ANGELS Rating System for Islamic Banking Industry in Indonesia

Hendrik Tri Oktaviansyah, Ahmad Roziq, Agung Budi Sulistiyo

Abstract


This study aims to analyze the bank soundness assessment using  ANGELS approach in an Islamic bank. This research is a qualitative research. This research uses a non-interactive qualitative approach that is an analysis research that conducts an assessment based on document analysis and provides interpretation of a concept. The data used are primary data and secondary data. Primary data is done by using structured interviews using prepared questionnaires. Secondary data from this research are sharia financial report year 2016 in the form of ROA, ROE, CAR, NPF, LDR, and MR. The results of this study indicate that the soundness assessment of Islamic bank using ANGELS has a score of 86.79 so it is said to be soundless. The concept of ANGELS which consists of Amanah Management, Non-Economic Wealth, Give Out, Earning, Capital and Asset, Liquidity and Sensitivity to Market and Economy Wealth in practice needs to be done revision is indicators Amanah Management of accountability to God and accountability to nature because in practice these indicators are contrary to the concept practiced in the field. Revision of accountability to God and accountability to nature is changed into ihsan and tablig.

JEL Classification: G21; G24

DOIhttps://doi.org/10.26905/jkdp.v22i1.1563

 


Keywords


ANGELS; Bank Soundness; Islamic Bank

References


Ahmad, R. (2012). Analisis kinerja keuangan dengan menggunakan CAMELS di Bank Rakyat Indonesia dan Bank BRI Syariah di Indonesia tahun 2009–2012. Jurnal Accounting and Management. eprints.dinus.ac.id/8665/1/jurnal_13021.pdf

Ahmed, M., Ahmed, Z., Ahmed, I., & Nawaz, M. (2011). Comparative significance of the four perspectives of balanced scorecard. Interdisciplinary Journal of Contemporary Research in Business, 3, 981–993.

Alamsyah, S. (2015). Perkembangan dan prospek perbankan syariah Indonesia: tantangan dalam menyongsong MEA 2015. Working Paper.

Ariani, D. (2008). Persepsi masyarakat umum terhadap bank syariah di Medan. Tesis. Fakultas Ekonomi Universitas Sumatera Utara Medan.

Asad. (2011). Peningkatan peranan perbankan syariah untuk pembiayaan usaha pertanian. Jurnal Miqot, (34), 113–127.

Bank Indonesia, Surat Edaran Bank Indonesia No: 6/23/DPNP tahun 2004. Perihal Sistem Penilaian Tingkat Kesehatan Bank Umum. https://www.bi.go.id/id/../arsip.. Perbankan 2004.

Bank Indonesia, Peraturan Bank Indonesia Nomor: 13/ 1/ PBI / 2011 tanggal 5 Januari 2011. Perihal Tata Cara Penilaian Tingkat Kesehatan Bank Umum.www.bi.go.id/ Peraturan /Perbankan Diakses pada tanggal: 5 januari 2011.

Chariri, A. (2009). Landasan filsafat dan metode penelitian kualitatif. Working Paper. Paper Disajikan pada tanggal 1 Agustus 2009. https://www.researchgate.net

Dzeawuni, W. A., & Tanko, M. (2008). CAMELs and banks performance evaluation: The way forward. Available at SSRN: https://ssrn.com/abstract=1150968 or http://dx.doi.org/10.2139/ssrn.1150968

Indriastuti & Ifada. (2015). Analisis sistem pengukuran kinerja perbankan syariah. Jurnal Akuntansi dan Perbankan. 2(1), 309–319.

Mandasari, J. (2015). Analisis kinerja keuangan dengan metode RGEC pada bank umum syariah periode 2012-2015. Jurnal Administrasi Bisnis, 3(2), 363–374.

McMillan & Schumacher, (2011). Research in education. a conceptual introduction. International Journal New York: Longman, 3(7), 150-161.

Nengsih, N. (2015). Peran perbankan syariah dalam mengimplementasikan keuangan inklusif di Indonesia. Etikonomi, 14 (2), 221–240. https://doi.org/10.15408/etk.v14i2.2272.

Nimalathasan. A. (2008). A comparative study of financial performance of banking sector in Bangladesh – An application of CAMELS rating system. International Journal University Of Bucharest. Economic and Administrative Series, 7(2), 141–152.

Niswatin, Triyuwono, I., Nurkholis., & Kamayanti, A. (2014). Islamic values Islamic bank underlying performance assessment. Research Jurnal of Finance and Accounting, 5(24) 331-340.

Salleh, D. (2015). Legal framework for Islamic banking and finance in Nigeria. Electronic Journal of Islamic and Middle Eastern Law, 1, 1-14.

Sujarwo, A. A. (2018). The impact of Indonesia’s banks performance towards banks ’ stock price (Listed in Indonesia Stock Exchange from 2011–2013) using CAMEL. iBuss Management, 3(2), 9-18.

Sukardi, R. (2012). Tinjauan deskriptif sistem pembagian hasil bank syariah dengan bank konvensional (sebuah kajian konseptual). Jurnal Eksis, 6(1), 1343–1348.

Triyuwono, I. (2011). ANGELS: Sistem penilaian tingkat kesehatan bank syariah.Jurnal Akuntansi Multiparadigma Jamal, 2(1), 1-21.


Full Text: PDF

Refbacks

  • There are currently no refbacks.





WhatsApp Image 2019-06-12 at 16.37.31WhatsApp Image 2020-01-06 at 15.29.25.jpeg


Journal of Finance and Banking

Diploma Program of Banking and Finance
Faculty of Economics and Business University of Merdeka Malang

Mailing Address:

2nd-floor Banking and  Finance Building, Terusan Raya Dieng Street No.57 Malang, 65146, East Java, Indonesia
Phone/WhatsApp: +628123321664; Fax. +62 341 580511
Email: jkpunmermlg@yahoo.com


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.