Analisis Kinerja Keuangan Bank BNI Dan Bank Muamalat Sebelum Dan Selama Pandemi Covid-19
DOI:
https://doi.org/10.5281/zenodo.12607904Keywords:
Bank BNI, Bank Muamalat, Banking Fermomance, Covid 19 PandemicAbstract
The coronavirus pandemic means the banking sector cannot freely distribute credit. This is due to the increasing risk of failure to pay creditors because the majority of people, both individuals and companies, tend to experience a decrease in income during the Corona virus pandemic. This research aims to compare differences in the performance developments of Bank BNI and Bank Muamalat in several months in the period before and during the Covid-19 pandemic. This research is quantitative research. The population and sample in this research are Bank Muamalat and Bank BNI which have annual financial reports and quarterly reports that have been officially published and the samples used are 26 samples in the 2017-2023 period. The data collection technique used is secondary data. The data analysis technique used is a parametric test, non-parametric analysis. The research results show that in terms of financial performance ratios ROA, LDR and BOPO, BNI bank has superior performance compared to Muamalat bank both before and during Covid-19. Different from the CAR ratio, Bank Muamalat has sufficient capital to accommodate the risk of loss better than Bank BNI. Furthermore, regarding the NPL ratio, both before and during Covid-19, Muamalat Bank had a higher risk of credit problems compared to BNI Bank.
Downloads
References
Abrori, F. (2022). Mekanisme Prinsip Syariah Pada Produk Bank Syariah. Lan Tabur : Jurnal Ekonomi Syariah, 3(2), 192–205. Https://Doi.Org/10.53515/Lantabur.2022.3.2.192-205
Ahmad, T. (2022). Pertumbuhan Ekonomi Indonesia Di Masa Pandemi Covid 19. Muttaqien, 3(1), 67–77.
Ati, A., Majid, M. S. A., Azis, N., & Hamid, A. (2020). Mediating The Effects Of Customer Satisfaction And Bank Reputation On The Relationship Between Services Quality And Loyalty Of Islamic Banking Customers. 25.
Azwa, S., & Afriani, S. (2016). Analisis Kinerja Keuangan Pada Pt. Bank Pembiayaan Rakyat Syariah (Bprs) Muamalat Harkat Sukaraja. Ekombis Review: Jurnal Ilmiah Ekonomi Dan Bisnis, 4(2). Https://Doi.Org/10.37676/Ekombis.V4i2.281
Budiman, I. (2021a). Converting Conventional Banks To Sharia Banks In Aceh: An Effort To Maintain A Stable Economy In The Covid-19 Outbreak. Share: Jurnal Ekonomi Dan Keuangan Islam, 10(1), 24. Https://Doi.Org/10.22373/Share.V10i1.8337
Budiman, I. (2021b). The Islamic Perspective On The Improvement Of Family Economy In The New Normal. Samarah: Jurnal Hukum Keluarga Dan Hukum Islam, 5(1), 252. Https://Doi.Org/10.22373/Sjhk.V5i1.8389
Catur Wahyudi, & Kartikasari, M. Dwi. (2021). Analisa Rasio Keuangan Terhadap Profitabilitas Pada Perbankan Yang Terdaftar Di Bei (Studi Kasus Perbankan Yang Terdaftar Di Bei 2018-2019). Permana : Jurnal Perpajakan, Manajemen, Dan Akuntansi, Vol. 13, 124–138.
Dayyan, M., & Chalil, R. D. (2020). The Attitude Of Merchants Towards Fatwa On Riba And Conventional Bank In Langsa. Share: Jurnal Ekonomi Dan Keuangan Islam, 9(1), 48. Https://Doi.Org/10.22373/Share.V9i1.6372
Dinillah, S., & Djamil, N. (2024). Pengaruh Audit Committee, Audit Quality, Financial Stability dan Financial Target Terhadap Financial Statement Fraud pada Perusahaan Transportasi yang Terdaftar pada BEI Tahun 2021-2022. JAWI : Journal of Ahkam Wa Iqtishad, 2(1), 317–329. https://doi.org/10.5281/zenodo.10866033
Djamil, N. (2023). APIP dalam Pelaksanaan Maturitas SPIP: Government Internal Supervisory Apparatus in Implementing the Maturity of the Government Internal Control System. JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi, 1(2), 76–88. https://doi.org/10.5281/zenodo.8385072
Djamil, N. (2023). Pelanggaran Prinsip Etika Audit dalam Dysfunctional Audit Behavior: Violation of Audit Ethics Principles in Dysfunctional Audit Behavior. JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi, 1(3), 164–177. https://doi.org/10.5281/zenodo.8394964
Effendi, I., & Rs, P. H. (2020). Dampak Covid 19 Terhadap Bank Syariah. Ekonomikawan: Jurnal Ilmu Ekonomi Dan Pembangunan, 20(2), 221–230.
Firdaus, F., Saifullah, S., Huda, N., & Firhan, I. (2021). Analisis Rasio Profitabilitas Pada Pt. Bank Muamalat Tbk.Tahun Periode 2015-2019. Jurnal Proaksi, 8(1), 113–123. Https://Doi.Org/10.32534/Jpk.V8i1.1675
Hamid, A., Majid, M. S. Abd., & Khairunnisah, L. (2017). An Empirical Re-Examination Of The Islamic Banking Performance In Indonesia. International Journal Of Academic Research In Economics And Management Sciences, 6(2), Pages 219-232. Https://Doi.Org/10.6007/Ijarems/V6-I2/3022
Ilhami, & Thamrin, H. (2021). Analisis Dampak Covid 19 Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia. Jurnal Tabarru’: Islamic Banking And Finance, 4(1), 37–45. Https://Doi.Org/10.25299/Jtb.2021.Vol4(1).6068
Iskandar, I., Kurlillah, A., & Munadiati, M. (2023). Roles Of Waqf In Supporting Economy Recovery Post Covid-19 Pandemic. Ziswaf: Jurnal Zakat Dan Wakaf, 10(1), 65. Https://Doi.Org/10.21043/Ziswaf.V10i1.19824
Jalih, J. H., & Rani, I. H. (2020). Respon Npl Bank Konvensional Di Indonesia: Analisis Sebelum Dan Sesudah Pandemi Covid-19 Dan Penerapan New Normal. Reviu Akuntansi Dan Bisnis Indonesia, 4(2), 73–82.
Khalifaturofi’ah, S. O., Nasution, Z., & Sei, M. (2016). Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Perbankan Di Indonesia. 2.
Kismawadi, E. R. (2023). Improving Islamic Bank Performance Through Agency Cost And Dual Board Governance. Journal Of Islamic Accounting And Business Research, Ahead-Of-Print(Ahead-Of-Print). Https://Doi.Org/10.1108/Jiabr-01-2023-0035
Kismawadi, E. R., Nuruddin, A., & Yusuf, M. (2017). A Stochastic Frontier Approach (Sfa) For Measuring Efficiency Of Syariah Rural Bank (Bprs) In Aceh, Indonesia. Iosr Journal Of Humanities And Social Science, 22(05), 37–43. Https://Doi.Org/10.9790/0837-2205073743
Komalasari, I., & Wirman, W. (2021). Analisis Perbandingan Kinerja Keuangan Bank Konvensional Dengan Bank Syariah Periode 2015-2019. Jurnal Akuntansi Bisnis, 14(2). Https://Doi.Org/10.30813/Jab.V14i2.2511
M. Anwar, S., Junaidi, J., Salju, S., Wicaksono, R., & Mispiyanti, M. (2020). Islamic Bank Contribution To Indonesian Economic Growth. International Journal Of Islamic And Middle Eastern Finance And Management, 13(3), 519–532. Https://Doi.Org/10.1108/Imefm-02-2018-0071
Maulidia, N., Wulandari, P. P., & Haryono, J. M. (2020). Analisis Kinerja Keuangan Bank Di Masa Pandemi Covid-19 Pada Bank Bumn Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ilmiah Mahasiswa Feb Universitas Brawijaya, 9(2).
Midesia, S., Basri, H., & Majid, M. Sabri Abd. (2016). The Effects Of Asset Management And Profitability On Stock Returns: A Comparative Study Between Conventional And Islamic Stock Markets In Indonesia. Editura Universitară & Adi Publication.
Nasution, M. S. & Husni Kamal. (2021). Analisa Perbandingan Kinerja Perbankan Syariah Dan Konvensional Pra Dan Pasca Covid-19. At-Tasyri’: Jurnal Ilmiah Prodi Muamalah, 29–38. Https://Doi.Org/10.47498/Tasyri.V13i1.470
Neldawati, R. (2018). Perbandingan Kinerja Bank Syariah Dan Bank Konvensional. Jurnal Development, Vol.6 No.1, 61–96.
Ngesti, M., & Djamil, N. (2024). Government Auditors’ Capabilities to Detect Fraud and The Factors that Influence Them . InJEBA : International Journal of Economics, Business and Accounting, 2(1), 59–75. https://doi.org/10.5281/zenodo.10802822
Putri, A. E. S., Wahyuni, S., Santoso, S. B., & Azizah, S. N. (2023). Analisis Perbandingan Kinerja Keuangan Perbankan Konvensional Dan Perbankan Syariah Pada Masa Pandemi Covid-19. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 8(1).
Rohmiati, E., Winarni, W., & Soebroto, N. W. (2019). Analisis Pengaruh Bopo, Npl, Nim, Dan Ldr Terhadap Profitabilitas Pada Bank Umum Di Indonesia Periode 2012-2017. Keunis, 7(1), 34. Https://Doi.Org/10.32497/Keunis.V7i1.1531
Seto, A. A., & Septianti, D. (2021). Dampak Pandemi Covid 19 Terhadap Kinerja Keuangan Sektor Perbankan Di Indonesia. Eqien: Jurnal Ekonomi Dan Bisnis, 8(2). Https://Doi.Org/10.34308/Eqien.V8i2.248
Sugiarto, S., & Lestari, H. S. (2018). Faktor-Faktor Yang Mempengaruhi Profitabilitas Bank Pada Bank Konvensional Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Manajemen Dan Pemasaran Jasa, 10(2), 267–280. Https://Doi.Org/10.25105/Jmpj.V10i2.2510
Wahyuningsih, T., Oemar, A., Si, M., & Suprijanto, A. (2017). Pengaruh Car, Npf, Fdr, Bopo, Dan Gwm Terhadap Laba Perusahaan (Roa) Pada Bank Umum Syariah Di Indonesia Periode 2010-2015. Jurnal Ilmiah Mahasiswa S1 Akuntansi Universitas Pandanaran, 3(3).
Wulandari, S., & Novitasari, N. (2020). Pengaruh Internet Banking, Risiko Kredit Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017—2019. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 4(1), 166–177. Https://Doi.Org/10.36778/Jesya.V4i1.327
Zakiah, N. (2020). Analisis Perbandingan Pelayanan Perbankan Syariah Dan Perbankan Konvensional. 5(2).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Marlinda Intan Virna; Zefri Maulana, Tajul Tajul ‘Ula, Rozi Andrini
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
