ANALISIS KINERJA KEUANGAN PT BANK MUAMALAT INDONESIA Tbk MENGGUNAKAN METODE SHARIA CONFORMITY AND PROFITABILITY (SCnP)

PT Bank Muamalat Indonesia Tbk, as the first Islamic bank in Indonesia established in 1992, operates based on sharia principles in accordance with the MUI fatwa, which prioritizes the principles of usefulness, justice, balance, and freedom from ghoror, maysir, riba, and haram objects. Therefore, the analysis of the financial performance of Islamic banks is very important to evaluate the implementation of financial rules and as a basis for decision-making for investors. This study aims to analyze the financial performance of PT Bank Muamalat Indonesia Tbk. in 2020-2024 using the Sharia Conformity and Profitability (SCnP) technique.
This study uses quantitative techniques with SPSS 23 analysis tools. This research focuses on the Sharia Compliance aspects of PT Bank Muamalat Indonesia Tbk, including Islamic Investment Ratio, Islamic Income Ratio, and Profit Sharing Ratio, as well as the Profitability side reviewed based on ROA, ROE, and Profit Margin. The research data is in the form of secondary data obtained from the annual report of Bank Muamalat Indonesia from 2020 to 2024. The analysis method used is Sharia Conformity and Profitbility (SCnP) which is measured by sharia conformity and profitability indicators.
The results of the study show that Bank Muamalat Indonesia's financial performance during 2020-2024 is in 2020-2021, the bank is in the Lower Left Quadrant (LLQ) with sharia compliance and low profitability. In 2022, the bank rose to the Upper Left Quadrant (ULQ), signaling a significant increase in profitability despite its relatively low sharia compliance. Then, 2023 placed banks in the Lower Right Quadrant (LRQ), where sharia compliance is high but profitability is declining. The peak of performance is seen in 2024, when the bank reaches the Upper Right Quadrant (URQ), demonstrating success in achieving high levels of sharia compliance and profitability.