ANALISIS KINERJA KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH DENGAN MENGGUNAKAN PENDEKATAN RGEC (Studi pada PT. BRI, Tbk dan PT. BRI Syariah Periode 2011-2013)

Abstract

The monetary crisis which occured in early July 1997 to 1998 lead to the weakning of the exchange rate of rupiah. In November 1997, 16 banks closed (liquidated), followed by 38 banks, and 55 banks. The poor performance of banks need an internal control againts financial performance on a reguler basis in order to RGEC Analysis (Risk Profile, Good Corporate Governance, Earnings and Capital). This research aims to know performance level of PT. Bank Rakyat Indonesia, Tbk and PT. BRI Syariah. This research is a descriptive research. Analysis of data is used to calculate the risk profile that is composed of credit risk and liquidity risk, Good Corporate Governance, Earnings which consist of the Return on Assets (ROA) and Net Internet Margin (NIM), and Capital ratio. The results showed that the overall level of performance of PT. Bank Rakyat Indonesia, Tbk and PT. BRI Syariah period 2011-2013 are healthy. If seen more detailed level of high efficiency on the ratio of NPL, NIM, ROA, self assesment of GCG and the CAR is carried out by BRI compared to BRI Syariah, while at the ratio LDR/FDR BRI Syariah is better than BRI.

Keywords: The level of bank performance, RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital), Conventional Banks and Islamic Banks.

Abstrak

Krisis Moneter yang terjadi pada awal juli 1997 sampai 1998 menyebabkan melemahnya nilai tukar rupiah. Pada November 1997, 16 bank ditutup (dilikuidasi), berikutnya 38 bank, dan 55 bank. Melihat kurang baiknya kinerja bank diperlukan suatu kontrol internal terhadap kinerja keuangan secara berkala agar dapat dapat meminimalisir terhadap risiko-risiko yang mungkin akan terjadi. Penilaian tingkat kinerja BRI dan BRI Syariah Analisis RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital). Penelitian ini bertujuan mengetahui tingkat kinerja PT. BRI, Tbk dan PT. BRI Syariah. Penelitian ini memakai penelitian deskriptif. Analisis data yang dipakai yaitu menghitung risk profile terdiri dari risiko kredit dan risiko likuiditas, Good Corporate Governance, Earnings terdiri dari Return on Assets dan Net Interest Margin, serta rasio permodalan. Hasil penelitian menunjukkan tingkat kinerja PT. BRI, Tbk dan PT. BRI Syariah periode 2011-2013 secara keseluruhan sehat. Jika dilihat lebih rinci tingkat efisiensi yang tinggi yang dilakukan oleh BRI pada rasio NPL, ROA, NIM dan CAR serta self assesment GCG dibandingkan BRI Syariah sedangkan pada rasio LDR/FDR BRI Syariah lebih unggul dibandingkan BRI.

Kata Kunci : Tingkat kinerja bank, Analisis RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital),  Bank Konvensional  dan Bank Syariah