The Overview of Camels Method Implementation in the Analysis of Financial Performance in BRI Syariah KCP Kopo Bandung

Abstract

Competition in the Islamic banking sector sparked businesses to compete for maximum profit by always evaluating its financial performance. Analysis system in measuring the financial performance of Islamic banking institutions can apply CAMELS method. CAMELS method of use is one method of analysis with a qualitative approach on various aspects affecting the condition of a bank. BRI Syariah KCP Kopo is one of intense Islamic bank financing channel for the people in the district of Bandung and its surroundings and continually evaluates its financial performance. Measurement of financial performance of BRI Syariah KCP Kopo through CAMELS method is very interesting to be studied from the academic side. Due to the good financial performance of BRI Syariah KCP Kopo will greatly affect the owners of the funds to deposit money in the bank. Conversely, if the poor performance of the bank then the owner of the funds will not be interested to leave their money in the bank so that it can interfere with the existence of BRI Syariah KCP Kopo future. Based on the background of the problem, then the problem is formulated into the form of questions as follows. (1) What level of financial performance that includes liquidity, profitability, solvency, and profitability in BRI Syariah KCP Kopo Bandung? (2) How is the application of the CAMELS method in measuring the level of performance in BRI Syariah KCP Kopo Bandung? The method used in the preparation of this research is to use descriptive analytical method, by examining the financial performance in BRI Syariah KCP Kopo through CAMELS method. The data analysis technique was performed by calculating financial ratios through the method of time series analysis in the company corresponding to the period under study. The conclusion of this study indicates the level of financial performance that includes liquidity, profitability, solvency and profitability in BRI Syariah KCP Kopo Bandung is good. In addition, assessment of financial performance and the company's performance in BRI Syariah KCP with indicators Capitals, Assets, Management, Earnings, Liquidity, and sensitivity already showed a good performance.