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.

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.