Analisis  Efisiensi, Kesehatan, Stabilitas, dan Kebangkrutan pada KB Bank Syariah

Muhammad Rayhan Surya Wijaksana Rayhansurya; Umiyati Umiyati; Kenia Salwa Mufidah

doi:10.30640/ekonomika45.v13i2.6799

Authors

Muhammad Rayhan Surya Wijaksana Rayhansurya UIN Syarif Hidayatullah Jakarta
Umiyati Umiyati UIN Syarif Hidayatullah Jakarta
Kenia Salwa Mufidah UIN Syarif Hidayatullah Jakarta

DOI:

https://doi.org/10.30640/ekonomika45.v13i2.6799

Keywords:

Altman Z-Score, Bankruptcy Risk, Data Envelopment Analysis, Financial Soundness, Islamic Bank

Abstract

This study analyzes the efficiency, financial soundness, stability, and bankruptcy potential of KB Bank Syariah during the 2020–2024 period. The research applies Data Envelopment Analysis (DEA) to measure operational efficiency, the RGEC method to evaluate financial soundness, the Z-Score model to examine financial stability, and both the Altman Z-Score and Grover Model to predict bankruptcy risk. The findings show that KB Bank Syariah consistently achieved a 100% efficiency score, reflecting the optimal utilization of inputs in producing financial outputs throughout the observation period. However, financial stability showed fluctuating conditions, marked by a significant decline in 2023 and followed by improvement in 2024. The RGEC assessment indicates gradual progress in governance implementation, earnings quality, and liquidity management, although the bank still faced challenges related to high non-performing financing and large-scale asset clean-up. The Altman Z-Score and Grover Model results reveal that KB Bank Syariah was positioned within a moderate bankruptcy risk category, but recovery signals became more visible in the final year of analysis. These findings provide useful insights for management, regulators, investors, and stakeholders in evaluating the resilience, recovery capacity, and long-term sustainability of KB Bank Syariah under industry conditions and post-restructuring performance pressures in Indonesia's Islamic banking sector.

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