{"title":"ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN PERBANKAN SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"M. Zulkarnain, Sumaizar, Mukarramah","doi":"10.33059/jensi.v6i2.6588","DOIUrl":null,"url":null,"abstract":"The study was conducted to analyze financial distress at 4 Islamic banks listed on the Indonesia Stock Exchange. The four banks became the population and sample in this study, which consisted of PT. Bank Syariah Indonesia Tbk (BRIS), PT. Bank Aladin Syariah Tbk (BANK), PT. Bank BTPN Syariah Tbk (BTPS) and PT. Bank Panin Dubai Syariah Tbk (PNBS). The data used is secondary data from the Financial Services Authority website for 2016-2021. The data analysis technique uses financial distress analysis with the Springate model. The research results obtained that only PT. Bank Syariah Indonesia Tbk (BRIS) for 2016-2021 is in good condition. PT. Bank Aladin Syariah Tbk (BANK) in 2016, 2018 and 2021 with results of S < 0.861 so that it can be declared unhealthy or experiencing financial difficulties. Likewise with PT. Bank BTPN Syariah Tbk (BTPS) also experienced financial difficulties in 2018 and 2018 with an S value <0.862. Then PT. Bank Panin Dubai Syariah Tbk (PNBS) in 2017 and 2021 also obtained an S value <0.862. This is because the Bank obtains a negative profit value or suffers a loss.","PeriodicalId":273243,"journal":{"name":"Jurnal Penelitian Ekonomi Akuntansi (JENSI)","volume":"25 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Penelitian Ekonomi Akuntansi (JENSI)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.33059/jensi.v6i2.6588","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 2
摘要
这项研究分析了在印尼证券交易所上市的4家伊斯兰银行的财务困境。这四家银行成为本研究的人口和样本,包括PT. Bank ysariah Indonesia Tbk (BRIS), PT. Bank Aladin Syariah Tbk (Bank), PT. Bank BTPN Syariah Tbk (BTPS)和PT. Bank Panin Dubai Syariah Tbk (PNBS)。所使用的数据是金融服务管理局网站2016-2021年的二手数据。数据分析技术采用Springate模型进行财务困境分析。研究结果显示,2016-2021年只有印尼伊斯兰银行Tbk (BRIS)处于良好状态。拉丁伊斯兰银行(Bank)在2016年、2018年和2021年的业绩为S < 0.861,因此可以宣布其不健康或经历财务困难。银行BTPN伊斯兰Tbk (BTPS)在2018年和2018年也经历了财务困难,S值<0.862。2017年和2021年PT. Bank Panin Dubai Syariah Tbk (PNBS)的S值也<0.862。这是因为银行获得了负的利润值或遭受了损失。
ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN PERBANKAN SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA
The study was conducted to analyze financial distress at 4 Islamic banks listed on the Indonesia Stock Exchange. The four banks became the population and sample in this study, which consisted of PT. Bank Syariah Indonesia Tbk (BRIS), PT. Bank Aladin Syariah Tbk (BANK), PT. Bank BTPN Syariah Tbk (BTPS) and PT. Bank Panin Dubai Syariah Tbk (PNBS). The data used is secondary data from the Financial Services Authority website for 2016-2021. The data analysis technique uses financial distress analysis with the Springate model. The research results obtained that only PT. Bank Syariah Indonesia Tbk (BRIS) for 2016-2021 is in good condition. PT. Bank Aladin Syariah Tbk (BANK) in 2016, 2018 and 2021 with results of S < 0.861 so that it can be declared unhealthy or experiencing financial difficulties. Likewise with PT. Bank BTPN Syariah Tbk (BTPS) also experienced financial difficulties in 2018 and 2018 with an S value <0.862. Then PT. Bank Panin Dubai Syariah Tbk (PNBS) in 2017 and 2021 also obtained an S value <0.862. This is because the Bank obtains a negative profit value or suffers a loss.