Analisis Kinerja Bank Syariah di Indonesia sebelum dan Sesudah Krisis Ekonomi Global 2008 Berdasar Islamicity Performance Index
ANGGIAWAN, M. ZIA (Pembimbing: Taufiku Rahman, S.E., M.B.A., Taufiku Rahman, S.E., M.B.A.
Perekonomian dunia kembali dikejutkan oleh guncangan krisis ekonomi global 2008. Perekonomian Indonesia pun terkena imbas krisis ini. Gejala ini ditunjukkan dengan meroketnya nilai rupiah hingga Rp 12.650 per dollar AS, tingkat inflasi yang menyentuh 12,56%, dan IHSG terkoreksi hingga 10,38% atau menyentuh 1.451,7 yang membuat otoritas bursa mensuspen perdaganan efek dan derivative selama dua hari. Namun, di tengah goncangan krisis tersebut, perbankan syariah menunjukkan gejala positif. Penyaluran pembiayaan oleh perbankan syariah terus mengalami peningkatan dan terjadi penambahan jaringan kantor pada periode pasca krisis. Fenomena relatif stabilnya industri perbankan syariah pasca krisis ini menjadi latar belakang utama penulis melakukan penelitian ini, untuk membuktikan secara empiris bahwa tidak ada perbedaan kinerja perbankan syariah di Indonesia sebelum dan sesudah krisis ekonomi global 2008.
Pada penelitian ini, kinerja bank syariah diukur dengan Islamicity Performance Index. Rasio keuangan dari Islamicity Performance Index yang digunakan dalam penelitian ini, yaitu profit sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employee welfare ratio, dan Islamic income vs non Islamic income. Sumber data yang digunakan adalah Laporan Keuangan Bank Muamalat Indonesia dan Bank Syariah Mandiri 2006-2007 untuk periode sebelum krisis dan laporan keuangan 2009-2010 untuk periode setelah krisis. Untuk pengujian hipotesis menggunakan uji non-parametrik, mann-whitney for two independent test.
Hasil penelitian menunjukkan tidak terdapat perbedaan kinerja yang signifikan pada bank syariah di Indonesia antara sebelum dan sesudah krisis ekonomi global 2008 jika diukur dengan Islamicity Performance Index. Hal ini mengindikasikan bahwa krisis ekonomi global yang mengguncang dunia pada tahun 2008 ternyata tidak memberi pengaruh signifikan terhadap menurunnya kinerja bank syariah di Indonesia.
World economy was agaian startled by the shocks of global economic crisis of 2008. Indonesias economy was hit by this crisis. This phenomenan was demonstrated by the sky rocketing value of rupiah to Rp 12.650 per U.S dollar, the rate of inflation touching 12,56%, and stock exchange index slid to 10,38% or touching 1,451.7, making the exchange autority to suspend the trading securities and derivaties for two days. However, amid the shock of this crisis, Sharia Banking showed positive indication. The distribution of financing by Sharia Banking continued to increase and the addition of branch office in the post period of the crisis. The phenomenon of Sharia Banking industry that relatively stable has become the main background of the authors conducted this research, to prove empirically that there is no difference in the performance of Sharia Bank in Indonesia before and after the global economic crisis of 2008.
In this research, the performance of Sharia Banks is measured by Islamicity Performance Index. Financial ratios of Islamicity Performance Index used in this research are profit sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, and Islamic income vs non Islamic income ratio. Source data used are the financial statements of Bank Muamalat Indonesia and Bank Syariah Mandiri in 2006-2007 for the before crisis period and in 2009-2010 for the after crisis period. To test the hypothesises using non parametric test, Mann Whitney for two independent test.
The results showed that there is no significant difference in performance of Sharia Bank in Indonesia before and after the global economic crisis of 2008 as measured by Islamicity Performance Index. This result indicates that the global economic crisis that rocked the world economy in 2008 did ont give significant effect on decreasing the performance of Sharia Banks in Indonesia.
Kata Kunci : the global crisis economic of 2008, performance measurement, sharia bank, Islamicity Performance Index, krisis ekonomi global 2008, pengukuran kinerja, bank syariah
