Analisis Kinerja Keuangan Perbankan Syariah dan Konvensional Sebelum dan Sesudah Covid-19 di Indonesia Periode 2016-2023
Abstract: The impact of Covid-19 includes slowing financing growth and increasing financing problems because many people have lost their source of income. This research aims to find out whether there are differences in the financial performance of Sharia and conventional banks between before and after the Covid-19 pandemic. The samples taken were some Sharia and conventional banks that publish annual financial report data from 2016 to 2023. The number of samples in this research was 5 conventional banks and 5 sharia banks. Testing methods and data analysis using Eviews. The results of this research show that a comparison of financial performance between conventional and sharia banking before the COVID-19 pandemic shows that there is no significant difference in financial performance based on CAR, NPL/NPF and ROA ratios in sharia banking. However, there are significant differences in financial performance based on BOPO and FDR/LDR ratios in Islamic banking. The financial performance of conventional banks showed a decline after the COVID-19 pandemic based on the CAR, NPL/NPF, ROA and BOPO ratios, while the FDR/LDR ratio showed an increase. Meanwhile, the financial performance of conventional banks is worse compared to sharia banks after the Covid-19 pandemic based on CAR, NPL/NPF and BOPO, but better based on ROA and FDR/LDR.
Budisantoso, T., & Nuritomo. (2014). Bank dan Lembaga Keuangan Lain. Salemba Empat.
Demetrin, D. V. (2019). Analisis Perbedaan Kinerja Keuangan Bank Umum Syariah dengan Bank Konvensional di Indonesia (Sebuah Studi Komparatif). 1–14.
Dendawijaya, L. (2005). Manajemen Perbankan. Ghalia Indonesia.
Erica, D. (2018). Analisa Rasio Laporan Keuangan Untuk Menilai Kinerja Perusahaan PT Kino Indonesia Tbk. Ecodemica, 2(1), 117–124. https://ejournal.bsi.ac.id/ejurnal/index.php/ecodemica/article/view/2911
Hardianti, D., & Saifi, M. (2018). Analisis Perbandingan kinerja keuangan Bank Umum Konvensional dan Bank Umum Syariah Berdasaran Rasio Keuangan Bank (Studi pada Bank Umum Konvensional dan Bank Umum Syariah yang Terdaftar dan Diawasi oleh Otoritas Jasa Keuangan (OJK) Periode 2013 – 2016). Jurnal Administrasi Bisnis (JAB), 60(2), 10–18.
Harmono. (2017). Manajemen Keuangan. Bumi Aksara.
Kasmir. (2012). Manajemen Perbankan. Grafindo Persada.
Kasmir. (2015). Analisis Laporan Keuangan. Rajawali Pers.
Marettha, A., Astuti, D. S. P., & Kristianto Djoko. (2019). Analisis Perbandingan Kinerja Keuangan Perbankan Konvensional dan Perbankan Syariah tahun 2013-2017. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 15, 389–400.
Purwanto. (2010). Analisis Informasi Keuangan. Liberty.
Munir, A. S. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Perbankan di Indonesia. Jurnal Masharif Al-Syariah, 9(1), 56–68.
Nurdiwaty, D., & Ayu, D. (2019). Perbandingan Kinerja keuangan perbankan syariah dengan konvensional di bursa efek Indonesia. Jurnal AKSI (Akuntansi Dan Sistem Informasi), 4(1), 29–39.
OJK Prediksi Risiko Kredit Macet Masih Menanjak. (2021). Cnn Indonesia. https://www.cnnindonesia.com/ekonomi/20210226150445-78-611349/ojkprediksi-risiko-kredit-macet-masih-menanjak.
Pratiwi, N., & Alita, P. F. (2018). Analisis Perbandingan Kinerja Keuangan Perbankan syariah dengan Perbankan Konvensional di Bursa Efek Indonesia. Jurnal Kajian Ekonomi Islam, 3(1), 103–112. http://repository.unp.ac.id/16501/.
Sugiyono. (2016). Metode Penelitian Kombinasi (Mixed Methods). Alfabeta.
Syahyunan. (2015). Manajemen Keuangan (Perencanaan, Analisis, dan Pengendalian Keuangan). USU Press.
Triyanto, S. adi, & Nuni, O. (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 Syariah, 2(1), 37–51.
Yunawati, S. (2019). Analisis Perbedaan Kinerja Keuangan Bank Umum Milik Negara Konvensional dan Bank Umum Syariah di Indonesia. Al-Buhuts, 15(2), 121–130. https://doi.org/10.30603/ab.v15i2.1104.