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PENERAPAN METODE CAMELS (CAPITAL, ASSET, MANAGEMENT, EARNING, LIQUIDITY, SENSITIVITY TO MARKET RISK) SEBAGAI ALAT UNTUK MENILAI KINERJA KEUANGAN BANK UMUM SYARIAH

Source: OAI

ABSTRACT Research on Islamic Banks (PT Bank Syariah Muamalat Indonesia, Tbk. And PT. Bank Syariah Mandiri) is using this type of descriptive research. The purpose of this study was to: (1) To know the application of the CAMELS on Islamic Banks (2) To know the financial performance of Islamic Banks in terms of the concept of Capital, Asset, Management, Earning, Liquidity, Sensitivity To Market Risk (CAMELS); (3) To know the Islamic Banks has the best financial performance in terms of method CAMELS. The analytical tool used to assess financial performance in the second Islamic Bank is the method as an assessment tool CAMELS financial performance and soundness of Bank in accordance with the provisions of Bank Indonesia. 6/10/PBI/2004 dated 12 April 2004. The steps in analyzing the data include: (1) Calculating ratios and CAMELS component ratings, (2) Establish CAMELS Rating Factor, (3) Menenetapkan CAMELS Composite Rating. The result of calculation with CAMELS method for two years at company PT. Bank Syariah Muamalat Indonesia, Tbk. obtained results that the Bank Muamalat Indonesia ranked third with a total composite score of each year is 30.5, meaning that the financial performance of PT. Bank Syariah Muamalat Indonesia, Tbk. quite good but there are weaknesses that can cause the composite ratings deteriorate if the bank did not immediately take corrective action. The weakness lies in the BSM asset quality factor which is in rank 4. While in PT. Bank Syariah Mandiri was found that the bank was ranked third with a total value each year composite of 28, meaning that the financial performance of PT. Bank Syariah Mandiri is quite good but there are some weaknesses that could lead to worse when the bank's composite rating does not take immediate corrective action. The vulnerability lies in factors such as capitalization and asset quality factor of BSM that are in rank 4. From the results of research with CAMELS method to known that. Bank Syariah Muamalat Indonesia, Tbk. who have better financial performance compared with PT. Bank Syariah Mandiri. Based on the conclusions of the research that has been done, the writer implies that the use CAMELS in assessing the financial performance of Islamic Banking can be a consideration, because it is carefully calculated on the basis of various indicators and all kinds of risks faced by banks can be known

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