Financial Performance Evaluation of Sharia People's Financing Banks (BPRS) in Riau Province
DOI:
https://doi.org/10.5281/Keywords:
Capital, Assets, Management, Earnings, LiquidityAbstract
Islamic banking in Indonesia is experiencing rapid growth, including the Islamic Rural Bank (BPRS) sector, which plays a vital role in supporting the development of micro and small businesses based on sharia principles. However, challenges such as limited capital, operational efficiency, and financing quality require a comprehensive evaluation of financial performance to ensure the sustainability and health of the institution. This study aims to analyze the financial performance of two BPRS in Riau Province, namely BPRS Hasanah and BPRS Berkah Dana Fadhilah, during the 2019–2024 period using the CAMEL method (Capital, Asset, Management, Earning, and Liquidity) as an indicator of financial health. The approach used is descriptive quantitative with secondary data in the form of quarterly financial reports published by the Financial Services Authority (OJK). Each financial ratio is calculated and compared with the assessment standards based on SEOJK No. 28/SEOJK.03/2019. The results show that BPRS Berkah Dana Fadhilah has a more stable level of health, especially in terms of capital and asset quality. Meanwhile, BPRS Hasanah experienced fluctuations in profitability and liquidity, but showed improvements in capitalization and operational efficiency. Overall, both BPRS are considered healthy with the potential for sustained financial performance improvement. The novelty of this research lies in the presentation of a long-term comparative analysis of two BPRS in Riau, covering the full range of CAMEL indicators, thus providing a more comprehensive empirical picture than previous studies, which tended to focus on a single institution or a shorter period. These findings provide a practical contribution to strengthening BPRS risk management strategies and supervisory policies in the future.
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