing ◽  
The State ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Conventional System ◽  
Business Units ◽  
History Of Development ◽  
History Of ◽  
Conventional Banks

Banking in Indonesia is now increasingly enlivened by the existence of Islamic banks, which offer financial and investment products in different ways than conventional banks that have long existed. Even conventional banks in Indonesia are now following the trend by establishing their own Islamic institutions or Islamic business units. Recorded in 2012 Islamic banks have increased rapidly to become 11 Islamic Commercial Banks (BUS) and 24 Sharia Business Units (UUS). Islamic banks were born and developed in Indonesia starting from the birth of Bank Muamalat in 1992. Law Number 7 of 1992 concerning banking was born because in that year Bank Muamalah was the only bank that carried out business activities based on the principle of profit sharing. Furthermore, the culmination point has been reached with the enactment of Law Number 10 of 1998 concerning banking which opens the opportunity for anyone who will establish a Shari'ah bank or who wants to convert from a conventional system to a sharia system. Until the issuance of Law No.10 of 1998. Furthermore, Law No.10 of 1998 was amended by Law No. 21 of 2008 concerning Islamic banking because on June 17 2008 the Law on Islamic Banking was adopted which promulgated in the State Gazette on July 16 2008. Keywords: History of Development, Islamic Banking, Indonesia

scholarly journals Kesiapan Penerapan Hedging Syariah pada Perbankan Indonesia

AL-TIJARY ◽  
2019 ◽  
Vol 4 (2) ◽  
pp. 95-108
Author(s):  
Yunisa Fitriana
Keyword(s):  
Exchange Rates ◽  
Financial Institutions ◽  
Research Method ◽  
Qualitative Approach ◽  
Islamic Banking ◽  
Islamic Banks ◽  
The Third ◽  
Business Units ◽  
Interview Methods ◽  
Islamic Financial Institutions

sharia hedging/ hedging transactions based on DSN Fatwa No. 96 by using sharia commodity instruments is a new thing in Indonesia, so that more in-depth studies are needed to analyze the readiness of Islamic banks in implementing sharia hedging / hedging transactions on exchange rates based on DSN No. Fatwa. 96 for ‘aqd al-tahawwuth bi al-sil’ah (using sharia commodities).The research method used is a qualitative approach with survey and interview methods, based on (a) Total assets of Islamic Financial Institutions (LKS) / Sharia Business Units (UUS). (b) Availability of being a respondent. (c) Respondents know well the mechanism in the DSN Fatwa No. 96. The results of this study found that (1) Issuance of DSN 96 Fatwa for the third mechanism has not been applied by Islamic banking. (2) Regulators (BI, OJK and related regulators) have not been able to provide detailed regulations related to Islamic hedging / hedging. (3) Commodities that can be transacted by the third mechanism are limited to coal, gold, bauxite.

scholarly journals KETERTARIKAN NASABAH BANK KONVENSIONAL MELAKUKAN TAKE OVER KE BANK SYARIAH

2019 ◽  
Vol 1 (1) ◽  
pp. 29-50
Author(s):  
Juliana Juliana ◽  
Ismaulina Ismaulina ◽  
Melur Salsazila
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Financial Services ◽  
Commercial Banks ◽  
Research Method ◽  
Islamic Banking ◽  
Islamic Banks ◽  
The Public ◽  
Administrative Costs ◽  
Conventional Banks

With the development of Sharia Commercial Banks in Indonesia, it has become a customer solution in conducting economic transactions. Islamic Banks are institutions that provide financial services in accordance with sharia principles. Sharia Bank also provides Take Over services as a solution for customers in transferring debts from Conventional Banks to Sharia Banks. The purpose of this study is to determine the implementation of Take over and to find out why customers are interested in taking over from Conventional Banks to Islamic Banking in Lhokseumawe City. The research method used is a qualitative research method in order to obtain clear and definite data. Data collection techniques used in this study were interviews and documentation. The results showed that: (1) The contracts used in Sharia Banking in Lhokseumawe City are hiwalah, murabahah and qardh contracts. Implementation and application determined by Sharia Banking in Lhokseumawe City includes several stages, namely: The customer submits a financing application file in Sharia Banking, the customer confirms the remaining credit at the original Bank, after signing all application documents, the financial officer and the customer bring cash to the bank that payment is made, the customer has been transferred to Islamic Banking in Lhokseumawe City after signing a financing agreement and submitting a guarantee legality. (2) The reason the customer switches to a Sharia bank in Lhokseumawe City is because the customer wants financing based on the sharia system, is easily accessible to the public, the process is fast, administrative costs and insurance are cheaper, so that the customer is interested in switching to Sharia Banking in Lhokseumawe City with a murabahah financing contract. Keywords: Take over, Bank Konvesional dan Bank Syariah   Abstrak Dengan perkembangan Bank Umum Syariah di Indonesia, telah menjadi solusi pelanggan dalam melakukan transaksi ekonomi. Bank Syariah adalah lembaga yang menyediakan jasa keuangan sesuai dengan prinsip syariah. Bank Syariah juga menyediakan layanan Take Over sebagai solusi bagi pelanggan dalam mentransfer hutang dari Bank Konvensional ke Bank Syariah. Tujuan dari penelitian ini adalah untuk menentukan implementasi Take over dan untuk mengetahui mengapa pelanggan tertarik untuk mengambil alih dari Bank Konvensional ke Perbankan Syariah di Kota Lhokseumawe. Metode penelitian yang digunakan adalah metode penelitian kualitatif dalam rangka memperoleh data yang jelas dan pasti. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa: (1) Kontrak yang digunakan dalam Perbankan Syariah di Kota Lhokseumawe adalah kontrak hiwalah, murabahah dan qardh. Implementasi dan aplikasi yang ditentukan oleh Perbankan Syariah di Kota Lhokseumawe mencakup beberapa tahap, yaitu: Pelanggan mengajukan file aplikasi pembiayaan di Perbankan Syariah, pelanggan mengkonfirmasi sisa kredit di Bank asli, setelah menandatangani semua dokumen aplikasi, petugas keuangan dan pelanggan membawa uang tunai ke bank bahwa pembayaran dilakukan, pelanggan telah ditransfer ke Perbankan Syariah di Kota Lhokseumawe setelah menandatangani perjanjian pembiayaan dan mengajukan legalitas jaminan. (2) Alasan pelanggan beralih ke bank Syariah di Kota Lhokseumawe adalah karena pelanggan menginginkan pembiayaan berdasarkan sistem syariah, mudah diakses oleh publik, prosesnya cepat, biaya administrasi dan asuransi lebih murah, sehingga pelanggan tertarik untuk beralih ke Perbankan Syariah di Kota Lhokseumawe dengan kontrak pembiayaan murabahah. Kata kunci: Take Over, Konvesional Bank dan Bank Syariah.

The performance of Islamic banking among the commercial banks in Malaysia

2008 ◽  
Vol 5 (1) ◽  
pp. 59
Author(s):  
Samsuwatd Zuha Mohd Abbas ◽  
Norli Ali ◽  
Aminah Mohd Abbas
Keyword(s):  
Commercial Banks ◽  
Positive Impact ◽  
Bank Performance ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Assets ◽  
Return On Equity ◽  
Accounting Performance ◽  
Significant Difference ◽  
The Mean

This paper examines the accounting performance of the Islamic banking among (??) commercial banks in Malaysia. A total of 18 commercial banks which include 4 Islamic banks are selected as samples covering the period of 2000 - 2006. Accounting performance is measured by the return on assets (ROA) and return on equity (ROE). The objective of the study is (1) to determine whether Islamic banking performance is at par with the conventional banking and (2) to investigate whether the type (Islamic or conventional bank) and age of bank influence the performance. Result of the independence t-test of the study shows that there is no significant difference in the performance of the Islamic and the conventional banking in Malaysia although the mean score for conventional banking is higher. The regression results show that the age of banks has a positive impact on the bank performance where as none of the types of banks influence performance.

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