COMPARATIVE ANALYSIS OF THE EFFECTIVENESS OF FINANCING RISK MANAGEMENT AT BANK SYARIAH INDONESIA AND BANK MUAMALAT INDONESIA
DOI:
https://doi.org/10.54783/a0g46s14Keywords:
Financing Risk Management, Bank Syariah Indonesia, Bank Muamalat Indonesia, NPF, FDR, CARAbstract
Financing risk management plays a role in maintaining the stability and sustainability of banking operational performance in Indonesia, including Islamic banking. This study aims to assess the level of financing risk management implementation at Bank Syariah Indonesia (BSI) and Bank Muamalat Indonesia (BMI) using the financial ratios of Non-Performing Loan (NPF), Fixed Deposit Receipt (FDR), and Capital Adequacy Ratio (CAR) throughout the 2021–2024 period through a qualitative descriptive approach. The analysis results show that BSI successfully reduced its non-performing financing rate from 2.93% to 1.90%, increased its third-party fund utilization from 73.39% to 84.97%, and maintained its capital adequacy ratio in the range of 20–22%, reflecting the effectiveness of risk management and the performance of the intermediation function. Meanwhile, BMI recorded an increase in NPF to 3.35%, a relatively low financing to third-party fund ratio of 38–47%, and a high capital adequacy ratio in the range of 28–33%, indicating a more conservative approach to capital management. Overall, BSI demonstrated greater effectiveness in managing financing risks compared to BMI, demonstrated by maintained asset quality, intermediation efficiency, and better financial stability.
References
1. Hamdani, A. S., Salim Rammatullah, Romatua Lubis, & Lempang Hasibuan. (2024). Faktor-Faktor Yang Mempengaruhi Keputusan Nasabah Menabung Di Bank Syariah. EKSISBANK: Ekonomi Syariah Dan Bisnis Perbankan, 8(1), 1–14.
2. Hidayat, M. (2024). The Effect of Economic Growth and Inflation on Liquidity in “Bank Syariah Indonesia.” Demand, 1(1), 17–25. https://doi.org/10.62207/4fx1yr50
3. Ilhami, & Thamrin, H. (2021). Analisis Dampak Covid 19 Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia. Jurnal Tabarru Islamic Banking and Finance, 4(1), 37–45. https://doi.org/10.25299/jtb.2021.vol4(1).6068
4. Kuswahariani, W., Siregar, H., & Syarifuddin, F. (2020). Analisis Non Performing Financing (Npf) Secara Umum Dan Segmen Mikro Pada Tiga Bank Syariah Nasional Di Indonesia. Jurnal Aplikasi Bisnis Dan Manajemen, 6(1), 26. https://doi.org/10.17358/jabm.6.1.26
5. 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
6. Moorcy, N. H., Sukimin, S., & Juwari, J. (2020). Pengaruh Fdr, Bopo, Npf, Dan Car Terhadap Roa Pada Pt. Bank Syariah Mandiri Periode 2012-2019. Jurnal Geoekonomi, 11(1), 74–89. https://doi.org/10.36277/geoekonomi.v11i1.113
7. Ni’mah, J., Kusumaningrum, B., Asiyah, B. N., & Subagyo, R. (2023). Manajemen Risiko Operasional Pada Bank Syariah Indonesia (BSI). Al-Kharaj Jurnal Ekonomi Keuangan & Bisnis Syariah, 6(2), 2843–2850. https://doi.org/10.47467/alkharaj.v6i2.4159
8. Norhayati, N. (2023). Pengaruh Capital Adequacy Ratio (Car), Financing to Deposit Ratio (Fdr), Non Performing Financing (Npf) Terhadap Return on Asset (Roa) Bank Syariah. Al-Idarah Jurnal Manajemen Dan Bisnis Islam, 4(1), 101–112. https://doi.org/10.35316/idarah.2023.v4i1.101-112
9. Rahmawati, U. A., Balafif, M., & Wahyuni, S. T. (2021). Analisis Pengaruh CAR, NPF, FDR, BOPO, Dan NOM Terhadap Kinerja Keuangan (ROA) Pada Bank Umum Syariah Periode 2015-2019. Bharanomics, 2(1), 93–106. https://doi.org/10.46821/bharanomics.v2i1.194
10. Rolianah, W. S., Miftahurrahman, M., & Sari, D. P. (2021). Analisis Rasio Keuangan Bank Pembiayaan Rakyat Syariah Sebelum Dan Selama Pandemi Covid-19. Iqtishaduna, 12(2), 136–149. https://doi.org/10.20414/iqtishaduna.v12i2.3457
11. Saidatur Rolianah, W., & Umayyatun. (2024). Analisis Risiko Pembiayaan dan Risiko Likuiditas pada Kesehatan Bank Umum Syariah di Indonesia. SAUJANA : Jurnal Perbankan Syariah Dan Ekonomi Syariah, 6(01), 10–23. https://doi.org/10.59636/saujana.v6i1.166
12. Sudirman, S., Trimulato, T., Sadapotto, A., & Yulianti, Y. (2022). The Influence of Internal and External Factors as an Explanation of Changes in Non-Performing Financing at Bank Bni Syariah. Tasharruf Journal Economics and Business of Islam, 7(2), 119. https://doi.org/10.30984/tjebi.v7i2.2084
13. Sugiyono. (2021). Metode Penelitian Kualitatif, Kuantitatif, dan R&D. Alfabeta.
14. Syarvina, W., & Sugianto, S. (2023). Determinants of Sharia Banking Market Share in Indonesia. International Journal of Islamic Business Ethics, 8(1), 54. https://doi.org/10.30659/ijibe.8.1.54-68
15. Umar, A. U. A. Al, & Haryono, S. (2022). Kinerja Keuangan Bank Syariah: Perbandingan Studi Dari Indonesia, Malaysia, Arab Saudi Dan United Emirates Arab. Owner, 6(2), 1830–1840. https://doi.org/10.33395/owner.v6i2.822
16. Veriana, L., & Wirman, W. (2023). Pengaruh Car, Bopo, Dan FDR Terhadap NPF Bank Umum Syariah. Measurement Jurnal Akuntansi, 17(1), 58–68. https://doi.org/10.33373/mja.v17i1.5073
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Iqtishaduna : International Conference Proceeding
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
1.png)
