ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN METODE CAMEL DI ASEAN (Studi Komparatif: Indonesia, Malaysia, Thailand)

Susanto Wibowo

Abstract


ABSTRACT


Islamic banking industry is often called Syari’ah banking already exists and has grown rapidly and quickly especially in the ASEAN region in recent decades is in line with the growth in the global economy. So significant growth likely influenced by many factors, either: economic, political, social, cultural, geographical, and defense and security. In this study the authors compared the performance of the financial statements of the existing Islamic banking in ASEAN, namely between: Indonesia and Malaysia and Thailand by using the CAMEL and the test statistic is a One-Way ANOVA with eight bank financial performance measurement tool syairah. The data series are taken from the financial statements in the period 2007-2011 derived from the relevant websites of Islamic banks, central banks, the stock market in their respective ASEAN countries as well as international financial institutions. Hypothesis testing for normal data includes core capital to assets (CCA), capital adequacy ratio (CAR), the non-performing loan (NPL), employee expenses to total assets (EEA), loan-to-deposit ratio (LDR), return on assets (ROA ), return on equity (ROE) and assets growth rate (AGR). The results showed that the ratio of all financial indicators of Islamic banking in Indonesia with Malaysia and Thailand are significantly different and there are not exhibited significantly. The average ratio-ratio Indonesian Islamic Banking better; ROA, ROE and good; EEA, LDR and AGR compared with the two other ASEAN countries. The implications of this study indicate that the financial performance of Indonesian Islamic banking is still a great opportunity to be able to thrive in the future and is a great challenge, especially for the management of Indonesian Islamic banking and central bank (Bank Indonesia) in this regard as the regulator.


ABSTRAKSI

 

Industri perbankan Islam yang lazim disebut dengan perbankan Syari’ah telah berkembang secara cepat di ASEAN pada decade ini seiring dengan pertumbuhan perekonomian global. Pertumbuhan yang signifikan ini dipengaruhi oleh
perekonomian, politik, budaya, geografis, pertahanan serta keamanan. Penelitian ini membandingkan kinerja laporan keuangan dari perbankan Islam di ASEAN , yaitu di Indonesia, Malaysia dan Thailand dengan menggunakan CAMEL serta uji 137 statistic One-Way ANOVA dari delapan pengukuran syariah atas kinerja keuangan perbankan. Data serial laporan keuangan dari 2007sampai dengan 2011 diperoleh dari situs perbankan Islam, bank sentral, serta pasar modal di ASEAN. Pengujian hipotesis untuk data yang normal termasuk capital to assets (CCA), capital adequacy ratio (CAR), the non-performing loan (NPL), employee expenses to total assets (EEA), loan-to-deposit ratio (LDR), return on assets (ROA), return on equity (ROE), serta assets growth rate (AGR). Hasil uji statistik menunjukkan bahwa ratio dari semua indicator keuangan perbankan Islam di Indonesia berbeda secara signifikan dengan di Malaysia dan Thailand serta tidak ada yang ditunjukkan secara signifikan.
Ratio rata-rata perbankan Islam di Indonesia yang lebih baik adalah ROA, ROE. Yang baik adalah EEA, LDR, serta AGR dibandingkan dengan dua negara ASEAN lainnya. Implikasi dari penelitian ini menunjukkan bahwa kinerja keuangan dari perbankan Islam di Indonesia masih memiliki  peluang yang besar untuk dapat berkembang di masa depan dan hal ini merupakan tantangan, khususnya bagi manajemen perbankan Islam di Indonesia serta  bank sentral (Bank Indonesia) sebagai regulator.


Keywords


Kinerja Keuangan; Perbankan Syari’ah; ASEAN; Metode CAMEL

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DOI: http://dx.doi.org/10.17970/jrem.15.1501010.ID

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ISSN : 1412-1824
E-ISSN : 2443-1265



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