Institutional Repository | Satya Wacana Christian University: Kinerja Keuangan PT. Bank Muamalat Indonesia Tahun 2006-2013
ABSTRACT
The purpose of the financial performance analysis is to assess the level of
efficiency and effectiveness of the operational banking activities in order to gain
some suggestions as the basic of the bank policies in any decision making. This study
is executed in PT. Muamalat Bank Indonesia by focusing the study on the ROA, CAR,
and FDR in 2006-2013 as the basic of assessing the financial performance of
Muamalat Bank if it is compared with the financial performance of syariah banks and
conventional banks. The data used in this study include the secondary data gained
from the financial report publication of Muamalat Bank and the Report of Banking
Supervision (LPP). The data are analyzed using the vertical analysis technique and
comparison analysis of financial performance in banking industry. The conclusions
of the financial performance of Muamalat Bank in 2006–2013 are; ROA, NPF
decreased, and CAR, FDR increased. Meanwhile, the ROA side of the financial
performance improvement of Muamalat Bank decreased if it is compared with
conventional banks and syariah banks. The improvement of NPF inMuamalat Bank,
syariah banks, and conventional banks decreased, however decreasing of NPF in
Muamalat Bank is higher than syariah banks and it is lower than conventional
banks.The improvement of CAR in Muamalat Bank decreased if it is compared with
syariah banks and the decreasing of CAR in Muamalat Bank is lower than
conventional banks. Meanwhile, the improvement of FDR in Muamalat Bank is
higher than syariah banks and it is lower than conventional banks. The factor that
causes the decreasing of financial performance is the global condition of economy.
Therefore, the operational banking activities need to be evaluated.
Keywords : ROA, NPF, CAR, FDR
SARIPATI
Analisis kinerja keuangan bank bertujuan menilai tingkat efesiensi dan
efektivitas dari kegiatan operasional bank sehingga diperoleh masukan sebagai dasar
kebijakan bank dalam mengambil berbagai keputusan. Penelitian ini dilakukan pada
PT. Bank Muamalat Indonesia dengan fokus penelitian pada ROA, NPF, CAR, dan
FDR tahun 2006-2013, guna sebagai dasar penilaian kinerja keuangan Bank
Muamalat jika dibandingkan dengan kinerja keuangan bank syariah dan bank umum.
Data penelitian meliputi data sekunder yang diperoleh dari laporan keuangan
publikasi Bank Muamalat, dan Laporan Pengawasan Perbankan (LPP). Data
dianalisis menggunakan teknik analisis vertikal dan analisis perbandingan kinerja
keuangan industri perbankan. Kesimpulan kinerja keuangan Bank Muamalat tahun
2006-2013 yaitu ROA, NPF turun, dan CAR, FDR meningkat. Sedangkan,
perkembangan kinerja keuangan Bank Muamalat dari sisi ROA turun jika
dibandingkan bank umum dan bank syariah. Perkembangan NPF Bank Muamalat,
bank syariah, dan bank umum sama-sama mengalami penurunan, namun penurunan
NPF Bank Muamalat lebih tinggi dari bank syariah dan lebih rendah dari bank umum.
Perkembangan CAR Bank Muamalat turun jika dibandingkan bank syariah, dan
penurunan CAR Bank Muamalat lebih rendah dari pada bank umum. Sedangkan,
perkembangan FDR Bank Muamalat lebih tinggi dari pada bank syariah dan lebih
rendah dibandingkan bank umum. Faktor penyebab kinerja keuangan mengalami
penurunan yaitu dampak dari kondisi perekonomian secara global. Penurunan
beberapa kinerja keuangan menyebabkan kegiatan operasional bank perlu di evaluasi
kembali.
Kata kunci : ROA, NPF, CAR, FDR
The purpose of the financial performance analysis is to assess the level of
efficiency and effectiveness of the operational banking activities in order to gain
some suggestions as the basic of the bank policies in any decision making. This study
is executed in PT. Muamalat Bank Indonesia by focusing the study on the ROA, CAR,
and FDR in 2006-2013 as the basic of assessing the financial performance of
Muamalat Bank if it is compared with the financial performance of syariah banks and
conventional banks. The data used in this study include the secondary data gained
from the financial report publication of Muamalat Bank and the Report of Banking
Supervision (LPP). The data are analyzed using the vertical analysis technique and
comparison analysis of financial performance in banking industry. The conclusions
of the financial performance of Muamalat Bank in 2006–2013 are; ROA, NPF
decreased, and CAR, FDR increased. Meanwhile, the ROA side of the financial
performance improvement of Muamalat Bank decreased if it is compared with
conventional banks and syariah banks. The improvement of NPF inMuamalat Bank,
syariah banks, and conventional banks decreased, however decreasing of NPF in
Muamalat Bank is higher than syariah banks and it is lower than conventional
banks.The improvement of CAR in Muamalat Bank decreased if it is compared with
syariah banks and the decreasing of CAR in Muamalat Bank is lower than
conventional banks. Meanwhile, the improvement of FDR in Muamalat Bank is
higher than syariah banks and it is lower than conventional banks. The factor that
causes the decreasing of financial performance is the global condition of economy.
Therefore, the operational banking activities need to be evaluated.
Keywords : ROA, NPF, CAR, FDR
SARIPATI
Analisis kinerja keuangan bank bertujuan menilai tingkat efesiensi dan
efektivitas dari kegiatan operasional bank sehingga diperoleh masukan sebagai dasar
kebijakan bank dalam mengambil berbagai keputusan. Penelitian ini dilakukan pada
PT. Bank Muamalat Indonesia dengan fokus penelitian pada ROA, NPF, CAR, dan
FDR tahun 2006-2013, guna sebagai dasar penilaian kinerja keuangan Bank
Muamalat jika dibandingkan dengan kinerja keuangan bank syariah dan bank umum.
Data penelitian meliputi data sekunder yang diperoleh dari laporan keuangan
publikasi Bank Muamalat, dan Laporan Pengawasan Perbankan (LPP). Data
dianalisis menggunakan teknik analisis vertikal dan analisis perbandingan kinerja
keuangan industri perbankan. Kesimpulan kinerja keuangan Bank Muamalat tahun
2006-2013 yaitu ROA, NPF turun, dan CAR, FDR meningkat. Sedangkan,
perkembangan kinerja keuangan Bank Muamalat dari sisi ROA turun jika
dibandingkan bank umum dan bank syariah. Perkembangan NPF Bank Muamalat,
bank syariah, dan bank umum sama-sama mengalami penurunan, namun penurunan
NPF Bank Muamalat lebih tinggi dari bank syariah dan lebih rendah dari bank umum.
Perkembangan CAR Bank Muamalat turun jika dibandingkan bank syariah, dan
penurunan CAR Bank Muamalat lebih rendah dari pada bank umum. Sedangkan,
perkembangan FDR Bank Muamalat lebih tinggi dari pada bank syariah dan lebih
rendah dibandingkan bank umum. Faktor penyebab kinerja keuangan mengalami
penurunan yaitu dampak dari kondisi perekonomian secara global. Penurunan
beberapa kinerja keuangan menyebabkan kegiatan operasional bank perlu di evaluasi
kembali.
Kata kunci : ROA, NPF, CAR, FDR