ANALISIS PENGUKURAN KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA MENGGUNAKAN METODE RISK BASED BANK RATING (RBBR) & SHARIAH CONFORMITY AND PROFITABILITY (SCNP) PADA TAHUN 2020–2024

Dina, Yasmin Salviona (2026) ANALISIS PENGUKURAN KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA MENGGUNAKAN METODE RISK BASED BANK RATING (RBBR) & SHARIAH CONFORMITY AND PROFITABILITY (SCNP) PADA TAHUN 2020–2024. Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Penelitian ini dilatarbelakangi oleh pentingnya pengukuran kinerja keuangan Bank Umum Syariah di Indonesia, tidak hanya dari sisi efisiensi dan profitabilitas, tetapi juga dari kesesuaian terhadap prinsip-prinsip syariah. Tujuan dari penelitian ini adalah untuk menganalisis Kinerja keuangan Bank Umum Syariah di Indonesia pada Periode 2020–2024 Menggunakkan Pendekatan Risk Based Bank Rating (RBBR) dan Shariah Conformity and Profitability (SCnP). Penelitian ini menggunakan pendekatan kuantitatif deskriptif yang bersifat eksplanatif. Dalam konteks penelitian ini, populasi mencakup seluruh Bank Umum Syariah yang beroperasi di Indonesia dan terdaftar di Otoritas Jasa Keuangan (OJK). Populasi dalam penelitian ini berjumlah 14. Sampel penelitian terdiri dari 13 Bank Umum Syariah yang memenuhi kriteria kelengkapan laporan keuangan selama lima tahun. Metode RBBR dianalisis melalui rasio FDR, ROA, dan BOPO, sementara pendekatan SCnP melibatkan analisis profitabilitas menggunakan ROA dan ROE. Metode analisis data dalam penelitian yang mengukur kinerja Bank Umum Syariah dapat menggunakan pendekatan kuantitatif dengan analisis deskriptif dan beberapa model penilaian kinerja keuangan. Salah satu metode yang umum digunakan adalah Risk Based Bank Rating (RBBR) serta Sharia Conformity and Profitability (SCnP) Model. Hasil penelitian menunjukkan bahwa aspek likuiditas (FDR) sebagian besar Bank Umum Syariah tergolong sangat sehat, meskipun beberapa bank perlu meningkatkan pengelolaan likuiditasnya. Pada aspek profitabilitas (RBBR), BTPN Syariah dan Bank Aceh Syariah tergolong sangat sehat, sedangkan BCA Syariah dan Bank Muamalat Indonesia kurang sehat, dengan efisiensi operasional (BOPO) yang bervariasi. Melalui pendekatan SCnP, BTPN Syariah, Bank Syariah Indonesia, dan Bank Aceh Syariah menunjukkan profitabilitas tinggi, sementara Bank Syariah Bukopin, Bank Aladin Syariah Tbk, dan BCA Syariah masih rendah. Secara keseluruhan, kinerja keuangan bank syariah bersifat fluktuatif namun cenderung positif dan sesuai prinsip syariah. ABSTRACT This research is motivated by the importance of measuring the financial performance of Islamic Commercial Banks in Indonesia, not only in terms of efficiency and profitability but also in terms of compliance with sharia principles. The purpose of this study is to analyze the financial performance of Islamic Commercial Banks in Indonesia for the period 2020–2024 using the Risk Based Bank Rating (RBBR) and Shariah Conformity and Profitability (SCnP) approaches. This study employs a descriptive quantitative approach with an explanatory nature. The population includes all Islamic Commercial Banks operating in Indonesia and registered with the Financial Services Authority (OJK), totaling 14 banks. The research sample consists of 13 Islamic Commercial Banks that meet the criteria of having complete financial reports for five consecutive years. The RBBR method is analyzed through the FDR, ROA, and BOPO ratios, while the SCnP approach involves profitability analysis using ROA and ROE. The data analysis method in this study adopts a quantitative approach with descriptive analysis and several financial performance assessment models, particularly the Risk Based Bank Rating (RBBR) and the Shariah Conformity and Profitability (SCnP) models. The results indicate that in terms of liquidity (FDR), most Islamic Commercial Banks are classified as very healthy, although some need to improve their liquidity management. Regarding profitability (RBBR), BTPN Syariah and Bank Aceh Syariah are in the very healthy category, while BCA Syariah and Bank Muamalat Indonesia are less healthy, with varying levels of operational efficiency (BOPO). Based on the SCnP approach, BTPN Syariah, Bank Syariah Indonesia, and Bank Aceh Syariah demonstrate high profitability, while Bank Syariah Bukopin, Bank Aladin Syariah Tbk, and BCA Syariah remain low. Overall, the financial performance of Islamic Commercial Banks fluctuates but tends to be positive and in line with sharia principles.

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