EVALUASI PROFITABILITAS BANK UMUM SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA
Kata Kunci:
Profitabilitas, Permodalan, Kualitas Aset, Likuiditas
Abstrak
Penelitian ini bertujuan untuk mengevaluasi profitabilitas bank umum syariah di Indonesia, studi kasus pada Bank Panin Dubai Syariah. Data yang digunakan adalah laporan keuangan bulanan Bank Panin Dubai Syariah periode 2015-2017. Penelitian menggunakan Du Pont system, trend analysis dan common size analysis. Profitabilitas diukur dengan ROE (Return on Equity), ROA (Return on Asset) Hasil penelitian ini menemukan terjadi penurunan kinerja laba dalam penggunaan ekuitas dan aset. Penurunan profitabilitas ini disebabkan karena meningkatanya beban kerugian penurunan nilai aset keuangan sebagai akibat dari peningkatan pembiayaan bermasalah dan peningkatan beban tenaga kerja.
Referensi
Adam, Mustafa, H. M. 2014.” Evaluating the Financial Performance of Banks Using Financial Ratios: A Case Study of Erbil Bank for Investment and Finance.” European Journal of Accounting Auditing and Finance Research Vol.2, No.6: 162-177
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
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
Diterbitkan
2020-05-16
##submission.howToCite##
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
Bagian
Articles
##submission.copyrightStatement##
##submission.license.cc.by-nc4.footer##
