Implementasi Tingkat Kesehatan Kinerja Keuangan Dan Potensi Financial Distress Melalui Pendekatan RGEC Dan ZMIJEWSKI Pada Bank Muamalat Indonesia Periode 2017-2021

Lola Triaulina; Muhammad Iqbal Surya  Pratikto

doi:10.30762/almuraqabah.v3i1.322

Authors

Lola Triaulina Universitas Islam Negeri Sunan Ampel Surabaya
Muhammad Iqbal Surya Pratikto Universitas Islam Negeri Sunan Ampel Surabaya

DOI:

https://doi.org/10.30762/almuraqabah.v3i1.322

Keywords:

Banking Health, Financial Distress, RGEC Method, Zmijewski Method

Abstract

The role of banking in running the wheels of the economy is very complex, so that banking institutions become one of the bodies that contribute to maintaining and maintaining the stability of the country's economy. One of the methods used to determine the soundness of banking is RGEC which has four components, including Risk Profile, Good Corporate Governance, Earnings, Capital. This research was conducted with the aim of knowing the soundness level of Bank Muamalat Indonesia during the last 2017 to 2021 period. The type of research used is the explanatory research method with the RGEC approach. The data source used is secondary data obtained from the website of Bank Muamalat Indonesia which contains financial reports for the period listed. The results of this study can be presented in the form of graphs and tables to make it easier to analyze. So the final results obtained for the period 2017 to 2021 are that Bank Muamalat Indonesia is in the third rank category or is at the soundness level with the "fairly healthy" category. This is in line with the results of research on the level of bankruptcy of Bank Muamalat Indonesia during the 2017-2021 period which received the title of "fairly healthy" in the last four periods, even though in 2017 it had experienced a high risk of bankruptcy.

References

Amaliah Indri, “Analisis Rasio Keuangan Dengan Model X-Score Untuk Memprediksi Kebangkrutan Bank Syariah di Indonesia Periode 2012-2015”, (Skripsi – Universitas Islam Negeri Syarif Hidayatullah, Jakarta, 2016), h. 21

Dura Justita dan Vionitasari Febi, “Pengaruh ROE, DER, CR Terhadap Return Saham Perusahaan Sub Sektor Property dan Real Estate Yang Terdaftar di BEI”, Jurnal Riset Akuntansi, Vol. 1, No,1, (2020), h. 39

Fathony Aditya. Setiawan. Wulansari, “Pengaruh FDR dan NPF Terhadap ROA Pada PT. BPRS Amanah Rabbaniah Periode 2015-2018”, Jurnal Ilmiah Akuntansi, Vol. 12, No. 1, (2021), h. 66

Fauzan Hafiz. Sutino Fidya, “Perbandingan Model Altman Z-Score, Zmijewski, Springate, dan Grover dalam Memprediksi Kebangkrutan Perusahaan Perbankan (Studi Kasus Pada BEI Tahun 2011-2015), Jurnal Online Insan Akuntan, Vol. 2, No. 1, (2017), h. 50

Fitriano Y, Herfianti Meiffa, “Analisis ROA, ROE, NPM Terhadap Harga Saham (Studi Pada Perusahaan Yang Terdaftar di BEI Periode 2015-2018)”, Jurnal Ilmiah Ekonomi dan Bisnis, Vol. 9, No. 2, (2021), h. 195

Ginting Mitha, “Peran Modal Kerja Dalam Meningkatkan Nilai Profitabilitas”, Jurnal Manajemen, Vol. 4, No. 2, (2018), h. 193

H. Dodi, Zulhemy, Tirta, Risa, “Pengaruh FDR, NPF, ROE Terhadap Kredit Mudharabah Pada BUS di Indonesia”, Jurnal Tabarru’, Vol. 4, No. 2, (2021), h. 591

Ismaulina, Wulansari A, Safira M, “CAR dan Faktor-Faktor Yang Mempengaruhinya di BSM Periode Maret 2012-Maret 2019”, Journal on Islamic Finance, Vol. 6, No. 2, (2020), h. 171

Ilham, Rico Nur, et al. "Application Of Good Corporate Governance Principles In Improving Benefits Of State-Owned Enterprises (An Emperical Evidence From Indonesian Stock Exchange At Moment Of Covid-19)." International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) 2.5 (2022): 761-772.

Kasmir, Analisis Laporan Keuangan . Edisi Pertama. Cetakan Ke-12, (Jakarta: PT. RajaGrafindo Persada, 2019), h. 27

Muchtar. Bustari,dkk, Bank dan Lembaga Keuangan Lain (Edisi Pertama), (Jakarta: Kencana, 2016)

Padanun Mitha dan Tasik Hizkia, “Pengaruh Giro Wajib Minimum, PDN, ROA Terhadap CAR Pada Perusahaan Perbankan Yang Terdaftar di BEI Periode 2013-2017”, Jurnal EMBA, Vol. 7, No. 4, (2019), h. 5676

Permata Citra P, “Penilaian Kesehatan Bank (Studi PT. BMI, Tbk. Tahun 2016-2019)”, Jurnal Baabu Al-Ilmi, Vol.6, No.1, (2021), h. 4

Prameswari A, Yunita, Azhari, “Prediksi Kebangkrutan Dengan Metode Altman Z-Score, Springate, Zmijewski”, Jurnal Riset Akuntansi Kontemporer, Vol. 10, No.1 (2018), h. 9

Pratikto. Afiq, “Analysis of Bank Health Levels and The Potential of Financial Distress Using RGEC and ZMIJEWSKI Methods at Bank BNI Syariah 2015-2020”, Jurnal Ekonomi Syariah Teori dan Terapan, Vol. 8, No.5, (2021), h. 571

Rahmaniah Melan. Wibowo Hendro, (Analisis Potensi Terjadinya Kebangkrutan Pada BUS di Indonesia”, Jurnal Ekonomi dan Perbankan Syariah, Vol.3, No.1, (2015), h. 1-20

Rahmat, “Analisis Financial Distress Dalam Menggunakan Model Altman Z-Score, Springate Zmijewski, Grover dan Penilaian Kesehatan Bank dengan Metode Camel”, Jurnal Akuntansi Riset, Vol. 12, No.1, (2020), h. 1-2

Ramanda Ajeng, “Penerapan PSAK No.1 Tentang Penyajian Laporan Keuangan Pada PT. LMI”, Festival Riset Ilmiah Manajemen dan Akuntansi, (2018), h. 1081

Rohimah. Eti, “Analisis Pengaruh BOPO, CAR, NPL Terhadap ROA Pada Bank BUMN Tahun 2012-2019”, Jurnal Ilmiah Mahasiswa Akuntansi, Vol. 1, No. 2, (2021), h. 139

Safitri Putri Tiana, “Analisis Tingkat Kesehatan Bank dengan Menggunakan Metode RGEC Pada PT. BNI (Persero) Tbk Periode 2018-2020”, (Skripsi—Universitas Muhammadiyah Surakarta, 2021), h. 2

Suparno dan Hardiyanti Ine, “Analisis Rasio Rentabilitas dalam Menilai Kinerja Keuangan Pada PT. Nippon Indosari Corpindo Tbk”, Jurnal PARAMETER, Vol. 7, No. 1, (2022), h. 171

Zahrawani Devi, Sholikhah Nining, “Analisis Penerapan GCG dan Pengaruhnya Terhadap Kinerja Lembaga Bank Syariah”, Jurnal Ilmiah Ekonomi Islam, Vol. 7, No.3, (2021), h. 1799-1818.