ANALISIS KINERJA KEUANGAN BANK UMUM SYARIAH DAN FAKTOR YANG MEMPENGARUHINYA
DOI:
https://doi.org/10.61769/jabs.v1i2.165Abstract
ABSTRACT
This study aimed to analyze the financial performance of Islamic banks with a range of factors. This study was conducted at 12 Islamic Banks in Indonesia from 2014 until 2015. These factors are used to measure the level of bank health assessment, to aimed Islamic banks in Indonesia that can direct and implement Islamic economic activities by creating justice evenly, especially in funding for the economic life of society and Islamic banks maintain economic and monetery stability in order to avoid unfair competition between financial istitutions. The data obtained in this study are secondary data from 2015 annual financial report audited. The method used is CAMELS analysis, this method used to measure the health of banks. The method used is the results of data analysis performance of Islamic banks in Indonesia is influenced by several factors, both financial and non-financial terms. In terms of overall Capital Ratio Adeqacy CAR above 8% indicates a healthy condition and NPF below 6%. Based on the analysis of the performance some Islamic Bank views of ROA and ROE included in the category of less healthy, it is because the Islamic Bank has not been able to optimize the capital on granting a loan to a third party so that the effect on earnings. Islamic Banks are expected to improve the ability of the asset and capital management so that the bank's profit could be improved. As well as the Islamic Banks should be able to improve banking principles caution in granting credit to minimize risk with regard to Islamic principles.
Keywords: Capital Adequacy Ratio, Return On Asset, Return On Equity, Non Perfomancing Financing.
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