ANGELS Rating System for Islamic Banking Industry in Indonesia
Journal Title: Jurnal Keuangan dan Perbankan - Year 2018, Vol 22, Issue 1
Abstract
This study aims to analyze the bank soundness assessment using ANGELS approach in an Islamic bank. This research is a qualitative research. This research uses a non-interactive qualitative approach that is an analysis research that conducts an assessment based on document analysis and provides interpretation of a concept. The data used are primary data and secondary data. Primary data is done by using structured interviews using prepared questionnaires. Secondary data from this research are sharia financial report year 2016 in the form of ROA, ROE, CAR, NPF, LDR, and MR. The results of this study indicate that the soundness assessment of Islamic bank using ANGELS has a score of 86.79 so it is said to be soundless. The concept of ANGELS which consists of Amanah Management, Non-Economic Wealth, Give Out, Earning, Capital and Asset, Liquidity and Sensitivity to Market and Economy Wealth in practice needs to be done revision is indicators Amanah Management of accountability to God and accountability to nature because in practice these indicators are contrary to the concept practiced in the field. Revision of accountability to God and accountability to nature is changed into ihsan and tablig.
Authors and Affiliations
Hendrik Tri Oktaviansyah, Ahmad Roziq, Agung Budi Sulistiyo
Keywords
Related Articles
- EP ID EP418357
- DOI 10.26905/jkdp.v22i1.1563
- Views 106
- Downloads 0
Bank loan loss provisions research: A review of the empirical literature
This paper aims to provide an overview of the literature on Loan loss provisions in the Banking industry. This research was conducted by reviewing some literature. LLP is a solution for banks to deal with risks that will...
Reaction of Indonesian Capital Market Investors to the Implementation of Tax Amnesty
This study was an event study that aimed to find empirical evidence of the reaction of Indonesian capital market investors towards the implementation of tax amnesty. The population of this study was consisting of sectora...
Determinants of the Credit Quality Decision on Retail Consumer
The aim of this study was to study the retail customers’ 4C (character, capacity, collateral, and capital) that affected credit quality on finance companies. This study focused on the financing of used motorcycles from 2...
Leverage, Asymmetric Information, Firm Value, and Cash Holdings in Indonesia
This research aimed to analyze the effect of leverage and asymmetry information on the firm value through cash holding as mediation variable. The populations of this research were all the firms which listed on the Indone...
DETERMINAN INTERNAL DIVIDEND PAYOUT RATIO PERUSAHAAN FARMASI TERDAFTAR DI BURSA EFEK INDONESIA
This study aimed to examine and analyze the effect of the internal determinant of dividend payout ratio pharmaceutical company, annual data observation period 2008 until 2014. The type of this study was quantitative rese...