Perbandingan Kinerja Keuangan Bank Konvensional dan Bank Syariah: Studi Bank BRI di Indonesia

Authors

  • Vita Aprilia Safitri Universitas Muria Kudus, Indonesia
  • Mamik Indaryani Universitas Muria Kudus, Indonesia
  • Sunarno Universitas Muria Kudus, Indonesia

DOI:

https://doi.org/10.55657/jpmb.v2i01.119

Keywords:

Financial Performance, Conventional Commercial, Sharia Banks

Abstract

This research aims to analyze the differences in the financial performance of conventional commercial banks and sharia commercial banks in Indonesia in 2016-2021 using financial ratios. The financial ratios used in this research are CAR, NPL, BOPO, LDR, ROA and ROE. The type of research used in this research is quantitative research. The data source used in this study is documentation by collecting scientific journals and previous research. The data used in this research is financial report data from conventional commercial banks and sharia commercial banks from 2016 to 2021 obtained from the official website of the bank concerned. The sampling method in this research is purposive sampling, based on the conditions that must be met, the sample obtained in this research is Bank BRI Conventional and Bank BRI Syariah. The data analysis technique used in this research is the t test for the difference between two means. The results of the analysis show that there are differences between the financial performance of Bank BRI Conventional and Bank BRI Syariah. Based on the analysis of differences in financial performance carried out, the results showed that the CAR, NPL and BOPO financial ratios of Conventional BRI Bank were smaller than BRI Syariah Bank, while the LDR, ROA and ROE financial ratios of Conventional BRI Bank were greater than BRI Syariah Bank.

References

Al Idrus, S. M. and Safitri, T. A. 2021. Analisis Perbandingan Kinerja Bank Umum Konvensional dan Bank Umum Syariah, Jurnal Manajerial, 20(2): 299–310.

Arinta, Y. N. 2016. Analisis Perbandingan Kinerja Keuangan antara Bank Syariah dan Bank Konvensional (Studi Kasus pada Bank Syariah Mandiri dan Bank Mandiri. Muqtasid: Jurnal Ekonomi dan Perbankan Syariah, 7(1): 119.

Bank BRI, Laporan Keuangan Tahun 2016, 2017, 2018, 2019, 2020, dan 2021 (diakses di https://BRI.co.id/).

Bank BRI Syariah, Laporan Keuangan Tahun 2016, 2017, 2018, 2019, 2020, dan 2021 (diakses di https://ir.Bankbsi.co.id/).

Cliff and Aba, F. X. L. 2022. Analisis Perbandingan Kinerja Keuangan Bank Konvensional Dan Bank Syariah, Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 6(1): 729–755.

Dandung, M. E., Amtiran, P. Y. and Ratu, M. 2020. Analisis Perbandingan Kinerja Keuangan Perbankan Konvensional dan Perbankan Syariah, Journal of Management : Small and Medium Enterprises (SMEs), 11(1): 65–82.

Devi, H. P. 2021. Pengaruh Rasio Kesehatan Bank (CAR, NPF, FDR, BOPO) terhadap Return On Assets pada Bank Umum Syariah di Indonesia, Jurnal Owner Riset dan Jurnal Akuntansi, 5(1): 1–11.

Dengan, S. and Konvensional, P. 2020. Jurnal Mitra Manajemen (JMM Online), 4(8): 1103–1117.

Jurnal, J. and Mea, I. 2022. Bank Konvensional dan Bank Syariah Jimea | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , dan Akuntansi ), 6(1): 729–755.

Khamisah, N., Nani, D. A. & Ashsifa, I. 2020. Pengaruh Non Performing Loan (NPL) , BOPO dan Ukuran Perusahaan Terhadap Return On Assets (ROA) Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI), Jurnal Technobiz International Journal of Business, 3(2): 18-23.

Kurniasari, W. 2015. Perbankan Syariah Bank Umum Syariah (BUS) dengan Unit Usaha Syariah (UUS) pada Bank Umum Konvensional, 6: 81–103.

Muhammadinah and Alfan Jamil, M. 2015. Konsumsi Yang Terdaftar Di Bursa Efek Indonesia, I-Economics Journal, 1(1): 69–92.

Murtiningsih, S. & Tohirin, A. 2023. The Influence Of Some Bank Financial Ratios Characteristics On Profitability In Sharia Bank, International Journal of Economics, Business and Accounting Research (IJEBAR), 7(1): 350–365.

Nugroho, M., & Rusdi, W. (2023). Multigroup Analysis Eastern Indonesian Millenial Behavior in Using Digital Bank. Journal of Applied Business Administration, 7(1), 72-79. https://doi.org/10.30871/jaba.v7i1.5212

Paramitha, D. A. and Astuti, P. 2018. Analisis Perbandingan Kinerja Keuangan Pada Bank Syariah dan Bank Konvensional, Jurnal Akuntansi & Ekonomi FE UN PGRI Kediri, 3(2): 38–50.

Ramdhani, A.,Ungkari, M. D. 2018. Analisis Tingkat Kesehatan Bank Menggunakan Metode Risk Profile, Good Corporate Governance, Earning dan Capital Pada PT. Bank Cimb Niaga Tbk, Jurnal Wacana Ekonomi, 18(1): 045-058.

Rusnaini, S., Hamirul, H. & M, A. 2019. Non Performing Loan (NPL) dan Return on Asset (ROA) di Koperasi Nusantara Muara Bungo, Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi, 3(1): 1-18.

Samad, A. and Anan, E. 2017. Perbandingan Kinerja Keuangan antara Bank Umum Konvensional dan Bank Umum Syariah di Indonesia, Comparison of Financial Performance between Conventional Commerci’, Ebbank, 8(1): 67–88.

Suardana, I. B. R. 2018. Influential Factors towards Return On Assets and Profit Change, International Journal of Social Sciences and Humanities, 2(1): 105-116.

Suhendro, D. 2018. Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah VS Bank Umum Konvensional di Indonesia dengan Menggunakan Rasio Keuangan, Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah, 3(1).

Sunaryo, D. 2020. The Effect Of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Non-Performing Loan (NPL), and Loan to Deposit Ratio (LDR) Against Return On Asset (ROA) In General Banks In Southeast Asia 2012-2018, Ilomata International Journal of Management, 1(4): 149-158.

Syafaat, F. 2021. Pengaruh CAR, ROA, BOPO, dan NIM terhadap Pertumbuhan Laba pada Bank BUMN, Jurnal Akuntansi dan Manajemen, 16(1): 37–53.

Yusuf, M. & Surjaatmadja, S. 2018. Analysis of Financial Performance on Profitability with Non Performance Financing as Variable Moderation (Study at Sharia Commercial Bank in Indonesia Period 2012-2016, International Journal of Economics and Financial Issues, 8(4): 126-132.

Published

2023-10-31

How to Cite

Safitri, V. A., Indaryani, M., & Sunarno. (2023). Perbandingan Kinerja Keuangan Bank Konvensional dan Bank Syariah: Studi Bank BRI di Indonesia: . Journal of Principles Management and Business, 2(02), 78–90. https://doi.org/10.55657/jpmb.v2i01.119