Department of Management, 2008

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PERBANDINGAN KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA

ACHMAD FAUZAN

Abstract


The general-sharia bank is a financial department which is operated based on Islamic law principle. The main difference between the general-sharia bank and the general-conventional bank is the profit distribution. The general-sharia bank use profit sharing where as the general-conventional bank is the use interest rate. Recently, the general bank that is operated with sharia principles in Indonesia include: Bank Muamalat Indonesia, Bank Syariah mandiri, dan Bank Syariah Mega Indonesia. To know financial performance of general-sharia bank is needed a measure for its financial aspects. Based on or Rules of Bank Indonesia No: 9/1/PBI/2007, it is Capital, Asset Quality, Earning, Liquidity, and Sensitivities of Risk. There fore, the title which is taken in this research is ?The Comparative of Financial Performance of the General-Sharia Bank in Indonesia?.
The purposes of this research is: a) to know the financial performance of general-sharia bank in Indonesia at 2004-2006, b) to know the general-sharia bank which has the best financial performance in 2004-2006, and c) to know the development of financial performance of the general-sharia bank in 2004-2006. This research is kind of the comparative description. The research variables that are used include: CAR, KAP, NPF, NOM, ROA, REO, STM, dan STMP. The data analysis of this research is: Cross Section Approach and Times Series Analysis method. The result of research is shown that the financial performance of the general-sharia bank in Indonesia at 2004-2006 is good except financial performance of PT. Bank Syariah Mandiri in 2006 that is sufficient and financial performance of PT. Bank Syariah Mega Indonesia in 2005 that is not good. The best financial performance of the general-sharia banks in Indonesia at 2004 is PT. Bank Syariah Mandiri, the best financial performance in 2005 is PT. Bank Muamalat Indonesia, and the best financial performance in 2006 is PT. Bank Syariah Mega Indonesia. The growth of financial performance of the general-sharia banks in 2004-2006 is decrease except the growth of PT. Bank Muamalat Indonesia in 2005 is increase and the growth of PT. Bank Syariah Mega Indonesia in 2006 is increase.
The result of this research can be useful for management of the general-sharia bank, for share holder of the general-sharia bank, for the Bank Indonesia, for account holder of the general-sharia bank, and for the next analyst of general-sharia bank.

 

Keyword : kinerja keuangan bank syariah, perbandingan kinerja bank syariah.



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