scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL DI INDONESIA

2017 ◽  
Vol 9 (1) ◽  
pp. 129
Author(s):  
Dwi Umardani ◽  
Abraham Muchlish
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Annual Reports ◽  
Islamic Banks ◽  
Banking Supervision ◽  
Font Size ◽  
Financial Ratio ◽  
Significant Difference ◽  
Conventional Banks

<p><span style="font-size: 10px;">ABSTRACT</span></p><p>This study aims to compare the financial performance of Islamic banks with conventional banks in Indonesia using financial ratios: CAR, NPL / NPF, ROA, ROE, LDR / FDR, REO / BOPO.</p><p>The data used are the financial statements published by Bank Indonesia (BI), the annual reports released by banking companies listed in Indonesia Stock Exchange (IDX), the annual reports issued by companies of Islamic banking that are not listed in Indonesia Stock Exchange (IDX), and the Indonesian banking supervision reports contained in Bank Indonesia (BI) for the years 2005-2012.</p><p>The analytical method used to compare the financial performance of Islamic banks with conventional banks is statistical test independent t-test.</p><p>The fact shows that for each financial ratio of Islamic banks and conventional banks in Indonesia: CAR, ROA, ROE, LDR / FDR, and BOPO there are significant differences, while NPL / NPF there is not significant difference.</p><p>Keywords: Financial performance, Islamic banks, conventional banks</p>

scholarly journals MENINJAU KINERJA BANK SYARIAH DI INDONESIA

2020 ◽  
Vol 3 (1) ◽  
pp. 31-40
Author(s):  
Fitri Sagantha
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Financial Statements ◽  
Quantitative Approach ◽  
Financial Ratios ◽  
Islamic Banks ◽  
Economic Stability ◽  
Financial Ratio ◽  
Significant Stage ◽  
Conventional Banks

To show the role, then show the performance. Maybe, the term is right for the bank. The existence of banks influences economic stability, therefore financial performance must be good. There is no choice but to increase the entire financial ratio. Interest in reviewing the financial ratios of banks, especially Islamic banks, is the goal to be achieved in this study. Use financial statements as data, and analyze the extent of their performance and influence. For this reason, a quantitative approach and regression analysis are needed. So that research results can be explained properly. The findings in this study suggest that the performance of Islamic banks is relative. Its role is not yet at a significant stage for the economy, and it is still far from conventional banks

scholarly journals Conducting Business with God: Is God Blessing Islamic Banks with Better Financial Performance than Conventional Banks?

2019 ◽  
Vol 6 (2) ◽  
pp. 40
Author(s):  
Musaed S. Alali
Keyword(s):  
Financial Performance ◽  
Financial Analysis ◽  
Stock Exchange ◽  
The Other ◽  
Islamic Banks ◽  
Return On Assets ◽  
Return On Equity ◽  
Significant Difference ◽  
Kuwait Stock Exchange ◽  
Conventional Banks

This study aims to compare the financial performance between Islamic and conventional banks listed at Kuwait stock exchange over the period 2011-2018 using the modified DuPont model of financial analysis which is based on the analysis of return on equity (ROE). Unlike previous studies where researchers compared the performance on a bank-to-bank basis, this study examines the aggregate ratios of Islamic banks and compare it to aggregate ratios of conventional banks. The study also adds volatility into the model since consistency in returns indicated a more stable sector.  Results obtained from this study showed that conventional banks in Kuwait had a better mean performance during the study period in terms of both return on assets (ROA) and return in equity (ROE), Islamic banks also showed a higher deviation in these two ratios resulting in a lower Sharpe ratio. While the results showed no statistically significant mean difference between Islamic and conventional banks in terms of return on assets (ROA), the results also showed a statistically significant difference in mean return on equity (ROE) between the two sub-sectors.  On the other hand, Islamic banks showed an impressive improvement in their ratios during the last three years of the study period which impose a real threat to conventional banks in the future.

scholarly journals A Comparative Study of Islamic and Conventional Banking in Bangladesh: Camel Analysis

2016 ◽  
Vol 10 (1) ◽  
pp. 73-91 ◽  
Author(s):  
Md Tanim Ul Islam ◽  
Mohammad Ashrafuzzaman
Keyword(s):  
Comparative Study ◽  
Financial Performance ◽  
Financial Statements ◽  
T Test ◽  
Capital Adequacy ◽  
Islamic Banks ◽  
Management Capability ◽  
Significant Difference ◽  
Conventional Banks

The aims of this study are to evaluate the financial performance of Islamic and conventional banks of Bangladesh through CAMEL test during the period of 2009 to 2013. The study tries and to determine whether there are significant differences between the two categories of banks for each of the ratios used in CAMEL test. A sample of five listed conventional banks and five listed Islamic banks were selected to study the objectives. The data used in this study were compiled from the financial statements of the respective sample banks. To make substantial noteworthy results, t-test(independent sample) is used. This paper found no significant difference between the Islamic banks and conventional banks regarding capital adequacy, management capability and earnings but found a significant difference regarding asset quality.Journal of Business and Technology (Dhaka) Vol.10(1) 2015; 73-91

scholarly journals Perbandingan Kinerja Bank Syariah dan Bank Non Syariah

1970 ◽  
Vol 3 (01) ◽  
pp. 52-59
Author(s):  
Amelia Oktrivina Diapari Siregar
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Jel Classification ◽  
Performance Comparison ◽  
Research Data ◽  
Islamic Banks ◽  
Research Results ◽  
Significant Difference ◽  
Conventional Banks ◽  
Better Than

A B S T R A C T The purpose of this study was to determine and measure the performance comparison between Islamic banks with conventional banks are seen by CAR, ROA, LDR, NPL, and ROA. The research data was obtained from the financial statements listed in Indonesia Stock Exchange in 2012 - 2013. The results showed that there are significant differences between Islamic banks with conventional banks if measured by ROA, LDR, NPL, and BOPO while the CAR no significant difference between islamic banks with conventional banks. Based on research results Islamic banks overall average of the ratio used shows that the CAR, LDR, NPL, and BOPO greater than conventional banks. While conventional banks have an average ROA, and BOPO higher than islamic banks while the average CAR, LDR, and NPL better than islamic banks means that the good performance of the conventional banks because even though banks have low capital and low lending to customers this has resulted in low non performing loans in the bank so that the bank has a high income. A B S T R A K Tujuan penelitian ini adalah untuk mengetahui perbandingan kinerja bank syariah dengan bank konvensional dilihat berdasarkan rasio CAR, ROA, LDR, NPL, dan BOPO. Data penelitian ini diperoleh dari laporan keuangan yang terdaftar di Bursa Efek Indonesia tahun 2012-2013. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan antara bank syariah dengan bank konvensional jika diukur dengan rasio ROA, LDR, NPL, dan BOPO sedangkan rasio CAR tidak terdapat perbedaan yang signifikan antara bank syariah dengan bank konvensional. Berdasarkan hasil penelitian bank syariah mempunyai rata – rata secara keseluruhan dari rasio yang digunakan menunjukkan bahwa rasio CAR, LDR, NPL, dan BOPO lebih besar dibandingkan dengan bank konvensional. Sedangkan bank konvensional mempunyai rata – rata rasio ROA, dan BOPO lebih tinggi dibandingkan bank syariah sedangkan rata – rata rasio CAR, LDR, dan NPL lebih rendah dibandingkan bank syariah, artinya bahwa kinerja bank konvensional bagus karena meskipun bank memiliki modal yang rendah dan rendahnya pemberian kredit kepada nasabah hal ini yang mengakibatkan rendahnya kredit bermasalah pada bank sehingga bank mempunyai pendapatan yang tinggi. JEL Classification: G14, G10

scholarly journals Evaluation and Comparison of Financial Soundness of Islamic and Conventional Private Commercial Banks in Bangladesh: A CAMEL Approach

2020 ◽  
pp. 128-140
Keyword(s):  
Quality Management ◽  
Stock Exchange ◽  
Capital Adequacy ◽  
Islamic Banks ◽  
Management Quality ◽  
Significant Difference ◽  
Financial Soundness ◽  
Marginal Status ◽  
Conventional Banks ◽  
Asset Quality

This article evaluates and compares the financial soundness of Islamic and conventional PCBs operating in Bangladesh based on the CAMEL approach over the period 2015 to 2019. For this purpose, the authors select a sample of 17 Conventional PCBs and 6 Islamic PCBs listed on the Dhaka Stock Exchange. In terms of composite CAMEL ratings, none of the banks is found to be strong or satisfactory in financial soundness in 2019. Out of 17 conventional banks, 13 of them are in a fair position i.e. having financial, operational, or compliance weakness and need more than normal supervision and regulation to address the deficiencies. Another 4 conventional banks are in a marginal position means that they are in serious financial problems and need close supervision and regulation. Ranking of conventional banks based on composite CAMEL ratings shows that Brac Bank Ltd. is in top position (Score 2.65) with Bank Asia Ltd. securing second position (score 2.7) while AB Bank Ltd., IFIC Bank Ltd, One Bank Ltd., and Mutual Trust Bank Ltd. are in the worst position with marginal status. Among 6 Islamic banks, 5 are in a fair position and only 1 in a marginal position in 2019. Shahjalal Islami Bank Ltd. secures the top position (Score 2.8) with fair status and Social Islami Bank Ltd. is in the worst position with marginal status. Independent sample test is used to see whether there is any significant difference between Islamic and Conventional PCBs concerning CAMEL parameters. The study finds that except for liquidity there is no significant difference in capital adequacy, asset quality, management quality, and earnings quality. The study also reveals that there is no significant difference in the average CAMEL ratings of two types of Banking. However, on average Islamic banks have better asset quality, management quality while conventional banks have better capital adequacy, earnings, and liquidity.

scholarly journals KINERJA KEUANGAN DALAM KERANGKA MAQASHID SYARIAH: PENGARUHNYA TERHADAP NILAI PERUSAHAAN DENGAN ISLAMIC SOCIAL REPORTING SEBAGAI VARIABEL MODERATING

2017 ◽  
Vol 15 (2) ◽  
pp. 72
Author(s):  
Nur Fitriyah ◽  
Alamsyah M Tahir ◽  
Herlina Pusparini
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Social Reporting ◽  
Annual Reports ◽  
Fiscal Year ◽  
Islamic Banks ◽  
Legitimacy Theory ◽  
Significance Level ◽  
Company Value ◽  
The Relationship

The objective of this study is to provide empirical evidence on the influence of financial performance based on the framework of Maqashid Sharia toward the company value moderated by the Islamic Social Reporting (ISR) of Islamic banking in Indonesia. This study applied Agency Theory, Signaling Theory and Legitimacy Theory to justify the relationship between the variables studied. The sample of this study consisted of 11 Islamic Banks in Indonesia. Data were collected from financial statements and annual reports published by Bank Indonesia (BI) and Islamic Banks for the fiscal year of 2011-2015. Data were analyzed based on Moderating Regression Analysis (MRA). The results showed that financial performance, ISR and the interaction between the financial performances and the ISR does not simultaneously affect the company value at a significance level of 5%. However, it showed a significance level at 10% level of confidence. Partially, the results do not show that financial performance nor the ISR has influence on the company value. The result also indicated that ISR does not moderate the relationship between the financial performance and the company value. Keywords: financial performance, Islamic social reporting, company value.

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL

2019 ◽  
Vol 2 (2) ◽  
pp. 136-146
Author(s):  
Khristina Sri Prihatin
Keyword(s):  
Financial Performance ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Quantitative Method ◽  
Financial Statements ◽  
Financial Ratios ◽  
Financial Ratio ◽  
Islamic Bank ◽  
Conventional Banks

The objectives of this research to make compare the finance performance between Islamic Commercial Banks and Conventional Commercial Banks in Indonesia in the period 2012-2016 by using financial ratios. Financial ratios are used consisting of CAR, KAP, NPL,and ROA. The purpose of this research is to find out whether there is a difference between the performance of Islamic bank financial statements when compared to conventional banks as a wholeAnalytical techniques used to see comparison of financial performance of Islamic Commercial Banks with Conventional Commercial Bank is the quantitative method that use spss. The analysis showed that there are significant differences for each financial ratio between Islamic Commercial Banks and Conventional Commercial Banks in Indonesia. Islamic Commercial Banks has better performance in terms of LDR ratios, while the Conventional Commercial Banks better performance in terms of the CAR, KAP, NPL, and ROA.

scholarly journals Analisis Komparatif Laporan Keuangan PT. Wijaya Karya (Persero) Tbk dengan Industri Building Construction yang terdaftar Di Bursa Efek Indonesia Periode 2014-2019

2021 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Dimas Iskandar ◽  
Bambang Santoso Marsoem
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Building Construction ◽  
Ratio Analysis ◽  
Analysis Method ◽  
Financial Reports ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Descriptive Statistical Analysis

This paper analyzes the financial performance of PT Wijaya Karya (Persero) Tbk. compared to the total industry based on Financial Ratio Analysis. The data used are the financial statements for the period 2014-2019 which are listed on the Indonesia Stock Exchange as many as 17 companies. Of these, 12 companies had complete financial reports. Thus the industrial data used in the sample in this paper is data from 12 companies. The data analysis method in this research is descriptive statistical analysis and financial ratio analysis. The results of this study are expected to be a benchmark in assessing the financial performance of PT Wijaya Karya Tbk

scholarly journals Calculation, Distribution and Disclosure of Zakat in Malaysian Islamic Banks (Pengiraan, Pengagihan, dan Pendedahan Zakat di Bank-Bank Islam di Malaysia)

2020 ◽  
Vol 17 (2) ◽  
pp. 162-181
Author(s):  
Nurul 'Iffah M A Zaaba ◽  
Rusni Hassan
Keyword(s):  
Information Disclosure ◽  
Financial Statements ◽  
Financial Statement ◽  
Annual Reports ◽  
Reporting Standards ◽  
Islamic Banks ◽  
Accounting Standard ◽  
Standards And Guidelines ◽  
Conventional Banks

Zakat information in annual reports is one of the main attributes that differs Islamic banks from conventional banks. Thus, this study focuses on the zakat information that can be found in Islamic banks financial statements in comparison to the available standards. Reporting standards and guidelines from BNM, AAOIFI, JAWHAR and MASB were used by these banks as guidelines in calculating, distributing and reporting zakat. Due to the absence of standardized accounting standard, certain zakat information was not found in the financial statements. Compared to previous literatures, Islamic banks are moving towards increasing their zakat information disclosure. Based on the analysis of selected Islamic banks’ annual reports, this study concludes by suggesting establishment of standardized zakat distribution framework for Islamic banks. Keywords: Zakat, Reporting Standards, Disclosure, Financial Statement, Islamic Banks. Abstrak Maklumat tentang zakat dalam laporan tahunan adalah salah satu sifat utama yang membezakan bank Islam daripada bank konvensional. Oleh itu, kajian ini memberikan tumpuan kepada maklumat zakat yang boleh didapati dalam penyata kewangan bank-bank Islam dibanding dengan piawaian yang ada. Piawaian pelaporan dan garis panduan dari BNM, AAOIFI, JAWHAR dan MASB digunakan oleh bank-bank ini sebagai garis panduan dalam pengiraan, pengagihan pelaporan zakat. Oleh kerana tiada piawaian perakaunan yang selaras, maklumat zakat tertentu tidak boleh didapati dalam penyata kewangan. Berbanding dengan literatur terdahulu, bank-bank Islam bergerak ke arah meningkatkan pendedahan maklumat zakat mereka. Berdasarkan analisis laporan tahunan bank-bank Islam yang dipilih, kajian ini menyimpulkan dengan mencadangkan penubuhan kerangka pengedaran zakat yang selaras untuk bank-bank Islam. Kata Kunci: Zakat, Piawaian Pelaporan, Pendedahan, Penyata Kewangan, Bank-Bank Islam.  

scholarly journals A comparative analysis of financial performance of Islamic banks vis-à-vis conventional banks: evidence from Pakistan

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Tariq Majeed ◽  
Abida Zainab
Keyword(s):  
Comparative Analysis ◽  
Financial Performance ◽  
Islamic Banks ◽  
Financial Industry ◽  
Content Type ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Country Analysis ◽  
And Performance ◽  
Conventional Banks

PurposeIn recent years, the fast growth of Islamic banks (IBs) has generated debates among policymakers and economists about the sustainability and performance of these institutions. This paper aims to undertake a comparative analysis of the financial performance of IBs and conventional banks (CBs) in Pakistan over the period 2008–2019 to evaluate how IBs are faring compared to their conventional peers.Design/methodology/approachThis paper considers financial ratio analysis (FRA) to analyze and compare the performance of the top-10 IBs and CBs operating in Pakistan. The sample includes five full-fledged IBs and five CBs which offer Islamic windows in Pakistan. We have selected the top-5 best performing CBs offering Islamic windows. This study offers a comparative analysis of Islamic v/s conventional banks.FindingsThe results show that Islamic banks are better capitalized, less risky and have higher liquidity. In contrast, the profit of Islamic banks is found lower than CBs. The logical reasoning behind these performance indicators has been discussed in detail.Research limitations/implicationsThe study has provided an analysis of financial performance only for Pakistan. A cross-country analysis could be more representative of the performance of Islamic Banks.Practical implicationsThe size of Islamic banking industry should be enhanced by opening new branches and promoting Islamic finance literacy.Originality/valueThe study assists investors, borrowers and managers in making better decisions. It also provides the latest valuable information to regulators and policymakers in making rules and policies for the financial industry in Pakistan.

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