DISPLACED COMMERCIAL RISK: STUDI EMPIRIS BANK UMUM SYARIAH DI INDONESIA

Gista Rismayani, Ulfa Luthfia Nanda

Abstract


The different instruments used in Islamic Banks and Conventional Banks have effected to occur the rate return risk to Islamic Bank because there is a change of profit sharing rate who paid to the depositor. The rate return risk is Islamic bank gets displaced commercial risk (DCR). It means the risk happened when Islamic banks did operational by sharia principle but can not a competition to pay return to depositor compare return who paid by Conventional Banks as competitioner. The purpose of this paper is to describes how displaced commercial risk (DCR) in Islamic banks in Indonesia. This paper used descriptive methods  with a quantitative approach. This paper used secondary data with 10 Islamic banks in Indonesia for the period 2012-2017. The result showed that Bank Syariah Mandiri had a high ranking for DCR to 16,2569. So that, Bank Bukopin Syariah has the lowest DCR to 0,4789. The implication of this paper is the displaced commercial risk can be mitigated by apply Profit Equilization Reserve (PER).


Keywords


Displaced Commercial Risk; Islamic Bank;

References


Accounting and Auditing Organization of Islamic Financial Institution (AAOIFI).

Affandi, Ahmad&Tamanni, Luqyan. (2010). Monetary Policy Shocks And Islamic Banks Deposit in Indonesian Dual Banking System After The Financial Crisis. Jurnal Keuangan dan Perbankan, Vol. 14, No.3: 491-500.

Arshad, Norazizah Che., et al. (2014). Determinants of Displaced Commercial Risk in Islamic Banking Institutions: Malaysia Evidence. Trikonomika Vol. 13, No. 2.

Dzakiyah, Kiky. (2018). Pengaruh Faktor Pemicu Displaced Commercial Risk Terhadap Keputusan Anggota untuk Tetap Menjadi Anggota di BMT UGT Sidogiri Cabang Surabaya. Skripsi. Universitas Islam Negeri Sunan Ampel Surabaya.

Farooq, Mohammad Omar. (2012). Displaced Commercial Risk (DCR) and Value of Alpha (α%) for Islamic Banks in Bahrain/GCC. Paper for Gulf Research Council Conference July 11-14.

Hasanah, Heni. (2013). Displaced Commercial Risk: Empirical Analysis on the Competition between Conventional and Islamic Banking Systems in Indonesia. Advances in Natural and Applied Science 7(3): 292-299

Musri & Rama. (2015). Analisis Perilaku Deposan Perbankan di Indonesia (Studi Kasus Bank Syariah dan Bank Konvensional). The Journal of Tauhidinomics Vol 1 No. 1 (2015): 1-34.

Rahmatur dan Septarini. (2016). Dampak Faktor Pemicu Terjadinya Displaced Commercial Risk Terhadap Keputusan Nasabah Untuk Tetap Menjadi Nasabah Bank Syariah di Surabaya. Jurnal Ekonomi Syariah Teori dan Terapan Vol. 3 No. 9 September 2016: 728-743

Statistik Perbankan Syariah Otoritas Jasa Keuangan (www.ojk.go.id)

Sugiyono. 2012. Metode Penelitian Bisnis. Bandung: Alfabeta.

Surat Edaran Otoritas Jasa Keuangan No. 10/SEOJK.03/2014 Tentang Penilaian Tingkat Kesehatan Bank Umum Syariah dan Unit Usaha Syariah.

Triyuwono, Iwan. (2003). Sinergi Oposisi Biner: Fomulasi Tujuan Dasar Laporan Keuangan Akuntansi Syariah. Iqtisad Journal of Islamic Economics. Vol. 4 No. 1 pp 29-90.

Wahab, Wirdayani. (2016). Pengaruh Tingkat Bagi Hasil terhadap Minat Menabung di Bank Syariah. JEBI (Jurnal Ekonomi Bisnis dan Islam). Vol 1, Nomor 2, Juli-Desember 2016.

Zainol, Z.&Kassim, S. (2010). An analysis of Islamic Banks’ Exposure to Rate of Return Risk. Journal of economic Cooperation and Development, 31(1): 59-84.

Peraturan Perundang-undangan:

Undang-undang Nomor 21 tahun 2008 Tentang Perbankan Syariah.


Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 JURNAL AKUNTANSI

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

Creative Commons License
Jurnal Akuntansi by Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Siliwangi is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Based on a work at http://jurnal.unsil.ac.id/index.php/jak.

Jurnal Akuntansi Visitor Counter JAK Stats