ANALISIS INTEGRATIF BPRS DI JAWA TIMUR TAHUN 2013-2017 BERDASARKAN RISK PROFILE, EARNINGS, CAPITAL (REC) DAN MAQASHID SYARIAH INDEX (MSI) ANALISIS INTEGRATIF BPRS DI JAWA TIMUR TAHUN 2013-2017 BERDASARKAN RISK PROFILE, EARNINGS, CAPITAL (REC) DAN MAQASHID
Lailatul Badriyah1 dan Ahmad Dahlan Malik1
1Universitas Internasional Semen Indonesia
E-mail:lailatulbadriyah905@gmail.com
Abstract
This research aims to analyze performance condition of Islamic Rural Banks (BPRS) in East Java during 2013 – 2017 period based on REC and MSI method. The object of this research is 15 samples BPRS in East Java. Data used in this research was financial report quarterly era 2013 – 2017 that has been published. The variables used in the REC method are NPF, FDR, ROA, ROE, NOM, BOPO, and CAR. The type of this research is quantitative approach. The analysis techniques used in this research are diagram cartecius and discriminant analyze using SPSS version 21 software. The results showed that the average ratio of NPF with Not Healthy predicate (12%), FDR predicate Healthy Enough (86%), ROA predicate Very Healthy (2%), ROE predicate Less Healthy (3%), NOM predicate Not Healthy (1%), BOPO predicate Very Healthy (73%), and CAR predicate Very Healthy (40%). REC method on average shows the value of PK 3 with predicate Healthy Enough (70%). The result by using MSI method shows that BPRS Baktimakmur Indah got the first rank with the highest implementation in second goal (Iqamah Al-Adl) and third goal (Jalb Al-Mashlahah) compared the other BPRS. Diagram cartecius showed that most of BPRS (6 BPRS) are at Lower Left Quadrant (LLQ). Next, the result by using dominant variable test based on REC method showed that NOM is the most dominant variable. Meanwhile, dominant variable test with MSI method showed that Mudharabah or Musyarakah Modes Total Investment Mode (R2.2) and Interest Free Income/Total Income (R3.2) as the most dominant variable.
Keywords: Performance Measurement, Islamic Rural Banks, REC, Maqashid Syariah Index, Diagram Cartecius
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