ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH
Abstract
Penelitian ini bertujuan menganalisis perbandingan kinerja keuangan Bank Syariah dan Bank Konvensional. Penelitian ini meneliti setiap bank secara individual. Pengukuran menggunakan rasio keuangan berupa ROA, NPL, NIM, ROE, LDR, CAR, dan BOPO. Data yang diambil merupakan data bank yang menerapkan system dual banking dan memiliki nilai likuiditas diatas 500 trilyun. Maka dari itu didapatkan 4 bank yaitu Mandiri, BCA, BRI, dan BNI. Pengolahan data diambil berdasarkan laporan keuangan yang diterbitkan ke 4 bank tersebut selama 2010 – 2017. Pengukuran kinerja keuangan ke 4 bank tersebut berdasarkan ketentuan Bank Indonesia yang mengatur tingkat rasio keuangan. Pada pengujian menggunakan statistic deskriptif diawal untuk mengetahui gambaran perbandingan. Lalu dilanjutkan dengan uji hipotesis untuk mengetahui bagaimana kinerja nya. Uji normalitas dilakukan untuk mengetahui perbedaan signifikan antara Bank Syariah dan Bank Konvensional. Setelah mengetahui distribusi normal atau tidak melalui Uji Normalitas. , dilakukanlah Uji Independent untuk data yang berdistribusi normal, dan Uji Mann Whitney untuk data yang tidak berdistribusi normal. Hasil analisis menunjukkan bahwa terdapat perbedaan kinerja keuangan antara Bank Syariah dan Bank Konvensional. Selain itu tingkat rasio keuangan berdasarkan mean, Bank Konvensional jauh lebih unggul dibandingkan Bank Syariah pada rasio ROA, ROE, NPL, LDR, dan BOPO. Sedangkan untuk Bank Syariah jauh lebih unggul pada tingkat CAR, dan NIM.
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Yuksel, S., & Zengin, S. (2017). Influencing Factors of Net Interest Margin in Turkish Banking Sector. International Journal of Economics and Financial Issues.
Zulkhibri, M., & Sukmana, R. (2017). Financing Channels and Monetary Policy in a Dual Banking System: Evidence from Islamic Banks in Indonesia. Economic Notes. https://doi.org/10.1111/ecno.12076
Alandejani, M., Kutan, A. M., & Samargandi, N. (2017). Do Islamic banks fail more than conventional banks? Journal of International Financial Markets, Institutions and Money. https://doi.org/10.1016/j.intfin.2017.05.007
Almeida, F., Superior, I., Gaya, P., Queirós, A., & Faria, D. (2017). Strengths and limitations of qualitative and quantitative research methods. European Journal of Education Studies.
Almira, N. P. A. K., & Wiagustini, N. L. P. (2020). RETURN ON ASSET, RETURN ON EQUITY, DAN EARNING PER SHARE BERPENGARUH TERHADAP RETURN SAHAM. E-Jurnal Manajemen Universitas Udayana. https://doi.org/10.24843/ejmunud.2020.v09.i03.p13
Alqahtani, F., Mayes, D. G., & Brown, K. (2017). Islamic bank efficiency compared to conventional banks during the global crisis in the GCC region. Journal of International Financial Markets, Institutions and Money. https://doi.org/10.1016/j.intfin.2017.08.010
Amelia, R. W., & Sunarsi, D. (2020). PENGARUH RETURN ON ASSET DAN RETURN ON EQUITY TERHADAP DEBT TO EQUITY RATIO PADA PT. KALBE FARMA, TBK. Ad-Deenar: Jurnal Ekonomi Dan Bisnis Islam. https://doi.org/10.30868/ad.v4i01.738
Aziz, S., Husin, M. M., & Hashmi, S. H. (2016). Performance of islamic and conventional banks in Pakistan: A comparative study. International Journal of Economics and Financial Issues.
Bhattarai, B. P. (2020). Effects of Non-Performing Loan on Profitability of Commercial Banks in Nepal. Itihas- The Journal Of Indian Management. https://doi.org/10.5958/2456-7302.2020.00011.7
Chen, N., Liang, H. Y., & Yu, M. T. (2018). Asset diversification and bank performance: Evidence from three Asian countries with a dual banking system. Pacific Basin Finance Journal. https://doi.org/10.1016/j.pacfin.2018.02.007
Halteh, K., Kumar, K., & Gepp, A. (2018). Financial distress prediction of Islamic banks using tree-based stochastic techniques. Managerial Finance. https://doi.org/10.1108/MF-12-2016-0372
Hoang Trung, K., & Vu Thi Dan, T. (2015). Determinants of Net Interest Margin of Commercial Banks in Vietnam. Journal of Economics and Development. https://doi.org/10.33301/2015.17.02.04
Juniardi, E., Siregar, E. S., Aini, F., & Gani, D. P. (2019). Comparative Analysis of the Financial Performance of Islamic Banks And Conventional Banks For The 2011-2016 Period. https://doi.org/10.2991/piceeba2-18.2019.42
Ledhem, M. A., & Mekidiche, M. (2020). Economic growth and financial performance of Islamic banks: a CAMELS approach. Islamic Economic Studies. https://doi.org/10.1108/ies-05-2020-0016
Lui, T. K., Zainuldin, M. H., Wahidudin, A. N., & Foo, C. C. (2020). Corporate social responsibility disclosures (CSRDs) in the banking industry: a study of conventional banks and Islamic banks in Malaysia. International Journal of Bank Marketing. https://doi.org/10.1108/IJBM-04-2020-0192
Lutfi, A. M., Erlangga, H., Nurjaya, N., Priadana, S., & Dwiwarman, D. A. (2021). PENGARUH CAPITAL ADEQUACY RATIO DAN BOPO RATIO TERHADAP RETURN ON ASSET PADA PT. BANK MUAMALAT INDONESIA, TBK PERIODE 2010-2019. Jurnal Ekonomi Efektif. https://doi.org/10.32493/jee.v3i3.10540
Mesak, D. (2019). FINANCIAL RATIO ANALYSIS IN PREDICTING FINANCIAL CONDITIONS DISTRESS IN INDONESIA STOCK EXCHANGE. Russian Journal of Agricultural and Socio-Economic Sciences. https://doi.org/10.18551/rjoas.2019-02.18
Musa, H., Natorin, V., Musova, Z., & Durana, P. (2020). Comparison of the efficiency measurement of the conventional and Islamic banks. Oeconomia Copernicana. https://doi.org/10.24136/oc.2020.002
Nomran, N. M., & Haron, R. (2019). Dual board governance structure and multi-bank performance: a comparative analysis between Islamic banks in Southeast Asia and GCC countries. Corporate Governance (Bingley). https://doi.org/10.1108/CG-10-2018-0329
Olson, D., & Zoubi, T. (2017). Convergence in bank performance for commercial and Islamic banks during and after the Global Financial Crisis. Quarterly Review of Economics and Finance. https://doi.org/10.1016/j.qref.2016.06.013
Pappas, V., Ongena, S., Izzeldin, M., & Fuertes, A. M. (2017). A Survival Analysis of Islamic and Conventional Banks. Journal of Financial Services Research. https://doi.org/10.1007/s10693-016-0239-0
Ramlan, H., & Adnan, M. S. (2016). The Profitability of Islamic and Conventional Bank: Case Study in Malaysia. Procedia Economics and Finance. https://doi.org/10.1016/s2212-5671(16)00044-7
Ramly, A. R. (2016). COMPARISON OF EFFICIENCY AND MODELLING OF ISLAMIC BANKS AND CONVENTIONAL BANKS IN INDONESIA. Global Review of Islamic Economics and Business. https://doi.org/10.14421/grieb.2016.042-04
Rodrigues, L., & Rodrigues, L. (2018). Economic-financial performance of the Brazilian sugarcane energy industry: An empirical evaluation using financial ratio, cluster and discriminant analysis. Biomass and Bioenergy. https://doi.org/10.1016/j.biombioe.2017.11.013
Rusydiana, A., & Al Parisi, S. (2016). The Measurement of Islamic Bank Performance: A Study Using Maqasid Index and Profitability. Global Review of Islamic Economics and Business. https://doi.org/10.14421/grieb.2016.041-01
Salman, A., & Nawaz, H. (2018). Islamic financial system and conventional banking: A comparison. Arab Economic and Business Journal. https://doi.org/10.1016/j.aebj.2018.09.003
Shibani, O., & De Fuentes, C. (2017). Differences and similaritites between corporate governance principles in Islamic banks and Conventional banks. Research in International Business and Finance. https://doi.org/10.1016/j.ribaf.2017.07.036
Sorwar, G., Pappas, V., Pereira, J., & Nurullah, M. (2016). To debt or not to debt: Are Islamic banks less risky than conventional banks? Journal of Economic Behavior and Organization. https://doi.org/10.1016/j.jebo.2016.10.012
Tabash, M. I. (2018). An empirical investigation between liquidity and key financial ratios of Islamic banks of United Arab Emirates (UAE). Business and Economic Horizons. https://doi.org/10.15208/beh.2018.50
Yuksel, S., & Zengin, S. (2017). Influencing Factors of Net Interest Margin in Turkish Banking Sector. International Journal of Economics and Financial Issues.
Zulkhibri, M., & Sukmana, R. (2017). Financing Channels and Monetary Policy in a Dual Banking System: Evidence from Islamic Banks in Indonesia. Economic Notes. https://doi.org/10.1111/ecno.12076
Published
2022-04-03
How to Cite
Cliff, C., & Aba, F. X. L. (2022). ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(1), 729-755. https://doi.org/10.31955/mea.v6i1.1909
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