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Abstrak :
Penelitian ini bertujuan untuk menguji secara empiris hubungan aktivitas berkelanjutan terhadap kinerja keuangan dengan moderasi Dewan Pengawas Syariah pada bank Islam di Asia. Aktivitas berkelanjutan diukur berdasarkan Global Reporting Initiative yang telah disesuaikan dengan konsep maqasid syariah terdiri dari aspek ekonomi, lingkungan, dan sosial, kinerja keuangan bank syariah diukur pada periode saat ini dan periode masa mendatang, sedangkan Dewan Pengawas Syariah diukur berdasarkan keragaman karakteristik yang terdiri dari jumlah, reputasi, pengalaman, latar belakang, dan tingkat pendidikan. Sampel pada penelitian adalah 58 bank Islam yang terdapat di wilayah Asia untuk tahun pengamatan 2015 hingga 2018. Hasil regresi menunjukkan bahwa aktivitas berkelanjutan memiliki hubungan positif terhadap kinerja keuangan bank syariah pada periode saat ini maupun periode masa mendatang, namun Dewan Pengawas Syariah tidak dapat memperkuat hubungan positif aktivitas berkelanjutan terhadap kinerja keuangan baik pada periode saat ini, maupun periode masa mendatang. Temuan ini membuktikan bahwa shareholder lebih tertarik untuk menanamkan modalnya pada bank syariah yang memiliki tanggung jawab sosial dan lingkungan yang tinggi. ......This study aims to empirically examine the relationship between sustainable activities and financial performance by sharia supervisory board’s moderation in Islamic banks in Asia. Sustainable activities are measured based on Global Reporting Initiative which have been adjusted to the concept of maqasid sharia consisting of economic, environmental, and social aspects, the financial performance of Islamic banks is measured in the current and future periods, while the sharia supervisory board is measured based on the diversity of characteristics consisting of the board size, reputation, experience, background, and level of education. This study used 58 Islamic banks in Asia from 2015 - 2018. Regression results showed that sustainable activities have a positive relationship on the financial performance of Islamic banks in the current and future periods, but sharia supervisory board can not strengthen the relationship between sustainable activities and financial performance, both in the current and the future periods. These findings prove that shareholders are more interested in investing at Islamic banks that have high social and environmental responsibility.

Abstrak :
Kondisi perekonomian yang tidak stabil pada masa Pandemi Covid 19 memberikan dampak bagi kinerja keuangan Perbankan khususnya Perbankan Syariah. Mekanisme transmisi pengaruh Pandemi Covid 19 bagi Negara dan Perbankan Syariah menyebabkan variabel ekonomi makro dan variabel ekonomi mikro mengalami kontraksi. Variabel ekonomi makro yaitu : Produk Domestik Bruto (PDB), Inflasi (INF) dan nilai tukar Rupiah terhadap Dollar Amerika (IDR). Variabel ekonomi mikro yaitu: Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Financing at Risk (FAR), Risiko Investasi (INV), Cost to Income Ratio (CIR), Total Aset (TAS). Penelitian ini bertujuan menganalisa hubungan variabel ekonomi makro dan mikro dengan kinerja keuangan Bank Umum Syariah di Indonesia pada kurun waktu Pandemi Covid 19. Sampling terdapat 12 Bank Umum Syariah. Metode yang digunakan adalah Vector Error Correction Model (VECM).  Hasil estimasti VECM atas hubungan variabel ekonomi makro dengan kinerja keuangan yaitu variabel PDB dan IDR secara parsial memiliki hubungan negatif dengan ROA sedangkan INF memiliki hubungan Positif dengan ROA. Hasil estimasi VECM atas hubungan variabel ekonomi mikro dengan kinerja keuangan yaitu variabel CAR, FAR, INV, CIR dan TAS secara parsial memiliki hubungan negatif dengan ROA sedangkan FDR memiliki hubungan positif dengan ROA. Hasil estimasi Impulse Response Factor, dapat diketahui bahwa shock yang terjadi pada ROA di masa mendatang dipengaruhi oleh seluruh variabel independennya. Shock menyebabkan pergerakan ROA yang fluktuatif namun akan stabil dalam jangka panjang. Hasil estimasi Forecast Error Decomposition of Variance, menunjukkan komposisi kinerja BUS yakni ROA secara dominan dipengaruhi oleh variabel ROA itu sendiri daripada variabel independenny, namun komposisi tersebut sedikit demi sedikit mulai dipengaruhi oleh variabel independennya pada masa mendatang. Selama Pandemi Covid 19, perbankan syariah dinilai kuat menghadapi krisis. Hal ini tidak lepas dari sinergitas antara Perbankan Syariah, Pemerintah dan Regulator. Pemerintah dan regulator secara umum telah menunjukkan responsifitas yang baik dalam merumuskan kebijakan selama pandemi Covid 19. Mereka telah mengambil langkah-langkah yang signifikan untuk menjaga stabilitas sistem perbankan dan melindungi perekonomian secara keseluruhan. Beberapa kebijakan yang diambil pemerintah dan regulator, seperti stimulus ekonomi, keringanan pembayaran, dan penyesuaian regulasi, telah membantu mengurangi dampak negatif pandemi terhadap perbankan syariah. ......Unstable economic conditions during the Covid 19 Pandemic had an impact on the financial performance of banking, especially Islamic banking. The transmission mechanism for the influence of the Covid 19 Pandemic for the State and Islamic Banking has caused macroeconomic variables and microeconomic variables to experience contraction. The macroeconomic variables are: Gross Domestic Product (GDP), Inflation (INF) and the Rupiah exchange rate against the US Dollar (IDR). Microeconomic variables namely: Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Financing at Risk (FAR), Investment Risk (INV), Cost to Income Ratio (CIR), Total Assets (TAS). This study aims to analyze the relationship between macro and micro economic variables and the financial performance of Islamic Commercial Banks in Indonesia during the Covid 19 Pandemic. The sampling included 12 Islamic Commercial Banks. The method used is the Vector Error Correction Model (VECM). The VECM estimation results on the relationship between macroeconomic variables and financial performance, namely the GDP and IDR variables partially have a negative relationship with ROA while INF has a positive relationship with ROA. The results of the VECM estimation of the relationship between microeconomic variables and financial performance, namely the variables CAR, FAR, INV, CIR and TAS partially have a negative relationship with ROA while FDR has a positive relationship with ROA. The results of the estimation of the Impulse Response Factor, it can be seen that the shock that occurs in ROA in the future is influenced by all the independent variables. Shock causes a fluctuating ROA movement but will be stable in the long term. The results of the Forecast Error Decomposition of Variance estimate show that the composition of BUS performance, namely ROA, is dominantly influenced by the ROA variable itself rather than the independent variables, but this composition will gradually begin to be influenced by the independent variables in the future. During the Covid 19 Pandemic, Islamic banking was considered strong in facing crises. This cannot be separated from the synergy between Islamic Banking, the Government and Regulators. The government and regulators in general have shown good responsiveness in formulating policies during the Covid 19 pandemic. They have taken significant steps to maintain banking system stability and protect the economy as a whole. Several policies taken by the government and regulators, such as economic stimulus, payment relief, and regulatory adjustments, have helped reduce the negative impact of the pandemic on Islamic banking.

Abstrak :
Tesis studi kasus ini bertujuan untuk mengevaluasi kebijakan manajemen risiko kredit PT Bank CEF, Tbk. berdasarkan kerangka manajemen risiko kredit dan peraturan yang berlaku, dalam hal ini POJK No.48/POJK.03/2020, serta dampaknya terhadap kinerja keuangan bank di tahun 2021. Salah satu dampak terbesar akibat Covid-19 terhadap sektor perbankan adalah adanya peningkatan risiko gagal bayar yang turut mempengaruhi kinerja bank. Manajemen risiko kredit merupakan salah satu bagian terpenting dalam aktivitas suatu organisasi. Dengan begitu, bank diharapkan dapat mengetahui risiko yang dihadapinya dan membuat mitigasi yang komprehensif sehingga dapat memastikan bahwa objektifnya dapat tetap tercapai. Studi ini menggunakan metode penelitian kualitatif melalui wawancara dan analisis dokumen seperti Dokumen Kebijakan Internal Bank, Laporan Tahunan, dan Laporan Keuangan. Studi ini menunjukkan bahwa walaupun masih terdapat beberapa kelemahan, PT Bank CEF, Tbk. telah menerapkan prinsip-prinsip manajemen risiko kredit sesuai kerangka evaluasi dan peraturan yang berlaku. Bank CEF juga telah mengadopsi peraturan tersebut ke dalam pedoman internal bank. Penerapannya memiliki dampak yang positif terhadap kinerja keuangan bank di tahun 2021 seperti Rasio Kredit Bermasalah dan Rasio Kecukupan Modal Minimum. ......This study aims to evaluate the implementation of credit risk management by PT Bank CEF, Tbk., during Covid-19 based on credit risk management framework and related policy, POJK No.48/POJK.03/2020, and the effect on the bank’s financial performance in 2021. One of the biggest impacts of Covid-19 on banking sectors is the increasing numbers of default, which also affects the overall performance of a bank. Credit risk management is an important part that must be involved in the daily activities of an organization. By implementing it, an organization is expected to be aware of the risks that they may face and build a comprehensive mitigation plan to manage the risks to keep their abilities to fulfill their objectives. The method of this study is using qualitative research through interviews and is supported by the organization's documents such as Internal Policy Document, Annual Report, Financial Statement, and others. The study shows that PT Bank CEF, Tbk. has implemented credit risk management for the consumers that were affected due to Covid-19 based on the framework and related policy. They also embedded it in their internal policy to minimize the potential of credit risk. It also shows that the implementation has affected their financial performance in 2021, which can be seen from Non – Performing Loan Ratio and Capital Adequacy Ratio.