scholarly journals Analisis Komparasi Kinerja Keuangan Bank Umum Konvensional dan Bank Umum Syariah

Telaah Bisnis ◽  
2020 ◽  
Vol 19 (2) ◽  
pp. 105
Author(s):  
Ririn Setyaningsih ◽  
Siti Resmi
Keyword(s):  
Financial Performance ◽  
Statistical Approach ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Normality Test ◽  
Ranking Criteria ◽  
Capital Adequacy Ratio ◽  
Kolmogorov Smirnov ◽  
Conventional Banks ◽  
Normally Distributed

The awareness of the Indonesian public to transact through Syaria banks is increasing. This condition is likely to affect the financial performance of conventional banks and Syaria banks. This study aims to analyze the differences in the financial performance of conventional banks and Syaria banks. The analysis used is based on two approaches, namely based on the ratio ranking criteria according to Regulation No.13/24/DPNP and the statistical approach. The analysis based on the ratio ranking shows that the financial performance of conventional banks is better than Syaria banks, both in terms of risk profile assessment, profitability, and capital. Analysis with a statistical approach includes normality test and difference test. The results of the normality test using One Sample Kolmogorov-Smirnov show that the significance value for net performing loan (NPL), loan to deposit ratio (LDR), return on assets (ROA), and Capital Adequacy Ratio (CAR) is 0.001; 0.225; 0.022; and 0.004. This means that the LDR data is normally distributed, while NPL, ROA and CAR are not normally distributed. Different tests for NPL, ROA and CAR using the Mann Withney test showed that the significance value for the three ratios was 0.000 for each ratio. Different test for LDR using independent sample t-test, obtained a significance value of 0.003. Overall, the financial performance shown by LDR, NPL, ROA and CAR between conventional banks and Syaria banks is different.

scholarly journals Analisis Perbandingan Kinerja Keuangan Bank Aceh Sebelum dan Sesudah Konversi Syariah

2021 ◽  
Vol 4 (2) ◽  
pp. 288-300
Author(s):  
Budianto Budianto ◽  
Dara Angreka Soufyan
Keyword(s):  
Financial Performance ◽  
Risk Profile ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Return On Equity ◽  
Paired Sample ◽  
Normality Test ◽  
Capital Adequacy Ratio ◽  
Before And After ◽  
Composite Rating

This study aims to compare the financial performance before and after the conversion from conventional to sharia systems at PT. Aceh Sharia Bank. Measurement of financial performance using the RGEC (Risk Profile, GCG, Earnings, Capital) method, where, Risk Profile is measured by the ratio of Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR), GCG is measured using a composite rating, Earnings using Return On Assets (ROA) and Return On Equity (ROE), while Capital is measured by the Capital Adequacy Ratio (CAR). The observations in this study used published financial statements for the three-year period before conversion (2013-2015) and three years after conversion (2016-2018). Testing the data analysis used the Paired Sample T-Test on a paired sample, while the data normality test used Shapiro-Wilk and Wilcoxon. Based on the results of analysis and testing, it is concluded that there are differences in financial performance before and after conversion as measured by the ratio of NPF and ROA. Meanwhile, the financial performance as measured by the ratio of FDR, ROE, CAR and GCG did not show significant differences.

scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN BUMN DI BURSA EFEK INDONESIA PERIODE TAHUN 2010-2017

2019 ◽  
Vol 5 (2) ◽  
Author(s):  
Defry Wijaya Rimba ◽  
Muthia Harnida
Keyword(s):  
Financial Performance ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Capital Adequacy ◽  
Profit Margin ◽  
Return On Assets ◽  
Capital Adequacy Ratio ◽  
Net Profit ◽  
Price Earnings Ratio

Abstract: The aim of this research is to examine the effect of financial performance on the stock prices of state-owned (BUMN) banking companies in the Indonesian Stock Exchange for the period 2010-2017.The financialperformance consists of Non Performing Loans, Return on Assets, Capital Adequacy Ratio, Price Earning Ratio, and Net Profit Margin. The analysis in this study  used the multiple linier regression with 32 observations. Simultaneously all variables affect the stock price of Banking Companies of BUMN that listed on the  Indonesian Stock Exchange  for the period of 2010-2017. But partially, the variables which affect the stock price are  only Return On Assets, Capital Adequacy Ratio, and Net Profit Margin.  Whereas the variable of  Non Performing Loans and Price Earning Ratio do not affect the stock price of Banking Companies of BUMN  in the Indonesian Stock Exchange for the period of 2010 until 2017 Keywords: Performance, Non Performing Loans, Return On Assets, Capital Adequacy Ratio, Price Earning Ratio, Net Profit Margin, Stock Price Abstrak: Tujuan penelitian ini adalah untuk menguji pengaruh kinerja keuangan terhadap harga saham pada perusahaan perbankan BUMN yang terdaftar di Bursa Efek Indonesia untuk periode 2010-2017. Kinerja keuangan yang diuji meliputi Non performace Loans (NPL), Return on assets (ROA), CapitalAdequacy Ratio (CAR), Price Earnings Ratio(PER),dan Net Profit Margin (NPM). Hasil penelitian dengan menggunakan analisis regresi linier berganda,dengan sampel sebanyak 32 observasi menunjukkkan hasil bahwa secara simultan semua variabel yang terdiri dari Non performace Loans (NPL), Return on assets (ROA), CapitalAdequacy Ratio (CAR), Price Earnings Ratio(PER),dan Net Profit Margin (NPM)  berpengaruh terhadap harga saham . Sedangkan secara parsial variabel yang berpengaruh terhadap harga saham adalah return on assets (ROA), CapitalAdequacy Ratio (CAR), dan Net Profit Margin (NPM), sementara Non Performing Loans (NPL) dan Price Earnings Ratio (PER) secara statistik tidak berpengaruh terhadap harga saham perusahan perbankan BUMN yang terdaftar di Bursa Efek Indonesia untuk periode pengamatan 2010-2017 Kata kunci : Kinerja, Non Performing Loans, Return On Assets, Capital Adequacy Ratio, Price Earning Ratio, Net Profit Margin, harga saham

scholarly journals Analisis Kinerja Keuangan berdasarkan Rasio Keuangan pada PT. BPR. Saptacristy Utama

2017 ◽  
Author(s):  
NI LUH KOMANG AYU PRADNYANI ◽  
I NYOMAN GEDE USTRIYANA ◽  
I GUSTI AYU AGUNG LIES ANGGRENI
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Financial Analysis ◽  
Financial Institution ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Return On Equity ◽  
Leverage Ratio ◽  
Capital Adequacy Ratio ◽  
Net Profit

Analysis of Finece Performance Base on Fund Finance Ratio of PT. BPR. Saptacristy UtamaRural Banks (BPR) is a formal financial institution that has a function as a financialintermediary, especially on the national microfinance system. The study aimed tofind out the financial performance of PT. BPR. Saptacristy Utama when it wasanalyzed based on the financial ratios during the period of 2011 to 2015. Based onthe results of the financial analysis, liquidity ratio is categorized good, when viewedfrom the average cash ratio and the average loans to deposit ratio. The solvency ratiois said to be good, judging by the average capital adequacy ratio. Activity ratio isquite good when viewed from the multiplier leverage ratio and asset utilization ratiothat continue to increase. The profitability ratio is classified to be good,as can beseen on the average net profit margin, return on assets and return on equity. PT. BPR.Saptacristy Utama is expected to maintain its financial performance by strengtheningits business activities to increase the amount of its assets, the amount of thedistribution of funds in the form of loans and the placement of funds in other banksshould also be increased, revenue of operations and profits for subsequent yearsshould beincreased, as well as improving sale and service to its customers andprospective customers.

scholarly journals Analisis Komparasi Kinerja Keuangan pada PT. Bank Negara Indonesia (Persero) Tbk dan PT. Panin Bank Periode 2014-2018

2019 ◽  
Vol 9 (2) ◽  
pp. 58
Author(s):  
Greyti S. Y. Pongoh ◽  
William A. Areros ◽  
Joanne V. Mangindaan
Keyword(s):  
Financial Performance ◽  
Commercial Bank ◽  
Capital Adequacy ◽  
Analysis Method ◽  
Return On Assets ◽  
Financial Ratio ◽  
Capital Adequacy Ratio ◽  
Net Profit ◽  
Model Bank ◽  
Bank Soundness

In measuring the soundness of the bank, Bank Indonesia uses the financial ratio of the CAMELS model (Bank Indonesia Regulation No. 6/10 / PBI / 2004) concerning the Commercial Bank Soundness Rating System. The purpose of this research is to find out the significant differences in financial performance between PT. BNI, Tbk with PaninBank and the dominant variable as a differentiator of significant financial performance between PT. BNI, Tbk with PaninBank. The data analysis method used in this study is two different tests independent sample. The results showed that of the 5 variables, there were only two variables that were not statistically different, namely Capital Adequacy Ratio (CAR) (X1) and Loan to Deposit Ratio (LDR) (X5) while the different variables were Return On Risked Asset (RORA) ( X2), Net Profit Margin (NPM) (X3) and Return On Assets (ROA) (X4)

scholarly journals PERBANDINGAN TINGKAT PROFITABILITAS DAN LIKUIDITAS DARI ASSET-LIABILITIES MANAGEMENT PADA BANK SYARIAH DAN BANK KONVENSIONAL

2016 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Rindang Nuri Isnaini Nugrohowati
Keyword(s):  
Banking Sector ◽  
Banking System ◽  
Capital Adequacy ◽  
Islamic Banks ◽  
Return On Assets ◽  
Return On Equity ◽  
Liability Management ◽  
Capital Adequacy Ratio ◽  
Conventional Banks ◽  
Important Position

Abstract The banking sector has a very important position for the economic systemof a country. The banking system, which is part of the financial system willaffect the course of the economic system as a whole. If the banking system isweak then the system will also be weak economy. Banking is an intermediaryinstitution is the institution that channel funds from surplus funds (surplusunits) to the sectors that lack of funds (defi cit units). With the banking economic actors in need of funds can be met so that the economy can continue to run. In this study will specifi cally analyze the comparison of the level of profi tability of the asset-liability management in Islamic banks and conventional banks are seen from the return on assets and return on equity rises. It also will be studied comparative level of liquidity in Islamic banks and conventional banks are seen from the loan to deposit ratio and Capital Adequacy Ratio. By Hyphothesis is as follows : Ha1: there are differences in the level of profitability of the asset-liabilitymanagement in Islamic banks and conventional banks are seen from the return on assets and return on equity Ha2: there are differences in the level of liquidity in Islamic banks andconventional banks are seen from the loan to deposit ratio and Capital Adequacy Ratio Data analysis has been done obtained the following conclusions, based onmeans testing compare with test Independent-Samples t-test showed that the level of tability seen from ROA and ROE between Islamic Bank and Bank Konvensiona show any signifi cant difference. This is demonstrated by tests of signifi cance 0.02 0.05 for FDR, while for the signifi cance test CAR of 0.38> 0.05. Keyword: Profi tabilitas, Likuiditas, Asset Liabilities Management, Bank Syariah

scholarly journals DAMPAK FAKTOR INTERNAL DAN EKSTERNAL TERHADAP PROFITABILITAS PERBANKAN (Studi pada Bank Konvensional di Indonesia Periode Januari 2012 - Januari 2019)

2019 ◽  
Vol 11 (03) ◽  
pp. 121-137
Author(s):  
Silvia Hendrayanti ◽  
Wachidah Fauziyanti ◽  
Eni Puji Estuti
Keyword(s):  
Firm Size ◽  
Capital Adequacy ◽  
Operating Costs ◽  
Return On Assets ◽  
Operating Income ◽  
The Public ◽  
Net Interest Margin ◽  
Capital Adequacy Ratio ◽  
Conventional Banks ◽  
Interest Margin

The bank is one of the financial institutions which has the activity of collecting funds from the public in the form of deposits and channeling them to the public in the form of credit or other forms in order to improve the lives of many people. The purpose of the banking business is to make a profit. Banking profitability is one of the most important indicators in determining the success of a bank and can be used as a basis for banking policies and strategies in the coming period. The purpose of this study was to examine the effect of Operating Costs on Operating Income (BOPO), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Firm size, and inflation on Return on Assets (ROA). The population in this study is the Conventional Banks in Indonesia in the period January 2012-January 2019. The sample selection using the purposive sampling method with the criteria for the monthly financial statements of all conventional banks in Indonesia during the observation period January 2012-January 2019 has been published by Bank Indonesia. The number of samples used in this study were 85 samples. In this study the research methods used descriptive analysis, Classical Assumptions (Normality, nonautocorrelation, Multicollinearity, Heteroscedasticity), multiple regression model analysis, hypothesis testing (z-statistic test, F-statistic test, and coefficient of determination (R2) test). The results of this study found that Operating Costs to Operating Income (BOPO) had a negative and significant effect on Return On Assets (ROA), Capital Adequacy Ratio (CAR) and Net Interest Margin (NIM) had a negative and significant effect on Return on Assets (ROA) ), Loan to Deposit Ratio (LDR) has a positive but not significant effect on Return On Assets (ROA), Firm size and inflation have a negative and significant regression coefficient on Return On Assets (ROA).

scholarly journals Analisis pengaruh rasio kinerja keuangan terhadap profitabilitas bank pembiayaan rakyat syariah di indonesia

2018 ◽  
Vol 22 (1) ◽  
Author(s):  
Ahmad Azmy
Keyword(s):  
Financial Performance ◽  
Multiple Regression Model ◽  
Capital Adequacy ◽  
Performance Ratio ◽  
Operating Expense ◽  
Return On Assets ◽  
Return On Equity ◽  
Operating Income ◽  
Capital Adequacy Ratio ◽  
Ratio Variables

This research analyzes about the influence of financial performance ratio to profitability of Rural Bank of Sharia in Indonesia. Financial performance ratio variables are proxied by the Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Operating Income Operating Expenses (BOPO). Profitability ratio is proxied with Return on Assets (ROA) and Return on Equity). The method used is Lin-Log Logarithm Transformation on Multiple Regression model. The results explain that the Capital Adequacy Ratio (CAR) ratio has no effect and the direction of negative moving relation to ROA and ROE. Non Performing Financing (NPF) and Financing to Deposit Ratio (FDR) ratios have a negative moving influence and direction towards ROA and ROE. Operating Expense and Operating Revenue Ratios have a significant influence. Direction of negative moving relation to Return on Assets (ROA) and positive to Return on Equity (ROE). This study found that the profitability of Sharia Rural Banks in Indonesia (BPRS) is influenced by the level of problem financing, proper allocation of financing, and the balance of operational efficiency.

scholarly journals Comparison of Islamic and Conventional Banking Financial Performance during the Covid-19 Period

2021 ◽  
Vol 4 (SI) ◽  
Author(s):  
Ulumuddin Nurul Fakhri ◽  
Angga Darmawan
Keyword(s):  
Financial Performance ◽  
Capital Adequacy ◽  
Islamic Banking ◽  
Short Term ◽  
Return On Assets ◽  
Operating Income ◽  
Performance Variables ◽  
Performance Factors ◽  
Capital Adequacy Ratio ◽  
Artificial Neural Network Ann

The COVID-19 pandemic that is spreading in Indonesia has affected economic growth, likewise banks sector. This study aims to determine the financial performance factors that are affected by the COVID-19 pandemic, both in Islamic and conventional banking which are included in the CBGB 2 category so that banks in Indonesia can anticipate it. This study uses the Artificial Neural Network (ANN) method with 6 financial performance variables in the period of January 2020 - September 2020, namely Capital Adequacy Ratio (%), Operating Expenses / Operating Income (%), Net Operation Margin (%), Landing on Deposits. Ratio (%), Short Term Mismatch (%) which are used as the independent variable, as well as Return on Assets which is used as the dependent variable. The results showed that the COVID-19 pandemic affected financial performance factors in the form of a Funding to Deposit Ratio of 35.21%; Short Term Mismatch of 26.92% and Net Operation Margin of 26.92% in Islamic banking. Whereas in conventional banking, Operating Expenses to Operating Income was 72.87% and the Capital Adequacy Ratio was 17.31%. This result is also in line with previous research where Islamic banking is more vulnerable than conventional banking in facing financial crises.

scholarly journals Mengukur Kinerja Pra Merger Tiga Bank Umum Syariah dan Pengaruhnya Terhadap Return on Asset

2021 ◽  
Vol 8 (1) ◽  
pp. 70-78
Author(s):  
Hanif Artafani Biasmara ◽  
Pande Made Rahayu Srijayanti
Keyword(s):  
Financial Performance ◽  
Commercial Banks ◽  
Secondary Data ◽  
Capital Adequacy ◽  
Third Party ◽  
Return On Assets ◽  
Financial Reports ◽  
Operating Income ◽  
Performance Variables ◽  
Capital Adequacy Ratio

Abstrak  - Pada tahun 2020, telah ditetapkan pelaksanaan merger antara tiga Bank Umum Syariah yang merupakan anak perusahaan dari Bank Badan Usaha Milik Negara (BUMN). Dimana ketiga bank tersebut adalah PT Bank Syariah Mandiri, PT Bank BRIsyariah, Tbk, dan PT Bank BNI Syariah. Penelitian ini dilakukan untuk mengukur kinerja keuangan ketiga bank tersebut sebelum dilakukannya merger dan pengaruhnya terhadap Return on Asset (ROA). Dalam penelitian ini, kinerja keuangan akan diukur dengan variabel Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Biaya Operasional dan Pendapatan Operasional (BOPO), dan persentase pertumbuhan Dana Pihak Ketiga (DPK). Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh melalui laporan keuangan tahunan dari masing-masing bank dengan periode tahun 2015-2019. Dimana data diolah dan dianalisis dengan menggunakan Regresi Linear Data Panel melalui perangkat lunak Stata 16. Kinerja ketiga Bank Umum Syariah sebelum dimerger menunjukkan hasil yang baik. Selama lima tahun terakhir CAR dan NPF memiliki kinerja yang memuaskan. FDR dan BOPO berada sedikit melenceng dari batas minimum ataupun maksimum. Berikutnya, pertumbuhan DPK rata-rata sebesar 15, 89333%. Seluruh variabel kinerja bank tersebut setelah dilakukan pengolahan data, menunjukkan bahwa variabel CAR, FDR, NPF, BOPO, dan pertumbuhan DPK bersama-sama memiliki pengaruh signifikan terhadap ROA. Sedangkan secara parsial, CAR, NPF, dan pertumbuhan DPK tidak memiliki pengaruh signifikan terhadap ROA. Tetapi FDR dan BOPO memiliki pengaruh signifikan terhadap ROA. Dimana melalui penelitian ini diharapkan dapat menjadi pertimbangan bagi PT Bank Syariah Indonesia Tbk dalam upaya memperoleh kinerja yang baik dan pertumbuhan profitabilitas yang tinggiKata Kunci: CAR, FDR, NPF, BOPO, Pertumbuhan DPK, ROA, Bank Umum Syariah Abstract - In 2020, the implementation of a merger between three Islamic Commercial Banks which are subsidiaries of the State-Owned Enterprise (BUMN) Bank has been determined. Where the three banks are PT Bank Syariah Mandiri, PT Bank BRIsyariah, Tbk, and PT Bank BNI Syariah. This research was conducted to measure the financial performance of the three banks before the merger, and their effect on Return on Assets (ROA). In this study, financial performance will be measured by the variable Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), Operational Costs and Operating Income (OEOI), and the percentage growth in Third Party Funds (TPF).The data used in this study is secondary data obtained through the annual financial reports of each bank for the period 2015-2019. Where the data is processed and analyzed using Linear Data Panel regression through Stata 16. The performance of the three Islamic Commercial Banks before the merger showed good results. Over the last five years, CAR and NPF have performed satisfactorily. FDR and BOPO have slightly deviated from the minimum or maximum limits. Next, the growth in deposits was an average of 15.89333%. All of these bank performance variables, after data processing, show that the variables CAR, FDR, NPF, OEOI, and TPF growth together have a significant effect on ROA. Meanwhile, partially, CAR, NPF, and TPF growth have not a significant effect on ROA. However, FDR and BOPO have a significant effect on ROA. Where through this research it is hoped that in the future it can be a consideration for PT Bank Syariah Indonesia, Tbk to obtain good performance and high profitability growth.Keywords: CAR, FDR, NPF, OEOI, TPF Growth, ROA, Islamic Commercial Banks

scholarly journals FINANCIAL PERFORMANCE ANALYSIS FOR RETURN ON ASSETS WITH A MULTIPLE LINIER REGRESSION APPROACH

2020 ◽  
Vol 8 (2) ◽  
pp. 42-50
Author(s):  
Hendra H Dukalang
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Operating Income ◽  
Analysis Technique ◽  
Capital Adequacy Ratio ◽  
Spss Software ◽  
Asset Quality ◽  
Microsoft Office

This study aims to model the factors that affect the financial performance of Bank Muammalat, including Capital Adequacy Ratio (CAR), Earning Asset Quality (KAP), Operational Expenses to Operating Income (BOPO), and Financing to Deposit Ratio (FDR) to Return on Assets. (ROA) This research uses secondary data taken based on time series. The analysis technique in this study uses multiple linear regression using SPSS software version 20 and Microsoft Office Excel 2010. The results of this study indicate that partially the CAR and KAP partially do not have a significant effect on Return On. Assets, while Operational Expenses to BOPO and FDR partially have a significant effect on Return on Assets. Simultaneously, these four variables have a significant effect on Return on Assets at PT Bank Muamalat Indonesia. Based on the results of the Determination Coefficient test, the value of Adjusted R Square (R2) is 99.00%, this means that the amount of Return on Assets can be influenced and explained by the variables CAR, KAP, BOPO, and FDR, while the remaining 1% is explained by variables not examined in this study.

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