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5MANAJEMEN RISIKO BANK SYARIAH-1

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MANAJEMEN RISIKO
BANK SYARIAH
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Kemampuan pengelolaan risiko semakin
disadari sebagai salah satu key success factor
kelangsungan usaha suatu institusi keuangan,
sejalan dengan meningkatnya tantangan
usaha yang dipicu:
 Proses globalisasi yang meningkatkan
saling ketergantungan antara sektor
keuangan suatu negara dengan negara
lainnya
 ketatnya persaingan usaha dan kemajuan
teknologi informasi yang mendorong
semakin variatif dan kompleksnya produk
keuangan
Konsep dan Jenis Risiko
 Secara umum risiko diinterpretasikan
sebagai sebuah ketidakpastian atas
suatu posisi
 Dalam konteks perbankan risiko
merupakan potensi terjadinya suatu
peristiwa (events) yang dapat
menimbulkan kerugian Bank
 Jenis risiko yang dihadapi perbankan
meliputi Risiko Kredit, Risiko Pasar,
Risiko Likuiditas, Risiko Operasional,
Risiko Reputasi, Risiko Hukum, Risiko
Strategik, Risiko Kepatuhan (PBI
5/8/2003).
Risiko Bank Syariah
Jenis Risiko bank syariah menurut Risk
Management Guide IFSB (2004):
 Risiko Kredit, Risiko Pasar, Risiko Likuiditas,
Risiko Operasional, Risiko Reputasi* 
sebagaimana bank konvensional
 Equity Investment Risk
terkait dengan sharing risiko investasi
ketika bank masuk dalam sebuah
partnership (syirkah)
 Rate of return risk
Terkait dengan perubahan ekspektasi
return pemilik dana investasi
* akan diatur pada pedoman terpisah
Risiko Bank Syariah
Secara umum potensi perbedaan karakteristik
risiko pada bank syariah (dibandingkan bank
konvensional) bersumber dari kewajiban
memenuhi prinsip syariah maupun dampak dari
variasi akad yang digunakan (IFSB,2004):
 different Commencement stage of risk due to
non-binding nature of contracts in some
instruments
 risk transformation (eg. From market risk to
credit risk for murabahah)
Risiko Bank Syariah
risks associated with their own exposures
(as a supplier or lessor) in parallel
transactions
 different risk mitigation procedures
 not only fiduciary-type but (possible)
extention to agency-type contracts (e.g. in
agency bank need to identify investor’s riskreturn appetite)
Risiko Bank Syariah
 Kajian Bank Indonesia (2003) menyimpulkan
disamping risiko perbankan secara umum
perbankan syariah memiliki keunikan dalam
hal:
 Potensi adanya risiko investasi (income
risk/equity investment risk)
 Risiko likuiditas yang spesifik terkait
dengan perbedaan return (rate of return
risk)
Risiko Bank Syariah
 Market risk yang spesifik dari perubahan
harga persediaan
 Legal risk yang spesifik terkait dengan
transaksi menggunakan prinsip syariah
 Risiko reputasi yang dikaitkan juga dengan
pemenuhan prinsip syariah dalam
operasional bank
Manajemen Risiko
Pengaturan Manajemen Risiko Bank Umum
secara garis besar mencakup:
 Risk Governance
Satuan Kerja Manajemen Risiko dan Komite
Manajemen Risiko
 Risk Management Pillars
4 pilar manajemen risiko: pengawasan aktif
komisaris dan direksi; kebijakan, prosedur
dan penetapan limit; identifikasi,
pengukuran, monitoring dan sistem
informasi manajemen risiko; sistem
pengendalian intern
 Disclosure
laporan tahunan (pelaksanaan dan arah
kebijakan), laporan profil risiko dan
laporan produk/aktivitas baru
Prinsip Manajemen Risiko (IFSB,2004)
 Credit Risk
Principle 2.1: IIFS shall have in place a
strategy for financing, using various
instruments in compliance with Shari`ah,
whereby it recognises the potential credit
exposures that may arise at different stages of
the various financing agreements.
Principle 2.2: IIFS shall carry out a due
diligence review in respect of counterparties
prior to deciding on the choice of an
appropriate Islamic financing instrument.
Prinsip Manajemen Risiko (IFSB,2004)
Principle 2.3: IIFS shall have in place
appropriate methodologies for measuring and
reporting the credit risk exposures arising
under each Islamic financing instrument.
Principle 2.4: IIFS shall have in place
Shari`ah-compliant credit risk mitigating
techniques appropriate for each Islamic
financing instrument.
Prinsip Manajemen Risiko (IFSB,2004)
 Market Risk
Principle 4.1: IIFS shall have in place an
appropriate framework for market risk
management (including reporting) in respect of
all assets held, including those that do not
have a ready market and/or are exposed to
high price volatility.
Prinsip Manajemen Risiko (IFSB,2004)
 Liquidity Risk
Principle 5.1: IIFS shall have in place a
liquidity management framework (including
reporting) taking into account separately and
on an overall basis their liquidity exposures in
respect of each category of current accounts,
unrestricted and restricted investment
accounts.
Principle 5.2: IIFS shall assume liquidity risk
commensurate with their ability to have
sufficient recourse to Shari`ah-compliant funds
to mitigate such risk.
Prinsip Manajemen Risiko (IFSB,2004)
 Operational Risk
Principle 7.1: IIFS shall have in place
adequate systems and controls, including
Shari`ah Board/ Advisor, to ensure compliance
with Shari`ah rules and principles.
Principle 7.2: IIFS shall have in place
appropriate mechanisms to safeguard the
interests of all fund providers. Where IAH funds
are commingled with the IIFS’s own funds, the
IIFS shall ensure that the bases for asset,
revenue, expense and profit allocations are
established, applied and reported in a manner
consistent with the IIFS’s fiduciary
responsibilities.

Prinsip Manajemen Risiko (IFSB,2004)
 Rate of Return Risk
Principle 6.1: IIFS shall establish a
comprehensive risk management and reporting
process to assess the potential impacts of
market factors affecting rates of return on
assets in comparison with the expected rates of
return for investment account holders (IAH).
Principle 6.2: IIFS shall have in place an
appropriate framework for managing displaced
commercial risk, where applicable.
Prinsip Manajemen Risiko (IFSB,2004)
 Equity Investment Risk
Principle 3.1: IIFS shall have in place
appropriate strategies, risk management and
reporting processes in respect of the risk
characteristics of equity investments, including
Mudharabah and Musharakah investments.
Principle 3.2: IIFS shall ensure that their
valuation methodologies are appropriate and
consistent, and shall assess the potential
impacts of their methods on profit calculations
and allocations. The methods shall be mutually
agreed between the IIFS and the Mudharib
and/or Musharakah partners.
Prinsip Manajemen Risiko (IFSB,2004)
 Equity Investment Risk
Principle 3.3: IIFS shall define and establish
the exit strategies in respect of their equity
investment activities, including extension and
redemption conditions for Mudharabah and
Musharakah investments, subject to the
approval of the institution’s Shari`ah Board.
Pengawasan Berbasis Risiko
 Penerapan manajemen risiko oleh perbankan
diikuti pula oleh pengembangan sistem
pengawasan berbasis risiko oleh Bank
Indonesia
 Tujuan utama pengawasan berbasis risiko
adalah “to minimize overall regulatory burden
and make the most effective use of scarce
supervisory resources”.
Penilaian Tingkat Kesehatan
Sebagai bagian sistem pengawasan berbasis
risiko, salah satu perangkat penilaian performa
bank syariah yang digunakan adalah penilaian
tingkat kesehatan (TKS)  PBI 9/1/2007
1. TKS bank syariah menilai berbagai aspek
yang mempengaruhi kinerja bank syariah
baik dari sisi finansial maupun manajerial.
2. Dari sisi finansial, faktor yang dinilai meliputi
kecukupan permodalan, kualitas aset,
kualitas income (termasuk efisiensi),
kecukupan likuiditas, dan sensitivitas
terhadap risiko pasar.
Penilaian Tingkat Kesehatan
3. Indikator penilaian yang digunakan pada
dasarnya mencerminkan intensitas berbagai
jenis risiko yang dihadapi bank syariah.
4. Dari sisi manajerial penilaian kualitas
manajemen bank meliputi penilaian atas
kualitas good corporate governance secara
umum, kualitas manajemen risiko dan
kepatuhan terhadap regulasi baik yang
mengatur aspek prudensial maupun
penerapan prinsip syariah.
Penilaian Tingkat Kesehatan
Management
Credit
Risk
Market
Risk
Liquidity
Risk
Reputation
Risk
Asset Sens’ty Liquidity
Quality
To MR
Earning
Capital
Op’nal
Risk
Legal
Risk
Strategic
Risk
Systemic
Risk
Sistem Pengawasan Bank Syariah
Sistem pengawasan berbasis risiko bank
syariah termasuk penilaian TKS merupakan
satu kesatuan dari proses pengaturan dan
pengawasan bank yang menjadi tugas BI
dengan sasaran mendukung pencapaian
stabilitas sistem keuangan
Sistem Pengawasan Bank Syariah
TERIMA KASIH
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