Pengukuran Kesehatan Bank Syariah Dengan Sharia Complience and Performance

The purpose of this study was to measure the health of Islamic banks which were not only based on the financial performance (CAMEL), but also included the performance of sharia. The financial performance was measured by the Capital Adequacy Ratio (CAR), asset quality (NPL), earning Ability (ROA), and liquidity sufficiency (FDR) while sharia performance was measured by education and training grants, profit sharing ratio, zakah ratio, and Islamic investments ratio. The population in this study were all Islamic banks in Indonesia namely 13 Islamic banks. Furthermore, there were eleven samples of the Islamic banks. It was because there were 2 Islamic banks which were not included in the samples because they officially opened in 2014, so the data had not completed yet. The data in this research was secondary data drawn from the annual financial statements of Islamic banks which had been published. The result showed the contradiction that was banks had high sharia performance, but they had low financial performance. Tujuan penelitian ini adalah untuk mengukur kesehatan bank syariah yang tidak hanya berdasar pada kinerja finansial (CAMEL), tetapi juga memasukkan kinerja syariah. Kinerja finansial diukur dengan permodalan (CAR), kualitas asset (NPL), kemampuan laba (ROA), dan kecukupan likuiditas (FDR). Sementara kinerja syariah diukur dengan hibah pendidikan dan pelatihan, profit sharing ratio, zakah ratio, dan rasio investasi islami. Populasi dalam penelitian ini adalah semua bank umum syariah yang beroperasi di Indonesia yakni sebanyak 13 bank syariah. Adapun sampelnya sebanyak sebelas bank syariah. Ada dua bank syariah yang tidak masuk sebagai sampel karena relatif baru berdiri tahun 2014, sehingga datanya belum lengkap. Data dalam penelitian ini adalah data sekunder yang diambil dari laporan keuangan tahunan bank syariah yang telah dipubulikasikan. Hasil penelitian menunjukkan adanya kontradiksi yakni bank mempunyai kinerja syariah tinggi tetapi kinerja finansialnya rendah