Evaluasi Proses Manajemen Risiko Likuiditas pada Unit Usaha Syariah (UUS) PT Bank BNI (Persero) Tbk
REZEKI, SRI (Adv.: Sony Warsono, Dr., MAFIS.Ak), Sony Warsono, Dr., MAFIS.Ak
Meningkatnya pesaingan untuk memperoleh dana nasabah, dan semakin berkembangnya produk-produk perbankan serta kemajuan tehnologi telah mengubah cara bank memperoleh pendanaan dan mengelola resiko likuiditas. Tesis ini disusun bertujuan untuk memperlihatkan evaluasi proses manajemen likuiditas pada UUS Bank BNI dalam pengembangan sistem perbankan yang berbasis syariah.
Tesis ini ditulis berdasarkan metode pengumpulan data sekunder mengenai laporan harian dan bulanan UUS Bank BNI, laporan harian tersebut mencakup laporan arus kas, profil maturitas dan laporan pendukung lainnya sehingga tersusunnya laporan bulanan. Data sekunder diatas diolah dengan menggunakan metode deskriptif untuk tujuan menganalisis faktor internal dan eksternal bisnis UUS Bank BNI. Dengan menggunakan pendekatan strategi evaluasi daripada Richard Rumelt dari aspek konsistensi, konsonan, kelayakan, keunggulan atas strategi yang digunakan untuk mengevalusi bagaimana proses manajemen likuiditas yang diterapkan pada UUS Bank BNI.
Hasil evaluasi atas strategi yang dilakukan dapat disimpulkan bahwa tidak ada penyimpangan atas strategi proses manajemen likuditas yang diterapkan pada UUS Bank BNI dari keempat aspek diatas. Lebih lanjut, dikatakan yang terjadi hanyalah proses identifikasi risiko likuiditas yang dilakukan tidak memadai, pengukuran terhadap risiko likuiditas yang dilakukan tidak secara tetap dan tidak memadai, pemantauan risiko likuiditas dilakukan tidak secara rutin dan tidak memadai, cakupan sistim informasi manajemen risiko likuiditas yang dilakukan juga tidak memadai, serta cakupan laporan pengelolaan yang dilakukan tidak secara rutin dan tidak tepat waktu dan tidak sesuai dengan kebijakan operasional dan prosedur yang ditetapkan serta tidak memenuhi prinsip kehati-hatian.
Due to increasing of funds needs and developing of banking products from capital market and technology break-through may affected to the ways of banking into getting funds and managing of liquidity risk. Liquidity risk means risk resulted from a financial instritutionÂ’s failure to pay its debt and obligation when due because of its ability to convert assets into cash, or its failure to procure enough fund, or, if it can, that the fund comes with an exceptionally high cost that may affect the institutionÂ’s income and capital fund flow in the future. In addition, liquidity risk may be a results of a financial institutionÂ’s inability to unwind or offset underlying risks from asset it currently holds, a situation which will force the financial institution to sell its assets at a loss as the assets are illiquid or the market is suffering a liquidity crunch. Further, warning signals of a liquidity problem may include increasing costs of funds, demand for collaterals despite no such requirement in the past, a downgrade of credit rating, a reduction of loan amount or a decline of long-term funding sources available to the company, support by related financial institution and material change of the debt to equity ratio
This thesis is written in order to show how liquidity risk of management process to apply at UUS Bank BNI by using daily data reports, monthly data reports, maturity profiles of UUS Bank BNI, analysis is carried out by processing the above data and compared it to relevant theories and using descriptive method. And by using Richard RumeltÂ’s evaluation strategy approach, that is, consistency aspect, consonance aspect, feasibility aspect, and advantage aspect, the resuts of the evaluation indicate that the identification process of liquidity risk, liquidity risk measurement, monitoring of liquidity risk, scope of management information system of liquidity risk, and also scope of reporting managements are not feasible, timely, comply with standard and operating procedure and, also meets with prudential banking principles. Thus, it is overall not arising from deviation of UUS Bank BNIÂ’s business strategy. Some improvement are necessary to achieve effective and efficient on (1) financing business process, (2) human resources quality including their characters and behavior of at all level, (3) management information system through IT Networks in the holding office and also branches offices, (4) concentrated portofolio funding sources, (5) risk control through ALCO.
Kata Kunci : Proses manajemen resiko likuiditas, laporan arus kas, profil maturitas, aspek konsistensi, aspek konsonan, aspek kelayakan, aspek keunggulan, Liquidity risk management process, daily and monthly cash-flow statement, maturity profile, consistency aspect, c
