ANALISIS RASIO SOLVABILITAS PADA PERBANKAN SYARIAH YANG TERDAFTAR DI JII70
DOI:
https://doi.org/10.32332/finansia.v6i2.6478Keywords:
Financial Performance, Financial Statements, SolvencyAbstract
The increase in company debt will be inversely proportional to the increase in profits, the higher the company's debt, the lower the profit obtained, but the increase in debt is precisely in line with the increase in profits. This article looks at the development of financial performance of Islamic financial institutions that become public companies using solvency ratio measurement indicators. Quantitative methods with secondary data in the form of financial statements that are the main data source. Data analysis shows that the level of financial solvency shows good conditions at 35%. BTPN Syariah showed poor condition because the ratio was above the industry standard of 35%. The implication for other similar banks is that it is important to maintain the stability of solvency ratios to remain below industry standards to prevent companies from the risk of default in paying debt.
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References
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Wardana, Linda Kusumastuti., Dan Nurita, Choni Dwi. “Analisis Komparasi Kinerja Keuangan PT. Bank Syariah Indonesia Sebelum Dan Setelah Merger.” Jati: Jurnal Akuntansi Terapan Indonesia, Vol. 5, No. 1, 2022. https://doi.org/10.18196/jati. v5i1.13668.
Amrina, Dania Hellin., Faizah, Iva., And Supriyaningsih, Okta. “Perbedaan Rasio Profitabilitas Bank Di Indonesia Sebelum Dan Saat Pandemi Covid-19.” Al-Mashrof: Islamic Banking And Finance, Vol. 2, No. 2, 2021. http://ejournal.radenintan.ac.id/index. php/almashrof.
Dewi, Meutia. “Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan PT Smartfren Telecom, Tbk.” Jurnal Penelitian Ekonomi Akuntansi (JENSI), Vol. 1, No. 1, 2017. https ://doi.org/10.33059/jensi.v1i1.394
Faizah, Iva., And Amrina, Dania Hellin. “Kinerja Keuangan Perbankan Konvensional Di Indonesia Sebelum Dan Selama Masa Pandemi Covid-19.” Jurnal Ekonomi Dan Kewirausahaan, Vol. 15, No. 1, 2021. https://doi.org/10.33558/optimal.v15i1.3050.
Faizah, Iva. “Fundamental Perbankan Syariah Selama Pandemi Covid-19.” Al Birru: Jurnal Keuangan Dan Perbankan Syariah, Vol. 1, No. 2, 2022.
Faizah, Iva., And Nurmalia, Gustika. “Analisis Kebijakan Struktur Modal Berdasarkan Pot Dan Tot Persepektif Ekonomi Syariah.” JESI (Jurnal Ekonomi Syariah Indonesia), Vol. 10, No. 2, 2020. http://dx.doi.org/10.21927/jesi.2020.10(2).103-111.
Ihsan, Ichwan Nur., Ulfah, Yana., And Azis, Musdalifah. “Analisis Perbandingan Kinerja Keuangan Bank Melalui Pendekatan Likuiditas Solvabilitas Dan Rentabilitas.” Jurnal Manajemen, Vol. 9, No. 1, 2018.
Isnawati, Isnawati., Hamdah, Dida Farida Latipatul., And Suparman, Uu. “Analisis Kinerja Keuangan Bank Syariah Mandiri.” Journal Wahana Akuntansi, Vol. 3, No. 2, 2018.
Kansil, Lilis A., Rate, Paulina Van., Dan Tulung, Joy Elly. “Analisis Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Priode 2015-2019.” Solusi, Vol. 19, No. 1, 2021.
Kusumaningtyas, Intan., Dan Dzulkirom, Moch. “Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan PT Bank Mandiri Tbk Sebelum Dan Sesudah Akuisisi Periode 2012-2015.” Jurnal Administrasi Bisnis, Vol. 47, No. 1, 2017.
Maith, Hendry Andres. “Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Pada Pt. Hanjaya Mandala Sampoerna Tbk.” Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, Vol. 1, No. 3, 2013. https://doi.org/10.35794/emba.v1i3.2130.
Majeed, Muhammad Tariq., And Zainab, Abida. “A Comparative Analysis Of Financial Performance Of Islamic Banks Vis-À-Vis Conventional Banks: Evidence From Pakistan.” ISRA International Journal Of Islamic Finance, Vol. 13, No. 3, 2021. https:// doi.org/10.1108/IJIF-08-2018-0093.
Sa’adah, Nabila Sonia., Ismawanto, Totok., Apriani, Endang Sri. “Analisis Laporan Keuangan Berdasarkan Rasio Likuiditas, Rasio Solvabilitas Dan Rasio Rentabilitas PT Bank Perkreditan Rakyat,” Jurnal Tugas Akhir Mahasiswa Akuntansi Poltekba (JMAP), Vol. 4, No. 2, 2022.
Nisa, Thoyibatun. “Analisis Rasio Keuangan Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI 2016-2019.” FINANSIA : Jurnal Akuntansi dan Perbankan Syariah, Vol. 3, No. 1, 2020. https://doi.org/10.32332/finansia.v3i1.2183.
Nugrahanti, Ayu Rachma Dwi. “Pengaruh Kebijakan Dividen, Profitabilitas Dan Solvabilitas Terhadap Nilai Perusahaan Pada Perusahaan Perbankan Di BEI Periode 2013-2017.” Jurnal Ilmu Dan Riset Manajemen (JIRM), Vol. 8, No. 9, 2019.
Nurhayaty, Ety., Dan Setyorini, Dini. “Analisis Rasio Solvabilitas Terhadap Laporan Keuangan Interim Untuk Menilai Tingkat Kinerja Keuangan Perusahaan (Studi Kasus PT Unilever Tbk)." Jurnal Mitra Manajemen (JMM Online), Vol. 2, No. 6, 2018.
Putri, Annastasya Meisa., Dan Iradianty, Aldilla. “Analisis Perbandingan Kinerja Keuangan Perbankan Syariah Dengan Perbankan Konvensional 2015-2019.” Jurnal Mitra Manajemen, Vol. 4, No. 8, 2020. https://doi.org/10.52160/ejmm.v4i8.438.
Rahmah, M., Dan Komariah, E. “Analisis Laporan Keuangan Dalam Menilai Kinerja Keuangan Industri Semen Yang Terdaftar Di BEI (Studi Kasus PT Indocement Tunggal Prakarsa TBK).” Jurnal Online Insan Akuntan, Vol. 1, No. 1, 2016.
Sepang, Florensia V., Manoppo, Wilfried S., Dan Mangindaan, Joanne V. “Analisis Kinerja Keuangan Dengan Menggunakan Rasio Likuiditas, Solvabilitas Dan Profitabilitas Pada PT. Bank BRI (Persero), Tbk.” Jurnal Administrasi Bisnis (JAB), Vol. 7, No. 2, 2018.
Suhaily, M. A. M. “The Impact Ringgit Fluctuation Towards Profitability Of Islamic Banks In Malaysia.” Opcion, Vol. 35, 2019.
Tandiarrang, Edward Jumadi., And Nurhayati, Nurhayati. “Comparisonal Analysis Of Debt To Equity Ratio (DER) Between PT. Bank Mega, Tbk And PT. Bank CIMB Niaga, Tbk.” Invoice : Jurnal Ilmu Akuntansi, Vol. 4, No. 2, 2022. https://journal.unismuh.ac.id/ index.php/invoice/article/view/7805/pdf.
Trianto, Anton. “Analisis Laporan Keuangan Sebagai Alat Untuk Menilai Kinerja Keuangan Perusahaan Pada PT. Bukit Asam (Persero) Tbk Tanjung Enim.” Jurnal Ilmiah Ekonomi Global Masa Kini, Vol. 8, No. 3, 2017.
Wardana, Linda Kusumastuti., Dan Nurita, Choni Dwi. “Analisis Komparasi Kinerja Keuangan PT. Bank Syariah Indonesia Sebelum Dan Setelah Merger.” Jati: Jurnal Akuntansi Terapan Indonesia, Vol. 5, No. 1, 2022. https://doi.org/10.18196/jati. v5i1.13668.
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2023-11-14
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How to Cite
ANALISIS RASIO SOLVABILITAS PADA PERBANKAN SYARIAH YANG TERDAFTAR DI JII70. (2023). FINANSIA : Jurnal Akuntansi Dan Perbankan Syariah, 6(2), 211-224. https://doi.org/10.32332/finansia.v6i2.6478
