Menilai kinerja keuangan pada bank Panin Dubai Syariah

Pendekatan analisis rasio dan common-size

  • fitria izzatun nisa Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Esy Nur Aisyah Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
Keywords: Performance, financial, ratio analysis, common-size, bank panin dubai syariah

Abstract

The purpose of this study is to analyze the financial performance of PT Bank Panin Dubai Syariah during the period 2019 to 2023 using a ratio and common-size analysis approach. The Islamic banking sector in Indonesia has shown significant growth, despite facing various challenges due to the impact of the pandemic. Through ratio analysis, fluctuations in indicators such as ROA, ROE, NPM, and DER can be seen, reflecting the extent of banks' resilience in the face of uncertain economic pressures. In addition, a common-size analysis revealed a change in the bank's strategy which is now more focused on the growth of third-party funds. The results of this study show that despite positive signs of recovery in 2022 and 2023, banks still need to strengthen their capital structure and improve operational efficiency to support sustainable growth. The proposed strategic suggestions include diversifying revenue sources as well as more effective debt management to improve the bank's overall performance.

Downloads

Download data is not yet available.

References

Abdillah, L., Asnawi, N., & Yuliana, I. (2024). Building a customer benefit model driven by customer satisfaction and customer loyalty based on digital experience. El Dinar: Jurnal Keuangan Dan Perbankan Syariah, 12(1), 40–63. https://repository.uin-malang.ac.id/19644/

Andriani, W. (2024). Menilai Kinerja Keuangan Perbankan Syariah di Bursa Efek Indonesia: Pendekatan Analisis Rasio dan Common Size. 6(2), 17–33.

Damayanti, T., & Andriyani, D. (2022). Analisis Rasio Keuangan Perbankan Untuk Menilai Kinerja Keuangan Bank. Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside, 2(1), 67–88. https://doi.org/10.53363/yud.v2i1.24

Fitriyah, F., & Abdillah, M. (2024). Health of Islamic commercial banks in Indonesia: CAMEL and RGEC methods. https://repository.uin-malang.ac.id/21107/

Hariono, A. F., & Azizuddin, I. (2022). Analisis kinerja keuangan terhadap financial distress pada bank umum syariah di Indonesia periode 2016-2020. Jurnal Ekonomi Syariah Teori Dan Terapan, 9(2), 273–285. https://repository.uin-malang.ac.id/10341/

Hariyanti, D., Soeharjoto, S., & Tribudhi, D. (2022). Exchange Rates and Financial Performance Effect on Conventional Bank Third Party Funds in Indonesia. https://doi.org/10.4108/eai.3-8-2021.2315092

Khan, S., Polat, A., & Bashir, U. (2023). Factors Affecting the Financial Performance of Islamic Banks in Pakistan. FWU Journal of Social Sciences, 17(1), 62–76. https://doi.org/10.51709/19951272/Spring2023/5

Pipit Muliyah, D. A. (2020). Dampak Struktur Modal terhadap Kinerja Perbankan. Journal GEEJ, 7(2).

Rika Widianita, D. (2023). Analisis metode common-size dalam menilai kinerja keuangan bank syariah. AT-TAWASSUTH: Jurnal Ekonomi Islam, VIII(I), 1–19.

Simon H Kwan, R. A. E. (n.d.). Risiko Perbankan, Kapitalisasi, dan Efisiensi Operasional. https://doi.org/10.1023/A:1007970618648

Stepanova, S. V., & Karakchieva, V. L. (2018). Changes in Banking Business Models Driven by Technological Innovations. 2018 14th International Scientific-Technical Conference on Actual Problems of Electronic Instrument Engineering, APEIE 2018 - Proceedings, 447–451. https://doi.org/10.1109/APEIE.2018.8545543

Ummah, M. S. (2019). Strategi Bisnis Bank Syariah di Masa Pandemi Covid-19 Pada PT. Bank Panin Dubai Syariah Cabang Makassar. Sustainability (Switzerland), 11(1), 1–14.

PlumX Metrics

Published
2025-10-29
How to Cite
nisa, fitria, & Aisyah, E. (2025). Menilai kinerja keuangan pada bank Panin Dubai Syariah. Maliki Interdisciplinary Journal, 3(11), 621-627. Retrieved from https://urj.uin-malang.ac.id/index.php/mij/article/view/12843
Issue
Vol 3 No 11 (2025): NOVEMBER
Section
Articles

Copyright (c) 2025 fitria izzatun nisa

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.