Analisis Kinerja Keuangan Bank Umum Syariah pada Masa Pandemi Covid-19 Menggunakan Metode Camel (Capital, Asset Quality, Management, Earnings, Liquidity)

Fathun Ni'am Dwi Syahputra, Dwiyani Sudaryanti, Junaidi Junaidi

Abstract


This research aims to determine the financial performance of Sharia Commercial Banks during COVID-19 pandemic using CAMEL method. The type of this research is descriptive analysis and uses quantitative approach. Sample of this research are 11 Sharia Commercial Banks that fulfill the criteria of research sample. The data collection technique in this research is to use secondary data in the form of quarterly financial reports of Sharia Commercial Banks for the 2020 Quarter II period to the 2021 Quarter I period. The data obtained is analyzed first with financial ratios, then the final CAMEL value is determined based on the health weight of each ratio. The ratios in this research are CAR to analyze the Capital aspect, NPF to analyze the Asset Quality aspect, NPM to analyze the Management aspect, ROA and BOPO to analyze the Earnings aspect, and FDR to analyze the Liquidity aspect. The results of this study indicate that in general the soundness of Sharia Commercial Banks during the COVID-19 pandemic (Quarter II of 2020 to Quarter I of 2021) is in the healthy criteria with an average composite value 2,1. Thus, it can be concluded that Sharia Commercial Banks are able to overcome the negative effects and economic conditions that occurred during the pandemic.

Full Text:

PDF

References


Azhari, A. R., & Wahyudi, R. (2020). Analisis kinerja perbankan syariah di Indonesia: Studi masa pandemi covid-19. Ekonomi Syariah Indonesia, 10(2), 67–83.

Dewi, M. (2017). Penilaian kinerja keuangan perusahaan dengan menggunakan metode EVA (Economic Value Added) (Studi kasus pada PT. Krakatau Steel Tbk periode 2012-2016). Jurnal Manajemen dan Keuangan Unsam, 6(1), 648–659.

Fitriani, P. D. (2020). Analisis komparatif kinerja keuangan bank umum syariah pada masa pandemi covid-19. Jurnal ilmu akuntansi dan bisnis syariah, 2(02), 114–124.

Iswari, P. W., & Amanah, A. (2015). Kinerja keuangan bank umum syariah: Negara vs swasta. Islaminomics: Journal of Islamic Economics, Business and Finance, 6(2). https://doi.org/10.47903/ji.v6i2.36

Maulini, A. (2020). Analisis tingkat kesehatan bank menggunakan metode CAMEL (studi pada PT. Bank Aceh Syariah periode 2015-2017). [Skripsi, Universitas Islam Negeri Ar-Raniry Banda Aceh].

Muchlish, A., & Umardani, D. (2016). Analisis perbandingan kinerja bank syariah dan bank konvensional di Indonesia. Jurnal Manajemen dan Pemasaran Jasa, 9(1), 129–156.

Olanda, Y. (2019). Analisis kinerja keuangan Bank Syariah Mandiri dengan menggunakan metode CAMEL. [Skripsi, Institut Agama Islam Negeri Curup].

Puteri, M. D. (2018). Analisis pengukuran kinerja keuangan bank umum syariah di Indonesia menggunakan metode Sharia Conformity and Profitability (SCNP) model. [Skripsi, Universitas Islam Negeri Raden Intan Lampung].

Sari, A. (2018). Analisis kinerja keuangan bank syariah (studi kasus: PT Bank Syariah Mandiri, Tbk tahun 2015-2017). [Skripsi, Universitas Negeri Yogyakarta].

Soemitra, A. (2009). Bank dan lembaga keuangan syariah. Kencana.

Umardani, D., & Muchlish, A. (2019). Analisis perbandingan kinerja keuangan bank syariah dan bank konvensional. Progress: Jurnal Pendidikan, Akuntansi dan Keuangan, 2(2), 136–146. https://doi.org/10.47080/progress.v2i2.615

Vivin, Y. A., & Wahono, B. (2017). Analisis perbandingan kinerja keuangan bank umum syariah dengan bank umum konvensional di Indonesia. e-Jurnal Riset Manajemen, 77–97.

Yuliana. (2020). Analisis kinerja keuangan dengan menggunakan metode CAMEL pada PT. Bank Rakyat Indonesia (persero), Tbk. [Skripsi, Universitas Muhammadiyah Makassar].


Refbacks

  • There are currently no refbacks.




El-Aswaq : Islamic Economic and Finance Journal is indexed by:

   

El-Aswaq : Islamic Economic and Finance Journal also registered in ICI (Index Copernicus International) as N/I Journal

 Creative Commons License

El-Aswaq : Islamic Economic and Finance Journal is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

View My Stats