Analisis Tingkat Kesehatan Bank Aladin Syariah Periode 2020 – 2024

Authors

  • Alif Muthahari
  • Umiyati Umiyati UIN Syarif Hidayatullah Jakarta

DOI:

https://doi.org/10.21111/ijtihad.v19i2.15705

Keywords:

Digital Islamic Banking, Bank Soundness (RGEC), Data Envelopment Analysis (DEA), Banking Stability, Bank Aladin Syariah.

Abstract

This study aims to analyze the multidimensional performance of PT Bank Aladin Syariah Tbk during its crucial digital transformation phase (2020–2024). Using a descriptive quantitative approach, this research integrates three measurement methods: bank soundness using the RGEC method (Risk Profile, GCG, Earnings, Capital), technical efficiency using Data Envelopment Analysis (DEA), and stability and bankruptcy risk using Bank Z-Score and Modified Altman Z- Score. The results show a unique phenomenon in the bank's fundamentals: although profitability ratios (ROA) experienced negative pressure due to digital infrastructure investment costs, the bank demonstrated superior solvency resilience with a very high Capital Adequacy Ratio (CAR) and a maintained low risk profile (NPF). DEA analysis reveals the success of operational transformation, where the bank managed to leap from structural inefficiency in 2021 (score 0.23) to perfect technical efficiency (score 1.00) consistently in the 2022–2024 period through partnership ecosystem optimization. Furthermore, stability indicators confirm that the bank is in the "Safe Zone" with minimal insolvency risk. This study concludes that accounting losses in the early phase of digital banks do not reflect operational failure, but rather strategic investments that have been compensated by technical efficiency and a robust capital structure.

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2026-01-02

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Vol. 19 No. 2 (2025): Jurnal Ijtihad: Hukum dan Ekonomi Islam

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