ANALISIS KOMPARATIF RISIKO OPERASIONAL DAN LIKUIDITAS BANK SYARIAH DIKAWASAN ASEAN MENGGUNAKKAN BASEL III

Bintang, Tri Wahyudi ANALISIS KOMPARATIF RISIKO OPERASIONAL DAN LIKUIDITAS BANK SYARIAH DIKAWASAN ASEAN MENGGUNAKKAN BASEL III. Indonesian Journal Of Islamic Economics and Finance.

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Abstract

ABSTRAK Sistem keuangan global memerlukan pengelolaan risiko yang kuat, terutama setelah krisis keuangan 2008 yang melahirkan Basel III. Perbankan syariah, yang beroperasi berdasarkan prinsip moral, menjadi alternatif penting di kawasan ASEAN, namun menghadapi tantangan dalam manajemen risiko operasional dan likuiditas. Penelitian ini bertujuan untuk menganalisis perbandingan risiko operasional dan likuiditas bank syariah di ASEAN dengan menggunakan standar Basel III sebagai acuan. Menggunakan pendekatan kuantitatif dan metode komparatif, penelitian ini menganalisis data sekunder dari laporan tahunan bank syariah di Indonesia, Malaysia, Brunei, Filipina, dan Thailand selama 2021 2023. Uji Kruskal-Wallis dan Mann-Whitney U Test digunakan untuk mengevaluasi perbedaan signifikan. Hasil menunjukkan perbedaan signifikan dalam pengelolaan risiko operasional (Operational Risk Capital Charge) dan stabilitas pendanaan (Net Stable Funding Ratio) di antara bank-bank syariah. Namun, tidak ada perbedaan signifikan dalam Liquidity Coverage Ratio. Meskipun berusaha memenuhi standar Basel III, pengelolaan risiko masih bervariasi tergantung konteks lokal. Temuan ini memberikan wawasan bagi regulator dan praktisi untuk merumuskan kebijakan yang lebih responsif terhadap tantangan spesifik di masing-masing negara. Kata Kunci : Risiko Operasional, Likuiditas, Basel III, Bank Syariah. ABSTRACT The global financial system requires robust risk management, especially following the 2008 financial crisis that led to the establishment of Basel III. Islamic banking, which operates based on moral principles, has become an important alternative in the ASEAN region, yet it faces challenges in managing operational and liquidity risks. This study aims to analyze the comparison of operational and liquidity risks among Islamic banks in ASEAN using Basel III standards as a benchmark. Employing a quantitative approach and comparative methods, the research analyzes secondary data from the annual reports of Islamic banks in Indonesia, Malaysia, Brunei, the Philippines, and Thailand from 2021 to 2023. The Kruskal-Wallis test and Mann-Whitney U Test are used to evaluate significant differences. The results indicate significant differences in the management of operational risk (Operational Risk Capital Charge) and funding stability (Net Stable Funding Ratio) among Islamic banks. However, no significant differences were found in the Liquidity Coverage Ratio. Despite efforts to meet Basel III standards, risk management still varies depending on the local context. These findings provide insights for regulators and practitioners to formulate policies that are more responsive to the specific challenges in each country. Keywords: Operational Risk, Liquidity, Basel III, Islamic Banks.

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