scholarly journals Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah Hasil Spin Off Dan Non Spin Off Periode 2013-2015

2017 ◽  
Vol 3 (11) ◽  
pp. 872
Author(s):  
Saraya Izazi Syarafina Hisyam ◽  
Dina Fitrisia Septiarini
Keyword(s):  
Comparative Analysis ◽  
Financial Performance ◽  
Quantitative Research ◽  
Secondary Data ◽  
Islamic Banks ◽  
Capital Asset ◽  
Financial Report ◽  
Islamic Bank ◽  
The Difference ◽  
Asset Quality

The aim of the study was to determine the difference in financial performance of Islamic banks results of acquisition and spin-offs around period year of 2013-2015. Financial performance measurement of Islamic banks used capital, asset quality, earning, and liquidity factor. Thus, study used quantitative research. The Islamic bank that are used as a sample in this study including one Islamic bank result of spin off and six Islamic bank result of acquisition. The financial performances analyzed using independent sample t-test and Mann-Whitney test. The variables used in financial performance assessment are CAR, NPF, ROA, BOPO and FDR. The data used for this study are secondary data gathered from per semester financial report in period of June 30th 2013 to June 30th 2015. The comparative analysis result in ratio of CAR, NPF, ROA, BOPO and FDR showed no differences in financial performance of Islamic banks result of acquisition and spin-off.

scholarly journals Perbandingan Corporate Social Performance pada Bank Umum Syariah di Indonesia Periode 2013-2016

2020 ◽  
Vol 6 (1) ◽  
pp. 42
Author(s):  
Renata Amelia Soegiharto ◽  
Atina Shofawati
Keyword(s):  
Comparative Analysis ◽  
Commercial Banks ◽  
Research Method ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Secondary Data ◽  
Islamic Banks ◽  
Financial Report ◽  
The Difference ◽  
Corporate Social

This study is aimed to determine the difference in social performance of Islamic Banks period 2013-2016. The quantitative approach of purposive sampling is used as the research method. This study takes a sample of Islamic banks in Indonesia which is tested into twelve Sharia Commercial Banks. Analysis of different test using ANOVA and Kruskal-Wallis test. The ratio assessment of social performance was analyzed using fiveteen variables: MMR, AR, KPJP, PFA, QR, ZR, RFS, CSR, KSM, KM, KI, KPW, KPP, PKSR, and R&D. The data used is secondary data gathered financial report in period 2013-2016. The Comparative analysis result in all social performance ratios showed differences in social performance of Islamic bank, except in ratio of CSR showed no significant differences.Keywords: Social Performance, Islamic Banks, Comparative Analysis, CSP

THE EFFECT OF THE SHARIA SUPERVISORY BOARD AND THE BOARD OF COMMISSIONERS ON THE FINANCIAL PERFORMANCE OF SHARIA COMMERCIAL BANKS IN INDONESIA

2021 ◽  
Vol 3 (1) ◽  
pp. 60-73
Author(s):  
Ahmad Fauzul Hakim Hasibuan ◽  
Fuadi Fuadi ◽  
Angga Syahputra
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Commercial Banks ◽  
Supervisory Board ◽  
Secondary Data ◽  
Sampling Technique ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
Islamic Bank

This study aims to determine the influence of the Sharia Supervisory Board and the Board of Commissioners on the Financial Performance of Islamic Banks in Indonesia. This study used secondary data from 12 banks.The sampling technique used is the purposive sampling technique. The method of data analysis used is multiple linear regression.The results partially show that the sharia supervisory board and board of commissioners positively and significantly influence the financial performance of Islamic banks in Indonesia. Simultaneously,the board of commissioners and the sharia supervisory board positively and significantly influence the financial performance of Islamic bank

scholarly journals Does Covid-19 Have an Impact on Bank Performance in Indonesia? A Comparative Analysis Based on BUKU

2021 ◽  
Vol 2 (2) ◽  
pp. 9-18
Author(s):  
Novita Indri Yanti ◽  
Agrianti Komalasari ◽  
Tri Joko Prasetyo
Keyword(s):  
Comparative Analysis ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Secondary Data ◽  
Financial Statements ◽  
Bank Performance ◽  
Capital Asset ◽  
Major Focus ◽  
Management Efficiency ◽  
Asset Quality

This study aims to determine whether there are differences in the financial performance of commercial banks in Indonesia before and during the Covid-19 pandemic, with a major focus on capital, asset quality, profitability, and management efficiency based on BUKU (Bank Umum Kegiatan Usaha - Commercial Bank Business Activities). The data used in this study is secondary data, which consists of the 2015-2019 financial statements and the 1st quarter 2020 - the 3rd quarter 2020 financial statements. The sample used in this study amounted to 38 banks. The analytical method used is the Kruskal-Wallis test using the IBM SPSS version 25 software. The results of data processing and data analysis using the Kruskal-Wallis test show that there are differences in the capital (CAR), asset quality (NPL), profitability (ROA), and management efficiency (BOPO) of banking companies between BUKU 2, BUKU 3, and BUKU 4 before and during the covid-19 pandemic. The results of this study indicate that in general, the Covid-19 pandemic has an impact on the performance of commercial banks in Indonesia.

scholarly journals THE COMPARATIVE STUDY OF ISLAMIC AND CONVENTIONAL BANK IN INDONESIA

Kodifikasia ◽  
2019 ◽  
Vol 13 (2) ◽  
pp. 353
Author(s):  
Tri Rinawati ◽  
Aprih Santoso
Keyword(s):  
Financial Performance ◽  
Population Based ◽  
Islamic Banks ◽  
Financial Report ◽  
Purposive Sampling ◽  
Islamic Bank ◽  
Report Data ◽  
Conventional Banks ◽  
The Comparative Study ◽  
Conventional Bank

Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan Bank Syariah dan Bank Konvensional di Indonesia berdasarkan rasio CAR, NPL, LDR dan BOPO untuk tahun 2008 – 2017 dan untuk mengetahui kinerja keuangan mana yang lebih baik antara kinerja keuangan Bank Syariah dan Bank Konvensional di Indonesia untuk periode 2008 - 2017 dilihat berdasarkan rasio CAR, NPL, LDR, BOPO, ROA. Objek penelitian ini adalah bank syariah dan bank konvensional di Indonesia selama periode 2008 - 2017. Metode penentuan sampel yang digunakan adalah purposive sampling, yaitu pengambilan sampel dari suatu populasi berdasarkan kriteria tertentu. Kriteria dalam memilih sampel adalah: (1) Bank yang telah menerbitkan laporan keuangan selama 5 tahun berturut-turut mulai tahun 2008-2017; (2) Bank yang terdaftar di Bank Indonesia; (3) Bank yang menyediakan data laporan keuangan sesuai dengan rasio yang dipersyaratkan; (4) Data Keuangan Bank Syariah dan Bank Konvensional diambil secara keseluruhan dari Statistik Perbankan Indonesia dengan hasil pengujian yang berbeda dapat disimpulkan bahwa terdapat perbedaan antara CAR Bank Islam dan CAR Conventions Bank, terdapat perbedaan antara Bank Syariah NPL dan Konvensional Bank NPL, ada perbedaan antara LDR Bank Syariah dan LDR Bank Konvensional, tidak ada perbedaan antara Bank Islam BOPO dan Bank Konvensional BOPO dan ada perbedaan antara ROA Bank Syariah dan ROA Bank Konvensional. [The objectives of this study are: (1) To find out the differences in the financial performance of Islamic Banks and Conventional Banks in Indonesia based on CAR, NPL, LDR and BOPO ratios for the years 2008 - 2017; (2) To find out which financial performance is better between the financial performance of Islamic Banks and Conventional Banks in Indonesia for the period 2008 - 2017 seen based on CAR, NPL, LDR, BOPO, ROA ratios. The object of this research is Islamic banks and conventional banks in Indonesia during the period 2008 - 2017. The method of determining the sample used is purposive sampling, which is sampling from a population based on certain criteria. The criteria in selecting samples are: (1) Banks that have published financial statements for 5 consecutive years starting in 2008 - 2017; (2) Banks registered at Bank Indonesia; (3) Banks that provide financial report data in accordance with the required ratio; (4) Financial Data of Islamic Banks and Conventional banks are taken as a whole from Indonesian Banking Statistics the results of different tests it can be concluded that there is a difference between CAR Islamic Banks and CAR Conventions Bank, there is a difference between Islamic Bank NPLs and Bank Conventions NPL, there is a difference between Islamic Bank LDR and Conventional Bank LDR, there is no difference between Islamic Bank BOPO and Conventional Bank BOPO and there is a difference between ROA of Sharia Banks and ROA of Conventional Banks]

scholarly journals The Moderating Effect of Shariah Governance on Financial and Maqasid Shariah Performance: Evidence from Islamic Banks in Indonesia

2019 ◽  
pp. 264-274
Keyword(s):  
Financial Performance ◽  
Audit Committee ◽  
Supervisory Board ◽  
Secondary Data ◽  
Islamic Banks ◽  
Financial Report ◽  
Panel Data Regression ◽  
Data Regression ◽  
Shariah Governance ◽  
Positive Effect

The aim of this research is to assess the effect of financial performance to Maqasid Shariah performance with shariah governance as a moderating variable. Financial performance can be measured based on three criteria: firm size (FS), return on asset (ROA) and asset structure, while Maqasid Shariah performance is measured by zakat, infaq, shadaqoh and awqaf (ZISWAF) and qordhul hasan (QH). Shariah governance (SG) is measured by the proportion of independent board of commissioners’ members, board size, audit committee, and shariah supervisory board. The data in this study are the secondary data from Islamic Banking Financial Report (IBFR) of 2012-2016. This research employed a quantitative approach with panel data regression using E-views 9.0 software. The method for the data analysis used factor analysis. The results show that the effects of FS and ROA on Maqasid Shariah performance are significant, and the implementation of shariah governance is generally proven to play a significant role in moderating the effect of FS and ROA on Maqasid Shariah performance. The better the implementation of SG, the stronger the predictability of Maqasid Shariah, and shariah governance has a positive effect on Maqasid Shariah.

scholarly journals KOMPARASI EFISIENSI PERBANKAN SYARIAH DAN PERBANKAN KONVENSIONAL DI INDONESIA

2017 ◽  
Vol 2 (1) ◽  
pp. 61-74
Author(s):  
Imron Rosyadi
Keyword(s):  
Financial Performance ◽  
Quantitative Research ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Economic Activities ◽  
Comparative Efficiency ◽  
Banking Institutions ◽  
The Difference ◽  
Conventional Banks ◽  
Banking Institution

The purpose of this study was to: (i) acknowledge and examine the differences between the financial performance of Islamic banking with conventional banking, (ii) to analyze and explain the differences in efficiency levels between Islamic banking and conventional banking (iii) analyze and compare the efficiency of Islamic banking with banks conventional. The population used in this study is a commercial bank in Indonesia with 124 banking institutions with the details of five state banks and 119 private banks. sample of banking institutions in this study are 5 government-owned banking institution (s) and 12 institutions of Islamic banks. The method of analysis used in quantitative research is descriptive (analytic). Measurement and test efficiency and efficiency ratio of the difference of Islamic banking from conventional banking to use Supplier Data Analysis (DEA) and two different test mean (t-test). The results showed during the observation period 2012-2016, economic activities (banking) of Islamic banks are relatively more efficient than conventional banks Keywords: comparative, efficiency, financial performance

scholarly journals The Effect of Islamic Financing Schemes on Risk and Financing Performance in Islamic Banks in Indonesia

2021 ◽  
Vol 10 (1) ◽  
pp. 17
Author(s):  
Ahmad Roziq ◽  
Hari Sukarno
Keyword(s):  
Quantitative Research ◽  
Secondary Data ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Financial Reports ◽  
Islamic Bank ◽  
Inner Model ◽  
Financing Risk ◽  
Financing Performance ◽  
Financing Schemes

The purpose of this study is to prove the effect of the financing scheme on financing risk and financing performance in Islamic banks in Indonesia. This research applies a form of quantitative research with the type of explanatory research that aims to accept or reject hypotheses. The population in this study are Islamic banks in Indonesia. The data used in the study are secondary data in the form of financial ratios sourced from Islamic bank financial reports for 2015 to 2019. Data analysis techniques use partial least squares which are used to test the inner model and outer model. The results of the study found that the sharia financing scheme that uses the buying and selling system and the profit sharing system has a significant effect on the risk of financing. However, the sharia financing scheme that uses the lease system has no significant effect on financing risk. The results also found that financing risk has a significant effect on the performance of Islamic bank financing in Indonesia. The results showed that the management of Islamic banks must be able to manage buying and selling financing and profit-sharing and profit-sharing financing schemes carefully and minimizing the risk of financing.

scholarly journals ANALISIS PERBANDINGAN KINERJA PADA BANK NASIONAL DAN BANK ASING DENGAN MENGGUNAKAN ANALISIS RASIO KEUANGAN

2014 ◽  
Vol 3 (1) ◽  
pp. 66
Author(s):  
Christania Graciella Angel ◽  
Rudy Pusung
Keyword(s):  
Quality Management ◽  
Financial Performance ◽  
Foreign Bank ◽  
T Test ◽  
Bank Performance ◽  
Capital Asset ◽  
Financial Report ◽  
Purposive Sampling ◽  
National Bank ◽  
Asset Quality

ABSTRAK Penilaian terhadap kinerja suatu bank tertentu dapat dilakukan dengan melakukan analisis terhadap laporan keuangannya. Laporan keuangan bank berupa neraca memberikan informasi kepada pihak di luar bank. Informasi yang diberikan mengenai gambaran posisi keuangannya, yang lebih jauh dapat digunakan pihak eksternal untuk menilai besarnya resiko yang ada pada suatu bank. Dilihat dari segi kepemilikannya, pengelompokkan bank dapat dibedakan atas 3 kelompok yaitu bank nasional, bank asing dan bank campuran. Ketiga kelompok bank ini dalam kenyataannya bersaing ketat untuk menunjukkan good performance di mata publik. Penelitian ini bertujuan untuk menganalis kinerja keuangan bank nasional dan bank asing periode 2004 – 2013 dengan menggunakan proksi keuangan (CAMEL) yang terdiri atas: Capital, Asset Quality, Management, Earnings, Liquidity. Populasi dalam penelitian ini adalah seluruh bank (bank asing dan bank nasional) yang tercatat dalam Bursa Efek Indonesia tahun 2004-2013 yang berjumlah 42 bank, dengan menggunakan purposive sampling jumlah sampel yang memenuhi kriteria adalah sebanyak 10 bank (dengan perincian 5 bank nasional dan 5 bank asing). Metode analisis yang digunakan adalah uji beda rata-rata (t-test). Dari hasil penelitian diperoleh penggunaan proksi CAMEL dalam melakukan analisis perbandingan kinerja memberikan bukti bahwa kinerja bank asing lebih baik dari bank nasional.Kata Kunci : kinerja keuangan, bank nasional, bank asing, rasio CAMEL  ABSTRACT Bank performance appraisal is based on bank financial report itself. The financial report can be form balance report which give information about the financial position to the outside of bank that can be used of eksternal to assess the level of risk exist in a bank. Based on ownership consist of national bank, mixture bank and foreign bank. These banks has tight compete to show a good performance to the public. This research aimed to analyze the financial performance difference of national bank and foreign bank at the period of 2004 to 2013 with the proxy finance ratio (CAMEL ratio) consist of: Capital, Asset Quality, Management, Earnings, and Liquidity. The population in this research consist of national bank and foreign bank listed on the Indonesia Stock Exchange at the period of 2004 to 2013 which amount 42 banks. Based on purposive sampling techniques, the number of samples that meet the criteria are as many as 10 banks (5 national banks and 5 foreign banks). Analysis technique that use in this research is t-test. As the result the usage of proxy CAMEL ratio to analyze comparison bank performance give evidence that foreign bank performance is better than national bank performance.Keywords : financial performance, national bank, foreign bank, CAMEL ratio.

scholarly journals An Investigation of the Performance of Islamic and Interest Based Banking Evidence from Pakistan

2018 ◽  
Vol 9 (1) ◽  
pp. 81-112 ◽  
Author(s):  
Tauseef Khan ◽  
Waqar Ahmad ◽  
Muhammad Khalil Ur Rahman ◽  
Fazal Haleem
Keyword(s):  
Financial Performance ◽  
Banking Sector ◽  
Secondary Data ◽  
Primary Data ◽  
Islamic Banks ◽  
Risk Capital ◽  
Secondary Sources ◽  
Islamic Bank ◽  
Significant Difference ◽  
Conventional Banks

Abstract The main difference between Islamic and conventional banking is that Islamic banking works on profit and loss while conventional banking work is interest based. The aim of this research study is to measure and compare the financial performance of Islamic and conventional banking in Pakistan during 2006 to 2015. This study is to examine and to evaluate the performance of 5 Islamic banks (Meezan Islamic Bank, Bank Islami Limited, Al Baraka Islamic Bank, Dubai Islamic Bank Limited and Burj Bank Limited) and 5 conventional banks (Muslim Commercial Bank Limited, United Bank Limited, Askari Bank Limited, Allied Bank Limited, Habib Bank Limited) in terms of profitability, liquidity, risk, capital and efficiency. We used quantitative and qualitative data for comparison of Islamic and conventional banks. Collection of data consists on both primary as well as secondary sources. Primary data has been gathered from interviews and Secondary data has been gathered from the balance sheets and income statements of the sampled banks for the period of 2006 to 2015.Financial ratios such as profitability ratios, liquidity ratios, solvency ratios, capital ratios and efficiency ratios are used for measure of the financial performance of both banking sector. The results indicate that Islamic banks are less profitable, more liquid, less risky and less efficient. There is no significant difference in terms of capital between Islamic and conventional banks.

scholarly journals Analisis Rasio CAMEL (Capital, Asset, Management, Earnings, Equity dan Liquidity) pada Tingkat Kesehatan Bank (Studi Kasus BRI Syariah Periode 2018-2019)

2020 ◽  
Vol 8 (2) ◽  
pp. 237
Author(s):  
Widi Savitri Andriasari ◽  
Siti Ummi Munawaroh
Keyword(s):  
Asset Management ◽  
Financial Services ◽  
Research Method ◽  
Quantitative Research ◽  
Secondary Data ◽  
Good Health ◽  
Capital Asset ◽  
Financial Reports ◽  
Descriptive Research ◽  
Asset Quality

<p>This study aims to determine the results of the CAMEL ratio analysis (Capital, Asset Quality, Management, Earnings and Liquidity) at the soundness level of a Sharia BRI Bank for the period 2018-2019. The soundness level of a bank is an assessment conducted by the OJK for each bank to determine whether the bank is in good health or not. Regulations regarding the assessment of the level of health at commercial banks are contained in Bank Indonesia Regulation Number 13/1/PBI/2011 and Financial Services Authority Regulation Number 8/POJK.03/2014 and Financial Services Authority Regulation Number 4/POJK.03/2016. This type of research is a descriptive study with a quantitative approach. Descriptive research method is the method used to describe the research results by analyzing data from financial statement sources. While the quantitative research method is a study that uses data in the form of numbers as a means of analyzing and calculating. For this reason, the source of data needed in this study is secondary data which is the financial statements of a Sharia BRI Bank for the period 2018-2019. Through the data source in the form of financial reports can find out the soundness level of BRI Syariah Bank in 2018-2019 by calculating and analyzing the CAMEL ratio.</p>

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