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All Journal Jurnal Hadratul Madaniyah Jurnal Ekonomi dan Bisnis (Ekobis-DA)
Awalia Rizqiani, Hu'shila
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Religion Humanities Economics, Econometrics & Finance Education

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Analysis of Financial Performance of Pt. Bank Muamalat Indonesia for the 2020-2024 Period (Horizontal and Ratio Methods) Awalia Rizqiani, Hu'shila
Jurnal Hadratul Madaniyah Vol. 12 No. 2 (2025): Jurnal Hadratul Madaniyah
Publisher : ​Institute for Researches and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/jhm.v12i2.10660

Abstract

This study aims to analyze the financial performance of PT. Bank Muamalat Indonesia for the 2020–2024 period using horizontal analysis methods and financial ratios. Horizontal analysis is carried out on the balance sheet statement as well as comprehensive income and income statements, while financial ratio analysis refers to the provisions of Bank Indonesia through the CAMEL approach which focuses on capital, asset, earning, and liquidity aspects. The results showed that in terms of balance sheet, total assets and investments in securities experienced a significant increase, while current accounts, savings, deposits, third-party funds, liabilities, equity, and investments in net associated entities showed fluctuating developments. Horizontal analysis of the income statement shows unstable conditions, where the comprehensive profit for the current period increased only in 2022, while in 2021, 2023, and 2024 it actually decreased. Furthermore, the results of the financial ratio analysis show that Bank Muamalat has a capital adequacy ratio (CAR) which is in the very healthy category throughout the research period, as well as good asset quality with a controlled Non-Performing Financing (NPF) level. However, the bank's profitability is still low with a return on asset (ROA) ratio that is in the unhealthy category, as well as the BOPO efficiency ratio which is in the unhealthy category due to high operating expenses. On the other hand, the level of bank liquidity measured through the financing to deposit ratio (FDR) is in the very healthy category, although it shows indications of less than optimal financing distribution. Overall, Bank Muamalat Indonesia has major strengths in terms of capital and liquidity, but still faces serious challenges in increasing profitability and operational efficiency in order to maintain competitiveness in the Islamic banking industry.
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA AKAD MURABAHAH: TINJAUAN KOMPARATIF PSAK 102 DAN FATWA DSN-MUI Awalia Rizqiani, Hu'shila
JURNAL EKONOMI DAN BISNIS (EKOBIS-DA) Vol. 7 No. 01 (2026): Jurnal Ekonomi dan Bisnis (EKOBIS-DA)
Publisher : Fakultas Ekonomi dan Bisnis IAI Darussalam Martapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58791/febi.v7i01.715

Abstract

Akad murabahah merupakan instrumen pembiayaan yang paling dominan di lembaga keuangan syariah, namun praktiknya sering kali menghadapi tantangan dalam hal pengakuan pendapatan dan beban. Terdapat dialektika antara aspek teknis akuntansi yang mengutamakan periodisasi dan aspek hukum syariah yang menekankan substansi kepemilikan. Penelitian ini bertujuan untuk menganalisis keselarasan antara PSAK 102 sebagai standar teknis akuntansi dengan Fatwa DSN-MUI sebagai pedoman hukum substantif terkait pengakuan pendapatan margin dan perlakuan biaya perolehan aset murabahah. Penelitian ini merupakan penelitian kepustakaan (library research) yang bersifat deskriptif-komparatif dengan pendekatan kualitatif. Data primer yang digunakan meliputi teks regulasi PSAK 102 tentang Akuntansi Murabahah dan Fatwa DSN-MUI No. 04/2000 beserta fatwa-fatwa terkait lainnya. Analisis data dilakukan dengan metode analisis isi (content analysis) untuk membedah titik temu dan celah perbedaan antara kedua instrumen regulasi tersebut. Hasil penelitian menunjukkan bahwa pengakuan pendapatan margin secara akrual (proporsional) dalam PSAK 102 telah terakomodasi dalam perspektif syariah, selama distribusi hasil usaha tetap menggunakan prinsip cash basis sesuai Fatwa DSN-MUI No. 84/2012. Terkait biaya perolehan, penelitian menemukan bahwa transparansi pengungkapan harga pokok dan diskon pemasok adalah kunci dalam menjaga integritas akad amanah, di mana setiap diskon setelah akad idealnya menjadi hak nasabah. Selain itu, pemisahan pendapatan sanksi keterlambatan ke dalam Laporan Sumber dan Penggunaan Dana Kebajikan merupakan filter krusial dalam memitigasi risiko ketidakpatuhan syariah (shariah non-compliance risk). Harmonisasi antara kedua instrumen ini memberikan kepastian hukum bagi akademisi sekaligus ketertiban administrasi bagi praktisi perbankan syariah
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