ANALISIS KINERJA KEUANGAN BANK UMUM SYARIAH SEBAGAI DAMPAK INEFISIENSI OPERASIONAL

Diharpi Herli Setyowati

Abstract


This study aims to measure and analyze the effect of operational efficiency which is proxied by bank financial ratios consisting of the ratio of Operational Costs to Operating Income (BOPO), Allowance for Earning Asset Losses (PPAP), Non-Performing Finance (NPF), to Return on Assets (ROA). The method used in this research is an explanatory method. The sample of this research is 11 Islamic Commercial Banks (BUS) with the use of purposive sampling technique in determining the sample. The data used in this study are secondary data obtained from annual bank reports from 2010 to 2018. The analysis technique used is multiple linear regression analysis. The results showed that only BOPO had a negative and significant effect on financial performance, which was proxied by ROA.

Keywords


Efisiensi Operasional; BOPO; PPAP; NPF; Return on Assets

Full Text:

PDF

References


Ab-Rahim, Rossazana and Sheen Nie Chiang. (2016). Market structure and performance of Malaysian banking industry. Journal of Financial Reporting and Accounting, Vol. 14 Iss 2 pp. 158 – 177.

Ang, Robert. (1997). Buku Pintar Pasar Modal Indonesia (The Intelligent Guide to Indonesian Capital Market), Mediasoft Indonesia, Jakarta.

Bank Indonesia. (2003). Pedoman Akuntansi Perbankan Syariah Indonesia. Jakarta: BI.

Dewi, R. P., Setyowati, D. H., dan Setiawan. (2017). Faktor Penentu Pendapatan Margin Istishna pada Bank Umum Syariah di Indonesia. Jurnal Ekonomi dan Bisnis Terapan, vol. 13, no. 1, 31-40.

Ferari, Nico dan Heri Sudarsono. (2011). Tingkat Efisiensi Perbankan Syariah dan Konvensional dengan Mengunakan Data Envelopment Analysis (DEA). Jurnal Ekonomi & Keuangan Islam, Vol. 1, No. 2, 141-148.

Hadad, M. D., W. Santoso., D. Ilyas., dan E. Mardanugraha. (2003). Analisis Efisiensi Industri Perbankan Indonesia: Pengukuran Metode Non parametrik Data Envelopment Analysis (DEA). Research Paper No.7/5. Biro Stabilitas Sistem Keuangan Bank Indonesia.

Harahap, Sofyan Syafri. (2009). Teori Kritis Laporan Keuangan. Jakarta: Bumi Aksara.

Hijriyani, N. Z., & Setiawan. (2017). Analisis Profitabilitas Perbankan Syariah di Indonesia sebagai Dampak dari Efisiensi Operasional. Jurnal Kajian Akuntansi, Vol. 1, No. 2, 194-209.

Khan, M.A. (2003). Islamic Economics and Finance: A Glossary, 2nd ed., Routledge, London.

Masood, O and Ashraf, M. (2012). Bank-specific and macroeconomic profitability determinants of Islamic banks: The case of different countries. Qualitative Research in Financial Markets, Vol. 4, no. (2/3), pp.255-268.

Nurkhosidah, S. (2009). Analisis Pengaruh Variabel Non Performing Financing,

Penyisihan Penghapusan Aktiva Produktif, Financing to Deposit Ratio, Biaya Operasional per Pendapatan Operasional terhadap Profitabilitas pada Bank Syariah

Mandiri. Yogyakarta: Skripsi, Universitas Islam Sunan Kalijaga. Retrieved from: http://digilib.uinsuka.ac.id/3564/1/BAB%20I%2CV%2C%20DAFTAR%20PUSTAKA.pdf.

Otoritas Jasa Keuangan. (2018). Statistik Perbankan Syariah 2018 [Online]. Tersedia: www.ojk.go.id. [Diakses 28 Juli 2019].

Prakarsa, Rhomadon Adhitia dan Setiawan. (2018). Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Praktik Perataan Laba (Studi Pada Perusahaan Keuangan Sub Sektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2017). Politeknik Negeri Bandung: 9th Industrial Research Workshop and National Seminar.

Puteh, Anwar, Muhammad Rasyidin, and Nurul Mawaddah. (2018). Islamic Banks in Indonesia: Analysis of Efficiency. In Proceedings of MICoMS 2017. Published online: 11 Jul 2018; 331-336.

Republika. Penyebab Perkembangan Bank Syariah di Indonesia Lambat. Diakses: 1 Oktober 2019,https://www.republika.co.id/berita/ekonomi/syariah-ekonomi/18/12/08/pjdd1q383 -penyebab-perkembangan-bank-syariah-di-indonesia-lambat.

Sabir M, Muh, Muhammad Ali, dan Abd. Hamid Habbe. (2012). Pengaruh Rasio Kesehatan Bank terhadap Kinerja Keuangan Bank Umum Syariah dan Bank Konvensional di Indonesia. Jurnal Analisis.

Seelanatha, L. (2010). Market structure, effciency and performance of banking industry in Sri Lanka. Banks and Bank Systems, Vol. 5 No. 1.

Setiawan dan Ratna Maya Sari. (2018). Rentabilitas Bank Umum Syariah Sesudah Spin-Off Berdasarkan Tipe Pemisahannya di Indonesia. Amwaluna, Vol. 2 No.1 (Januari, 2018), Hal 74-92.

Sugiyono. (2013). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Taruna, Rizky Dwi dan Setiawan. (2019). Pengaruh Kinerja Keuangan terhadap Pertumbuhan Laba Bank Umum di Indonesia. Accounting Information System, 69-78.

Ummah, Rohmatul. (2010). Pengaruh Efisiensi Operasional dengan Kinerja Profitabilitas pada Sektor Perbankan Syariah: Studi Kasus Bank Syariah Mandiri, Tbk. Skripsi. Universitas Islam Negeri Syarif Hidayatullah.

Ummah, Fathya Khaira dan Edy Suprapto. (2015). Faktor-Faktor yang Mempengaruhi Profitabilitas Pada Bank Muamalat Indonesia. Jurnal Ekonomi dan Perbankan Syariah.

Weygandt, Jerry J., K ieso, Donald E., Kell, Walter G. (1996). Accounting Principles, 4th Edition, John Wiley & Sons, Inc., USA.

Wibowo, Edhi Satriyo, Muhammad Syaichu. (2013). Analisis Pengaruh Suku Bunga, Inflasi, CAR, BOPO, NPF terhadap Profitabilitas. Semarang: Diponegoro Journal of Accounting.

Wiyono, Gendro. (2013). Analisis Potensi Rasio CAMEL sebagai Indikator Sinyal Kondisi Bermasalah Bank Perkreditan Rakyat Konvensional Daerah Istimewa Yogyakarta. Universitas Sarjanawiyata Tamansiswa: Jurnal Akuntansi. Vol.1, No.1.

Wong, J., Fong, T., Wong, E. and Choi, K.F. (2007), “Determinants of the performance of banks in Hong Kong”, Hong Kong Monetary Authority Quarterly Bulletin.




DOI: https://doi.org/10.32483/maps.v3i1.31

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 Diharpi Herli Setyowati

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Journal MAPS telah terindeks pada :