ANGELS Rating System for Islamic Banking Industry in Indonesia

Oktaviansyah, Hendrik Tri; Roziq, Ahmad; Sulistiyo, Agung Budi

doi:10.26905/jkdp.v22i1.1563

Cited by 4 publications

(7 citation statements)

References 3 publications

(11 reference statements)

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“…Islamic banking, as a Sharia-compliant corporate entity, is more concerned with making a profit than a loss. High profitability while maintaining the premise of rahmatan lil 'alamin (Oktaviansyah et al, 2018).…”

Section: Financial Performancementioning

confidence: 99%

“…Evaluation of the health condition of Islamic banks will be wrong if non-economic wealth does not exist. The non-economic wealth consists of spiritual and intellectual well-being (Oktaviansyah et al, 2018).…”

Section: Non Economic Wealthmentioning

confidence: 99%

“…The NOM (Net Operating Margin) ratio, which represents the net operating income, is the variable in this method. Consequently, it is possible to calculate the average ability of earning assets to produce profit (Oktaviansyah et al, 2018).…”

Section: Earning Capital and Assets Earningmentioning

confidence: 99%

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An Examination of Bank Muamalat Indonesia's Financial Performance Using the Angels Method

Sari

2023

remittance

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This research aims to evaluate Bank Muamalat Indonesia's performance from 2016 to 2020 using the ANGELS approach. The data sources for the quantitative descriptive technique are from Bank Muamalat Indonesia's annual report. The study's findings revealed that The amanah management area of the bank is accessible through the bank's annual report and, as previously said, displays a healthy category. The implementation of corporate governance is ensured by the bank's yearly report. It would be reasonable to conclude that Bank Muamalat Indonesia is in good condition despite the calculation results of Bank Muamalat Indonesia were predicated on less trustworthy. This shows that the company can maintain its performance in the long term or in the event of liquidation. The availability of a bank's capital facilitates operations to a certain degree. The analysis results show that, even if the quantity of productive assets has increased, Bank Muamalat Indonesia's KAP development is still smaller than the yearly increase in APYD. Examining the data reveals that Bank Muamalat Indonesia has an excellent basis. The distribution of funds is handled by the organization responsible for allocating charity and zakat funds by the direction of the Supervisory Board

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Section: Financial Performancementioning

confidence: 99%

Section: Non Economic Wealthmentioning

confidence: 99%

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An Examination of Bank Muamalat Indonesia's Financial Performance Using the Angels Method

Sari

2023

remittance

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“…The IBs" performance measurement model should ideally integrate the dimensions: finance, brotherhood and justice, and social welfare (Adib & Khalid, 2010;Azmy, 2015). Triyuwono (2011) tried to formulate performance measurements based on Shariah Enterprise Theory, which consists of Amanah management, Non-economic Wealth, Give out, Earning, capital and assets, Liquidity and Sensitivity to market, and Socio-economic wealth (ANGELS), to be tested by Oktaviansyah et al (2018), resulting in that IBs' health rating was categorized as good. Several inputs were given, such as in terms of the indicators of trust management which were still contrary to what was practiced in IBs.…”

Section: Maqasid Shariah and Another Approachmentioning

confidence: 99%

Islamic Banking Performance Measurement: A Conceptual Review of Two Decades

Rosmanidar¹,

Hadi

Ahsan

2021

ijibfr

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This article aims to provide an overview of the development of research on the measurement of Islamic banking performance over the past 20 years from 89 selected papers with Scopus-indexed journals ranked Q4 to Q1 or accredited with Sinta 2 to Sinta 1. This study used a qual-quantitative meta-analysis approach using the Mendeley citation application. The distribution of the topic and the depth of research in paper samples based on keywords in publications were analyzed using the VOSviewer application. The results of the analysis showed that the research trend of Islamic banking performance in reputable journals is increasing in recent years. Most of the studies performed in the last two decades have focused on the practice and corporate governance of Islamic banks and comparisons between Islamic and conventional banks based on financial performance ratios and aspect of maqasid al-Shariah; Only a few studies that discuss efficiency, social performance on Islamic banks, regulation, intellectual capital and stability of the financial performance of Islamic banks were found. The further discussion is an empirical exposure without theoretical exploration or analysis which is supposed to become the direction of banking research in the future. JEL Classification Codes: G21, L25, P17, P47.

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“…However, there are still some UlUl AlbAb: Jurnal Studi Islam, Vol. 23, No.1, 2022 limitations to these measuring tools, such as being partial for each indicator (Ascarya 2014), being merely a concept that does not yet have measurement indicators (Oktaviansyah, Roziq, and Sulistiyo 2018), limited to profitability and sharia compliance (Prasetyowati and Handoko 2019), and not accommodating all IB objectives (Aisjah and Hadianto 2013).…”

Section: Introductionmentioning

confidence: 99%

Is It Fair to Assess the Performance of Islamic Banks Based on the Conventional Bank Platform?

Rosmanidar¹,

Ahsan

Al-Hadi

et al. 2022

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Several studies found the weakness of using conventional performance measurement tools such as CAMELS and RGEC in Islamic banking and the lack of performance measurement tools following the characteristics of Islamic banks. The findings showed the need for a performance measurement system that integrates the objectives of sharia and the business objectives of sharia banking. This study explored the application of Maqashid shariah values in Islamic banking and initiated a Sharia Integrated Performance Measurement (SIPM) structure. The researchers used Grounded Theory and library research. Data were collected through in-depth interviews with practitioners, experts, and academics of Islamic banking, while secondary data was taken from the literature and previous research that discussed the measurement of Islamic banking performance. The data were analyzed through several stages: data reduction, data display, and concluding with the help of the Atlas.ti application version 8. This study would like to contribute to the idea of building a Sharia Integrated Performance Measurement (SIPM) platform through three components: Islamic commercial performance, Islamic social performance, and Islamic macroeconomics performance in Islamic banking.

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ANGELS Rating System for Islamic Banking Industry in Indonesia

Cited by 4 publications

References 3 publications

An Examination of Bank Muamalat Indonesia's Financial Performance Using the Angels Method

An Examination of Bank Muamalat Indonesia's Financial Performance Using the Angels Method

Islamic Banking Performance Measurement: A Conceptual Review of Two Decades

Is It Fair to Assess the Performance of Islamic Banks Based on the Conventional Bank Platform?

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