Analisis Perbandingan Rasio Profitabilitas dan Non Performing Loan (NPL) pada Kinerja Keuangan Bank Umum Konvensional dan Bank Umum Syariah
DOI:
https://doi.org/10.55606/optimal.v2i3.428Keywords:
financial performance of banks, conventional commercial banks, Islamic commercial banksAbstract
This study aims to analyze the comparison of financial performance between conventional commercial banks and sharia commercial banks in Indonesia. This research is a type of descriptive research with a quantitative approach. The population taken in this study are commercial banks registered with the Otoritas Jasa Keuangan (OJK). Sampling in this study was conducted using purposive sampling technique so that a sample of 11 conventional commercial banks and 9 sharia commercial banks was obtained. The data used is secondary data obtained from the published annual reports of each commercial bank registered with the Otoritas Jasa Keuangan (OJK) during the 2016-2020 period. The data in this study consists of financial ratios Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin/Net Operating Margin (NIM/NOM), Operating Costs to Operating Income (BOPO), and Non-Performing Loans/Non-Performing Financing (NPL/NPF). In this study, data analysis was carried out using descriptive statistical analysis and the two-sample independent test of non-parametric statistics, namely the Mann Whitney test. After analyzing the data, the results show that there are differences in the financial performance of conventional commercial banks and sharia commercial banks as measured by the ratio of ROA, ROE, NIM/NOM, BOPO and NPL/NPF. In general, the financial performance of conventional commercial banks is better than that of Islamic commercial banks.
References
Aldeen, Khaled Nour, et al. “Islamic vs. Conventional Banks in Syria: Analysis on Financial Performances,” Shirkah: Journal of Economics and Business, Vo. 5, No. 1, January-April 2020, Pg 1-26.
Anwar, Muhammad Phd. 2019. Dasar-dasar Manajemen Keuangan Perusahaan. Edisi Pertama. Jakarta: Kencana.
Arifin, Aan Zainul, Muhammad Saifi, Achmad Husaini. 2019. “Analisis Perbandingan Kinerja Keuangan Bank Konvensional dan Bank Syariah Berdasarkan Rasio Keuangan Bank (Studi pada Bank Konvensional yang Terdaftar di BEI yang Memiliki Bank Syariah Periode 2016-2018),” Jurnal Administrasi Bisnis (JAB), Vol. 73, No. 2 Agustus 2019, Hal 86-94.
Bank Indonesia. 2011. Lampiran I Surat Edaran Bank Indonesia No.13/24/DPNP/2011 Perihal Penilaian Tingkat Kesehatan Bank Umum.
Bank Indonesia. 2011. Lampiran II Peraturan Bank Indonesia No. 13/1/PBI/2011 Tentang Penilaian Tingkat Kesehatan Bank Umum.
Bank Indonesia. 2012. Kodifikasi Peraturan Bank Indonesia Kelembagaan Penilaian Tingkat Kesehatan Bank.
Dangnga, Muh. Taslim dan M. Ikhwan Maulana Haeruddin. 2019. Kinerja Keuangan Perbankan: Upaya Untuk Menciptakan Sistem Perbankan yang Sehat. Gowa: Pustaka Taman Ilmu.
Ghazali, Prof. H. Imam. 2019. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Edisi Kesembilan. Semarang: Badan Penerbit Universitas Diponegoro.
Hardani, dkk. 2020. Metode Penelitian Kualitatif & Kuantitatif. Edisi Pertama. Yogyakarta: CV. Pustaka Ilmu Group.
Hartono, S.E., S.Pd., M.Si. 2018. Konsep Analisa Laporan Keuangan dengan Pendekatan Rasio dan SPSS. Edisi Pertama. Sleman: Deepublish.
Herawati, Dr. Lucky, SKM, MSc. 2016. Uji Normalitas Data Kesehatan Menggunakan SPSS. Edisi Pertama. Yogyakarta: Poltekkes Jogja Press.
Hery, S.E., M.Si., CRP., RSA. 2015. Analisis Kinerja Manajemen. Edisi Pertama. Jakarta: Gramedia Widiasarana Indonesia.
Ikit, S.E., M.E.I. 2018. Manajemen Dana Bank Syariah. Edisi Pertama. Yogyakarta: Gava Media.
Indra P, I Made dan Ika Cahyaningrum. 2019. Cara Memahami Metodologi Penelitian. Edisi Pertama. Sleman: Deepublish.
Otoritas Jasa Keuangan. 2017. Lampiran I Surat Edaran Otoritas Jasa Keuangan Nomor 14/SEOJK.03/2017 tentang Penilaian Tingkat Kesehatan Bank Umum.
Puspitasari, Elen, dkk. 2021. “Net Interest Margin and Return on Assets: A Case Study in Indonesia,” Journal of Asian Finance, Economics and Business, Vol. 8, No. 4. Pg 727-734.
Rukajat, Ajat. 2018. Pendekatan Penelitian Kuantitatif: Quantitative Research Approach. Edisi Pertama. Sleman: Deepublish.
Safitri, Ervita, Fildhzah Rani, Darma Yanti. 2021. “Perbedaan Tingkat Kesehatan Bank Umum Konvensional Dan Bank Umum Syariah Yang Terdaftar Di Bursa Efek Indonesia (BEI),” Journal of Applied Business Administration, Vol. 5, No.1, Maret 2021, Hal 44-54.
Sugiono, Arief dan Edi Untung. 2016. Panduan Praktis Dasar Analisa Laporan Keuangan. Edisi Pertama. Jakarta: Gramedia Widiasarana Indonesia.
Sugiyono, Prof. Dr. 2019. Metode Penelitian Kuantitatif. Edisi Kedua. Bandung: CV Alfabeta.
Sugiyono. 2013. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Edisi Kesembilan belas. Bandung: Alfabeta, CV.
Vivin, Yenni Annor dan Budi Wahono. 2017. "Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah dengan Bank Umum Konvensional di Indonesia," Jurnal Ilmiah Riset Manajemen, Vol. 6, No. 8, Hal 15-28.
