Implementasi Metode RGEC Sebagai Dasar Analisis Tingkat Kesehatan Kinerja Keuangan Bank Syariah Bukopin Periode 2016-2020

Authors

  • Handila Rizka Universitas Islam Negeri Sunan Ampel Surabaya
  • Muhammad Iqbal Surya Pratikto Universitas Islam Negeri Sunan Ampel Surabaya

DOI:

https://doi.org/10.30659/jai.11.2.146-158

Abstract

Abstract

Banks as one of the institutions that control the state economy have an obligation to maintain and maintain the trust of the public to always apply the precautionary principle to each managed fund and pay attention to risk management as a source that can affect the soundness of a bank. RGEC as a method of analyzing comprehensively the soundness of a bank's financial performance by applying four important components in the analysis process, the four components include Risk Profile, GCG or Good Corporate Governance, Earning, and Capital. This study aims to determine whether or not Bukopin Syariah Bank is healthy in the last five years from 2016 to 2020 using the RGEC method. The type of research used in the current study is explanatory research. This study obtained the final result that Bukopin Syariah Bank in 2016 and 2017 was included in the PK-2 category so that it was declared to be in a healthy condition, while in 2018 to 2020 the analysis of the soundness of Bukopin's financial performance was in the PK-3 category so that it was declared a bank. have been in poor health in the last three years.

Keywords: Bank Soundness Level; Financial Performance; RGEC Method; Bukopin Syariah Bank

Abstrak

Perbankan sebagai salah satu lembaga pemegang kendali perekonomian negara memiliki kewajiban dalam menjaga dan memelihara amanah dari masyarakat untuk senantiasa menerapkan prinsip kehati-hatian terhadap setiap dana yang dikelola dan memperhatikan manajemen risiko sebagai sumber yang dapat mempengaruhi tingat kesehatan suatu bank. RGEC sebagai salah satu metode analisis tingkat kesehatan kinerja keuangan suatu bank yang komprehensif dengan menerapkan empat komponen penting dalam proses analisisnya, empat komponen tersebut diantaranya Risk Profile, GCG atau Good Corporate Governance, Earning, dan Capital. Penelitian ini ditujukan guna mengetahui sehat atau tidaknya Bank Syariah Bukopin dalam lima tahun terakhir terhitung tahun 2016 hingga 2020 menggunakan metode RGEC. Jenis penelitian yang digunakan dalam penelitian saat ini yaitu explanatory research. Penelitian ini mendapatkan hasil akhir bahwa Bank Syariah Bukopin pada tahun 2016 dan 2017 masuk pada kategori PK-2 sehingga dinyatakan berada pada kondisi sehat, sedangkan pada tahun 2018 hingga 2020 analisis tingkat kesehatan kinerja keuangan Bank Syariah Bukopin masuk pada kategori PK-3 sehingga dinyatakan bank mengalami kondisi kurang sehat pada tiga tahun terakhir.

Kata Kunci: Tingkat Kesehatan Bank; Kinerja Keuangan; Metode RGEC, Bank Bukopin Syariah

Author Biography

  • Handila Rizka, Universitas Islam Negeri Sunan Ampel Surabaya
    Mahasiswa Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Ampel Surabaya

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Published

2022-11-21

Issue

Vol. 11 No. 2 (2022): Jurnal Akuntansi Indonesia

Section

Articles

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