Open AccessAnalysis of Financial Performance Measurement Sharia Bank Using RGEC and SCnp (Shariah Conformity and Profitability) Model
Author(s) -
Saparuddin Siregar,
Mutiara Shifa
Publication year - 2021
Publication title -
journal research of social science, economics, and management/journal research of social science, economics and management
Language(s) - English
Resource type - Journals
eISSN - 2807-6494
pISSN - 2807-6311
DOI - 10.36418/jrssem.v1i5.43
Subject(s) - profitability index , conformity , business , sharia , accounting , islam , finance , political science , theology , law , philosophy
The problem in this study is how the financial performance problems of BUMN Islamic banks using the RGEC and SCnP models and the comparison of the two methods. This study aims to determine the financial performance of state-owned Islamic banks using the RGEC and SCnP models and to compare the two methods. The type of research that the author uses is quantitative research. Data collection techniques using documentation through financial reports obtained from the official website of PT. BRI Syariah Tbk, PT. BNI Syariah, and PT. Bank Mandiri Syariah. The data analysis technique uses financial ratios and Sharia Conformity and Profitability (SCP) as measured by indicators of sharia conformity and profitability. The results showed that PT. BRI Syariah, Tbk in 2017, 2018, and 2019 based on the RGEC method, respectively, were at a composite rank of 3, while in the SCnP Model, each PT. BRI Syariah, Tbk is in the LLQ, LRQ, and LRQ quadrants. For PT. BNI Syariah in 2017, 2018, and 2019 based on the RGEC method was ranked 2, 2, and 1, respectively, while in the SCnP Model, PT. BNI Syariah is in the ULQ, ULQ, and URQ quadrants. Then PT. Bank Syariah Mandiri in 2017, 2018, and 2019 based on the RGEC method was respectively ranked 2, 2, and 1, while in the SCnP Model, PT. Mandiri Syariah Bank is in the next LLQ, LRQ, and URQ quadrants.