ANALYSIS OF BANK HEALTH LEVELS WITH THE RGEC APPROACH (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS AND CAPITAL) AT PT BANK MUAMALAT INDONESIA TBK FOR THE PERIOD 2020-2024

Abstrak

Perbankan syariah memiliki peran penting dalam menjaga stabilitas ekonomi nasional, terutama selama pandemi Covid-19. Sebagai bank syariah pertama di Indonesia, PT Bank Muamalat Indonesia Tbk perlu dinilai tingkat kesehatannya untuk menjamin operasional yang berkelanjutan dan kepercayaan publik. Penelitian ini bertujuan untuk menganalisis tingkat kesehatan Bank Muamalat Indonesia selama periode 2020–2024 menggunakan metode “RGEC (Risk Profile, Good Corporate Governance, Earnings, dan Capital)” sesuai pedoman OJK. Metode yang digunakan adalah deskriptif kualitatif dengan analisis dokumen laporan keuangan sebagai data sekunder. Penilaian dilakukan berdasarkan rasio “NPF, FDR, GCG, ROA, ROE, BOPO, dan CAR”. Hasil penelitian menunjukkan bahwa bank berada dalam kondisi “cukup sehat” pada aspek Risk Profile dan Capital, namun menghadapi tantangan pada efisiensi dan profitabilitas. Rasio BOPO yang tinggi dan profitabilitas yang rendah menjadi perhatian utama. Secara keseluruhan, Bank Muamalat Indonesia tergolong cukup sehat selama periode penelitian. Temuan ini diharapkan dapat menjadi masukan bagi manajemen dan regulator dalam meningkatkan kinerja bank syariah di Indonesia.

Islamic banking has an important role in maintaining national economic stability, especially during the Covid-19 pandemic. As the first Islamic bank in Indonesia, PT Bank Muamalat Indonesia Tbk needs to be assessed for its health level to ensure sustainable operations and public trust. This study aims to analyze the health level of Bank Muamalat Indonesia during the period 2020-2024 using the “RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital)” according to OJK guidelines. The method used is descriptive qualitative with document analysis of financial statements as secondary data. The assessment is based on the “NPF, FDR, GCG, ROA, ROE, BOPO, and CAR” ratios. The results show that the bank is in a “fairly healthy” condition in the Risk Profile and Capital aspects, but faces challenges in efficiency and profitability. High BOPO ratio and low profitability are the main concerns. Overall, Bank Muamalat Indonesia is considered quite healthy during the study period. The findings are expected to be an input for management and regulators in improving the performance of Islamic banks in Indonesia.