出版社：Tazkia University College of Islamic Economics; Association of Islamic Economics Lecturers
摘要：The purpose of this study is to determine the position of financial performance,the position of bankruptcy rates of Islamic banking,as well as compare it with conventional banking. This study also compares the accuracy of the bankruptcy predictions of the Islamic banks versus conventional banks using the Altman Z-Score method with the calculation of the financial services authority (OJK). This research will be very useful to provide early warning to Islamic banking in managing the company so that the company management can create some innovations in order to develop the company,avoid bankruptcy. The analysis of this research using some methods. First,the method of Approach Regulation of the Financial Services Authority no. No. 8 / POJK.03 / 2014 which refers to Central Bank of Indonesia regulation no. 9/1 / PBI / 2007 to know the position of financial performance. Second,the Altman Z-Score model to find out the bankruptcy positions of sharia and conventional banking. This study provides the finding of the position of the financial performance level and the position of bankruptcy level of sharia and conventional banking. The conclusion of this research is the performance of sharia banking is not better than conventional banking financial performance,because the position of Islamic banking performance level is ranked 3,while conventional banking is ranked 1. The risk of bankruptcy of sharia bank CBGB 2 is in the position of the gray zone,while conventional banking CBGB 2 is in the safe zone. These results prove that both Altman Z-Score method and the method of Approach Regulation of the Financial Services Authority can provide the same prediction result.
其他摘要：Tujuan dari penelitian ini adalah untuk mengetahui posisi kinerja keuangan,posisi tingkat kebangkrutan bank syariah,serta membandingkannya dengan bank konvensional. Penelitian ini juga membandingkan keakuratan prediksi kebangkrutan bank syariah dibandingkan bank konvensional menggunakan metode Altman Z-Score dengan perhitungan otoritas jasa keuangan (OJK). Penelitian ini membandingkan dua metode. Pertama,Pendekatan Peraturan Otoritas Jasa Keuangan (Peraturan OJK No. 8/POJK.03/2014 yang mengacu pada Peraturan Bank Indonesia No. 9/1/PBI/2007) bertujuan untuk menentukan posisi kinerja keuangan. Kedua,model Altman Z-Score yang bertujuan untuk mengetahui posisi kebangkrutan di bank syariah dan konvensional. Penelitian ini memberikan temuan posisi tingkat kinerja keuangan dan tingkat kebangkrutan bank syariah dan konvensional. Berdasarkan Pendekatan Peraturan Otoritas Jasa Keuangan,posisi tingkat kinerja bank syariah berada di peringkat 3,dan posisi bank konvensional berada di peringkat 1. Sementara berdasarkan metode Altman Z-Score,risiko kebangkrutan bank syariah CBGB 2 berada di posisi zona abu-abu,dan bank konvensional CBGB 2 berada di zona aman. Hasil ini membuktikan bahwa baik metode Altman Z-Score dan Pendekatan Peraturan Otoritas Jasa Keuangan dapat memberikan hasil prediksi yang sama.
关键词：Islamic Banking;Conventional Banking;CBGB (Commercial Bank – Group of Business);financial performance;Altman Z-Score
其他关键词：Perbankan Syariah;Perbankan Konvensional;CBGB (Bank Umum - Kelompok;Bisnis);kinerja keuangan;Altman Z-Score.
