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All Journal Monex: Journal of Accounting Research PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Liris Kristina
Politeknik Trisila Dharma
Economics, Econometrics & Finance Education

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Tingkat Kesehatan Bank Pembiayaan Rakyat Syari’ah (BPRS) di Jawa Tengah Selama Covid-19 Liris Kristina; Irwan Prasetyo
Monex: Journal of Accounting Research Vol 11, No 2 (2022)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v11i2.3610

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan Bank Pembiayaan Rakyat Syariah (BPRS) di Jawa Tengah selama Pandemi Covid-19 berdasarkan aspek permodalan, kualitas aktiva produktif, rentabilitas, dan likuiditas dengan menggunakan rasio Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Biaya Operasional dan Pendapatan Operasional (BOPO) dan Finance to Deposit Ratio (FDR),. Penelitian ini menggunakan metode deskriptif kuantitatif. Sampel dipilih menggunakan metode purposive sampling yang diperoleh 73 sampel penelitian pada periode triwulan Maret, Juni, dan September. Hasil dari penelitian BPRS di Jawa Tengah dihitung dengan CAR menunjukkan bahwa BPRS berada dalam tingkat kesehatan yang sangat sehat sebanyak 24 BPRS dan 1 BPRS dalam tingkat cukup sehat pada triwulan 1, 2 dan 3 Tahun 2020. Rasio NPF berada dalam tingkat kesehatan yang sangat sehat sebanyak 13 BPRS, 5 BPRS dalam tingkat sehat, cukup sehat sebanyak 3 BPRS, 2 BPRS kurang sehat serta 1 BPRS tidak sehat pada Triwulan 1, 2 dan 3 Tahun 2020. Rasio BOPO pada triwulan 1, 2 dan 3 BPRS di Jawa Tengah menunjukkan 14 BPRS sangat sehat, 3 BPRS sehat ,1 BPRS cukup sehat, 1 BPRS kurang sehat serta 6 BPRS menunjukkan tingkat kesehatan yang tidak sehat. Berdasarkan Perhitungan rasio kredit terhadap dana yang diterima (FDR) menunjukkan bahwa kondisi keuangan pada triwulan 1, 2 dan 3 BPRS di Jawa Tengah  3 BPRS berada pada tingkat kesehatan yang sangat sehat, 4 BPRS  menunjukkan tingkat kesehatan yang sehat ,13 BPRS cukup sehat,  dan 5 BPRS kurang sehat.
Perbandingan Kinerja Keuangan BPR dan BPRS di Jawa Tengah Selama Pandemi Covid-19 Teguh Hardi Raharjo; Irwan Prasetyo; Liris Kristina
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 13 No 2 (2021): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v13i2.168

Abstract

This study aims to compare the financial performance of Rural Banks (BPR) and Islamic Financing Banks (BPRS) in Central Java during the Covid-19 Pandemic based on aspects of capital, productive asset quality, profitability, and liquidity. This research uses descriptive quantitative method. The sample was selected using a purposive sampling method obtained 73 research samples in the quarterly period March, June, and September. Data analysis used the Mann Whitney Test which was processed through the SPSS program. The results showed that: (1) There is a significant difference between the financial performance of BPR and BPRS based on the capital aspect as measured by the KPMM ratio; (2) There is a significant difference between the financial performance of BPR and BPRS based on the quality aspect of earning assets as measured by the NPL/ NPF ratio; (3) There is a significant difference between the financial performance of BPR and BPRS based on the profitability aspect as measured by the ROA ratio, but there is no significant difference between the financial performance of BPR and BPRS based on the profitability aspect when measured by the BOPO ratio; (4) There is a significant difference between the financial performance of BPR and BPRS based on the liquidity aspect as measured by the ratio of LDR / FDR and CR. In general, the financial performance of BPR was better than those of BPRS in Central Java during the Covid-19 Pandemic.
Co-Authors Irwan Prasetyo Teguh Hardi Raharjo