ANALISIS RISIKO LIKUIDITAS BANK SYARIAH DENGAN METODE STOCK BASED DAN FLOW BASED
Abstract
This study aims to analyze the potential liquidity risk of Islamic commercial banks classified under BUKU 1, namely Bank Victoria Syariah (BVS) and Bank Jabar Banten Syariah (BJBS), which have core capital below IDR 3 trillion during the 2019–2021 period. The research adopts a quantitative approach with descriptive analysis, utilizing secondary data obtained from the annual financial statements of both banks. Liquidity risk is assessed using stock-based and flow-based measurement methods. The results of the stock-based analysis indicate that, based on the ratio of liquid assets to short-term liabilities, both banks are categorized as having low liquidity risk. However, when measured using the ratio of liquid assets to total assets, the liquidity risk is classified as moderate, suggesting that both banks remain in a stable financial condition. The Financing to Deposit Ratio (FDR) also shows values within a normal range. Meanwhile, flow-based analysis reveals a negative liquidity gap in the short-term maturity period of less than three months, indicating potential short-term liquidity pressure.Downloads
Download data is not yet available.
References
[1] Ariffin, N. M. (2012). Liquidity risk management and financial performance in Malaysia: empirical evidence from Islamic banks. Aceh International Journal of Social Sciences, 1(2), 68–75. http://irep.iium.edu.my/28987/
[2] Popi Adiyes Putra, Agus, dan S. (2023). Penerapan manajemen resiko likuiditas pada bank syariah. 6.
[3] Ichsan, N. (2013). PENGELOLAAN LIKUIDITAS BANK SYARIAH Dr. Hamka (Uhamka), Jl. Limau II, 82–103.
[5] Annisa, R., & Waspada, I. (2018). Pengaruh Kecukupan Modal dan Risiko Kredit Terhadap Likuiditas Pada Bank Umum Syariah Yang Terdaftar di Bank Indonesia. 6(2), 77–86.
[5] Kharis Fadlullah Hana, Muslikhatul Aini, L. D. P. K. (2022). Pandemi Covid 19: Bagaimana Kondisi Likuiditas Bank Syariah di Indonesia? Al Maal: Journal of Islamic Economics and Banking, 4(1), 16. https://doi.org/10.31000/almaal.v4i1.5840
[6] Abdul Kholiq, R. R. (2020). Dampak Implementasi Restrukturisasi Pembiayaan terhadap Likuiditas Bank Syariah pada Situasi Pandemi Covid-19. El-Barka: Journal of Islamic Economics and Business, 3(2), 282–316. https://doi.org/10.21154/elbarka.v3i2.2472
[7] Sholikhah, N. U., & Wardani, D. T. K. (2018). Analisis Likuiditas Pada Bank Syariah di Indonesia. In Journal of Economics Research and Social Sciences (Vol. 2, Issue 2).
[8] Yumanita, A. D. (2005). Gambaran Umum Bank Syariah. In Bank Indonesia : Seri Kebanksentralan (Issue 14).
[9] Ahmed, H., & Khan, T. (2007). Risk management in Islamic banking. Handbook of Islamic Banking, 144–158. https://doi.org/10.4337/9781847205414.00019
[10] Sitasari, I. (2021). Islamic Banking Risk Assessment Process: A Case Study from Indonesia. Jurnal of Middle East and Islamic Studies, 8(2). https://doi.org/10.7454/meis.v8i2.139
[11] Otoritas Jasa Keuangan. (2016). Peraturan Otoritas Jasa Keuangan tentang Penerapan Manajemen Risiko bagi Bank Umum Syariah dan Unit Usaha Syariah. 28 Desember, 42. https://www.ojk.go.id/id/regulasi/Documents/Pages/POJK-tentang-Penerapan- Manajemen-Risiko-bagi-Bank-Umum-Syariah-dan-Unit-Usaha-Syariah/pojk 65-2016.pdf
[12] Pratiwi, Sandy Anggur , Estiningtiastuti, P. T. (2016). Analisis Risiko Likuiditas Perbankan Syariah di Indonesia. Ekonomic, 2012, h.7-8.
[13] Anam, A. K. (2013). Risiko Likuiditas Dan Dampaknya Terhadap Kinerja Perbankan Di Indonesia. Jurnal Dinamika Ekonomi Dan Bisnis, 10(1), 1–16.
[14] Askarullah, M. W. F., & Hendratmi, A. (2017). Perbandingan Pembentukan Gap Sensitivitas Pada Bank Syariah Mandiri (BSM) dan Bank Mega Periode 2011- 2015. Jurnal Ekonomi Syariah Teori Dan Terapan, 4(8), 613. https://doi.org/10.20473/vol4iss20178pp613-629
[2] Popi Adiyes Putra, Agus, dan S. (2023). Penerapan manajemen resiko likuiditas pada bank syariah. 6.
[3] Ichsan, N. (2013). PENGELOLAAN LIKUIDITAS BANK SYARIAH Dr. Hamka (Uhamka), Jl. Limau II, 82–103.
[5] Annisa, R., & Waspada, I. (2018). Pengaruh Kecukupan Modal dan Risiko Kredit Terhadap Likuiditas Pada Bank Umum Syariah Yang Terdaftar di Bank Indonesia. 6(2), 77–86.
[5] Kharis Fadlullah Hana, Muslikhatul Aini, L. D. P. K. (2022). Pandemi Covid 19: Bagaimana Kondisi Likuiditas Bank Syariah di Indonesia? Al Maal: Journal of Islamic Economics and Banking, 4(1), 16. https://doi.org/10.31000/almaal.v4i1.5840
[6] Abdul Kholiq, R. R. (2020). Dampak Implementasi Restrukturisasi Pembiayaan terhadap Likuiditas Bank Syariah pada Situasi Pandemi Covid-19. El-Barka: Journal of Islamic Economics and Business, 3(2), 282–316. https://doi.org/10.21154/elbarka.v3i2.2472
[7] Sholikhah, N. U., & Wardani, D. T. K. (2018). Analisis Likuiditas Pada Bank Syariah di Indonesia. In Journal of Economics Research and Social Sciences (Vol. 2, Issue 2).
[8] Yumanita, A. D. (2005). Gambaran Umum Bank Syariah. In Bank Indonesia : Seri Kebanksentralan (Issue 14).
[9] Ahmed, H., & Khan, T. (2007). Risk management in Islamic banking. Handbook of Islamic Banking, 144–158. https://doi.org/10.4337/9781847205414.00019
[10] Sitasari, I. (2021). Islamic Banking Risk Assessment Process: A Case Study from Indonesia. Jurnal of Middle East and Islamic Studies, 8(2). https://doi.org/10.7454/meis.v8i2.139
[11] Otoritas Jasa Keuangan. (2016). Peraturan Otoritas Jasa Keuangan tentang Penerapan Manajemen Risiko bagi Bank Umum Syariah dan Unit Usaha Syariah. 28 Desember, 42. https://www.ojk.go.id/id/regulasi/Documents/Pages/POJK-tentang-Penerapan- Manajemen-Risiko-bagi-Bank-Umum-Syariah-dan-Unit-Usaha-Syariah/pojk 65-2016.pdf
[12] Pratiwi, Sandy Anggur , Estiningtiastuti, P. T. (2016). Analisis Risiko Likuiditas Perbankan Syariah di Indonesia. Ekonomic, 2012, h.7-8.
[13] Anam, A. K. (2013). Risiko Likuiditas Dan Dampaknya Terhadap Kinerja Perbankan Di Indonesia. Jurnal Dinamika Ekonomi Dan Bisnis, 10(1), 1–16.
[14] Askarullah, M. W. F., & Hendratmi, A. (2017). Perbandingan Pembentukan Gap Sensitivitas Pada Bank Syariah Mandiri (BSM) dan Bank Mega Periode 2011- 2015. Jurnal Ekonomi Syariah Teori Dan Terapan, 4(8), 613. https://doi.org/10.20473/vol4iss20178pp613-629
Published
2026-01-18
How to Cite
YAHYA, Amir et al.
ANALISIS RISIKO LIKUIDITAS BANK SYARIAH DENGAN METODE STOCK BASED DAN FLOW BASED.
Journal of Information System, Applied, Management, Accounting and Research, [S.l.], v. 10, n. 1, p. 84-91, jan. 2026.
ISSN 2598-8719.
Available at: <https://journal.stmikjayakarta.ac.id/index.php/jisamar/article/view/2229>. Date accessed: 18 jan. 2026.
doi: https://doi.org/10.52362/jisamar.v10i1.2229.
Section
Articles
This work is licensed under a Creative Commons Attribution 4.0 International License.
_uk501.png)
.2022-2026_uk200_pxl_.jpg)
.png)
3.png)
