ABSTRAKPerkembangan perbankan syariah yang sangat pesat telah membuat bank syariah memiliki peran strategis dalam roda perekonomian. Hal ini ditandai dengan semakin besarnya jumlah Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS) yang saat ini mencapai 34 dengan 828 KPO/KC (Kantor Pusat Operasional/Kantor Cabang), 1.440 KCP/UPS (Kantor Cabang Pembantu/Unit Pelayanan Syariah) dan 544 KK (Kantor Kas). Penilaian tingkat kesehatan perbankan sangatlah penting, tidak hanya untuk internal perusahaan, melainkan investor, pemerintah bahkan masyarakat. Penilaian tersebut juga dapat digunakan sebagai upaya untuk menilai kinerja dan mendeteksi terjadinya potensi kebangkrutan. BNI Syariah merupakan perbankan syariah yang menduduki peringkat keempat dengan kategori kapitalisasi pasar sebagai bank syariah terbesar di Indonesia. Penelitian ini bertujuan untuk mengetahui tingkat kesehatan dan potensi financial distress pada BNI Syariah periode 2015-2020 menggunakan metode RGEC dan Zmijewski. Metode penelitian ini menggunakan metode kuantitatif deskriptif. Objek penelitian ini adalah laporan keuangan BNI Syariah tahun 2015-2020. Hasil penelitian ini menunjukkan bahwa tingkat kesehatan BNI Syariah tahun 2015-2020 menggunakan metode RGEC dan Zmijewski mendapatkan predikat sangat sehat dan stabil atau tidak berpotensi mengalami financial distress. Sehingga kinerja BNI Syariah dapat dikatakan sangat baik dalam menghadapi pengaruh negatif dari fluktuasi bisnis.Kata Kunci: Kesehatan Bank, Financial Distress, Metode RGEC, Metode Zmijewsk ABSTRACTThe development of Islamic banking is very fast and has made Islamic banks have a strategic role in the wheels of the economy. This is indicated by the increasing number of Sharia Commercial Banks (BUS) and Sharia Business Units (UUS) which currently reach 34 with 828 KPO / KC (Operational Headquarters / Branch Offices), 1,440 KCP / UPS (Sub-Branch Offices / Service Units). Sharia) and 544 KK (Cash Office). Assessment of the soundness of banking is very important, not only for internal companies, but for investors, government and even the community. This assessment can also be used as an effort to assess performance and detect potential bankruptcies. BNI Syariah is a sharia banking which is ranked fourth in the market capitalization category as the largest sharia bank in Indonesia. This study aims to determine the level of health and potential financial distress in BNI Syariah for the 2015-2020 period using the RGEC and Zmijewski methods. This research method uses descriptive quantitative methods. The object of this research is the 2015-2020 BNI Syariah financial statements. The results of this study indicate that the health level of BNI Syariah in 2015-2020 using the RGEC and Zmijewski methods gets the predicate very healthy and stable or does not have the potential to experience financial distress. So that the performance of BNI Syariah can be said to be very good in facing the negative effects of business fluctuations.Keywords: Bank Health, Financial Distress, RGEC Method, Zmijewsk Method
This study aims to comprehensively measure the performance of Bank Muamalat Indonesia as the oldest Islamic bank in Indonesia that has experience in facing the 1998 monetary crisis, which is very interesting as a research object. This research uses a comparative descriptive method with a quantitative approach. The data used is of the time series data type in the form of BMI's financial statements for the 2017-2020 period. The analytical techniques used in this study used several techniques and stages, namely the level of bank health using the RGEC method, the achievement of sharia maqashid using Abu Zahrah's version of the sharia maqashid index, comparison of RGEC and IMS performance using quadrant analysis measurement (QAM) and analysis of potential financial distress using Zmijewski (X-Score). The results show that the use of the RGEC and IMS methods at Bank Muamalat Indonesia can complement the advantages and disadvantages of each performance measuring instrument. Meanwhile, the performance results from the analysis of potential financial distress through the Zmijewski method (X-score) have provided validation and strengthened the performance results of the RGEC and IMS. This study recommends that the management of Bank Muamalat Indonesia increase the amount of financing by prioritizing the principle of prudence, considering that a suitable risk profile and capital performance should be able to overcome earnings performance that is not optimal. In addition, advice to Bank Indonesia to review Bank Indonesia regulatory policy No.13/1/PBI/2011 related to the use of the RGEC method as an assessment of bank health levels wherein the performance assessment policy does not have a specific specialization for performance assessment of Islamic banks.
The high demand for quality drinking water in Indonesia, at least Indonesia needs 570.40 million liters every day. PT Sariguna Primatirta Tbk is a drinking water producer with the first producer in Indonesia to receive a food safety management ISO 22000: 2005 certificate and has a Top Brand Index 2021 achievement of 39.7% with the first rank in the Oxygenated Bottled Drinking Water category. Management performance appraisal is important not only for internal, but also for the government, investors and the general public. This assessment can be used as a tool used to assess the level of efficiency and effectiveness of management in implementing strategies and preventing company losses. This study aims to determine the management performance of PT Sariguna Primatirta Tbk for the 2018-2020 period using the Balanced Scorecard method. The method used in this research is descriptive quantitative research. The object of this research is the Financial Statements of PT Sariguna Primatrita Tbk for 2018-2020. The results of this study indicate that the performance of PT Sariguna Primatirta Tbk in 2018 to 2019 is categorized as good by getting a total score of 16. However, in 2019 to 2020 there was a decline in performance due to non-optimal use of all assets to generate company profits but still got a total score of 10.
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