Subardi, Hani Meilita Purnama
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Journal : Basic and Applied Accounting Research Journal

RGEC-Based Comparative Study of Health Levels in Indonesia's Sharia Banks (2019-2023) Subardi, Hani Meilita Purnama
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.07

Abstract

This research aims to analyze the comparative health ratings of Islamic banking using the RGEC method based on the regulations established by Otoritas Jasa Keuangan (OJK) No. 4/PJOK.03/2016 concerning the Assessment of Commercial Bank Health Levels. This study employs descriptive research with a quantitative approach. The data sources used include the annual reports and GCG reports of Islamic Banks from 2019 to 2023.The results of this study indicate that Islamic banks in Indonesia have achieved varied health ratings. Bank Aceh Syariah, Bank NTB Syariah, and BCA Syariah received the "very healthy" rating for their health assessment from 2019 to 2023. Meanwhile, Victoria Syariah received a "healthy" rating consistently over the five-year period. The other six Islamic banks showed varied results each year.