Analisis Tingkat Kesehatan Bank Muamalat Indonesia Dengan Metode ANGELS Periode 2016-2022
Abstract
Banking activities are increasingly developing in line with people's needs for carrying out economic transactions, and with advances in technology, competition between national banks has become increasingly fierce, as well as with the emergence of foreign banks which demand that national banks compete to improve the quality of performance and service. Banks need to be managed by management to the maximum extent possible so that they always make a profit and avoid all forms of losses that could affect the health of the bank itself. To find out if the bank is not experiencing losses, this is done by assessing the bank's health level. One method for assessing the level of bank health is the ANGELS method. Bank Muamalat Indonesia, seen from the assessment of its financial performance from 2016 to 2022, experienced a decline in financial performance as indicated by the rise and fall of the capital ratio, the decline in the ROA ratio and the increase in the company's operating expense ratio.
The aim of this research is to analyze the health level of Bank Muamalat Indonesia using the ANGELS method. period 2016-2022.
The research methodology used in this research is descriptive qualitative research supported by secondary data sources in the form of annual financial reports, corporate governance reports and sustainability reports for the 2016-2022 period. The data analysis technique used by the author in this research is by using the ANGELS analysis methods.
The results of this research show that Bank Muamalat Indonesia for the 2016-2022 period in assessing the bank's health level using the ANGELS method, the five indicators, namely trust management, non-economic wealth, give out, liquidity and sensitivity to market and socio-economic wealth, are predicted to be very healthy, however for the Earnings indicator, the ROA ratio section is predicted to be very unhealthy with an average value of 0.12%, meaning that Bank Muamalat Indonesia's ability to gain profits on its productive assets is still very small.
Keywords
References
Ahmed, M, Z Ahmed, I Ahmed, and M Nawaz. “Comparative Significance of the Four Perspectives of Balanced Scorecard.” Interdisciplinary Journal of Contemporary Research In Business 3 (2011).
Alvionita, Adelia Kumara. “Perbandingan Analisis CAMEL Dan RGEC Dalam Menilai Tingkat Kesehatan Bank Pada PT. Bank Central Asia, Tbk.” jurnal ilmiah Akuntansi dan Bisnis 4, no. 2 (2016): 1–9. www.pnm.co.id.
Ashuri, Reni Kristiana, and Muhamad Nadratuzzaman Hosen. “Analisa Tingkat Kesehatan PT. Bank BTPN Syariah Tbk. Periode 2016 -2020 Dengan Metode Camels, RGEC Dan
Altman Z-Score.” El-Qist: Journal of Islamic Economics and Business (JIEB) 12, no. 1 (2022): 77–95.
Djakaria, Azzahra, and Kristianingsih. “Analisis Komparatif Kinerja Keuangan Bank Umum Syariah Pemerintah Dan Bank Umum Syariah Swasta Nasional Dengan Metode RGEC Periode 2015-2019” 12 (2021): 4–5.
Elex, Sarmigi, Putra Eka, Bustami Yuserizal, and Parasmala Ennike. “Analisis Laporan Keuangan Perbankan Syariah.” 126. Indramayu, Jawa Barat: Penerbit Adab, 2022.
Fitrianto, Hendra, and Wisnu Mawardi. “Analisis Pengaruh Kualitas Aset, Likuiditas, Rentabilitas Dan Efisiensi Terhadap Rasio Kecukupan Modal Perbankan Yang Terdaftar Di Bursa Efek Jakarta.” Jurnal Studi Manajemen & Organisasi 3, no. 1 (2006): 1–11.
Francis, Hutabarat. “Analisis Kinerja Keuangan Perusahaan.” edited by Puspitasari Gita,
Banten: Desanta Publisher, 2021.
Hardani, Helmina Andriani, Ustiawaty Jumari, Fatmi Utami Evi, Rahmatul Ria Istiqomah, Asri Roushandy Fardani, Juliana Dhika Sukmana, and Hikmatul Nur Auliya. “Metode Penelitian Kualitatif & Kuantitatif.” In Metode Penelitian Kualitatif & Kuantitatif, edited by Abadi Husnu, 245. Yogyakarta: CV. Pustaka Ilmu Group, 2020.
Irham, Fahmi. “Pengantar Manajemen Keuangan : Teori Dan Soal Jawab.” 452. Bandung: Alfabeta, 2018.
Ismanto, H, A Widiastuti, H Muharam, I R D Pangestuti, and F Rofiq. “Perbankan Dan Literasi Keuangan.” 155. Sleman, Yogyakarta: Deepublish, 2019.
Iwan, Triyuwono. “ANGELS : Sistem Penilaian Tingkat Kesehatan Perbankan Syari’ah.”
Jurnal Akuntansi Multiparadigma 2, no. April (2011): 185.
Jumingan. “Analisis Laporan Keuangan.” 260. Jakarta: Bumi Aksara, 2006.
Korompis Vanessa, Rotinsulu Tri Oldy, and Sumarauw Jacky. “Analisis Perbandingan Tingkat Kesehatan Bank Berdasarkan Metode RGEC (Studi Pada PT Bank Rakyat Indonesia Tbk Dan PT. Bank Mandiri Tbk Tahun 2012-2014).” Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi 433, no. 4 (2015): 2012–2014.
Kusmaningtyas, Amiartuti. “Pengaruh Budaya Organisasi Dan Lingkungan Kerja Terhadap Kepuasan Kerja Dan Kinerja Karyawan Pada PT. Bank Muamalat Indonesia Divisi Konsumer Area Cabang Surabaya.” JMM17 : Jurnal Ilmu dan Ekonomi Manajemen 1, no. 01 (2014).
Luhur, Prasetiyo. “Menilai Kesehatan Bank Syariah Berbasis Maqashid Al Syariah.” edited by Nasurdi Moh, 211. Pekalongan: PT Nasya Expanding Management, 2022.
Mannan. “Islamic Economics : Theory and Practice : (Foundations of Islamic Economics).” In TA - TT -. New and re. Sevenoaks, Cambridge SE - XI, 425 p. ; 24 cm.: Hodder and Stoughton ; Islamic Academy Sevenoaks, Cambridge, 1986.
Maya, Indriastuti, and M Ifada Luluk. “Analisis Sistem Pengukuran Kinerja Perbankan Syariah.” Jurnal Akuntansi dan Perbankan 2 (2015): 309–319.
Muamalat, Bank. “Laporan Tahunan.” Last modified 2023. https://www.bankmuamalat.co.id/index.php/hubungan-investor/laporan-tahunan.
Ni, Kadek Alit Pradina Putri, Putu Wiagustini Luh, and Nyoman Abundanti Ni. “Pengaruh NPL, CAR Dan BOPO Terhadap Profitabilitas Pada BPR Di Kota Denpasar.” Jurnal Manajemen Unud 7, no. 11 (2018).
Romdhoni, Haris Abdul. “Analisis Rentabilitas Berbasis Laporan Keuangan BRI Syariah Tahun 2013–2015.” Jurnal Ilmiah Ekonomi Islam 01, no. 03 (2015): 1–10.
Rusmana, Agus, J R Suminar, P Hadisiwi, S Karlinah, S H Dwi Ridho Aulianto, S I K Ichsan Adil Prayogi, S I K Andini Claudita, S P Eni Kustanti, and S E Eko Retno Wulandari. “The Future of Organizational Communication In The Industrial Era 4.0: Book Chapter Komunikasi Organisasi.” Media Akselerasi, 2019.
Rusyadi, Fauzan, Wishanesta Kadek I Donny, Ruswadi, Nasution Thawap, Damanik Darwin, Wahyuarini Tri, Faliza Nur, Sudirjo Frans, Athian Mohammad Manan, and Sofyanty
Devy. “Manajemen Perbankan.” In Manajemen Perbankan, 176. Padang: Global Eksekutif Teknologi, 2023.
S, Nasution. “Metode Penelitian Naturalistik Kualitatif.” 159. 1st ed. Bandung: Tarsito, 1988. Said, Salmah, Andi Muhammad Ali Amiruddin, Ahmad Asad, Cecep Rustan, and A. Syathir Sofyan. “Managing with Sharia: Strengthening Sharia Banking Spiritual Literation.”
Jurnal Minds: Manajemen Ide dan Inspirasi 6, no. 2 (2019): 161.
Suryani, and Hendriyadi. “Metode Riset Kuantitatif: Teori Dan Aplikasi Pada PenelitSuryani, and Hendriyadi, Metode Riset Kuantitatif: Teori Dan Aplikasi Pada Penelitian Bidang Manajemen Dan Ekonomi Islam.” Jakarta: Prenada Media, 2016.
Suyatno, T, and Sekolah Tinggi Ilmu Ekonomi Perbanas. “Kelembagaan Perbankan.” Kerja sama Sekolah Tinggi Ilmu Ekonomi Perbanas, Gramedia, 1988.
Syofyan, Efrizal. Good Corporate Gorvernance (GCG). Edited by Hayat. Unisma Press, 2021.
DOI: https://doi.org/10.37058/ams.v1i2.12268
Refbacks
- There are currently no refbacks.
Copyright (c) 2024 AL-MUSAHAMAH: Journal of Islamic Economics, Finance, and Business
AL-MUSAHAMAH
Program Studi Ekonomi Syari'ah
Fakultas Agama Islam
Universitas Siliwangi
Jl. Siliwangi No.24 Kota Tasikmalaya
email: [email protected]
e-ISSN 3047-8847
Journal IndeXed By
JOURNAL VISITOR