EVALUASI PROFITABILITAS BANK UMUM SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA
Keywords:
Profitability, Capital, Asset Quality, Liquidity
Abstract
This study aims to evaluate the profitability of Islamic commercial banks in Indonesia, a case study at Panin Dubai Dubai Bank. The data used is the Panin Dubai Syariah Bank's monthly financial statements for the 2015-2017 period. Research using the Du Pont system, trend analysis, and common-size analysis. Profitability is measured by ROE (Return on Equity), ROA (Return on Asset) The results of this study found a decline in earnings performance in the use of equity and assets. This decrease in profitability was due to an increase in provision for impairment losses as a result of an increase in non- performing financing and an increase in employee expenses.
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Bessis, Joel. 2010. Risk Management in Banking. Third Edition. United Kingdom: A John Wiley dan Sons, Ltd, Publication.
Brigham, E.F dan Daves, P. 2015. Intermediate Financial Management, 12th edition, Florence: Cengage Learning, Inc.
Chokri, Terzi. and Anis, El Ammari. 2018. “Measuring the Financial Performance of Islamic Banks in Selected Countries.”Journal of Business & Financial Affairs Volume 7, Issue 1 : 1-5
Damodaran , A. (2014), Applied Corporate Finance, 4th, New York :John Wiley & Sons, Inc.
Duraj, Brunilda. and Moci, Elvana. 2015. “Factors Influencing The Bank Profitability: Empirical Evidence From Albania.” Asian Economic and Financial Review 5(3):483-494
Duttweiler, R. 2009. Managing Liquidity in Banks. West Sussex: John Wiley & Sons Ltd.
Ehrhardt, M. C. & Brigham, E. F. 2017. Corporate Finance: A Focused Approach, 6th edition, Bostom: Cengage Learning,
Greuning, H.V., & Iqbal, Z., 2008. Risk Analysis for Islamic Banks, Washington DC.: The International Bank for Reconstruction and Development / The World Bank,
Ikatan Bankir Indonesia, 2016 Manajemen Kesehatan Bank Berbasis Risiko, Jakarta, PT Gramedia Pustaka Utama.
Ibrahim, Mukdad. 2015. “Measuring the Financial Performance of Islamic Banks.” Journal of Applied Finance & Banking, Vol. 5, No. 3: 93-104
Koch, T, W. & MacDonal, S, S. 2014. Bank Management, 8th edition. Florence: Cengage Learning, Inc,
Mansyur, Nawir. 2017. “Impact Financial Risk on Financial Performance Bank in Indonesia.” The International Journal Of Business & Management, Vol 5 Issue 10: 305-310
Poudel, Ravi Prakash Sharma. 2012. “The impact of credit risk management on financial performance of commercial banks in Nepal”, International Journal of Arts and Commerce Vol.1 N0 5 : 9-15.
Otoritas Jasa Keuangan . 2018. Statistik Perbankan Syariah. Januari.
Rahman, Nora. A. A, and Saeed, Maytham. H. 2015 “An Empirical Analysis of Liquidity Risk and Performance in Malaysia Banks.” Australian Journal of Basic and Applied Sciences 9 (28) : 80-84.
Ross, P. S. & Hudging, S. C. 2010. Bank Management & Financial Services, 8th edition, New York McGraw-Hill International Edition,
Ross. S, A. Westerfield. R, W. Jaffe, J. & Jordan, B. D. 2016. Corporate Finance 11th edition, New York: McGraw-Hill Education.
Sharma, Satish., Shebalkov, M., and Yukhanaev, A. 2016.” Evaluating Banks Performance Using Key Financial Indicators: A Quantitative Modeling of Russian Banks.” The Journal of Developing Areas Volume 50 No. 1: 425-453
Surat Edaran Otoritas Jasa Keuangan Nomor 10/SEOJK.03/2014 tentang Penilaian Tingkat Kesehatan Bank Umum Syariah dan Unit Usaha Syariah.
Qasim, Yazan., Mohamad, Y., and Ibrahim, N. 2017” Measuring the Performance of Jordanian Islamic Banks” Journal of Public Administration and Governance Vol. 7, No. 1: 25-47.
Zulkarnaen, W., & Suwarna, A. (2017). Pengaruh Insentif Terhadap Kinerja Karyawan Di Bagian Mekanik PT. Erlangga Aditya Indramayu. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 1(1), 33-52
Published
2020-05-16
How to Cite
Mansyur, N. (2020). EVALUASI PROFITABILITAS BANK UMUM SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 4(2), 163-182. https://doi.org/10.31955/mea.v4i2.338
Section
Articles
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