ANALISIS KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA DENGAN MENGGUNAKAN RASIO CAMEL

Sharia commercial banks are commercial banks that run their business
systems using Sharia principles. From the legal aspect, Islamic banks are based on
Alquran and Hadits which have been registered by the MUI, and are overseen by
the Sharia Supervisory Board. Funding financed by Islamic commercial banks is a
business that is in accordance with the principles in the AlQuran and Hadits. The
profit system at sharia commercial banks is carried out with the profit sharing
system of the agreement that has been approved by the Customer and the bank.
The objectives to be achieved in this study are to analyze the financial ratio
trends of Islamic commercial banks and to analyze the financial ratios between
Islamic commercial banks in Indonesia for the period 2014 - 2018 by using a
proxy financial ratio (CAMEL). The data used in this study are secondary data
obtained from the Annual Sharia Commercial Bank report. The total sample of 13
Islamic Commercial Banks. The data analysis method used is Trend Analysis
(Time Series Analysis) and one-way ANOVA difference test.
Capital Adequacy Ratio (CAR), Operating Expenses compared to Operating
Income (BOPO) and Return On Equity (ROE) and the average regarding the
increase in the level of refunds on Return On Assets (ROA) and Finance to
Deposit Ratio (FDR). Capital Adequacy Ratio (CAR), Return On Assets (ROA),
Operating Expenses compared to Operating Income (BOPO), Return On Equity
(ROE) and Finance to Deposit Ratio (FDR) show differences.
Kata Kunci: Capital Adequacy Ratio, Return On Asset,, Operating Expenses
compared to Operating Income, Return on Equity dan Financing to
Deposit Ratio.