SISTEM PENILAIAN TINGKAT KESEHATAN BANK SYARIAH

Abstract

The health assessment system of Islamic banks plays a critical role in ensuring the stability, transparency, and sustainability of the Islamic financial industry. This study aims to analyze the framework and key indicators used to measure the soundness of Islamic banks in accordance with Sharia principles. The assessment system generally refers to the regulations issued by the Financial Services Authority (OJK) in Indonesia, which adapts the Risk-Based Bank Rating (RBBR) method into a Sharia-compliant context. The evaluation encompasses four primary factors: Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital—collectively known as the RGEC approach. Each component is assessed by integrating Islamic financial instruments and prohibitions, such as the avoidance of riba, gharar, and maysir. The study highlights that a robust assessment system not only safeguards depositor funds but also enhances public trust, particularly in a competitive financial environment. Furthermore, the integration of Sharia compliance audits within the health assessment ensures that operations adhere to both financial prudence and Islamic ethical standards. The findings suggest that effective implementation of the health assessment system requires competent human resources, comprehensive risk management, and transparent reporting mechanisms. By strengthening these aspects, Islamic banks can maintain resilience against economic fluctuations while fulfilling their socio-economic objectives, including the promotion of justice, equitable distribution, and community welfare. This research contributes to the literature on Islamic banking supervision and offers insights for regulators, practitioners, and policymakers to develop more effective, Sharia-compliant evaluation frameworks for sustainable growth in the Islamic banking sector.