THE EFFECT OF ASSET-LIABILITY MANAGEMENT ON SHARIA BANK PERFORMANCE
Main Article Content
Abstract
The purpose of this study was to determine the health level of Bank Muamalat Indonesia (BMI) and Bank Syariah Indonesia (BSI) and to determine the difference in the health level of Bank Muamalat and Bank Syariah Indonesia. The population in this study were BSI and BMI, the sample used BSI and BMI quarterly financial report data from 2015-2022. The analysis technique uses multiple linear regression analysis and independent sample t-test. At BMI, the CR and CAR ratios have no effect on ROA, only the BOPO ratio has an effect on ROA. Then at BSI, the CR and BOPO ratios affect ROA, while the CAR ratio has no effect on ROA. The results of the independent t-test show that there are differences between BMI and BSI on ROA, CR, CAR, and BOPO. The conclusion shows that both in BMI and BSI the CR variable affects ROA and there are differences in performance between BMI and BSI banks where the performance of Bank Syariah Indonesia is better than Bank Muamalat.
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THE EFFECT OF ASSET-LIABILITY MANAGEMENT ON SHARIA BANK PERFORMANCE. (2023). I-Finance: A Research Journal on Islamic Finance, 9(2), 109-129. https://doi.org/10.19109/ifinance.v9i2.17629
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I-Finance by http://jurnal.radenfatah.ac.id/index.php/I-Finance is lincensed under a Creative Commons Attribution-ShareAlike 4.0 International Lisence.
How to Cite
THE EFFECT OF ASSET-LIABILITY MANAGEMENT ON SHARIA BANK PERFORMANCE. (2023). I-Finance: A Research Journal on Islamic Finance, 9(2), 109-129. https://doi.org/10.19109/ifinance.v9i2.17629
References
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Anaswah, M. (2019). Competition in the banking industry, market power and islamic banking performance: Evidence from mena countries. International Journal of Innovation, Creativity and Change, 9(10), 14–29.
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Garson, G. D. (2016). Partial Least Squares: Regression and Structural Equation Models. In Statistical Publishing Associates. Statistical Publishing Associates.
George, B., & Paul, J. (2020). Digital Transformation in Business and Society. In B. George & J. Paul (Ed.), Digital Transformation in Business and Society: Theory and Cases. Springer International Publishing. https://doi.org/10.1007/978-3-030-08277-2
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Gruszczyński, M. (2020). Financial Microeconometrics. In Springer Nature Switzerland AG. Springer International Publishing. https://doi.org/10.1007/978-3-030-34219-7
Haron, S. (1996). The effects of management policy on the performance of Islamic banks. Asia Pacific Journal of Management, 13(2), 63–76. https://doi.org/10.1007/BF01733817
Harun, U. (2016). Pengaruh Ratio-Ratio Keuangan CAR, LDR, NIM, BOPO, NPL Terhadap ROA. Jurnal Riset Bisnis Dan Manajemen, 4(1), 67–82.
Hidayati, L. N. (2015). Pengaruh Kecukupan Modal (CAR) Pengelolaann Kredit (NPL), dan Likuiditas Bank (LDR) terhadap Profitabilitas Kebangkrutan Bank (Studi pada Bank Umum Swasta Devisa yang tercatat di BEI Tahun 2009-2013). Jurnal Ilmu Manajemen, 12(1), 38–50.
Iqbal, M., & Anwar, S. (2021). Pengaruh Capital Adequacy Ratio, Non Performing Financing, Financing to Deposit Ratio, Operational Efficiency Ratio, dan Profit Sharing Ratio terhadap Kinerja Keuangan Bank Umum Syariah. Jurnal Revenue: Jurnal Ilmiah Ilmu Akuntansi, 2(2), 259–270.
Ismanto, D., & Laksono, D. K. A. (2020). Analisis Perbandingan Kinerja Keuangan pada Bank Umum Syariah BUMN (Bank BRI Syariah, Bank Syariah Mandiri dan Bank BNI Syariah). Jurnal Pasar Modal dan Bisnis, 2(2), 99–114. https://doi.org/10.37194/jpmb.v2i2.42
Jumono, S., Achsani, N. A., Hakim, D. B., & Firdaus, M. (2015). The Impacts of ALMA Primary Variables on Profitability An Empirical Study of Indonesian Banking. International Research Journal of Business Studies, 8(1), 13–32. https://doi.org/10.21632/irjbs.8.1.13-32
Kirana, R. P., & Galuh, A. K. (2023). Analisis Kinerja Keuangan Perbankan Syariah di Indonesia Sebelum dan Selama Masa Pandemi COVID-19. Journal of Development Economic and Social Studies, 2(2), 341–349.
Komijani, A., & Taghizadeh-Hesary, F. (2019). An overview of Islamic banking and finance in Asia. Routledge Handbook of Banking and Finance in Asia, 853, 505–518. https://doi.org/10.4324/9781315543222-28
Lorenza, L., & Anwar, S. (2021). Pengaruh FDR, DER dan Current Ratio Terhadap Profitability Dengan NPF Sebagai Variabel Moderating. Jurnal Tabarru’: Islamic Banking and Finance, 4(2), 459–471. https://doi.org/10.25299/jtb.2021.vol4(2).6853
Mahdi, F. M. (2021). Perbandingan Kinerja Keuangan Perbankan Syariah Indonesia Dengan Malaysia. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 2(1), 83–90. https://doi.org/10.46306/rev.v2i1.47
Majed Alharthi. (2016). The Determinants of Efficiency, Profitability and Stability in the Banking Sector: A Comparative Study of Islamic, Conventional and Socially Responsible Banks. Plymouth.
Mardiatmoko, G. (2020). Pentingnya Uji Asumsi Klasik Pada Analisis Regresi Linier Berganda. BAREKENG: Jurnal Ilmu Matematika dan Terapan, 14(3), 333–342. https://doi.org/10.30598/barekengvol14iss3pp333-342
Metawa, N., Hassan, M. K., & Metawa, S. (2022). Artificial Intelligence and Big Data for Financial Risk Management. Routledge. https://doi.org/10.4324/9781003144410
Muslina, R. N. &. (2016). Analisis Kesesuaian Konsep Asset And Liability Management (Alma) dengan Sistem Perbankan Syariah. Media Syari’Ah, 18(2), 22.
Nastiti, N. D., & Kasri, R. A. (2019). The role of banking regulation in the development of Islamic banking financing in Indonesia. International Journal of Islamic and Middle Eastern Finance and Management, 12(5), 643–662. https://doi.org/10.1108/IMEFM-10-2018-0365
Nomran, N. M., Haron, R., & Hassan, R. (2018). Shari’ah Supervisory Board Characteristics Effects on Islamic Banks’ Performance. International Journal of Bank Marketing, 36(2), 290–304. https://doi.org/10.1108/IJBM-12-2016-0197
Notoatmojo, M. I. (2018). Analisis Dampak Likuiditas Terhadap Profitabilitas Pada Bank Umum Syariah Di Indonesia Periode 2010 -2016. Equilibrium: Jurnal Ekonomi Syariah, 6(1), 19. https://doi.org/10.21043/equilibrium.v6i1.3254
Nugroho, D., Riyanti, R., & Hakim, L. (2023). Pengaruh Pembiayaan Bagi Hasil, Inflasi, Current Ratio Dan Debt To Asset Ratio Terhadap Return on Asset Pada Bank Umum Syariah Yang Terdaftar Di Otoritas Jasa Keuangan. Jurnal Muhammadiyah Manajemen Bisnis, 4(1), 33. https://doi.org/10.24853/jmmb.4.1.33-46
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