Analisis Penilaian Kesehatan Bank Menggunakan Metode Risk Profile, Earning dan Capital Pada BPRS

Authors

  • Hulfa Raihani UIN Imam Bonjol Padang

DOI:

https://doi.org/10.31958/ab.v2i1.4818

Keywords:

Islamic Rural Banks, RGEC, Risk Profile, Earning, Capital

Abstract

The aim of this research to was find out the health level Islamic Rural Banks in West Sumatra Province for the 2014-2018 period using the Risk Profile, Earning, and Capital methods. This research used a quantitative approach that was supported by the use of descriptive statistical analysis. The results show that this study can be concluded that during 2014-2018 based on several financial ratios that exist in the RGEC method, namely Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Return on Asset (ROA), Return on Equity (ROE), Beban Operasional Pendapatan Operasiona (BOPO) and Capital Adequacy Ratio (CAR) at Islamic Rural Banks , which consists of PT BPRS Ampek Angkek Canduang, PT BPRS Carana Kiat Andalas, and PT BPRS Haji Miskin as a whole are ranked less healthy (PK-4), with a composite value of 56.66%,

References

Abdullah, M, M., (2006). Hukum Perbankan dan Perkembangan Bank Syariah di Indonesia. Banjarmasin: Antasari Press.
Antonio, M, S,. (2001). Bank Syariah dari Teori ke Praktek. Jakarta: Gema Insani.
Budisantoso, T., & Nuritomo. (2015). Bank dan Lembaga Keuangan Lain. Jakarta: Salemba Empat.
Darsono. (2017). Perbankan Syariah Di Indonesia, Kelembagaan dan Kebijakan Serta Tantangan ke Depan. Jakarta: Rajawali Pers.
Dendawijaya, L. (2009). Manajemen Perbankan. Jakarta: Ghalia Indonesia.
Harahap, S,S. (2011). Teori Akuntansi. Jakarta: Rajawali Pers.
Hasan, Z. (2009). Undang-Undang Perbankan Syariah. Jakarta: PT Raja Grafindo Persada.
Indonesia, B. (2016). Manajemen Kesehatan Bank Berbasis Resiko. Jakarta: Gramedia Pustaka Utama.
Kariyoto. (2017). Analisis Laporan Keuangan. Malang: UB Press.
Kasmir. (2003). Bank dan Lembaga Keuangan Lainnya. Jakarta: PT Raja Grafindo Persada.
Kasmir, & Jakfar. (2005). Studi Kelayakan Bisnis. Jakarta: Kencana.
Martin, D. J. (1999). Dasar-dasar Manajemen Keuangan. Jakarta: PT Raja Grafindo Persada.
Muhammad. (2005). Manajemen Bank Syariah. Yogyakarta: AMPYKPN.
Oktaviani, S. (2018). Analisis Penilaian Tingkat Kesehatan Bnak Dengan Metode Risk Profile, Good Corporate Governance, Earnings, Capital. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi. Vol.5, No. 2. 2018.
Putri, R. A., & Marsiwi, D. (2018). Analisis Tingkat Kesehatan Bank Menggunakan Metode CAMEL DAN RGEC (Studi Pada BPR Konvensional Dan BPR Syariah Di Kabupaten Ponorogo).
Rahayu, D., & Suhendro, S. (2016). Analisis Kesehatan Bank Mandiri dan Bank BCA dengan Metode RGEC tahun 2010-2014. Jurnal Ilmiah Wahana Akuntansi, Vol. 11. No.1. 2016
Sunyoto, D. (2011). Riset Bisnis engan Analisis Jalur SPSS. Jakarta: Gava Media.
Umar, I. (2003). Metode Riset Akuntansi Terapan. Jakarta: Ghalia Indonesia.
Utami, A. (2012). Jurus Kilat Membuat Laporan Keuangan. Katalog Dalam Terbitan.
Veithrizal, R. (2007). Bank and Financial Institution Manage ment. Jakarta: PT Raja Grafindo Persada.
Yusanto, M. I., & Kusuma, M. K. W. (2002). Menggagas Bisnis Islam. Jakarta: Gema Insani

Downloads

Published

2022-01-31

How to Cite

Raihani, H. (2022). Analisis Penilaian Kesehatan Bank Menggunakan Metode Risk Profile, Earning dan Capital Pada BPRS. Al-Bank: Journal of Islamic Banking and Finance, 2(1), 28–44. https://doi.org/10.31958/ab.v2i1.4818

Issue

Vol. 2 No. 1 (2022): January - June 2022

Section

Articles

License

Copyright (c) 2022 Al-bank: Journal of Islamic Banking and Finance

Creative Commons License

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

Copyright Notice
Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal the right of first publication with the work simultaneously licensed under?áa Creative Commons Attribution-NonCommercial 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.