Analysis of Bank Health Level Using RGEC (Risk Profile, Good Corporate Governance, Earning, Capital) Method (Study On Bank Muamalat Indonesia Before, During and Post The Covid-19 Pandemic)
Abstract
Covid-19 spread very widely in countries which resulted in economic paralysis, including in the banking sector in Indonesia. When the Covid-19 pandemic occurred, banks experienced many obstacles, including Bank Muamalat Indonesia, especially in terms of financing, due to the economic paralysis resulting in the ability to fulfill credit obligations is disrupted, especially in the MSME sector. This condition can affect banking health, where Non-Performing Financing (NPF) can increase significantly.
This research aims to analyze the health level of Bank Muamalat Indonesia in 2019-2022 (before, during and after the Covid-19 pandemic). This research is a type of qualitative research with a comparative descriptive approach. Data collection in this research uses secondary data, using documentation methods, the main data source is the annual financial report of Bank Muamalat Indonesia for 2019-2022. The data analysis method uses formulas and conditions in accordance with the RGEC method.
The research results show that in 2019 (before the pandemic) Bank Muamalat Indonesia received the title "Quite Healthy" with a composite rating of 60.00%. In 2020-2021 (during the pandemic) it received the title "Quite Healthy" with a composite rating of 60.00% in 2020 and 68.57% in 2021, there was an increase in the composite percentage at the end of the pandemic. And in 2022 (post-pandemic) it will receive the title "Quite Healthy" with a composite rating of 68.57%.
References
Astari, N. D., Hermawan, D., & Pakpahan, R. (2021). Analisis Tingkat Kesehatan Bank dengan Menggunakan Metode RGEC (Studi Kasus Pada PT Bank Mandiri (Persero), Tbk). Indonesian Journal of Economics and Management, 1(3), 615–627.
Bank Indonesia Regulation no. 13/1/PBI/2011 dated 5 January 2011 concerning Assessment of the Soundness Level of Commercial Banks.
Beby, A. (2020). Analisis Perbandingan Tingkat Kesehatan Bank Syariah Dan Bank Konvensional Dengan Menggunakan Metode Rgec (Risk Profil, Good Coorporate Governance, Earnings And Capital). E-Prosiding Akuntansi, 2(1).
Fitriano, Y., & Sofyan, R. M. (2019). Analisis Tingkat Kesehatan Bank Dengan Penerapan Metode Rgec (Risk Profile, Good Corporate Governance, Earnings Dan Capital) Pada Pt.Bank Bengkulu. Managament Insight: Jurnal Ilmiah Manajemen, 13(1), 73–91. https://doi.org/10.33369/insight.14.1.3-91.
Insaniyati, N., & Purwanto, A. (2023). Analisis Tingkat Kesehatan Bank Konvensional Dan Bank Syariah Dengan Menggunakan Metode Rgec (Risk Profile, Good Corporate Governance, Earnings, Capital). Diponegoro Journal of Accounting, 12(2).
Jusman, J. (2019). Analisis Tingkat Kesehatan Bank Umum Syariah Berdasarkan Metode Rgec Risk Profile, Good Corporate Governance, Earnings, and Capital Pada Pt. Bank Muamalat Indonesia. Jurnal Ilmiah Ekonomi Bisnis, 5(1).
Kasmir. (2019). Introduction to Financial Management (Jakarta: Kencana).
Kusumaningrum, D. (2022). Analisis Tingkat Kesehatan Bank Dan Potensi Financial Distress Menggunakan Metode Rgec Pada Bank Aceh Syariah Tahun 2016-2020. Moneter: Jurnal Keuangan dan Perbankan, 10(1), 10-15.
Lathifah, L. (2017). Analisis Kesehatan Bank Menggunakan Model Rgec (Risk Profile, Good Corporate Governance, Earning, Capital) Pada Bank Umum Swasta Nasional Devisa. Jurnal Pendidikan Akuntansi & Keuangan, 5(1), 20. https://doi.org/10.17509/jpak.v5i1.15402.
Malita Sari, Indri, & Sri Wigati. (2022). The Impact of the Covid-19 Pandemic on Sharia Economic Problems in Indonesia. Journal of Struggle Economics 3, no. 2, 113–27.
Miftahuddin,M. (2019). Perbandingan Konsep Keuangan pada Bank Syariah dan Bank Konvensional. Journal of Education, Humaniora and Social Sciences (JEHSS), 2(2), 213–228. https://doi.org/10.34007/jehss.v2i2.86
Nonie Afrianty, Desi Isnaini, and Amimah Oktarina. (2020). Sharia Financial Institution (Bengkulu: CV. Zigie Utama).
Permana, B. A. (2012). Analisis Tingkat Kesehatan Bank Berdasarkan Metode CAMELS dan Metode RGEC. Jurnal Akuntansi AKUNESA, 1(1), 1–21.
Rahayu, R., Ruma, Z., Anwar, A., Sahabuddin, R., & Paramaswary, A. (2024). Analisis Tingkat Kesehatan Bank. Progress: Jurnal Pendidikan, Akuntansi dan Keuangan, 7(1), 55-72.
Rashid, A., & Jabeen, S. (2016). Analyzing performance determinants: Conventional versus Islamic Banks in Pakistan. Borsa Istanbul Review, 16(2), 92–107.
Rizal, F., & Humaidi, M. (2021). Analisis tingkat kesehatan bank syariah di Indonesia 2015-2020. Etihad: Journal of Islamic Banking and Finance, 1(1), 12-22.
Rohimah, S., & Mahardhika, A. S. (2022). Analisis Tingkat Kesehatan Bank dengan Metode RGEC: Studi pada PT. Bank Negara Indonesia, Tbk., dan PT. Bank Rakyat Indonesia Syariah, Tbk. Tahun 2019-2020. Jurnal Ilmiah Akuntansi Kesatuan, 10(3), 417-426.
Samanto, H., & Hidayah, N. (2020). Analisis Penilaian Tingkat Kesehatan Bank dengan Metode RGEC Pada PT Bank BRI Syariah (Persero) 2013-2018. Jurnal Ilmiah Ekonomi Islam, 6(03), 709715.doi: http://dx.doi.org/10.29040/jiei.v6i3.1479
Setiadi, P., & Ursula, R. (2020). Assessment of Bank Health Levels using RGEC Methods on National Private Public Banks. International Journal of Social and Administrative Sciences, 5(1), 42–53. https://doi.org/10.18488/journal.136.2020.51.42.53
Setiawan, Wulansari, P., & Dewi, R. P. K. (2020). Pengukuran Tingkat Kinerja Keuangan dan Non Keuangan pada Bank Syaiah di Lima Negara Asia (Studi Kasus pada Bank Syariah dengan Aset Terttinggi). Dinamika Akuntansi, Keuangan Dan Perbankan, 9(1), 69–78.
Sigit Triandaru and Totok Budi Santoso. (2006). Banks and Other Financial Institutions (Jakarta: Salemba Empat), p. 25.
Zhafira, A. D., & Ardhani, L. (2023). Analisis tingkat kesehatan bank menggunakan metode RGEC pada bank umum swasta nasional periode 2020-2021. Jurnal Ilmiah Akuntansi Peradaban, 9(1),1-24. https://doi.org/10.24252/jiap.v9i1.36693
Copyright (c) 2024 Jurnal Sinar Manajemen
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
