Analisis Perbandingan Kinerja Bank Umum Syariah Dan Bank Konvensional Di Indonesia Sebelum Dan Saat Pandemi Covid-19

YUDHA AVIDIANTO, Bowo Setiyono, S.E., M.Com., Ph.D.

2023 | Tesis | MAGISTER MANAJEMEN (KAMPUS JAKARTA)

Penelitian ini bertujuan untuk menganalisis kinerja bank umum syariah dan bank konvensional antara sebelum dan selama Pandemi Covid-19. Penelitian ini menggunakan analisis tingkat kesehatan bank yang dikenal dengan RGEC yang kemudian di proksikan ke dalam rasio CAR (capital adequacy ratio), NPF/NPL (non performing finance/non performing loan), Cadangan Kerugian Penurunan Nilai (CKPN), ROA (return on asset), BOPO (biaya operasional terhadap pendapatan operasional), FDR/LDR (finance to debt ratio/loan to debt ratio), dan NIM/NOM (net interest margin/net operating margin). Penelitian ini menggunakan metode kuantitatif dengan menggunakan pendekatan komparatif yang membandingkan persamaan atau perbedaan dua atau lebih sifat dan objek yang diteliti pada kerangka pemikiran tertentu. Penelitian ini menggunakan laporan keuangan kuartalan, tahun 2019 - 2020. Populasi penelitian ini adalah bank umum syariah dan bank konvensional yang terdaftar di Otoritas Jasa Keuangan (OJK). Metode statistik yang digunakan adalah uji statistik deskriptif, uji paired t test, uji independent t test, uji Wilcoxon signed rank test, dan uji Mann Whitney. Hasil penelitian menunjukkan bahwa pada bank umum syariah dan bank konvensional mengalami penurunan kinerja untuk rasio NPF/NPL (non performing finance/non performing loan), Cadangan Kerugian Penurunan Nilai (CKPN), ROA (return on asset), BOPO (biaya operasional terhadap pendapatan operasional), FDR/LDR (finance to debt ratio/loan to debt ratio), dan NIM/NOM (net interest margin/net operating margin) selama pandemi Covid-19. Sedangkan rasio CAR (capital adequacy ratio) untuk bank umum syariah dan bank konvensional mengalami peningkatan karena adanya peningkatan risiko akibat pandemi Covid- 19. Untuk perbandingan kinerja antara bank umum syariah dengan bank konvensional sebelum dan saat pandemi Covid-19 diketahui bahwa terdapat perbedaan yang signifikan pada rasio NIM/NOM (net interest margin/net operating margin) dimana pada bank konvensional lebih tinggi secara kinerja dibandingkan bank umum syariah.

This research aims to analyze the performance of Islamic commercial and conventional banks before and during the Covid-19 pandemic. This research uses an analysis of the soundness level of a bank known as RGEC, which is then proxied into the CAR ratio (capital adequacy ratio), NPF/NPL (non-performing finance/non-performing loan), Allowance for Impairment Losses (CKPN), ROA (return on assets), BOPO (operating costs to operating income), FDR/LDR (finance to debt ratio/loan to debt ratio), and NIM/NOM (net interest margin/net operating margin). This research uses a quantitative method using a comparative approach that compares the similarities or differences of two or more properties and objects studied in a specific frame of mind. This research uses quarterly financial reports for 2019 - 2020. The population of this research is Islamic commercial banks and conventional banks registered with the Financial Services Authority (OJK). The statistical methods used were descriptive statistical tests, paired t-tests, independent t-tests, Wilcoxon signed-rank tests, and Mann-Whitney tests. The results showed that Islamic commercial banks and conventional banks experienced a decline in performance for the ratio of NPF/NPL (non-performing finance/non-performing loan), Allowance for Impairment Losses (CKPN), ROA (return on assets), BOPO (operating costs to income). operational), FDR/LDR (finance to debt ratio/loan to debt ratio), and NIM/NOM (net interest margin/net operating margin) during the Covid-19 pandemic. Meanwhile, the CAR ratio (capital adequacy ratio) for Islamic commercial and conventional banks has increased due to increased risk due to the Covid-19 pandemic. For a comparison of performance between Islamic commercial banks and conventional banks before and during the Covid-19 pandemic, it is known that there is a significant difference in the NIM/NOM (net interest margin/net operating margin) ratio where conventional banks have higher performance than Islamic commercial banks.

Kata Kunci : Conventional Banks, Islamic Commercial Banks, CAR, NPL/NPF, BOPO, NIM/NOM, CKPN, ROA, LDR/FDR.