Comparative Analysis Of Financial Performance Between Conventional Banks And Sharia Banks in Indonesia
DOI:
https://doi.org/10.29103/icofeb.v2i-.1149Keywords:
Financial Performance, Capital Adequacy Ratio (CAR). Loan to Deposit Ratio (LDR), Return On Assets (ROA), Non Performing Loan (NPL)Abstract
This research aims to compare the financial performance between Conventional Banks and Sharia Banks in Indonesia. The method used in this research is a comparative quantitative research method. The population in this study were Conventional Banks and Sharia Banks registered with the Indonesia Financial Services Authority (IFSA), totaling 93 Conventional Banks and 13 Sharia Banks, and sampling was determined using a purposive sampling method so that the samples used were 12 Conventional Banks and 12 Sharia Banks. The data collection technique used is documentation technique. The data used is in the form of financial ratios, namely Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return On Assets (ROA), and Non Performing Loan (NPL). The statistical analysis used in this research is using the two mean difference test average (independent sample t-test). The research results show that overall there is no significant difference between Conventional Banks and Sharia Banks. However, if we look at the financial performance, it can be concluded that Sharia Banks are better than the financial performance of Conventional Banks in the research period.
References
Cliff, & 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/https://doi.org/10.31955/mea.v6i1.1909
Esomar, M. J. . (2021). Analisa Perbedaan Kinerja Keuangan Bank Syariah Dan Bank Umum Swasta Nasional. Jurnal Manajemen, Ekonomi, Keuangan Dan Akuntansi, 2(1), 33–38. http://ejurnal.poltekkutaraja.ac.id/index.php/meka%0AANALISA
Fadah, I., Endhiarto, T., Andani, W., Nusbantoro, A. J., & Sudarsih, S. (2022). Analisis Perbandingan Kinerja Keuangan Bank Konvensional Dan Bank Syariah. VALUE: Journal of Business Studies, 1(1), 83. https://doi.org/10.19184/value.v1i1.31656
Firdausia, Y. K., & Samsiyah, S. (2022). Comparative Analysis of Financial Performance of Conventional Banking With Banking Sharia Using the Camels Method Before and During the Economic Recession Due To the Covid Pandemic – 19 Year 2020. International Journal of Economics, Business and Accounting Research (IJEBAR), 6(2), 1075. https://doi.org/10.29040/ijebar.v6i2.4446
Gultom, K., Sihombing, D. Y., & Hutahaean, T. F. (2021). Pengaruh Quick Ratio,Net Interest Margin,Loan To Deposit Ratio Dan Capital Adequacy Ratio Terhadap Profitabilitas Pada Perusahaan Jasa Subsektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016- 2019. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 5(2), 212–228.
Hertina, D., & Rahmah, M. A. (2022). Analisis Perbandingan Kinerja Keuangan Bank Syariah dan Bank Konvensional Terhadap Keputusan Investasi Periode Tahun 2017-2021. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(3), 1813–1819.
Jumingan. (2005). Analisis Laporan Keuangan (1st ed.). Jakarta: Bumi Aksara.
Kereh, C., Murni, S., & Tulung, J. E. (2020). Analisis Perbandingan Kinerja Keuangan Bank Devis dan Bank Non Devisa Di Indonesia Tahun 2012-2016. Jurnal EMBA, 8(4), 903–910.
Muchlish, A., & Umardani, D. (2016). Analisis Perbandingan Kinerja Keuangan Bank Syariah Dan Bank Konvensional Di Indonesia. Jurnal Manajemen Dan Pemasaran Jasa, 9(1), 129–156.
Muljono, T. P. (1999). Analisis Laporan Keuangan Untuk Perbankan (Cet. 4). Jakarta Jambatan 1992.
Nurhasanah, Husaini, & Meldawati, Y. (2022). The Effect of Audit Opinion, Solvency and Profitability on Audit Delay in Companies Listed on the Indonesia Stock Exchange. Management Research and Behavior Journal, 2(2), 68. https://doi.org/10.29103/mrbj.v2i2.1045 7
Pandiangan, D. G., Effendi, I., & Lubis, A. (2022). Analisis Perbandingan Kinerja Keuangan Bank dalam Masa Pandemi Covid 19. Economics, Business and Management Science Journal, 2(1), 49–56. https://doi.org/10.34007/ebmsj.v2i1.228
Putri, S. U., & Sari, E. P. (2023). Analisis Perbandingan Kinerja Keuangan Bank Syariah Dengan Bank Konvensional yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 Comparative Analysis of the Financial Performance of Islamic Banks and Registered Conventional Banks. Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-Commerce, 2(1), 130–143.
Razif, Al, R., & Aqibullah. (2017). Pengaruh Thin Capitalizion, Capital Intensity, Profitabilitas terhadap Penghindaran Pajak. El. Muhasaba, 8(1).
Surya, Y. A., & Asiyah, B. N. (2020). Analisis Perbandingan Kinerja Keuangan Bank Bni Syariah Dan Bank Syariah Mandiri Di Masa Pandemi Covid-19. IQTISHADIA Jurnal Ekonomi & Perbankan Syariah, 7(2), 170–187. https://doi.org/10.19105/iqtishadia.v7i2.3672
Tiono, I., & Djaddang, S. (2021). Analisis Komparasi Kinerja Keuangan Pada Perbankan Konvensional Buku IV Di Indonesia Sebelum Dan Sesudah Pandemi Covid-19. BALANCE: Jurnal Akuntansi, Auditing Dan Keuangan, 18(1), 72-90. https://doi.org/10.25170/balance.v18i1
.2336
Triyanto, S. A., & Oktaviani, N. (2020). Analisis Perbandingan Kinerja Keuangan Antara Perbankan Konvensional Dengan Perbankan Syariah di Jawa Barat (Studi Kasus Bank Mandiri dan Bank Syariah Mandiri). Tasyri’: Jurnal Mu’amalah Dan Ekonomi Syari’ah Vol. 2. No. 1 September 2020, 2(1), 37–51.
Usman, A., & Nufus, H. (2017). Pengaruh Intensitas Moral Dan Etika Persepsian Terhadap Intensi Keperilakuan Terkait Sistem Informasi Akuntansi Pada Pt. Pupuk Iskandar Muda Aceh Utara. Jurnal Akuntansi Dan Keuangan, 5(2), 61. https://doi.org/10.29103/jak.v5i2.1814
Wahyuni, M., & Efriza, R. E. (2017). Analisis Perbandingan Kinerja Keuangan Bank Syariah Dengan Bank Konvensional di Indonesia. International Journal of Social Science and Business, 1 (2), 66–74. https://doi.org/https://doi.org/10.23887/ijssb.v1i2.10584
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors retain copyright and grant the proceeding right of first publication and this work is licensed under a Creative Commons Attribution-ShareAlike 4.0 that allows others to share the work with an acknowledgement of the works authorship and initial publication in this proceeding .
All articles in this proceeding may be disseminated by listing valid sources and the title of the article should not be omitted. The content of the article is liable to the author.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the proceeding 's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this proceeding .
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
In the dissemination of articles by the author must declare the Proceedings of International Conference on Finance Economics and Business (ICOFEB) as the first party to publish the article.
