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 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 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.

Pengembangan Model Efektifitas Kebijakan Ekonomi Berbasis Tax Amnesty untuk Meningkatkan Kepatuhan Wajib Pajak di Indonesia

2020 ◽  
Vol 7 (02) ◽  
pp. 247-254
Author(s):  
Suratno Suratno ◽  
Nurmala Ahmar ◽  
Monang Nixon Haposan Tampubolon ◽  
Riki Sumarsyah
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Industrial Sector ◽  
Jel Classification ◽  
Tax Revenue ◽  
Research Results ◽  
Tax Amnesty ◽  
Effectiveness Model ◽  
Industrial Groups

ABSTRACT         The purpose of this study is to analyze and investigate the implementation of tax amnesty, and to develop a tax amnesty effectiveness model to improve corporate taxpayer compliance. The sample is 639 companies listed on the Indonesia Stock Exchange and divided into 9 industrial groups. The type of data used is secondary data. Tax amnesty data is obtained from information on the implementation of PSAK 70 in the notes to the financial statements and the presentation of tax payable due to tax amnesty in the statement of financial position. This shows that there is still a gap in the participation status of the tax amnesty program based on the industrial sector and sub-sector. This is supported by the observation of participation status, where the overall level of participation in the tax amnesty program only shows 35.1% and those who have not participated are 64.9%. These findings indicate that there is a potential tax revenue of 64.9% from the tax amnesty policy. Based on the research results, the tax amnesty policy is still needed based on the research results that the tax potential for the policy is more than 50%. ABSTRAK         Tujuan penelitian ini adalah melakukan analisis dan menginvestigasi implementasi tax amnesty, dan mengembangkan model efektifitas tax amnesty untuk meningkatkan kepatuhan wajib pajak badan. Sampel adalah 639 perusahaan yang terdaftar di Bursa Efek Indonesia dan terbagi dalam 9 kelompok industri Jenis data yang digunakan adalah data sekunder. Data tax amnesty diperoleh dari informasi implementasi PSAK 70 pada catatan atas laporan keuangan dan penyajian utang pajak akibat tax amnesty di laporan posisi keuangan. Hal ini menunjukkan bahwa masih ada kesenjangan/perbedaan status partisipasi program tax amnesty berdasarkan sektor maupun subsektor industri.  Hal ini terdukung observasi status partisipasi dimana secara keseluruhan tingkat partisipasi  pprogram tax amnesty baru menunjukkan 35,1% dan yang belum berpartisipasi sebanyak 64,9%. Temuan ini menunjukkan bahwa terdapat potensi penerimaan pajak sebesar 64,9% dari kebijakan tax amnesty. Berdasarkan hasil penelitian, kebijakan tax amnesty masih diperlukan didasarkan pada hasil penelitian bahwa potensi pajak untuk kebijkan tersebut lebih dari 50%. JEL Classification : H26, H32

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 Analisis Manajemen Laba Perbankan Konvensional dan Perbankan Syariah di Bursa Efek Indonesia

2020 ◽  
Vol 3 (1) ◽  
pp. 93
Author(s):  
Esty Apridasari
Keyword(s):  
Earnings Management ◽  
Agency Theory ◽  
Conflicts Of Interest ◽  
Stock Exchange ◽  
Financial Statements ◽  
Descriptive Study ◽  
Discretionary Accruals ◽  
Islamic Banks ◽  
Absolute Value ◽  
Conventional Banks

<p class="bdabstract">Earnings management in financial statements can be caused by accrual accounting policies applied and conflicts of interest in agency theory. This study aims to analyze and compare earnings management in financial statements of conventional banks and Islamic banks. This research is a descriptive study of banks listed on the Indonesia Stock Exchange in 2017-2018. Earnings management is measured by accrual earnings management proxied by discretionary accruals using the modified-Jones model. The samples are 10 Islamic banks and 32 conventional banks. The results show that the comparison of the average absolute value of discretionary accruals for conventional banks is 0.0659 and for Islamic banks is 0.0478. It shows that discretionary accruals for Islamic banks are generally smaller compared to conventional banks. This indicates that the level of earnings management in Islamic bank financial statements is lower than conventional banks.</p>

scholarly journals Financial Performance Comparison (Empiric Study on Conventional Commercial Banks and Sharia Commercial Banks 2012-2018)

2021 ◽  
Vol 6 (1) ◽  
pp. 59
Author(s):  
Akhmadi Akhmadi Akhmadi ◽  
Ernis Chaerunisa ◽  
Shinta Zahra Chaerunisa
Keyword(s):  
Financial Performance ◽  
Financial Services ◽  
Commercial Banks ◽  
Stock Exchange ◽  
Performance Comparison ◽  
Islamic Banks ◽  
Return On Assets ◽  
Normality Test ◽  
Significant Difference ◽  
Loan Financing

<p>This study aims to examine more the comparison of financial performance between Islamic Commercial Banks and Conventional Commercial Banks. The population in this study includes conventional banking companies and Islamic banking which are listed on the Indonesia Stock Exchange and supervised by the Financial Services Authority (OJK) for the period 2012-2018 as many as 114 companies. The observational data used were 56 data from 14 general and Islamic banks which were sampled in this study. The method of analysis used the normality test, the independent sample t-test, and the Mann-Whitney test. The results showed that tThere is no significant difference in the Capital Adequency Ratio between Conventional Commercial Banks and Islamic Commercial Banks, There is a significant difference in non-performing loans / financing (NPL / NPF) between Conventional Commercial Banks and Islamic Commercial Banks, there is a significant difference in return on assets (ROA) between Commercial Banks Conventional with Islamic Commercial Banks, there is a significant difference in operating expenses to operating revenue (BOPO) between Conventional Commercial Banks and Islamic Commercial Banks, there is a significant difference in loan / financing to deposit ratio between Conventional Commercial Banks and Shari'ah Commercial Banks.</p>

scholarly journals Relationship between Capital Structure and Profitability: Dual Banking Perspective

2020 ◽  
pp. 181-191
Author(s):  
Mudassir Zaman ◽  
Shakir Ullah ◽  
Arshad Ali
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Banking System ◽  
Financial Statements ◽  
The Other ◽  
Islamic Finance ◽  
Islamic Banks ◽  
Return On Equity ◽  
Conventional Banks ◽  
The Relationship

This study looks into the relationship between the capital structure and profitability of Islamic and conventional banks, listed on the Karachi Stock Exchange extracting data for 250 observations between 2006 and 2016 from their financial statements. The paper uses regression analysis to check the proposed relationship. We found a strong correlation between Debt-to-Equity (D/E) ratio and Return on Equity (ROA) in conventional banks while no significant relationship existed in Islamic banks. The findings can be explained in terms of the different deposit mechanisms employed by the two systems i.e. the conventional banking system considers all deposits as liabilities of the banks while on the other hand Islamic banks only write the current accounts as a debt. The Modaraba-based deposit accounts of Islamic banks are considered as equity. This paper contributes theoretically to the current body of Islamic finance literature in Pakistan. On the practical side, the study suggests that Islamic banks can increase their savings deposits as they pose no risk and have equity-like features.

scholarly journals Pengembangan Model Efektifitas Kebijakan Ekonomi Berbasis Tax Amnesty untuk Meningkatkan Kepatuhan Wajib Pajak di Indonesia

2020 ◽  
Vol 7 (02) ◽  
pp. 247-254
Author(s):  
Suratno Suratno ◽  
Nurmala Ahmar ◽  
Monang Nixon Haposan Tampubolon ◽  
Riki Sumarsyah
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Industrial Sector ◽  
Jel Classification ◽  
Tax Revenue ◽  
Research Results ◽  
Tax Amnesty ◽  
Effectiveness Model ◽  
Industrial Groups

ABSTRACT         The purpose of this study is to analyze and investigate the implementation of tax amnesty, and to develop a tax amnesty effectiveness model to improve corporate taxpayer compliance. The sample is 639 companies listed on the Indonesia Stock Exchange and divided into 9 industrial groups. The type of data used is secondary data. Tax amnesty data is obtained from information on the implementation of PSAK 70 in the notes to the financial statements and the presentation of tax payable due to tax amnesty in the statement of financial position. This shows that there is still a gap in the participation status of the tax amnesty program based on the industrial sector and sub-sector. This is supported by the observation of participation status, where the overall level of participation in the tax amnesty program only shows 35.1% and those who have not participated are 64.9%. These findings indicate that there is a potential tax revenue of 64.9% from the tax amnesty policy. Based on the research results, the tax amnesty policy is still needed based on the research results that the tax potential for the policy is more than 50%. ABSTRAK         Tujuan penelitian ini adalah melakukan analisis dan menginvestigasi implementasi tax amnesty, dan mengembangkan model efektifitas tax amnesty untuk meningkatkan kepatuhan wajib pajak badan. Sampel adalah 639 perusahaan yang terdaftar di Bursa Efek Indonesia dan terbagi dalam 9 kelompok industri Jenis data yang digunakan adalah data sekunder. Data tax amnesty diperoleh dari informasi implementasi PSAK 70 pada catatan atas laporan keuangan dan penyajian utang pajak akibat tax amnesty di laporan posisi keuangan. Hal ini menunjukkan bahwa masih ada kesenjangan/perbedaan status partisipasi program tax amnesty berdasarkan sektor maupun subsektor industri.  Hal ini terdukung observasi status partisipasi dimana secara keseluruhan tingkat partisipasi  pprogram tax amnesty baru menunjukkan 35,1% dan yang belum berpartisipasi sebanyak 64,9%. Temuan ini menunjukkan bahwa terdapat potensi penerimaan pajak sebesar 64,9% dari kebijakan tax amnesty. Berdasarkan hasil penelitian, kebijakan tax amnesty masih diperlukan didasarkan pada hasil penelitian bahwa potensi pajak untuk kebijkan tersebut lebih dari 50%. JEL Classification : H26, H32

scholarly journals Financial Performance Comparison of Islamic and conventional banks in the United Arab Emirates (UAE)

2017 ◽  
Vol 1 (1) ◽  
pp. 477-494 ◽  
Author(s):  
Mosab I Tabash ◽  
Ali T Yahya ◽  
Asif Akhtar
Keyword(s):  
Financial Performance ◽  
United Arab Emirates ◽  
Financial Risk ◽  
Descriptive Analysis ◽  
Performance Comparison ◽  
Capital Adequacy ◽  
Operating Efficiency ◽  
Islamic Banks ◽  
Significant Difference ◽  
Conventional Banks

This paper examines the financial performance of Islamic and commercial banks in the United Arab Emirates (UAE). The paper gives an empirical insights and comparisons between the performance of Islamic and conventional banking sectors.  The sample of the study consists of 5 fully-fledged Islamic banks and 14 conventional banks working in the UAE under the period 2011-2014. The study uses descriptive analysis, correlation, independent sample t test and multiple regression analysis to assess the performance and to compare between both types of banks. The Return on Assets (ROA) is used as proxy for profitability for both types of banks while bank size (log A), liquidity, capital adequacy, financial risk and operating efficiency as proxies for financial performance for both types of banks. The results showed that there is no significant difference between Islamic banks and conventional banks in terms of profitability (ROA) while there is a significant difference between Islamic and conventional banks in terms of liquidity, operation efficiency, capital adequacy, and financial risk. Further, the results indicated that the Islamic banks have higher operating efficiency, bank size and more liquidity than their counterparts of UAE. However, conventional banks are found to have better capital adequacy ratio than Islamic banks. In terms of financial risk, Islamic banks are found to have higher five times than conventional banks which may reflect challenges in the area of risk management in Islamic banks. Keywords: Financial performance, Islamic banks, Conventional banks, ROA, UAE. JEL Classification: A10, E60, G21

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