ANALISIS PERBANDINGAN KINERJA KEUANGAN BUS DAN UUS ANTARA SEBELUM DAN SELAMA PANDEMI COVID-19
DOI:
https://doi.org/10.12928/j.reksa.v8i2.4332Keywords:
Islamic commercial banks, CAMEL, financial performance, Covid-19, financial soundnessAbstract
This study aims to analyze the financial performance of Islamic commercial banks and Islamic business units between before and during the pandemic. This study uses an analysis of the soundness of banks known as CAMEL, which is proxied into the ratio of CAR, NPF, ROA, BOPO and FDR. This study uses a quantitative method by using a comparative approach that compares the similarities or differences of two or more properties and objects studied in a certain frame of mind. This study uses monthly financial reports in 2019-2020. The population of this research is Islamic commercial banks and Islamic business units that issue monthly financial reports. The statistical method used is the descriptive statistical test and Wilcoxon signed-rank test. The results show significant differences in the CAR ratio of Islamic commercial banks, NPF of Islamic commercial banks and Islamic business units, BOPO of Islamic business units, and FDR of Islamic commercial banks. Meanwhile, there was no significant difference between before and during the pandemic for the ROA of Islamic commercial banks and Islamic business units, BOPO of Islamic commercial banks, and FDR of Islamic business units.
References
Al Faqir, A. (2021). Kinerja Sektor Perbankan selama 2020 Terkontraksi Akibat Pandemi Covid-19. https://www.liputan6.com/bisnis/read/4458547/kinerja-sektor-perbankan-selama-2020-terkontraksi-akibat-pandemi-covid-19
Arimi, M., & Mahfud, M. (2012). Analisis Faktor-Faktor yang Mempengaruhi Profitabilitas Perbankan (Studi Pada Bank Umum yang Listed di Bursa Efek Indonesia Tahun 2007-2010). Diponegoro Journal of Management, 1(4), 80-91. https://ejournal3.undip.ac.id/index.php/djom/article/view/773
Budisantoso, T., & Nuritomo. (2014). Bank dan Lembaga Keuangan Lain. Salemba Empat.
CNN Indonesia. (2021). OJK Prediksi Risiko Kredit Macet Masih Menanjak. CNN Indonesia. https://www.cnnindonesia.com/ekonomi/20210226150445-78-611349/ojk-prediksi-risiko-kredit-macet-masih-menanjak
Fitriani, P. D. (2020). Analisis Komparatif Kinerja Keuangan Bank Umum Syariah Pada Masa Pandemi Covid-19. Jurnal Ilmu Akuntansi Dan Bisnis Syariah, 2(2), 113–124. https://doi.org/10.15575/aksy.v2i2.9804
Fusva, A., Dean, D., Suhartanto, D., Syarief, M. E., Arifin, A. Z., Suhaeni, T., & Rafdinal, W. (2020). Loyalty formation and its impact on financial performance of Islamic banks–evidence from Indonesia. Journal of Islamic Marketing. https://doi.org/10.1108/JIMA-12-2019-0258
Golovkova, A., Eklof, J., Malova, A., & Podkorytova, O. (2019). Customer satisfaction index and financial performance: a European cross country study. International Journal of Bank Marketing, 37(2), 479–491. https://doi.org/10.1108/IJBM-10-2017-0210
Ichsan, R. N., Suparmin, S., Yusuf, M., Ismal, R., & Sitompul, S. (2021). Determinant of Sharia Bank’s Financial Performance during the Covid-19 Pandemic. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(1), 298–309. https://doi.org/10.33258/birci.v4i1.1594
Joel, Siegel G., & Shim, J. (1994). Kamus Istilah Akuntansi. PT Elex Media Komputindo.
Ledhem, M. A., & Mekidiche, M. (2020). Economic growth and financial performance of Islamic banks : a CAMELS approach. Islamic Economics Studies, 28(1), 47–62. https://doi.org/10.1108/IES-05-2020-0016
Mishkin, F. (2016). The Economics of Money, Banking, and Financial Markets. Columbia University.
Munir, A. S. (2017). Analisis Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Perbankan di Indonesia. Ummul Qura: Jurnal Ilmiah Institut Pesantren Sunan Drajat (INSUD), 9(1), 56–68. http://ejournal.kopertais4.or.id/pantura/index.php/qura/article/view/3043/2201
Peraturan Bank Indonesia Nomor 9/13/PBI/2007 tentang Kewajiban Penyediaan Modal Minimum Bank Umum dengan Memperhatikan Risiko Pasar.
Purwoko, D., & Sudiyatno, B. (2013). Faktor-Faktor yang Mempengaruhi Kinerja Bank (Studi Empirik Pada Industri Perbankan di Bursa Efek Indonesia). Jurnal Bisnis Dan Ekonomi (JBE), 20(1), 25-39. https://www.unisbank.ac.id/ojs/index.php/fe3/article/view/2344/790
Putri, A. M., & Iradianty, A. (2020). Analisis Perbandingan Kinerja Keuangan Perbankan Syariah Dengan Perbankan Konvensional 2015-2019. Jurnal Mitra Manajemen, 4(8), 1103–1117. https://doi.org/10.52160/ejmm.v4i8.438
Putri, E., & Dharma, A. B. (2016). Analisis Perbedaan Kinerja Keuangan Antara Bank Konvensional Dengan Bank Syariah. Riset Akuntansi Dan Keuangan Indonesia, 1(2), 98–107. https://doi.org/10.23917/reaksi.v1i2.2734
Rashid, A., Yousaf, S., & Khaleequzzaman, M. (2017). Does Islamic banking really strengthen financial stability? Empirical evidence from Pakistan. International Journal of Islamic and Middle Eastern Finance and Management, 10(2), 130–148. https://doi.org/10.1108/IMEFM-11-2015-0137
Riyadi, S. (2015). Banking Assets And Liability Management. Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.
Setyawati, I., Suroso, S., Suryanto, T., & Nurjannah, D. S. (2017). Does financial performance of Islamic banking is better? Panel data estimation. European Research Studies Journal, 20(2A), 592–606. https://doi.org/10.35808/ersj/661
Sudarsono, H. (2012). Bank dan Lembaga Keuangan Syariah: Deskripsi dan Ilustrasi. Eksoria.
Surya, Y. A., & Asiyah, B. N. (2020). Analisis Perbandingan Kinerja Keuangan Bank BNI Syariah dan Bank Syariah Mandiri di Masa Pandemi Covid-19. Jurnal Ekonomi Dan Perbankan Syariah, 7(2), 170–187. https://doi.org/10.19105/iqtishadia.v7i2.3672
Thayib, B., Murni, S., & Maramis, J. B. (2017). Analisis Perbandingan Kinerja Keuangan Bank Syariah Dan Bank Konvensional. Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi (EMBA), 5(2), 1759–1769. https://doi.org/10.35794/emba.v5i2.16392
Undang-Undang Nomor 21 Tahun 2008 tentang Perbankan Syariah.
Arimi, M., & Mahfud, M. (2012). Analisis Faktor-Faktor yang Mempengaruhi Profitabilitas Perbankan (Studi Pada Bank Umum yang Listed di Bursa Efek Indonesia Tahun 2007-2010). Diponegoro Journal of Management, 1(4), 80-91. https://ejournal3.undip.ac.id/index.php/djom/article/view/773
Budisantoso, T., & Nuritomo. (2014). Bank dan Lembaga Keuangan Lain. Salemba Empat.
CNN Indonesia. (2021). OJK Prediksi Risiko Kredit Macet Masih Menanjak. CNN Indonesia. https://www.cnnindonesia.com/ekonomi/20210226150445-78-611349/ojk-prediksi-risiko-kredit-macet-masih-menanjak
Fitriani, P. D. (2020). Analisis Komparatif Kinerja Keuangan Bank Umum Syariah Pada Masa Pandemi Covid-19. Jurnal Ilmu Akuntansi Dan Bisnis Syariah, 2(2), 113–124. https://doi.org/10.15575/aksy.v2i2.9804
Fusva, A., Dean, D., Suhartanto, D., Syarief, M. E., Arifin, A. Z., Suhaeni, T., & Rafdinal, W. (2020). Loyalty formation and its impact on financial performance of Islamic banks–evidence from Indonesia. Journal of Islamic Marketing. https://doi.org/10.1108/JIMA-12-2019-0258
Golovkova, A., Eklof, J., Malova, A., & Podkorytova, O. (2019). Customer satisfaction index and financial performance: a European cross country study. International Journal of Bank Marketing, 37(2), 479–491. https://doi.org/10.1108/IJBM-10-2017-0210
Ichsan, R. N., Suparmin, S., Yusuf, M., Ismal, R., & Sitompul, S. (2021). Determinant of Sharia Bank’s Financial Performance during the Covid-19 Pandemic. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(1), 298–309. https://doi.org/10.33258/birci.v4i1.1594
Joel, Siegel G., & Shim, J. (1994). Kamus Istilah Akuntansi. PT Elex Media Komputindo.
Ledhem, M. A., & Mekidiche, M. (2020). Economic growth and financial performance of Islamic banks : a CAMELS approach. Islamic Economics Studies, 28(1), 47–62. https://doi.org/10.1108/IES-05-2020-0016
Mishkin, F. (2016). The Economics of Money, Banking, and Financial Markets. Columbia University.
Munir, A. S. (2017). Analisis Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Perbankan di Indonesia. Ummul Qura: Jurnal Ilmiah Institut Pesantren Sunan Drajat (INSUD), 9(1), 56–68. http://ejournal.kopertais4.or.id/pantura/index.php/qura/article/view/3043/2201
Peraturan Bank Indonesia Nomor 9/13/PBI/2007 tentang Kewajiban Penyediaan Modal Minimum Bank Umum dengan Memperhatikan Risiko Pasar.
Purwoko, D., & Sudiyatno, B. (2013). Faktor-Faktor yang Mempengaruhi Kinerja Bank (Studi Empirik Pada Industri Perbankan di Bursa Efek Indonesia). Jurnal Bisnis Dan Ekonomi (JBE), 20(1), 25-39. https://www.unisbank.ac.id/ojs/index.php/fe3/article/view/2344/790
Putri, A. M., & Iradianty, A. (2020). Analisis Perbandingan Kinerja Keuangan Perbankan Syariah Dengan Perbankan Konvensional 2015-2019. Jurnal Mitra Manajemen, 4(8), 1103–1117. https://doi.org/10.52160/ejmm.v4i8.438
Putri, E., & Dharma, A. B. (2016). Analisis Perbedaan Kinerja Keuangan Antara Bank Konvensional Dengan Bank Syariah. Riset Akuntansi Dan Keuangan Indonesia, 1(2), 98–107. https://doi.org/10.23917/reaksi.v1i2.2734
Rashid, A., Yousaf, S., & Khaleequzzaman, M. (2017). Does Islamic banking really strengthen financial stability? Empirical evidence from Pakistan. International Journal of Islamic and Middle Eastern Finance and Management, 10(2), 130–148. https://doi.org/10.1108/IMEFM-11-2015-0137
Riyadi, S. (2015). Banking Assets And Liability Management. Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.
Setyawati, I., Suroso, S., Suryanto, T., & Nurjannah, D. S. (2017). Does financial performance of Islamic banking is better? Panel data estimation. European Research Studies Journal, 20(2A), 592–606. https://doi.org/10.35808/ersj/661
Sudarsono, H. (2012). Bank dan Lembaga Keuangan Syariah: Deskripsi dan Ilustrasi. Eksoria.
Surya, Y. A., & Asiyah, B. N. (2020). Analisis Perbandingan Kinerja Keuangan Bank BNI Syariah dan Bank Syariah Mandiri di Masa Pandemi Covid-19. Jurnal Ekonomi Dan Perbankan Syariah, 7(2), 170–187. https://doi.org/10.19105/iqtishadia.v7i2.3672
Thayib, B., Murni, S., & Maramis, J. B. (2017). Analisis Perbandingan Kinerja Keuangan Bank Syariah Dan Bank Konvensional. Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi (EMBA), 5(2), 1759–1769. https://doi.org/10.35794/emba.v5i2.16392
Undang-Undang Nomor 21 Tahun 2008 tentang Perbankan Syariah.
Downloads
Published
2021-09-17
Issue
Section
Articles
License
Authors who publish with JURNAL REKSA agree to the following terms:
- Authors retain copyright and grant the JURNAL REKSA right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgment of the work's authorship and initial publication in JURNAL REKSA.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal'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 JURNAL REKSA.
- 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 (See The Effect of Open Access).
