Analisis Kinerja Keuangan Bank Bjb Syariah Menggunakan Metode Risk Profile, Good Corporate Governance, Earning, Capital (RGEC)  Periode 2017-2021

Riski Siti Nurjanah; Jalaludin Jalaludin; Saepul Bahri; Ayi Nurbaeti

doi:10.37726/ee.v7i2.486

Riski Siti Nurjanah Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) Indonesia Purwakarta
Jalaludin Jalaludin Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) Indonesia Purwakarta
Saepul Bahri Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) Indonesia Purwakarta
Ayi Nurbaeti Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) Indonesia Purwakarta

DOI: https://doi.org/10.37726/ee.v7i2.486

Keywords: BJB, Syariah, Kinerja Keuangan, RGEC

Abstract

Financial performance is a reflection of the success or failure of a bank in carrying out its operational activities. The measuring instrument for assessing a bank's financial performance which states whether or not a bank is healthy is described in detail in the provisions governing the bank's soundness level. In measuring the financial performance of a healthy bank or not, the ratio value is used. This research is motivated by the ratio with the predicate Very Healthy, healthy, quite healthy, less healthy and very unhealthy. The purpose of this study is to determine the financial performance of BJB Syariah Bank based on Risk Profile, Good Corporate Governance, Earning, Capital from 2017-2021. This research uses a descriptive qualitative approach using the measurement of the RGEC ratio. It can be concluded that the BJB Syariah bank has a BJB Syariah Health Level for the 2017-2021 period with the Risk Profile method (Risk Profile) consisting of NPF and FDR. NPF in 2017-2021 was in the range of 3.42 and 5.28 categorized as very healthy. FDR in 2017-2021 was in the range of 81.55 and 93.56 categorized as quite healthy. Good Corporate Governance of BJB Syariah for the 2017-2021 period is in the range 2 and 3 which is categorized as quite healthy. Earnings (profitability) consisting of ROA and NIM of BJB Syariah for the period 2017-2021 are in the range of 4,870 and 5,771 categorized as very healthy. The ROA of BJB Syariah for the 2017-2021 period is in the range of 0.4 and 0.10 which is categorized as unhealthy. BJB Syariah's capital for the 2017-2021 period is in the range of 14.95 and 24.14 which is categorized as very healthy. RGEC BJB Syariah for the period 2017-2021 is in the range of 71.99 categorized as healthy.

References

Angraini, D. (2018). Pengaruh Dana Pihak Ketiga, Non Performing Financing, Tingkat Bagi Hasil Dan Modal Sendiri Terhadap Profitabilitas Dengan Pembiayaan Bagi Hasil Sebagai Variabel Intervening Pada Perbankan Syariah. Jabi (Jurnal Akuntansi Berkelanjutan Indonesia), 1(1), 122–146.

Bank Bjb Syariah. (2022). Bank Bjb Syariah. Bank Bjb Syariah.

Dareho, H. T. (2016). Analisis Laporan Arus Kas Untuk Menilai Kinerja Keuangan Pada Pt. Ace Hardware Indonesia Tbk. Jurnal Emba: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 4(2).

Gandawari, Y., Areros, W. A., & Keles, D. (2017). Analisis Tingkat Kesehatan Bank Menggunakan Metode Rgec Pada Pt. Bank Sulutgo Periode 2014-2016. Jurnal Administrasi Bisnis (Jab), 5(003).

Harefa, N. A. (2022). Analisis Rasio Keuangan Pt. Indocement Tunggal Prakarsa Tbk 2010-2019.

Ikatan Akuntansi Indonesia. (2020). Akuntansi Keuangan Syariah. Ikatan Akuntansi Indonesia.

Ikatan Bankir Indonesia (Ibi). (2016). Manajemen Kesehatan Bank Berbasis Risiko (1st Ed.). Pt Gramedia Pustaka Utama.

Kafi, M. S. (2018). Analisis Rasio Likuiditas, Rentabilitas Dan Solvabilitas Untuk Mengukur Kinerja Keuangan. (Jmk) Jurnal Manajemen Dan Kewirausahaan, 3(2), 49–60.

Kasmir. (2014). Bank Dan Lembaga Keuangan Lainnya. Rajawali Pers.

Muyasaroh, I. H. (N.D.). Analisis Kinerja Keuangan Berdasarkan Prinsip Rgec (Risk Profile, Good Corporate Governance, Earning, And Capital) Pada Bank Syariah Tahun 2017-2019. Jurnal Ekonomi Syariah Pelita Bangsa P-Issn, 2528, 244.

Putra, R. Y. (2020). Pengelolaan Risiko Kepatuhan Pada Perbankan Syariah. Jurist-Diction, 3(2), 687–708.

Rachmaniyah, F., & Nugroho, A. Y. (2019). Analisis Kinerja Keuangan Dengan Metode Economic Value Added (Eva) Pada Pt. Fast Food Indonesia Tbk. Humanis: Jurnal Ilmu-Ilmu Sosial Dan Humaniora, 11(1), 69–74.

Rakhmawati, A. N. (2017). Analisis Rasio Likuiditas, Solvabilitas Dan Profitabilitas Guna Mengukur Kinerja Keuangan Pt. Vepo Indah Pratama Gresik. E-Journal Akuntansi" Equity", 3(3).

Ramadhanty, T. N., Musriha, M., & Noviandari, I. (2021). Analisis Rasio Keuangan Terhadap Kinerja Keuangan Pada Pt. Bank Pembangunan Daerah Jawa Barat Dan Banten, Tbk. Ekobis: Jurnal Ekonomi & Bisnis, 1(3), 183–188.

Samanto, H., & Hidayah, N. (2020). Analisis Penilaian Tingkat Kesehatan Bank dengan Metode RGEC Pada PT Bank BRI Syariah (Persero) 2013-2018. Jurnal Ilmiah Ekonomi Islam, 6(3), 709–715.

Sianipar, L. U. S., Jubi, J., Susanti, E., & others. (2016). Analisis Laporan Arus Kas untuk Menilai Kinerja Keuangan pada Pt Indofood Sukses Makmur, Tbk yang Terdaftar di Bursa Efek Indonesia. Sultanist: Jurnal Manajemen Dan Keuangan, 4(2), 83–89.

Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.

Syaifullah, M., Anwari, K., & Akmal, M. (2020). Kinerja Keuangan Bank Syariah dengan Asset Quality, Earnings, Liquidity, dan Sharia Conformity. Rajawali Pers.

V. Wiratna Sujarweni. (2021). Analisis Laporan Keuangan Teori, Aplikasi & hasil penelitian. Pustaka Baru Press.