Penilaian Kesehatan Bank Syariah di Indonesia dengan Metode RGEC

Authors

  • Selfi Afriani Gultom Politeknik Negeri Medan, Indonesia
  • Saparuddin Siregar Universitas Islam Sumatera Utara, Indonesia

DOI:

https://doi.org/10.29040/jiei.v8i1.4593

Abstract

This study aims to determine the existence of Islamic banking health in Indonesia during 2014-2018 using the RGEC (Risk profile, Good Corporate Governance, Earning, Capital) method. Risk profile with NPF and FDR approach. GCG with 11 management elements. Income with ROA, ROE and BOPO approaches. Capital with CAR approach. The sample taken is 11 Islamic banks that have spin of (separately) from their parent, and successively submit financial reports, GCG reports and risk management reports annually to Bank Indonesia. Data collection was carried out by accessing Islamic bank data which were examined through the official websites of BI, OJK and each Islamic bank website. Data analysis used quantitative descriptive method. The results show that the average condition of Islamic banking during 2014-2018 shows a composite rating of 2 or in a healthy condition but has not reached composite 3. An important research implication for Islamic bank management is that Islamic banks must continue to increase capital and profits then manage risk and run good governance so that the health of the bank is maintained and able to compete with conventional banks.

References

Aldoseri, M., & Worthington, A. C. (2009). Risk Management in Emerging Markets Risk Management in Islamic Banking: An Emerging Market Imperative. Journal of Islamic Accounting and Business Research, 8(15), 100–128. http://dx.doi.org/10.1108/978-1-78635-452-520161020%5Cnhttp://dx.doi.org/10.1108/JIABR-05-2014-0018%5Cnhttp://

Arsyadona, Siregar, S., Harahap, I., & Sugianto. (2020). Manajemen Risiko Reputasi pada Bank Syariah. Seminar Nasional Teknologi Komputer & Sains (SAINTEKS) 2020, 658–661. https://prosiding.seminar-id.com/index.php/sainteks

Elghuweel, M., Ntim, C., Opong, K., & Avison, L. (2017). Corporate governance, Islamic governance and earnings management in Oman: A new empirical insights from a behavioural theoretical framework. Journal of Accounting in Emerging Economies, 7(2), 190–224. https://doi.org/10.1108/JAEE-09-2015-0064

Grassa, R., Moumen, N., & Hussainey, K. (2020). Do ownership structures affect risk disclosure in Islamic banks? International evidence. Journal of Financial Reporting and Accounting, 19(3), 369–391. https://doi.org/10.1108/JFRA-02-2020-0036

Hasan, A. N., Abdul-Rahman, A., & Yazid, Z. (2020). Shariah governance practices at Islamic fund management companies. Journal of Islamic Accounting and Business Research, 11(2), 309–325. https://doi.org/10.1108/JIABR-03-2017-0045

Iskandar, I., Nuruddin, A., & Siregar, S. (2017). Manajemen Resiko Pembiayaan pada Bank Syariah: Suatu Tinjauan Filsafati. Al-Ulum: Jurnal Studi Islam, 17(1), 20–43. https://doi.org/10.30603/au.v17i1.25

Khalil, M., & Fuadi, R. (2016). Analisis Penggunaan Metode Risk Profile, Good Corporate Governance, Earning, and Capital (Rgec) Dalam Mengukur Kesehatan Bank Pada Bank Umum Syariah Di Indonesia Periode 2012-2014. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(1), 20–35. http://www.jim.unsyiah.ac.id/EKA/article/view/753

Kusnanto, A. (2018). Risk Profile, Good Corporate Governance, Earning, Capital (Rgec) Method Sebagai Instrumen Pengukur Tingkat Kesehatan Perbankan Syariah Di Indonesia. Jurnal Administrasi Bisnis, 6(2), 124. https://doi.org/10.14710/jab.v6i2.16614

Maghrebi, N., Mirakhor, A., & Iqbal, Z. (2016). Intermediate Islamic Finance. John Wiley & Sons Singapore Pte. Ltd. 1 Fusionopolis Walk, #07-01, Solaris South Tower, Singapore 138628 All.

Miah, M. D., & Sharmeen, K. (2015). Relationship between capital, risk and efficiency. International Journal of Islamic and Middle Eastern Finance and Management, 8(2), 203–221. https://doi.org/10.1108/imefm-03-2014-0027

Octaviani, S., & Saraswati, N. (2018). Analisis Penilaian Tingkat Kesehatan Bank Dengan Metode Risk Profile, Good Corporate Governance, Earnings, Capital. Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK), 5(2), 138. https://doi.org/10.30656/jak.v5i2.670

Peraturan Bank Indonesia No.13/1/PBI/2011. (2011). Peraturan Bank Indonesia No.13/1/PBI/2011 Tentang Penilaian Tingkat Kesehatan Bank. Peraturan Bank Indonesia, 1–31. https://www.ojk.go.id/id/regulasi/Pages/PBI-tentang-Penilaian-Tingkat-Kesehatan-Bank-Umum.aspx

Peraturan Bank Indonesia Nomor: 11/ 25 /Pbi/2011. (2011). 11/25/Pbi/2011. Peraturan Bank Indonesia Nomor: 11/ 25 /Pbi/2009. http://www.bi.go.id/id/peraturan/perbankan/Pages/pbi_112509.aspx

Å eho, M., Bacha, O. I., & Smolo, E. (2020). The effects of interest rate on Islamic bank financing instruments: Cross-country evidence from dual-banking systems. Pacific Basin Finance Journal, 62, 101292. https://doi.org/10.1016/j.pacfin.2020.101292

UU RI, N. 10 T. 1998. (1998). Undang-Undang RI No. 10 Tahun 1998 tentang Perbankan. Lembaran Negara Republik Indonesia, 182. http://www.bphn.go.id/data/documents/98uu010.pdf

Downloads

Published

08-03-2022

How to Cite

Gultom, S. A., & Siregar, S. (2022). Penilaian Kesehatan Bank Syariah di Indonesia dengan Metode RGEC. Jurnal Ilmiah Ekonomi Islam, 8(1), 315–327. https://doi.org/10.29040/jiei.v8i1.4593

Issue

Vol. 8 No. 1 (2022): JIEI : Vol. 8, No. 1, 2022

Section

Articles

Citation Check

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Most read articles by the same author(s)

1 2 > >>